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   "value": "Aedas  Homes,  S.A.  (en  adelante  \u201cAedas  Homes,  S.A.\u201d  o  \u201cSociedad  Dominante\u201d),  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 desarrolladas por la Sociedad Dominante 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 estas Notas consolidada se informa de las actividades que realizan las participadas por Aedas Homes, S.A. ",
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  "fact-5": {
   "value": "Las <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>anuales <span class=\"_ _cf\"></span>consolidadas <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _cf\"></span>S.A. <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>Sociedades <span class=\"_ _cf\"></span>Dependientes <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>ejercicio<span class=\"_ _4\"></span> anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>obtenido <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>partir <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>registros <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>contabilidad<span class=\"_ _4\"></span> mantenidos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>D<span class=\"_ _4\"></span>ominante <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>restantes <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _cf\"></span>integradas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _cf\"></span>Aedas<span class=\"_ _4\"></span> Homes <span class=\"_ _cf\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _d4\"></span>Anexo <span class=\"_ _cf\"></span>I) <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>conformidad <span class=\"_ _cf\"></span>con <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>Normas <span class=\"_ _cf\"></span>Internacionales <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>Informaci\u00f3n <span class=\"_ _cf\"></span>Fin<span class=\"_ _0\"></span>anciera adoptadas por la Uni\u00f3n Europea (NIIF-UE). Las p<span class=\"_ _0\"></span>resentes <span class=\"_ _0\"></span>cuentas anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>formuladas de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>por las <span class=\"_ _cf\"></span>Normas <span class=\"_ _cf\"></span>Internacionales <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Informaci\u00f3n <span class=\"_ _cf\"></span>Financiera <span class=\"_ _cf\"></span>adoptadas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>Uni\u00f3n <span class=\"_ _cf\"></span>Europea <span class=\"_ _0\"></span>(NIIF<span class=\"_ _cf\"></span>-UE) <span class=\"_ _cf\"></span>y en <span class=\"_ _d2\"> </span>vigor <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>fecha <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>formulaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>mism<span class=\"_ _0\"></span>as, <span class=\"_ _d2\"> </span>teniendo <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>consideraci\u00f3n <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>totalidad <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>los<span class=\"_ _4\"></span> principios <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>normas <span class=\"_ _cf\"></span>contables <span class=\"_ _cf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>cri<span class=\"_ _0\"></span>terios <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>aplicaci\u00f3n <span class=\"_ _cf\"></span>obligatoria <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>NIIF<span class=\"_ _cf\"></span>-<span class=\"lse\">UE<span class=\"lsf\">, </span></span>de <span class=\"_ _d3\"></span>forma <span class=\"_ _d3\"></span>que <span class=\"_ _d4\"></span>muestran<span class=\"_ _0\"></span>, <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>todos <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>aspectos <span class=\"_ _d4\"></span>sign<span class=\"_ _0\"></span>ificativos, <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>imagen <span class=\"_ _d4\"></span>fiel <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>patrimonio <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>la situaci\u00f3n financiera consolidada del Grupo Aedas Homes al 31 de<span class=\"_ _0\"></span> marzo de <span class=\"_ _0\"></span>2025 y d<span class=\"_ _0\"></span>e los resultados de <span class=\"_ _d3\"></span>sus <span class=\"_ _d3\"></span>operaciones, <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>cambios <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>patrimonio <span class=\"_ _d3\"></span>neto <span class=\"_ _d3\"></span>consolidado <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>flujos <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>efectivo<span class=\"_ _4\"></span> consolidados que se han producido en el Grupo en el ejercicio terminado en <span class=\"_ _0\"></span>dicha fecha. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "2.3 <span class=\"_ _d1\"> </span>Moneda funcional y moneda de presentaci\u00f3n Las <span class=\"_ _d1\"> </span>cuentas <span class=\"_ _d1\"> </span>anuales  c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _d1\"> </span>del <span class=\"_ _d1\"> </span>ejercicio <span class=\"_ _d1\"> </span>anual <span class=\"_ _d1\"> </span>terminado <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>31 <span class=\"_ _d1\"> </span>de  marzo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>2025 <span class=\"_ _d1\"> </span>se presentan <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>euros, <span class=\"_ _d3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _d2\"></span>la <span class=\"_ _d3\"></span>moneda <span class=\"_ _d2\"> </span>funcional <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>pre<span class=\"_ _4\"></span>sentaci\u00f3n <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>Grupo. <span class=\"_ _d2\"></span>En <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>articular, <span class=\"_ _d3\"></span>las cifras <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>estas <span class=\"_ _d3\"></span>Cuentas <span class=\"_ _d2\"> </span>Anuales <span class=\"_ _d2\"> </span>Consolidadas <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>muestran <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>alvo <span class=\"_ _d3\"></span>en <span class=\"_ _d2\"> </span>algunos datos <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>particular <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>memoria, <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>razones <span class=\"_ _d2\"> </span>pr\u00e1cticas <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>simplificaci\u00f3n <span class=\"_ _d3\"></span>y<span class=\"_ _0\"></span>/o <span class=\"_ _d2\"> </span>aclaraci\u00f3n <span class=\"_ _d2\"> </span>se muestran <span class=\"_ _d5\"> </span>\u201cmillones <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>euros\u201d <span class=\"_ _d2\"> </span>o  bien <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>\u201cunidades <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>euro\u201d. <span class=\"_ _d5\"> </span>Las <span class=\"_ _d6\"> </span>Cuentas <span class=\"_ _d5\"> </span>Anuales <span class=\"_ _d6\"> </span>del <span class=\"_ _d5\"> </span>ejercicio anterior se formularon y presentaron en unidades de euro. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.4 <span class=\"_ _d1\"> </span>Responsabilidad de la informaci\u00f3n y estimaciones realizadas La <span class=\"_ _db\"> </span>informaci\u00f3n <span class=\"_ _db\"> </span>contenida <span class=\"_ _db\"> </span>en <span class=\"_ _db\"> </span>estas <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _db\"> </span>anuales <span class=\"_ _d0\"> </span>cons<span class=\"_ _0\"></span>olidadas <span class=\"_ _db\"> </span>es <span class=\"_ _db\"> </span>responsabilidad <span class=\"_ _d0\"> </span>de <span class=\"_ _db\"> </span>los Administradores de la Sociedad Dominante del Grupo. En <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _cf\"></span>anuales <span class=\"_ _cf\"></span>consolidadas <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>correspondientes <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo de <span class=\"ls0\">2025 se <span class=\"_ _0\"></span>han utilizado ocasionalmente <span class=\"_ _0\"></span>estimaciones realizadas por la<span class=\"_ _0\"></span> Direcci\u00f3n del <span class=\"_ _0\"></span>Grupo y de <span class=\"_ _0\"></span>las<span class=\"_ _4\"></span> </span>entidades <span class=\"_ _d1\"> </span>consolidadas <span class=\"_ _d1\"> </span>- <span class=\"_ _d1\"> </span>ratificadas <span class=\"_ _d1\"> </span>posteriormente <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>sus <span class=\"_ _d1\"> </span>Administradores <span class=\"_ _d0\"> </span>- <span class=\"_ _d1\"> </span>para <span class=\"_ _d1\"> </span>cuantificar<span class=\"_ _4\"></span> algunos <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>activos, <span class=\"_ _d3\"></span>pasivos, <span class=\"_ _d3\"></span>ingresos, <span class=\"_ _d4\"></span>g<span class=\"_ _0\"></span>astos <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>compromisos <span class=\"_ _d3\"></span>que <span class=\"_ _d4\"></span>fi<span class=\"_ _0\"></span>guran <span class=\"_ _d4\"></span>registrados <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>llas. B\u00e1sicamente, estas estimaciones se refieren a: - <span class=\"_ _da\"> </span>La <span class=\"_ _d2\"> </span>evaluaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valo<span class=\"_ _0\"></span>r <span class=\"_ _d2\"> </span>neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>realizaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>las <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias <span class=\"_ _d2\"> </span><span class=\"ffd\">inmobiliarias\u201d</span> <span class=\"_ _d2\"> </span>(en <span class=\"_ _d2\"> </span>adelante, \u201cexistencias\u201d, <span class=\"_ _d0\"> </span>\u201cexistencias <span class=\"_ _d1\"> </span>inmobiliarias\u201d <span class=\"_ _d1\"> </span>y <span class=\"_ _d0\"> </span>\u201cactivos <span class=\"_ _d1\"> </span>inmobiliari<span class=\"_ _cf\"></span><span class=\"ffa\">o</span>s\u201d) <span class=\"_ _d1\"> </span><span class=\"ffa\">del <span class=\"_ _d0\"> </span>Grupo: <span class=\"_ _d1\"> </span>el <span class=\"_ _d0\"> </span>Grupo <span class=\"_ _d1\"> </span>ha </span>evaluado al cierre <span class=\"_ _0\"></span>del ejercicio anual, el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor realizable<span class=\"ffd\">\u201d</span> de la<span class=\"_ _0\"></span>s existencias, entendido c<span class=\"_ _0\"></span>omo, la estimaci\u00f3n <span class=\"_ _d8\"> </span>del <span class=\"_ _d8\"> </span>precio <span class=\"_ _d8\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _d8\"> </span>venta <span class=\"_ _df\"> </span>menos <span class=\"_ _df\"> </span>to<span class=\"_ _0\"></span>dos <span class=\"_ _df\"> </span>los <span class=\"_ _d8\"> </span>costes <span class=\"_ _d8\"> </span>estimados <span class=\"_ _df\"> </span>para <span class=\"_ _d8\"> </span>terminar <span class=\"_ _df\"> </span>su<span class=\"_ _0\"></span> construcci\u00f3n. <span class=\"_ _cf\"></span>El <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>mercado<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>ha <span class=\"_ _cf\"></span>sido <span class=\"_ _0\"></span>determinado <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>base <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>ll<span class=\"_ _0\"></span>evada <span class=\"_ _0\"></span>a cabo <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>expertos <span class=\"_ _d3\"></span>valoradores <span class=\"_ _d3\"></span>independientes. <span class=\"_ _d3\"></span>Savills<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>Valoraciones <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>Tasaciones, <span class=\"_ _d3\"></span>S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _d3\"></span><span class=\"ls12\">ha </span>llevado a cabo la valoraci\u00f3n de los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inventarios inmobiliarios<span class=\"ffd\">\u201d</span> de la cartera de activos del Grupo, siendo  l<span class=\"_ _0\"></span>a  fecha <span class=\"_ _d1\"> </span>de  valoraci\u00f3n  el<span class=\"_ _0\"></span>  31 <span class=\"_ _d1\"> </span>de  marzo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>2025,  sin <span class=\"_ _d1\"> </span>considerar  los <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>anticipos  de proveedores<span class=\"ffd\">\u201d</span>. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>valoraciones de <span class=\"_ _0\"></span>dichos <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cinventarios </span>inmobiliarios<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido realizadas <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>la hip\u00f3tesis <span class=\"_ _dd\"> </span>\u201c<span class=\"ffa\">valor <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>m<span class=\"_ _0\"></span></span>ercado\u201d, <span class=\"_ _dd\"> </span>siendo <span class=\"_ _dd\"> </span>esta <span class=\"_ _dd\"> </span>valoraci\u00f3n <span class=\"_ _dd\"> </span>realizada <span class=\"_ _dd\"> </span>de <span class=\"_ _de\"> </span>acuerdo <span class=\"_ _d7\"> </span>con <span class=\"_ _dd\"> </span>la<span class=\"_ _0\"></span>s Declaraciones <span class=\"_ _db\"> </span>del <span class=\"_ _d0\"> </span>M\u00e9todo <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>Tasaci\u00f3n<span class=\"_ _0\"></span>-Valoraci\u00f3n <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>Bienes <span class=\"_ _d0\"> </span>y <span class=\"_ _db\"> </span>Gu\u00eda <span class=\"_ _d0\"> </span>de <span class=\"_ _db\"> </span>Observaciones publicado <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Royal <span class=\"_ _cf\"></span>Institution <span class=\"_ _cf\"></span>of <span class=\"_ _0\"></span>Charte<span class=\"_ _0\"></span>red <span class=\"_ _0\"></span>Surveyors <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Gran <span class=\"_ _cf\"></span>Breta\u00f1a <span class=\"_ _cf\"></span>(RICS) <span class=\"_ _cf\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota 11<span class=\"ls0\">).  </span>- <span class=\"_ _da\"> </span>La <span class=\"_ _d3\"></span>probabilidad <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>obtenci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>beneficios <span class=\"_ _d4\"></span>fiscales <span class=\"_ _d4\"></span>futuros <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>hora <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>registrar <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or impuesto diferido<span class=\"ffd\">\u201d</span> (v\u00e9ase Nota 4.10). A pesa<span class=\"_ _0\"></span>r de qu<span class=\"_ _0\"></span>e estas e<span class=\"_ _0\"></span>stimaciones se <span class=\"_ _0\"></span>han realizado <span class=\"_ _0\"></span>en funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la mejor i<span class=\"_ _0\"></span>nformaci\u00f3n disponible al 31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>marzo <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">2025<span class=\"_ _0\"></span></span> <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d2\"> </span>hechos <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>nalizados, <span class=\"_ _d2\"> </span>es <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>osible <span class=\"_ _d2\"> </span>que <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>contecimientos <span class=\"_ _d2\"></span>que <span class=\"_ _d3\"></span>puedan tener <span class=\"_ _0\"></span>lugar <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>obliguen <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>(a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>alza <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>a la <span class=\"_ _cf\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e har\u00eda, <span class=\"_ _d2\"> </span>conforme <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>lo <span class=\"_ _d2\"></span>establecido <span class=\"_ _d3\"></span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>NIC <span class=\"_ _d3\"></span>8, <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>forma <span class=\"_ _d3\"></span>prospectiva <span class=\"_ _d2\"> </span>reconociendo <span class=\"_ _d2\"> </span>los <span class=\"_ _d3\"></span>efectos <span class=\"_ _d2\"> </span>del<span class=\"_ _4\"></span> cambio de estimaci\u00f3n en la correspondiente cuenta de p\u00e9rdidas y ganancias consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "2.5 <span class=\"_ _d1\"> </span>Principios de consolidaci\u00f3n Con <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>presentar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>homog\u00e9nea<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>comparable, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>aplicado a <span class=\"_ _0\"></span>todas las <span class=\"_ _d4\"></span>sociedades <span class=\"_ _d4\"></span>incluidas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>consolidaci\u00f3n <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>principios <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>normas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>valoraci\u00f3n <span class=\"_ _d4\"></span>seguidos <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>la Sociedad Dominante. El <span class=\"_ _cf\"></span>conjunto <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>incluidas <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>per\u00edmetro <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>consolidaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>periodos <span class=\"_ _cf\"></span>ter<span class=\"_ _4\"></span>minados <span class=\"_ _cf\"></span>el 31 <span class=\"lsc\">de </span>marzo <span class=\"lsc\">de </span>2025 y 31 de marzo de 2024 se detalla en el Anexo I adjunto.",
   "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 <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>inversiones  en  entidades <span class=\"_ _d1\"> </span>asociadas<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>o,  en <span class=\"_ _d1\"> </span>su  caso,  en <span class=\"_ _d1\"> </span>un  negocio  c<span class=\"_ _0\"></span>onjunto,  se <span class=\"_ _d1\"> </span>valoran<span class=\"_ _4\"></span> aplicando el <span class=\"_ _0\"></span>m\u00e9todo de <span class=\"_ _0\"></span>la participaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(tambi\u00e9n denominado indistintamente <span class=\"_ _0\"></span>en esta m<span class=\"_ _0\"></span>emoria como \u201cprocedimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>puesta <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>equivalencia\u201d)<span class=\"_ _0\"></span><span class=\"ffa\">, <span class=\"_ _cf\"></span>registr\u00e1ndolas <span class=\"_ _cf\"></span>inicialmente <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>coste, <span class=\"_ _cf\"></span>e <span class=\"_ _cf\"></span>incrementando <span class=\"_ _0\"></span>o </span>disminuyendo s<span class=\"_ _0\"></span>u importe <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros para <span class=\"_ _0\"></span>reconocer <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>arte que <span class=\"_ _0\"></span>corresponda <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>Grupo en <span class=\"_ _0\"></span>el re<span class=\"_ _0\"></span>sultado del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>obtenido <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>participada <span class=\"_ _0\"></span>despu\u00e9s <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>adquisici\u00f3n. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>reconoce, <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> su  resultado <span class=\"_ _d5\"> </span>del <span class=\"_ _d5\"> </span>periodo, <span class=\"_ _d5\"> </span>la  parte <span class=\"_ _d6\"> </span>que  le <span class=\"_ _d5\"> </span>corresponda  en<span class=\"_ _4\"></span>  los <span class=\"_ _d5\"> </span>resultados <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>la  partici<span class=\"_ _4\"></span>pada.  Las<span class=\"_ _4\"></span> distribuciones <span class=\"_ _d2\"> </span>recibidas <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>participada <span class=\"_ _d6\"> </span>reducir\u00e1n <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>libros <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>inversi\u00f3n. <span class=\"_ _d2\"> </span>Tambi\u00e9n podr\u00eda ser <span class=\"_ _0\"></span>necesaria la <span class=\"_ _0\"></span>realizaci\u00f3n de <span class=\"_ _0\"></span>ajustes para <span class=\"_ _0\"></span>recoger las a<span class=\"_ _0\"></span>lteraciones que sufra <span class=\"_ _0\"></span>la participaci\u00f3n proporcional <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>entidad <span class=\"_ _cf\"></span>participada <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>consecuencia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cambios <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>otro <span class=\"_ _cf\"></span>resultado <span class=\"_ _cf\"></span>global<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de esta <span class=\"_ _d6\"> </span>\u00faltima. <span class=\"_ _d2\"> </span>Entre <span class=\"_ _d6\"> </span>estos <span class=\"_ _d6\"> </span>cambios <span class=\"_ _d2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>incluyen <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>derivados <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>revalorizaci\u00f3n <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>inmovilizado material. <span class=\"_ _d4\"></span>La <span class=\"_ _d3\"></span>porci\u00f3n <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>corresponda <span class=\"_ _d4\"></span>al <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>esos <span class=\"_ _d4\"></span>cambios <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>reconocer\u00e1 <span class=\"_ _d4\"></span>en <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>otro <span class=\"_ _d4\"></span>resultado global<span class=\"ffd\">\u201d</span> de este.  <span class=\"_ _b5\"> </span><span class=\"ffa\">En <span class=\"_ _d6\"> </span>cumplimiento <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>art\u00edculo <span class=\"_ _d6\"> </span>155 <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>Ley <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>Sociedad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>Capital, <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d6\"> </span>ha </span>notificado <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>todas <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>que<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>si <span class=\"_ _cf\"></span>misma <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>otra <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _cf\"></span>filial, <span class=\"_ _cf\"></span>posee <span class=\"_ _cf\"></span>m\u00e1s del 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.<span class=\"ls0\"> <span class=\"_ _e3\"> </span>Aplicaci\u00f3n del resultado de la Sociedad Dominante </span>La <span class=\"_ _d2\"></span>propuesta <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>distribuci\u00f3n <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>resultado <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _d3\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d3\"></span>se<span class=\"_ _0\"></span>r\u00e1 aprobada <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Sociedad Dom<span class=\"_ _0\"></span>inante <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>misma <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>formulaci\u00f3n de <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>presentes <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nuales <span class=\"_ _cf\"></span>consolidadas, <span class=\"_ _cf\"></span>incluy\u00e9ndose <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _cf\"></span>detalle <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>Nota <span class=\"_ _d4\"></span><span class=\"lsc\">24</span> <span class=\"_ _d4\"></span><span class=\"ls12\">de</span> <span class=\"_ _d4\"></span>esta <span class=\"_ _cf\"></span>memoria consolidada <span class=\"ffd ls13\">(\u201c</span>Hechos posteriores<span class=\"_ _0\"></span> <span class=\"ffd\">al cierre\u201d)</span>, a efectos informativos y<span class=\"_ _0\"></span> en cumplimiento de lo establecido en la  Ley  de  Sociedades  de  Capital<span class=\"_ _0\"></span>  y  con  los  requerimientos  de  revelaci\u00f3n  establecidos  en  el <span class=\"_ _d1\"> </span>Marco Normativo de Informaci\u00f3n Financiera aplicable al Grupo<span class=\"_ _260\"> </span>El <span class=\"_ _d6\"> </span>Consejo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>Administraci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>Sociedad <span class=\"_ _d6\"> </span>Dominante, <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>reuni\u00f3n <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>21 <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>julio <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2021, aprob\u00f3 <span class=\"_ _cf\"></span>la pol<span class=\"_ _0\"></span>\u00edtica <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>remuneraci\u00f3n al <span class=\"_ _cf\"></span>accionista<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>cual <span class=\"_ _0\"></span>sigue <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>gente <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025<span class=\"_ _cf\"></span>, <span class=\"_ _0\"></span>seg\u00fan la cual: - <span class=\"_ _da\"> </span>El  Cons<span class=\"_ _0\"></span>ejo  de  Administraci\u00f3n  de  la  Compa\u00f1\u00eda  propondr\u00e1  anualmente  una  distribuci\u00f3n  de dividendos <span class=\"_ _d1\"> </span>ord<span class=\"_ _0\"></span>inarios <span class=\"_ _d1\"> </span>equivalentes <span class=\"_ _d0\"> </span>al <span class=\"_ _d1\"> </span>50%<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>del <span class=\"_ _d0\"> </span>beneficio <span class=\"_ _d1\"> </span>neto <span class=\"_ _d0\"> </span>hasta <span class=\"_ _d1\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d1\"> </span>ejercicio <span class=\"_ _d0\"> </span>2025/26,<span class=\"_ _4\"></span> inclusive. - <span class=\"_ _da\"> </span>Los  dividendos  ordinarios  podr\u00e1n  ser <span class=\"_ _d5\"> </span>complementados  con <span class=\"_ _d5\"> </span>dividendos  extraordinarios<span class=\"_ _4\"></span>  que podr\u00e1n ser aprobados en funci\u00f3n de la caja generada.<span class=\"_ _260\"> </span>- <span class=\"_ _da\"> </span>La <span class=\"_ _d0\"> </span>distribuci\u00f3n <span class=\"_ _d0\"> </span>del <span class=\"_ _d0\"> </span>dividendo <span class=\"_ _d1\"> </span>extrao<span class=\"_ _0\"></span>rdinario <span class=\"_ _d1\"> </span>queda <span class=\"_ _d0\"> </span>supeditado <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>no <span class=\"_ _d1\"> </span>supe<span class=\"_ _0\"></span>rar <span class=\"_ _d1\"> </span>el <span class=\"_ _d0\"> </span>l\u00edmite <span class=\"_ _d0\"> </span>de endeudamiento del 20% <span class=\"_ _0\"></span>del ratio <span class=\"_ _0\"></span>deuda neta entre valor bru<span class=\"_ _0\"></span>to de los <span class=\"_ _0\"></span>activos (Net Loan<span class=\"_ _cf\"></span>-<span class=\"ls10\">to</span>-value<span class=\"_ _4\"></span> (LTV)). El <span class=\"_ _d4\"></span>Consejo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>reserva <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>posibilidad <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>mod<span class=\"_ _0\"></span>ificar <span class=\"_ _d4\"></span>esta <span class=\"_ _d4\"></span>pol\u00edtica <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>caso <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se produzcan <span class=\"_ _d0\"> </span>cambios <span class=\"_ _d0\"> </span>relevantes <span class=\"_ _d0\"> </span>que <span class=\"_ _d0\"> </span>puedan <span class=\"_ _d0\"> </span>afectar <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>los <span class=\"_ _d0\"> </span>resultados <span class=\"_ _d1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>Compa\u00f1\u00eda <span class=\"_ _d0\"> </span>o <span class=\"_ _d0\"> </span>a <span class=\"_ _d1\"> </span>sus necesidades <span class=\"_ _d6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>financiaci\u00f3n, <span class=\"_ _d6\"> </span>haciendo<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>impracticable <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>m<span class=\"_ _0\"></span>antenimiento, <span class=\"_ _d6\"> </span>como <span class=\"_ _d5\"> </span>pudiesen <span class=\"_ _d6\"> </span>ser, <span class=\"_ _d5\"> </span>entre otros, cambios en las condiciones macroecon\u00f3micas o la decisi\u00f3n de realizar operaciones corporativas relevantes o adquisiciones que tuviesen un peso relevante en esta decisi\u00f3n. No <span class=\"_ _d1\"> </span>obstante, <span class=\"_ _d1\"> </span>al  31<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>de  m<span class=\"_ _0\"></span>arzo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>2025 <span class=\"_ _d1\"> </span>y <span class=\"_ _d1\"> </span>31 <span class=\"_ _d1\"> </span>de  marzo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>2024, <span class=\"_ _d1\"> </span>no <span class=\"_ _d1\"> </span>existen <span class=\"_ _d1\"> </span>limitaciones  a <span class=\"_ _d1\"> </span>las distribuciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ividendos, <span class=\"_ _0\"></span>diferentes <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>previstas <span class=\"_ _d4\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>normativa <span class=\"_ _0\"></span>espa\u00f1ola <span class=\"_ _cf\"></span>vigente y las previstas en el contrato de emisi\u00f3n del Bono Verde descrito en la Nota <span class=\"lsc\">15</span> de esta memoria.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _e3\"> </span>Normas de registro y valoraci\u00f3n <span class=\"ff14\">(\u201cprincipales pol\u00edticas contables\u201d)<span class=\"_ _260\"> </span></span></span><span class=\"ls0\"> </span>En <span class=\"_ _df\"> </span>la <span class=\"_ _df\"> </span>e<span class=\"_ _0\"></span>laboraci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>las <span class=\"_ _df\"> </span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _df\"> </span>anuales <span class=\"_ _df\"> </span>consolidadas <span class=\"_ _d8\"> </span>de <span class=\"_ _df\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _d8\"> </span>S.A. <span class=\"_ _d9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d8\"> </span>S<span class=\"_ _0\"></span>ociedades<span class=\"_ _260\"> </span> Dependientes <span class=\"_ _cf\"></span>correspondientes <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>aplicado <span class=\"_ _cf\"></span>los<span class=\"_ _260\"> </span> siguientes principios, pol\u00edticas contables y criterios de valoraci\u00f3n:<span class=\"_ _260\"> </span> 4.1 <span class=\"_ _b6\"> </span>Inmovilizado intangible  <span class=\"_ _e4\"></span><span class=\"_ _e4\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in apariencia <span class=\"_ _0\"></span>f\u00edsica, que surgen <span class=\"_ _0\"></span>como consecuencia<span class=\"_ _260\"> </span> de <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>ne<span class=\"_ _0\"></span>gocio <span class=\"_ _d4\"></span>jur\u00eddico <span class=\"_ _d3\"></span>o <span class=\"_ _d3\"></span>han <span class=\"_ _d4\"></span>sido <span class=\"_ _d3\"></span>desarrollados <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>las <span class=\"_ _d3\"></span>entidades <span class=\"_ _d3\"></span>consolidadas. <span class=\"_ _d3\"></span>S\u00f3lo <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>reconocen<span class=\"_ _260\"> </span> 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=\"_ _0\"></span>razonablemente <span class=\"_ _0\"></span>objetiva <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de los <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span> las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3mic<span class=\"_ _4\"></span>os.<span class=\"_ _0\"></span>  <span class=\"_ _e4\"></span><span class=\"_ _e4\"> </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _0\"></span>intangibles<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> recon<span class=\"_ _0\"></span>ocen <span class=\"_ _0\"></span>inicialmente p<span class=\"_ _0\"></span>or su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>adq<span class=\"_ _0\"></span>uisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>posteriormente, <span class=\"_ _0\"></span>se<span class=\"_ _260\"> </span> valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que<span class=\"_ _260\"> </span> hayan experimentado, seg\u00fan proceda.<span class=\"_ _260\"> </span> a)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Aplicaciones inform\u00e1ticas</span><span class=\"ls0\"> </span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>El <span class=\"_ _0\"></span>Grupo registra <span class=\"_ _0\"></span>en esta <span class=\"_ _0\"></span>cuenta l<span class=\"_ _0\"></span>os <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<span class=\"_ _260\"> </span> de <span class=\"_ _d4\"></span>ordenador <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201csoftware\u201d)</span>, <span class=\"_ _d4\"></span>incluidos <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>p\u00e1ginas <span class=\"_ _d4\"></span>web. <span class=\"_ _d4\"></span>Los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span> mantenimiento  y  li<span class=\"_ _4\"></span>cenciamientos,  normalmente  a<span class=\"_ _4\"></span>nuales,  de  las  <span class=\"ffd\">\u201c</span>aplicaciones  i<span class=\"_ _4\"></span>nform\u00e1ticas<span class=\"ffd\">\u201d</span>  se<span class=\"_ _260\"> </span> registran <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>incurren <span class=\"_ _d4\"></span>y/o<span class=\"_ _260\"> </span> tienen <span class=\"_ _d3\"></span>validez. <span class=\"_ _d2\"></span>La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>aplicaciones <span class=\"_ _d3\"></span>inform\u00e1ticas <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>m\u00e9todo<span class=\"_ _260\"> </span> lineal durante un periodo de 3 a\u00f1os.<span class=\"_ _260\"> </span> b)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Marcas</span><span class=\"ls0\"> </span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>Se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>esta <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>desembolsos <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marcas, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>no<span class=\"_ _260\"> </span> han sido generadas internamente. Se estima, con car\u00e1cter general, que su vida \u00fatil es indefinida.<span class=\"_ _260\"> </span> 4.2 <span class=\"_ _b6\"> </span>Inmovilizado material y Derechos de Uso<span class=\"_ _260\"> </span><span class=\"ff11\">Inmovilizado material<span class=\"_ _260\"> </span></span>Los  bienes <span class=\"_ _d6\"> </span>comprendidos  en <span class=\"_ _d6\"> </span>el<span class=\"_ _0\"></span>  <span class=\"ffd\">\u201c</span>inmovilizado <span class=\"_ _d5\"> </span>material<span class=\"ffd\">\u201d</span>  se <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _d5\"> </span>inicialmente <span class=\"_ _d5\"> </span>por <span class=\"_ _d5\"> </span>su  <span class=\"ffd\">\u201c</span>precio  d<span class=\"_ _4\"></span>e<span class=\"_ _260\"> </span>adquisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span><span class=\"lsc\">o <span class=\"_ _cf\"></span></span><span class=\"ffd\">\u201c</span>coste de <span class=\"_ _cf\"></span>producci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>minora <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>amortizaci\u00f3n<span class=\"_ _260\"> </span>acumulada y las p\u00e9rdidas por deterioro, si las hubiera.<span class=\"_ _260\"> </span>En <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizados <span class=\"_ _0\"></span><span class=\"ffd\">materiales\u201d</span> <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>necesiten un <span class=\"_ _cf\"></span>periodo de <span class=\"_ _cf\"></span>tiempo superior <span class=\"_ _cf\"></span>a un <span class=\"_ _cf\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _cf\"></span>en<span class=\"_ _260\"> </span>condiciones  de<span class=\"_ _0\"></span>  uso, <span class=\"_ _d1\"> </span>se  incluir\u00e1n <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>precio  de  a<span class=\"_ _0\"></span>dquisici\u00f3n  o <span class=\"_ _d1\"> </span>coste  de <span class=\"_ _d1\"> </span>producci\u00f3n  los <span class=\"_ _d1\"> </span>gastos<span class=\"_ _260\"> </span>financieros <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>hayan <span class=\"_ _d2\"> </span>deven<span class=\"_ _0\"></span>gado <span class=\"_ _d2\"> </span>antes <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>puesta <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>condiciones <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>funcionamiento <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>que<span class=\"_ _260\"> </span>hayan <span class=\"_ _d3\"></span>sido <span class=\"_ _d2\"></span>girados <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>proveedor <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>correspondan <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>pr\u00e9stamos <span class=\"_ _d3\"></span>u <span class=\"_ _d3\"></span>otro <span class=\"_ _d2\"></span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>financiaci\u00f3n <span class=\"_ _d2\"> </span>ajena<span class=\"_ _260\"> </span>espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n o construcci\u00f3n del mismo.<span class=\"_ _260\"> </span>Los <span class=\"_ _d9\"> </span>gastos <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>conservaci\u00f3n <span class=\"_ _d9\"> </span>y <span class=\"_ _d9\"> </span>mantenimiento <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>los <span class=\"_ _db\"> </span>dife<span class=\"_ _0\"></span>rentes <span class=\"_ _db\"> </span>el<span class=\"_ _0\"></span>ementos <span class=\"_ _d9\"> </span>que <span class=\"_ _db\"> </span>componen <span class=\"_ _d9\"> </span>el<span class=\"_ _260\"> </span>inmovilizado m<span class=\"_ _0\"></span>aterial s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>imputan a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>ncurren.<span class=\"_ _260\"> </span>Por <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>con<span class=\"_ _0\"></span>trario, <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>importes <span class=\"_ _d6\"> </span>invertidos <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>mejoras <span class=\"_ _d6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>contribuyen <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>aumentar <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>productividad,<span class=\"_ _260\"> </span>capacidad <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>eficiencia, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>largar <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>chos <span class=\"_ _0\"></span>bienes, <span class=\"_ _cf\"></span>se re<span class=\"_ _0\"></span>gistran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _260\"> </span>mismos.<span class=\"_ _260\"> </span>Los intereses y <span class=\"_ _0\"></span>otras cargas financieras incurridos durante el periodo de <span class=\"_ _0\"></span>construcci\u00f3n del <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizado<span class=\"_ _260\"> </span>material<span class=\"ffd\">\u201d</span> se consideran, con car\u00e1cter general, como mayor coste del <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inmovilizado en curso<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>Los <span class=\"_ _d3\"></span>trabajos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>para<span class=\"_ _4\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>propio <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>registran <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>coste <span class=\"_ _d3\"></span>acumulado <span class=\"_ _d3\"></span>que<span class=\"_ _260\"> </span>resulta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes e<span class=\"_ _0\"></span>xternos <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>consumos<span class=\"_ _260\"> </span>propios  de <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>ateriales, <span class=\"_ _d6\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>mano <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>obra <span class=\"_ _d6\"> </span>directa<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>incurrida <span class=\"_ _d5\"> </span>y <span class=\"_ _d5\"> </span>los  g<span class=\"_ _4\"></span>astos <span class=\"_ _d5\"> </span>generales <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e  construcci\u00f3n<span class=\"_ _260\"> </span>(\u201ccostes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estructura\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">calculados <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _cf\"></span>tasas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>absorci\u00f3n <span class=\"_ _0\"></span>similares <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>aplicadas <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>efectos <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span></span>valoraci\u00f3n de existencias.<span class=\"_ _260\"> </span>La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>calcula <span class=\"_ _d3\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d4\"></span>lineal<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>sobre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>activos<span class=\"_ _260\"> </span>menos su v<span class=\"_ _0\"></span>alor residual, entendi\u00e9ndose que los terrenos sobre <span class=\"_ _0\"></span>los que se as<span class=\"_ _0\"></span>ientan los edificios y otras<span class=\"_ _260\"> </span>construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _4\"></span>aci\u00f3n.<span class=\"_ _260\"> </span>Las <span class=\"_ _d1\"> </span>dotaciones  anuales  en <span class=\"_ _d1\"> </span>concepto  de <span class=\"_ _d1\"> </span>amortizaci\u00f3n  de  los <span class=\"_ _d1\"> </span>activos  materiales  se  rea<span class=\"_ _0\"></span>lizan  con<span class=\"_ _260\"> </span>contrapartida <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _260\"> </span>estimada,  como  promedio,  de <span class=\"_ _d1\"> </span>los  diferentes  elementos  que  lo  in<span class=\"_ _0\"></span>tegran,  tal  y  como  s<span class=\"_ _0\"></span>e  indica  a<span class=\"_ _260\"> </span>continuaci\u00f3n:<span class=\"_ _260\"> </span>Porcentaje de<span class=\"_ _260\"> </span>amortizaci\u00f3n an<span class=\"_ _4\"></span>ual<span class=\"_ _260\"> </span>Sistema de amort<span class=\"_ _4\"></span>izaci\u00f3n lineal:<span class=\"_ _260\"> </span>Otras instalacion<span class=\"_ _4\"></span>es<span class=\"_ _260\"> </span>20%<span class=\"_ _260\"> </span>Mobiliario<span class=\"_ _260\"> </span>10%<span class=\"_ _260\"> </span>Equipos para pr<span class=\"_ _4\"></span>oceso de informa<span class=\"_ _87\"></span>ci\u00f3n<span class=\"_ _260\"> </span>25%<span class=\"_ _260\"> </span>Otro inmovilizado <span class=\"_ _4\"></span>material<span class=\"_ _260\"> </span>20%<span class=\"_ _260\"> </span>Los <span class=\"_ _d6\"> </span>activos <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d6\"> </span>destinados <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>producci\u00f3n, <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>fines <span class=\"_ _d6\"> </span>administrativos <span class=\"_ _d2\"> </span>o <span class=\"_ _d6\"> </span>comerciales, <span class=\"_ _d6\"> </span>se<span class=\"_ _260\"> </span>registran <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>coste, <span class=\"_ _cf\"></span>deduciendo <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioros <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>valor <span class=\"_ _cf\"></span>reconocidas. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste<span class=\"_ _260\"> </span>incluye <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>onorarios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>rofesionales. <span class=\"_ _d4\"></span>La <span class=\"_ _d3\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>estos <span class=\"_ _d4\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _d4\"></span>comienza <span class=\"_ _d3\"></span>cuando <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>activos<span class=\"_ _260\"> </span>est\u00e1n listos para el uso para el que fueron concebidos, es decir, en condiciones de funcionamiento.<span class=\"_ _260\"> </span>Deterioro de valor de inmovilizados intangibles y materiales<span class=\"_ _260\"> </span>En  la <span class=\"_ _d5\"> </span>fecha  de <span class=\"_ _d6\"> </span>cierre  del  ej<span class=\"_ _4\"></span>ercicio,  la <span class=\"_ _d5\"> </span>Sociedad  Domi<span class=\"_ _4\"></span>nante  revisa <span class=\"_ _d5\"> </span>los  i<span class=\"_ _4\"></span>mportes  en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>ibros  de <span class=\"_ _d6\"> </span>sus<span class=\"_ _260\"> </span>inmovilizados <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar <span class=\"_ _cf\"></span>si <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dichos <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>hayan<span class=\"_ _260\"> </span>sufrido <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>deteri<span class=\"_ _4\"></span>oro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor. <span class=\"_ _cf\"></span>S<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ualquier i<span class=\"_ _0\"></span>ndicio, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _260\"> </span>se calcula con el objeto de<span class=\"_ _0\"></span> determinar el alcance de la p\u00e9rdida por deterioro de valor (si la hu<span class=\"_ _0\"></span>biera). En<span class=\"_ _260\"> </span>caso <span class=\"_ _d6\"> </span>de  qu<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>genere <span class=\"_ _d5\"> </span>flujos <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>efectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>sean  independi<span class=\"_ _4\"></span>entes <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>otros <span class=\"_ _d6\"> </span>ac<span class=\"_ _0\"></span>tivos, <span class=\"_ _d6\"> </span>la<span class=\"_ _260\"> </span>Sociedad Dominante <span class=\"_ _0\"></span>calcula el importe <span class=\"_ _0\"></span>recuperable de la <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>unidad generadora de<span class=\"_ _0\"></span> efectivo<span class=\"ffd\">\u201d <span class=\"_ _0\"></span>(\u201cUGE\u201d)</span> a <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span>que pertenece el activo.<span class=\"_ _260\"> </span>El <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>recuperable <span class=\"_ _d4\"></span>es <span class=\"_ _d2\"></span>el <span class=\"_ _d4\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"></span>menos <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span>\u201c<span class=\"ffa\">valor <span class=\"_ _0\"></span><span class=\"lsc\">en</span> uso</span>\u201d<span class=\"ffa\">. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>evaluar e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">valor <span class=\"lsc\">en</span> <span class=\"_ _0\"></span>uso</span>\u201d<span class=\"ffa\">, <span class=\"_ _0\"></span>los fu<span class=\"_ _0\"></span>turos flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo estimados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u<span class=\"_ _260\"> </span></span>valor <span class=\"_ _cf\"></span>actual <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>refleje <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>valoraciones <span class=\"_ _d4\"></span>actuales<span class=\"_ _260\"> </span>del<span class=\"_ _260\"> </span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>dinero <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>que<span class=\"_ _260\"> </span>no se han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _260\"> </span>Si <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>estima <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>importe <span class=\"_ _d4\"></span>recuperable<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>activo <span class=\"_ _d2\"></span>(o <span class=\"_ _d4\"></span>una <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>eneradora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>es<span class=\"_ _260\"> </span>inferior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>importe <span class=\"_ _d4\"></span>en <span class=\"_ _d2\"></span>libros <span class=\"_ _d4\"></span>del <span class=\"_ _d2\"></span>activ<span class=\"_ _4\"></span>o <span class=\"_ _d3\"></span>(o <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>efec<span class=\"_ _0\"></span>tivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se<span class=\"_ _260\"> </span>reduce a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>recuperable<span class=\"ffd\">\u201d</span>. <span class=\"_ _0\"></span>Inmediatamente <span class=\"_ _0\"></span>se reconoce una<span class=\"_ _0\"></span> p\u00e9rdida por <span class=\"_ _0\"></span>deterioro de <span class=\"_ _0\"></span>valor co<span class=\"_ _0\"></span>mo<span class=\"_ _260\"> </span>gasto del per\u00edodo.<span class=\"_ _260\"> </span>Cuando <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>p\u00e9rdida <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>revierte <span class=\"_ _d3\"></span>posteriormente, <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor</span> <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>ibros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>activo <span class=\"_ _d4\"></span>(o<span class=\"_ _260\"> </span>\u201c<span class=\"ffa\">unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efecti<span class=\"_ _4\"></span>vo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ncrementa <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>estimaci\u00f3n <span class=\"_ _d3\"></span>revisada <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>recuperable<span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span></span>pero <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>tal <span class=\"_ _d3\"></span>modo <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>in<span class=\"_ _0\"></span>crementado <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>upere <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cval<span class=\"_ _0\"></span>or <span class=\"_ _d4\"></span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>abr\u00eda<span class=\"_ _260\"> </span>determinado de no haberse reconocido ninguna p\u00e9rdida por deterioro de valor para el activo (o <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>u<span class=\"_ _0\"></span>nidad<span class=\"_ _260\"> </span>generadora <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anteriores. <span class=\"_ _d4\"></span>Inmediatamente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>reversi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>una<span class=\"_ _260\"> </span>\u201c<span class=\"ffa\">p\u00e9rdida por deterioro de valor</span>\u201d<span class=\"ffa\"> como ingreso del ejercicio.<span class=\"_ _260\"> </span></span>Activos por Derechos de uso<span class=\"_ _260\"> </span>De <span class=\"_ _d4\"></span>acuerdo <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>NIIF <span class=\"_ _d4\"></span>16 <span class=\"_ _d3\"></span>Arrendamientos<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>reconoce, <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>inicio <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>contra<span class=\"_ _0\"></span>to, <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _d4\"></span>por<span class=\"_ _260\"> </span>derecho  de  uso<span class=\"ffd\">\u201d</span>  y  un  <span class=\"ffd\">\u201c</span>pasi<span class=\"_ _4\"></span>vo  por  arrendamiento<span class=\"ffd\">\u201d</span>  para  todos  los <span class=\"_ _d5\"> </span>contratos  que  cumplan  con <span class=\"_ _d5\"> </span>la<span class=\"_ _260\"> </span>definici\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>arrendamiento, <span class=\"_ _0\"></span>salv<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>exenciones <span class=\"_ _0\"></span>aplicables <span class=\"_ _cf\"></span>(arrendamientos <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _cf\"></span>plazo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>bajo<span class=\"_ _260\"> </span>valor).<span class=\"_ _260\"> </span>El <span class=\"ffd\">\u201c</span>activo por derecho de uso<span class=\"ffd\">\u201d</span> se valora inicialmente al coste, que comprende:<span class=\"_ _260\"> </span>- <span class=\"_ _e2\"> </span>El importe del pasivo por arrendamiento reconocido inicialmente.<span class=\"_ _260\"> </span>- <span class=\"_ _e2\"> </span>Cualquier <span class=\"_ _d4\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>arrendamiento <span class=\"_ _d4\"></span>realizado <span class=\"_ _d4\"></span>antes <span class=\"_ _d3\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>inicio, <span class=\"_ _d4\"></span>menos <span class=\"_ _d4\"></span>incentivos<span class=\"_ _260\"> </span>recibidos.<span class=\"_ _260\"> </span>- <span class=\"_ _e2\"> </span>Los costes di<span class=\"_ _0\"></span>rectos iniciales.<span class=\"_ _260\"> </span>- <span class=\"_ _e2\"> </span>Una es<span class=\"_ _0\"></span>timaci\u00f3n de los costes de desmantelamiento, restauraci\u00f3n o rehabilitaci\u00f3n del activo, si<span class=\"_ _260\"> </span>corresponde.<span class=\"_ _260\"> </span>Posteriormente, <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>mide <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>men<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _cf\"></span>acumulada<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ls15\">y<span class=\"_ _260\"> </span></span>cualquier <span class=\"_ _d2\"> </span>p\u00e9rdida <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>deterioro, <span class=\"_ _d2\"> </span>utilizando <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d2\"> </span>lineal <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>largo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>menor <span class=\"_ _d2\"> </span>entre <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>del<span class=\"_ _260\"> </span>arrendamiento y la vida \u00fatil del activo subyacente.<span class=\"_ _260\"> </span>El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>inicialmente<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>presen<span class=\"_ _0\"></span>te <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>pagos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ar<span class=\"_ _4\"></span>rendamiento<span class=\"_ _260\"> </span>futuros, <span class=\"_ _0\"></span>desco<span class=\"_ _0\"></span>ntados <span class=\"_ _0\"></span>utilizando <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _cf\"></span>impl\u00edcita <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _cf\"></span>o, <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>determinarse,<span class=\"_ _260\"> </span>la <span class=\"_ _d2\"></span>tasa <span class=\"_ _d3\"></span>incremental <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>endeudamiento <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>entidad. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>ide <span class=\"_ _d3\"></span>poste<span class=\"_ _0\"></span>riormente <span class=\"_ _d3\"></span>al <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _260\"> </span>amortizado<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>utilizando <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>nuevas <span class=\"_ _cf\"></span>evaluaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo<span class=\"_ _260\"> </span>del arrendamiento, modificaciones contractuales o cambios e<span class=\"_ _4\"></span>n los pagos futuros.<span class=\"_ _260\"> </span>3 <span class=\"_ _b6\"> </span>Inversiones inmobiliarias<span class=\"_ _260\"> </span>Para  los  acuerdos  d<span class=\"_ _4\"></span>e  arrendamiento  co<span class=\"_ _4\"></span>n  opci\u00f3n  de <span class=\"_ _d5\"> </span>compra  para  los  q<span class=\"_ _4\"></span>ue  el  Grupo<span class=\"_ _4\"></span>  act\u00faa  como<span class=\"_ _260\"> </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>se <span class=\"_ _cf\"></span>transfiere sustancialmente <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>beneficio<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nherentes<span class=\"_ _260\"> </span>a la propiedad del activo subyacente, el Grupo registra dichos activos como <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inversiones inmobiliarias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span>amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _cf\"></span>\u00fatil <span class=\"_ _0\"></span>(se a<span class=\"_ _0\"></span>mortizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>anual) <span class=\"_ _0\"></span>y<span class=\"_ _260\"> </span>reconociendo <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>ingreso <span class=\"_ _cf\"></span>conforme <span class=\"_ _d4\"></span>al <span class=\"_ _cf\"></span>devengo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>renta <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>arrendamiento. <span class=\"_ _cf\"></span>En <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>momento, <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span>caso, <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>opci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>compra, <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>inversi\u00f3n <span class=\"_ _0\"></span>inmobiliaria<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reclasifica <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>por<span class=\"_ _260\"> </span>su<span class=\"ls0\"> <span class=\"_ _d4\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span>en <span class=\"_ _d3\"> </span>libros\u201d</span>, <span class=\"_ _d3\"></span>reconociendo <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>resultado <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>dife<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span></span>precio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>opci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>compra <span class=\"_ _d2\"> </span>(d<span class=\"_ _0\"></span>escontada <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>prima <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>porcentaje <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>renta <span class=\"_ _d2\"> </span>pagada<span class=\"_ _260\"> </span>estipulada en el contrato) y el <span class=\"ffd\">\u201c</span>valor <span class=\"ffd\">en libros\u201d </span>del inmueble. 4 <span class=\"_ _b6\"> </span>Existencias<span class=\"_ _260\"> </span>Este ep\u00edgrafe del balance consolidado recoge los activos que las entidades consolidadas:<span class=\"_ _260\"> </span>1.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Ma<span class=\"_ _0\"></span>ntienen para su venta en el curso ordinario de su nego<span class=\"_ _4\"></span>cio<span class=\"_ _0\"></span> <span class=\"ffd\">(\u201cbusiness as usual\u201d).<span class=\"_ _260\"> </span></span></span>2.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Tie<span class=\"_ _0\"></span>nen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo <span class=\"_ _4\"></span>con dicha finalidad.<span class=\"_ _260\"> </span></span>3.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Prev\u00e9n  c<span class=\"_ _0\"></span>onsumirlos  en <span class=\"_ _d1\"> </span>el  proceso  de<span class=\"_ _0\"></span>  producci\u00f3n<span class=\"_ _0\"></span>  y<span class=\"_ _0\"></span>/o  construcci\u00f3n <span class=\"_ _d1\"> </span>o  en  l<span class=\"_ _0\"></span>a  prestaci\u00f3n  de<span class=\"_ _260\"> </span></span>servicios.<span class=\"_ _260\"> </span>Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo consideran <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC 40<span class=\"_ _260\"> </span>para <span class=\"_ _dc\"> </span>su <span class=\"_ _dc\"> </span>consideraci\u00f3n <span class=\"_ _e6\"> </span>como <span class=\"_ _dc\"> </span><span class=\"ffd\">\u201c</span>inversiones <span class=\"_ _e6\"> </span>inmobiliarias<span class=\"ffd\">\u201d</span>. <span class=\"_ _dc\"> </span>Consecuentemente, <span class=\"_ _e6\"> </span>se <span class=\"_ _dc\"> </span>consideran<span class=\"_ _260\"> </span>\u201c<span class=\"ffa\">existencias <span class=\"_ _0\"></span>inmobiliarias<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>dem\u00e1s <span class=\"_ _0\"></span>propiedades qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>venta una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ez<span class=\"_ _260\"> </span></span>se integra en una promoci\u00f3n inmobiliaria.<span class=\"_ _260\"> </span>Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>solares<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>valora<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>precio <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>adquisici\u00f3n, <span class=\"_ _d3\"></span>incrementado <span class=\"_ _d2\"></span>por <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span>obras <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>urbanizaci\u00f3n, <span class=\"_ _d9\"> </span>si <span class=\"_ _d9\"> </span>los <span class=\"_ _df\"> </span>hubiere, <span class=\"_ _db\"> </span>los <span class=\"_ _d9\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _d9\"> </span>relacionados <span class=\"_ _db\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d9\"> </span>la <span class=\"_ _d9\"> </span>compra <span class=\"_ _d9\"> </span>(Impuesto <span class=\"_ _d9\"> </span>de<span class=\"_ _260\"> </span>Transmisiones Patrimoniales, gastos de Regis<span class=\"_ _0\"></span>tro, etc.) y los gastos financieros incurridos <span class=\"_ _0\"></span>en el periodo<span class=\"_ _260\"> </span>de ejecuci\u00f3n de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, <span class=\"_ _4\"></span>el menor. Se <span class=\"_ _cf\"></span>conside<span class=\"_ _0\"></span>ran <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>obras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _cf\"></span>incurridos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>promociones <span class=\"_ _cf\"></span>inmobiliarias, <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>parte<span class=\"_ _260\"> </span>de las mismas, cuya c<span class=\"_ _0\"></span>onstrucci\u00f3n no se ha finalizado a <span class=\"_ _0\"></span>la fecha de cierre del ej<span class=\"_ _0\"></span>ercicio. En estos costes<span class=\"_ _260\"> </span>se <span class=\"_ _d6\"> </span>incluyen, <span class=\"_ _d5\"> </span>en <span class=\"_ _d6\"> </span>t\u00e9rminos <span class=\"_ _d6\"> </span>generales,<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>solar, <span class=\"_ _d5\"> </span>urbanizaci\u00f3n <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>construcci\u00f3n, <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span>capitalizaci\u00f3n <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d4\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d3\"></span>desde <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>comienzan <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>trabajos <span class=\"_ _d4\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _d4\"></span>y<span class=\"_ _260\"> </span>administrativos relevantes p<span class=\"_ _0\"></span>revios al c<span class=\"_ _0\"></span>omienzo de l<span class=\"_ _0\"></span>a construcci\u00f3n y du<span class=\"_ _0\"></span>rante el pe<span class=\"_ _0\"></span>r\u00edodo de construcci\u00f3n<span class=\"_ _260\"> </span>propiamente, as\u00ed como otros costes directos e indirectos imputables a los mismos. Las <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _cf\"></span><span class=\"ffd\">del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>criterio <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>transferir <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _cf\"></span>acumulados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>\u201cObra <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>curs<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span></span>construcci\u00f3n\u201d <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>\u201cInmuebles <span class=\"_ _d6\"> </span>termi<span class=\"_ _0\"></span>nados\u201d <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>a  aquellas <span class=\"_ _d6\"> </span>promociones,  o <span class=\"_ _d6\"> </span>parte <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>las<span class=\"_ _260\"> </span>mismas, para las que la construcci\u00f3n est\u00e9 terminada.<span class=\"_ _260\"> </span>Los <span class=\"_ _d1\"> </span>gastos <span class=\"_ _d1\"> </span>comerciales, <span class=\"_ _d1\"> </span>excepto <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>comisiones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>venta <span class=\"_ _d1\"> </span>que <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>encuentren <span class=\"_ _d1\"> </span>condicionadas <span class=\"_ _d1\"> </span>al<span class=\"_ _260\"> </span>perfeccionamiento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>misma <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>imputan <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>cuenta <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>ganancias <span class=\"_ _d2\"> </span>consolidadas <span class=\"_ _d6\"> </span>del<span class=\"_ _260\"> </span>ejercicio en que se incurren.<span class=\"_ _260\"> </span>Asimismo, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>consideran <span class=\"_ _d3\"> </span>\u201cPromociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"> </span>curso <span class=\"_ _d3\"> </span>de <span class=\"_ _d4\"></span>cicl<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>corto\u201d <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d3\"> </span>acumulados <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>aquellas<span class=\"_ _260\"> </span>promociones para la que la fecha prevista de terminaci\u00f3n de la construcci\u00f3n no supera los 12 meses.<span class=\"_ _260\"> </span>El <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d2\"></span>r<span class=\"_ _4\"></span>evisa <span class=\"_ _d3\"></span>anualmente <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>xistencia <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>indicios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>sus <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span>, <span class=\"_ _d4\"></span>do<span class=\"_ _0\"></span>tando <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span>correspondientes <span class=\"_ _d6\"> </span>provisiones <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>deterioro, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>su <span class=\"_ _d6\"> </span>caso, <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _d6\"> </span>se\u00f1alados <span class=\"_ _d6\"> </span>a<span class=\"_ _260\"> </span>continuaci\u00f3n. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>terrenos <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>solares<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>o<span class=\"_ _0\"></span>bras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>terminadas<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reduce <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span>\u201c<span class=\"ffa\">valor <span class=\"_ _d3\"></span>ra<span class=\"_ _0\"></span>zonable</span>\u201d<span class=\"ffa\"> <span class=\"_ _d2\"> </span>dotando, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>caso, <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>provisi\u00f3n <span class=\"_ _d2\"> </span>por <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _d2\"></span>correspondiente. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>camb<span class=\"_ _0\"></span>io, <span class=\"_ _d3\"></span>si <span class=\"_ _d2\"> </span>el<span class=\"_ _260\"> </span></span>\u201c<span class=\"ffa\">valor razonable</span>\u201d<span class=\"ffa\"> es superior al </span>\u201c<span class=\"ffa\">valor de coste</span>\u201d<span class=\"ffa\">, se mantiene el valor del coste/aportaci\u00f3n.<span class=\"_ _260\"> </span></span>El <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razon<span class=\"_ _0\"></span>able<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>stima <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>base <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>valoraciones <span class=\"_ _d3\"></span>realizadas <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"></span>expertos<span class=\"_ _260\"> </span>independientes <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>vinculados <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>(Savills <span class=\"_ _d2\"> </span>Valoraciones <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>Tasaciones, <span class=\"_ _d2\"> </span>S.A.<span class=\"_ _0\"></span>U.). <span class=\"_ _d2\"> </span>En <span class=\"_ _d2\"> </span>todo <span class=\"_ _d2\"> </span>caso,<span class=\"_ _260\"> </span>dichas <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>principalmente <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _cf\"></span>residual <span class=\"_ _0\"></span>din\u00e1mico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara<span class=\"_ _260\"> </span>terrenos y <span class=\"_ _0\"></span>por descuento de flujo<span class=\"_ _0\"></span>s para producto <span class=\"_ _0\"></span>en curso y terminado, d<span class=\"_ _0\"></span>e acuerdo con los <span class=\"_ _0\"></span>Est\u00e1ndares<span class=\"_ _260\"> </span>de <span class=\"_ _d3\"></span>Valoraci\u00f3n <span class=\"_ _d2\"></span>y <span class=\"_ _d3\"></span>Tasaci\u00f3n <span class=\"_ _d3\"></span>publicados <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>Royal <span class=\"_ _d3\"></span>Institute <span class=\"_ _d3\"></span>of <span class=\"_ _d2\"> </span>Chartered <span class=\"_ _d3\"></span>Surveyors <span class=\"_ _d3\"></span>(RICS) <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>Gran<span class=\"_ _260\"> </span>Breta\u00f1a, <span class=\"_ _d5\"> </span>y <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>acuerdo <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Est\u00e1ndares <span class=\"_ _d5\"> </span>Internacionales <span class=\"_ _d6\"> </span>de  Valorac<span class=\"_ _4\"></span>i\u00f3n  (IVS) <span class=\"_ _d6\"> </span>publicados  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>el<span class=\"_ _260\"> </span>Comit\u00e9 Internacional de Est\u00e1ndares de Valoraci\u00f3n (IVSC). Para <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>dicho <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d4\"></span>razonable<span class=\"ffd\">\u201d</span>, <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>ha <span class=\"_ _d4\"></span>se\u00f1alado <span class=\"_ _d4\"></span>anteriormente, <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>utiliza <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>m\u00e9todo<span class=\"_ _260\"> </span>residual <span class=\"_ _db\"> </span>din\u00e1mico <span class=\"_ _db\"> </span>o <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>flujos <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>caja<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>para <span class=\"_ _db\"> </span>todas <span class=\"_ _db\"> </span>las <span class=\"_ _db\"> </span>existencias <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>terrenos <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>producto <span class=\"_ _db\"> </span>en<span class=\"_ _260\"> </span>curso/terminado <span class=\"_ _d3\"></span>respectivamente. <span class=\"_ _d2\"> </span>Este <span class=\"_ _d3\"></span>m\u00e9todo <span class=\"_ _d3\"></span>consiste <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>estimar <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>valor <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rreno/producto <span class=\"_ _d3\"></span>en<span class=\"_ _260\"> </span>curso <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>terminado <span class=\"_ _cf\"></span>apoy\u00e1ndose <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>m\u00e9todo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>comparaci\u00f3n <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>flujos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>caja <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span>este <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"></span>restan <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>costes <span class=\"_ _d2\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _d3\"></span>pendiente <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _d3\"></span>activo <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>funci\u00f3n <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>de<span class=\"_ _260\"> </span>desarrollo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tanto, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e urba<span class=\"_ _0\"></span>nizaci\u00f3n, de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3n, h<span class=\"_ _0\"></span>onorarios,<span class=\"_ _260\"> </span>tasas, <span class=\"_ _d4\"></span>costes <span class=\"_ _cf\"></span>comerciales <span class=\"_ _d4\"></span>etc., <span class=\"_ _cf\"></span>as\u00ed <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>beneficio <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>romotor <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>estimar <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>valor <span class=\"_ _cf\"></span>resid<span class=\"_ _0\"></span>ual. <span class=\"_ _cf\"></span>Los<span class=\"_ _260\"> </span>ingresos <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>distribuyen <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>periodos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>desarrollo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ventas <span class=\"_ _cf\"></span>estimados<span class=\"_ _260\"> </span>por el valorador. Se u<span class=\"_ _0\"></span>tiliza como tipo de actualizaci\u00f3n aqu\u00e9l que represente la rentabilidad media anual<span class=\"_ _260\"> </span>del  p<span class=\"_ _0\"></span>royecto  adecuado <span class=\"_ _d1\"> </span>a  las  c<span class=\"_ _0\"></span>aracter\u00edsticas  y <span class=\"_ _d1\"> </span>riesgos  inherentes <span class=\"_ _d1\"> </span>al  activo,  sin <span class=\"_ _d1\"> </span>tener  en  c<span class=\"_ _0\"></span>uenta<span class=\"_ _260\"> </span>financiaci\u00f3n <span class=\"_ _d3\"></span>ajena, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>obtendr\u00eda <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>promotor <span class=\"_ _d4\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>caracter\u00edsticas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la<span class=\"_ _260\"> </span>analizada. <span class=\"_ _d3\"></span>Este <span class=\"_ _d2\"></span>tipo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>actualiz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>calcula <span class=\"_ _d3\"></span>sumando <span class=\"_ _d3\"></span>al <span class=\"_ _d2\"></span>tipo <span class=\"_ _d3\"></span>libre <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>riesgo, <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>prima <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>riesgo<span class=\"_ _260\"> </span>(determinada <span class=\"_ _cf\"></span>mediante <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>evaluaci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>riesgo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _cf\"></span>teniendo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo<span class=\"_ _260\"> </span>inmobiliario <span class=\"_ _d5\"> </span>a <span class=\"_ _d6\"> </span>desarrollar  o<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>en <span class=\"_ _d6\"> </span>desarrollo,  s<span class=\"_ _4\"></span>u <span class=\"_ _d5\"> </span>ubicaci\u00f3n, <span class=\"_ _d6\"> </span>liquidez, <span class=\"_ _d6\"> </span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _d6\"> </span>de  ejecuci\u00f3n, <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d6\"> </span>el<span class=\"_ _260\"> </span>volumen de la inversi\u00f3n necesaria).<span class=\"_ _260\"> </span>Dado <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>car\u00e1cter <span class=\"_ _d4\"></span>incierto <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>tiene <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _cf\"></span>informaci\u00f3n <span class=\"_ _d4\"></span>basada <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>expectativas <span class=\"_ _cf\"></span>fu<span class=\"_ _0\"></span>turas, <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>podr\u00edan<span class=\"_ _260\"> </span>producir <span class=\"_ _cf\"></span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _cf\"></span>entre <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>resultados <span class=\"_ _d4\"></span>proyectados <span class=\"_ _cf\"></span>considerados <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>efectos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>realizaci\u00f3n <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span>las <span class=\"_ _d2\"> </span>mencionadas <span class=\"_ _d6\"> </span>estimaciones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>valores <span class=\"_ _d2\"> </span>recuperables <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>exis<span class=\"_ _0\"></span>tencias <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>reales, <span class=\"_ _d6\"> </span>lo <span class=\"_ _d2\"> </span>que<span class=\"_ _260\"> </span>podr\u00eda <span class=\"_ _cf\"></span>dar <span class=\"_ _0\"></span>luga<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modificar <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>mismas <span class=\"_ _0\"></span>(al <span class=\"_ _cf\"></span>alza <span class=\"_ _cf\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>pr\u00f3ximos <span class=\"_ _cf\"></span>ejer<span class=\"_ _4\"></span>cicios, <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que, <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>tal <span class=\"_ _cf\"></span>y<span class=\"_ _260\"> </span>como se <span class=\"_ _0\"></span>ha descrito e<span class=\"_ _0\"></span>n la Nota <span class=\"_ _cf\"></span>2.4 <span class=\"lsc\">an</span>terior se realizar\u00eda, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>caso, de forma <span class=\"_ _0\"></span>prospectiva <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo<span class=\"_ _260\"> </span>con la NIC 8.<span class=\"_ _260\"> </span>Conforme <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>lo <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ndicado <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Nota <span class=\"_ _d2\"></span>2.4, <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>han <span class=\"_ _d3\"></span>sido <span class=\"_ _d3\"></span>objeto <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>va<span class=\"_ _0\"></span>loraci\u00f3n <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>un<span class=\"_ _260\"> </span>experto <span class=\"_ _0\"></span>independiente <span class=\"_ _cf\"></span>(excepto aqu<span class=\"_ _0\"></span>ellos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exist\u00eda <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>acuerdo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pre<span class=\"_ _cf\"></span>-venta <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>antici<span class=\"_ _0\"></span>pos <span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span>proveedores), <span class=\"_ _d4\"></span>habi\u00e9ndose <span class=\"_ _d4\"></span>tomado <span class=\"_ _d4\"></span>dicho <span class=\"_ _d4\"></span>valor <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>referencia <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>hora <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>evaluar <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>existe<span class=\"_ _0\"></span>ncia <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span>deterioros contables a registrar, en su caso.<span class=\"_ _260\"> </span>En este sentido, las tasaciones se han realizado a trav\u00e9s de un an\u00e1lisis individualizado de cada uno de<span class=\"_ _260\"> </span>los <span class=\"_ _d0\"> </span>activos, <span class=\"_ _d1\"> </span>consider\u00e1ndose <span class=\"_ _d1\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d1\"> </span>c<span class=\"_ _0\"></span>alidades <span class=\"_ _d0\"> </span>edificatorias <span class=\"_ _d1\"> </span>previstas <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>los <span class=\"_ _d0\"> </span>mismos, <span class=\"_ _d1\"> </span>que <span class=\"_ _d0\"> </span>a <span class=\"_ _d1\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>vez<span class=\"_ _260\"> </span>determinan <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrataci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>rangos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>precios <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _cf\"></span>asociados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9stos. <span class=\"_ _cf\"></span>Asimismo,<span class=\"_ _260\"> </span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>considerado individualmente <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=\"_ _260\"> </span>figuras <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>planeamiento, <span class=\"_ _df\"> </span>gesti\u00f3n <span class=\"_ _df\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _df\"> </span>disciplina <span class=\"_ _df\"> </span>urban\u00edstica, <span class=\"_ _df\"> </span>as\u00ed <span class=\"_ _df\"> </span>como <span class=\"_ _df\"> </span>los <span class=\"_ _df\"> </span>p<span class=\"_ _0\"></span>eriodos <span class=\"_ _df\"> </span>medios <span class=\"_ _d8\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span>construcci\u00f3n de cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y <span class=\"_ _4\"></span>densidad edificatoria.<span class=\"_ _b6\"> </span>Deudores comerciales<span class=\"_ _260\"> </span>Las <span class=\"_ _d6\"> </span>cuentas <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>deudores <span class=\"_ _d6\"> </span>comerciales<span class=\"ffd\">\u201d</span> <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>devengan <span class=\"_ _d6\"> </span>intereses <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>registran <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>valor <span class=\"_ _d6\"> </span>nominal<span class=\"_ _260\"> </span>reducido, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>caso, <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>deterioros <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d4\"></span>para <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>importes <span class=\"_ _d3\"></span>irrecuperables<span class=\"_ _260\"> </span>estimados.<span class=\"_ _260\"> </span>Para <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>deterioro <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>deudores <span class=\"_ _cf\"></span>comerciales <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>aplica <span class=\"_ _cf\"></span>el<span class=\"_ _260\"> </span>enfoque <span class=\"_ _d4\"></span>simplificado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>NIIF <span class=\"_ _cf\"></span>9 <span class=\"_ _d4\"></span><span class=\"ff11\">In<span class=\"_ _0\"></span>strumentos <span class=\"_ _d4\"></span>financieros</span> <span class=\"_ _d4\"></span>(p\u00e9rdidas <span class=\"_ _cf\"></span>crediticias <span class=\"_ _d4\"></span>esperadas <span class=\"_ _d4\"></span>(en <span class=\"_ _d4\"></span>ingl\u00e9s<span class=\"_ _260\"> </span>\u201cECL\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">durante <span class=\"_ _cf\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>). <span class=\"_ _cf\"></span>Si <span class=\"_ _0\"></span>bien, <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _cf\"></span>impacto <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _cf\"></span>anuale<span class=\"_ _4\"></span>s<span class=\"_ _260\"> </span></span>consolidadas, <span class=\"_ _cf\"></span>debido <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdos <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>clientes <span class=\"_ _cf\"></span>resultan <span class=\"_ _0\"></span>rescindibles <span class=\"_ _0\"></span>si<span class=\"_ _260\"> </span>incumplen sus compromisos de pago<span class=\"_ _260\"> </span>.<span class=\"_ _260\"> </span>4.6 <span class=\"_ _b6\"> </span>Anticipos de clientes Los <span class=\"_ _d4\"></span>importes <span class=\"_ _d4\"></span>percibidos <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _cf\"></span>fu<span class=\"_ _0\"></span>turas <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>uelos <span class=\"_ _d4\"></span>y/o <span class=\"_ _d4\"></span>edificaciones, <span class=\"_ _d4\"></span>tanto <span class=\"_ _cf\"></span>en efectivo como <span class=\"_ _0\"></span>en efectos <span class=\"_ _0\"></span>comerciales, en <span class=\"_ _0\"></span>tanto en cuan<span class=\"_ _0\"></span>to no se <span class=\"_ _0\"></span>produce el re<span class=\"_ _0\"></span>conocimiento de la v<span class=\"_ _0\"></span>enta en <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>t\u00e9rminos <span class=\"_ _d6\"> </span>descritos <span class=\"_ _d6\"> </span>anteriormente, <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>registran, <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d6\"> </span>anticipos <span class=\"_ _d6\"> </span>recibidos <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>el ep\u00edgrafe \u201cAnticipos de clientes\u201d del pasivo corriente del balance consolidado.<span class=\"ffa\"> </span>4.7 <span class=\"_ _b6\"> </span>Instrumentos financieros a)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Activos financieros </span>Los a<span class=\"_ _0\"></span>ctivos financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran inicialmente a <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span>, a\u00f1adiendo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>deduciendo, en <span class=\"_ _0\"></span>el caso de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activo fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se contabilice <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor razo<span class=\"_ _0\"></span>nable<span class=\"ffd\">\u201d</span> con<span class=\"_ _0\"></span> cambios en<span class=\"_ _0\"></span> resultados, l<span class=\"_ _0\"></span>os costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>transacci\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>sean <span class=\"_ _d4\"></span>directamente <span class=\"_ _d4\"></span>atribuibles <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>emisi\u00f3n. <span class=\"_ _d4\"></span>No <span class=\"_ _d4\"></span>obstante<span class=\"_ _cf\"></span>, <span class=\"_ _cf\"></span><span class=\"ls18\">lo </span>anterior <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>momento <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>reconocimiento <span class=\"_ _cf\"></span>inicial <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alora <span class=\"_ _cf\"></span>las <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>cuentas <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>cobrar <span class=\"_ _d4\"></span>comerciales<span class=\"ffd\">\u201d</span> que no tengan un componente financiero significativo a su precio de transacci\u00f3n. Los <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d6\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>mantenidos  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>del  Grupo <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _d6\"> </span>fu<span class=\"_ _0\"></span>ndamentalmente como <span class=\"_ _d8\"> </span>valorados <span class=\"_ _d8\"> </span>posteriormente <span class=\"_ _d8\"> </span>a <span class=\"_ _d8\"> </span>\u201ccoste <span class=\"_ _d8\"> </span>amortizado\u201d, <span class=\"_ _d8\"> </span>ya <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>principalmente <span class=\"_ _d8\"> </span>dichos <span class=\"_ _dd\"> </span>\u201c<span class=\"ffa\">activos<span class=\"_ _4\"></span> </span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>mantienen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>marco <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>negocio <span class=\"_ _d3\"></span>cuyo <span class=\"_ _d4\"></span>objetivo <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>mantener <span class=\"_ _d3\"></span>activos financieros <span class=\"_ _d2\"> </span>para <span class=\"_ _d3\"></span>obtener <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>efectivo <span class=\"_ _d2\"> </span>contractuales, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>condiciones <span class=\"_ _d3\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>activo financiero <span class=\"_ _d6\"> </span>dan <span class=\"_ _d6\"> </span>lu<span class=\"_ _0\"></span>gar, <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>fechas <span class=\"_ _d5\"> </span>especificadas, <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d5\"> </span>de <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>son <span class=\"_ _d5\"> </span>\u00fanicamente <span class=\"_ _d6\"> </span>pagos <span class=\"_ _d6\"> </span>de principal e intereses sobre el importe de principal pendiente. Los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>son <span class=\"_ _cf\"></span>dados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>baja <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del Grupo <span class=\"_ _cf\"></span>cuando <span class=\"_ _cf\"></span>expiran <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _cf\"></span>contractuales <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls12\">o </span>cuando se transfieren de manera sustancial los riesgos y beneficios inherentes a la propiedad de<span class=\"_ _0\"></span> este.<span class=\"_ _260\"> </span>En  cada <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d5\"> </span>de  balance, <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Administradores  del <span class=\"_ _d6\"> </span>Grupo  eval\u00faan <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span>  recono<span class=\"_ _4\"></span>cen<span class=\"_ _cf\"></span>, <span class=\"_ _d6\"> </span>en  su  ca<span class=\"_ _4\"></span>so,<span class=\"_ _0\"></span>  <span class=\"ls12\">el</span> correspondiente deterioro por p\u00e9rdidas crediticias esperadas. b)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pas<span class=\"_ _0\"></span>ivo financiero y patrimonio neto </span>Un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>nstrumento <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>capital <span class=\"_ _d4\"></span>es <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>contrato <span class=\"_ _cf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>representa <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _cf\"></span>residual <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>patrimonio neto\u201d<span class=\"ffa\"> del Grupo. </span>Los <span class=\"_ _0\"></span>principales <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivos <span class=\"_ _0\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>mantenidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>financieros a vencimiento<span class=\"ffd\">\u201d</span>, que se clasifican como valorados posteriormente a <span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>oste amortizado<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>c)<span class=\"ls0\"> <span class=\"_ _db\"> </span>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 <span class=\"ffd ls0\">\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">, neto de costes directos de emisi\u00f3n. </span></span>d)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>tamos bancarios </span>Los <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>descubiertos <span class=\"_ _0\"></span>bancari<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>devengan <span class=\"_ _0\"></span>intereses <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>recibido, neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>directos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>emisi\u00f3n. <span class=\"_ _d2\"></span>Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"></span>financieros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>incluidas <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>primas <span class=\"_ _d2\"></span>pag<span class=\"_ _4\"></span>aderas <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>la liquidaci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>reembolso <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>emisi\u00f3n, <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201cprincipio <span class=\"_ _d2\"> </span></span>del devengo<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"ffd\">\u201d</span> y <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1aden <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>instrumento <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>medida <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidan <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>en que se producen. e)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Acreedores comerciales </span>Los <span class=\"ffd\">\u201c</span>acreedores comerciales<span class=\"ffd\">\u201d</span> no devengan intereses y se registran a su <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor nominal<span class=\"ffd\">\u201d</span>. 4.8 <span class=\"_ _b6\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d4\"></span>propias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>adquiere <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>registran, <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>valor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la contraprestaci\u00f3n  entregada  a<span class=\"_ _4\"></span>  cambio,  directamente <span class=\"_ _d5\"> </span>como  menor  v<span class=\"_ _4\"></span>alor  del  <span class=\"ffd\">\u201c</span>patrimonio  neto<span class=\"ffd\">\u201d</span>.  Los resultados <span class=\"_ _d4\"></span>derivados <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>compra, <span class=\"_ _d4\"></span>venta, <span class=\"_ _d4\"></span>emisi\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>instrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio propio  se  reconocen  directa<span class=\"_ _4\"></span>mente  en  <span class=\"ffd\">\u201c</span>pa<span class=\"_ _0\"></span>trimonio  neto  c<span class=\"_ _4\"></span>onsolidado<span class=\"ffd\">\u201d</span>,  sin  que  en  ning\u00fan <span class=\"_ _d5\"> </span>caso  se registre resultado alguno en la cuenta de p\u00e9rdidas y ganancias consolidada. 4.9 <span class=\"_ _b6\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre: a.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Prov<span class=\"_ _0\"></span>isiones</span>: <span class=\"_ _d0\"> </span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _db\"> </span>acreedores <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>cubren <span class=\"_ _db\"> </span>obligaciones <span class=\"_ _d0\"> </span>a<span class=\"_ _0\"></span>ctuales <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>erivadas <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>sucesos </span>pasados, <span class=\"_ _cf\"></span>cuya <span class=\"_ _d4\"></span>cancelaci\u00f3n <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>probable <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>origine <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>salida <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>recursos, <span class=\"_ _cf\"></span>pero <span class=\"_ _d3\"></span>que <span class=\"_ _d4\"></span>resultan<span class=\"_ _4\"></span> indeterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Pas<span class=\"_ _0\"></span>ivos contingentes:<span class=\"_ _0\"></span></span> obligaciones posibles <span class=\"_ _0\"></span>surgidas como consecuencia <span class=\"_ _0\"></span>de sucesos<span class=\"_ _0\"></span> pasados, </span>cuya <span class=\"_ _d4\"></span>materializaci\u00f3n <span class=\"_ _d4\"></span>futura <span class=\"_ _d4\"></span>est\u00e1 <span class=\"_ _d4\"></span>condicionada <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>ocurra, <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>no, <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>m\u00e1s <span class=\"_ _d4\"></span>eventos <span class=\"_ _d4\"></span>futuros independientes de la voluntad de la Entidad<span class=\"_ _0\"></span>. 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=\"_ _cf\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>provision<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de l<span class=\"_ _4\"></span>o contrario.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>pasivos <span class=\"_ _0\"></span>contingentes<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>consolidado<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>sino <span class=\"_ _cf\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>informa <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>los mismos <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>Notas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>memoria <span class=\"_ _d4\"></span>consolidada, <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>sean <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onsiderados <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>omo remotos, conforme a los requerimientos de NIC 37. Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>provisiones<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>(que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>cuantifican <span class=\"_ _cf\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mej<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isponible <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>consecuencias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>suceso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>traen <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>reestimadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre contable) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>utilizan <span class=\"_ _d3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>frontar <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>obligaciones <span class=\"_ _d3\"></span>espec\u00edficas <span class=\"_ _d3\"></span>para <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _d3\"></span>fueron <span class=\"_ _d3\"></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=\"_ _d2\"> </span>compensaci\u00f3n <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rcero <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>momento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>liquidar <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>obligaci\u00f3n, <span class=\"_ _d2\"> </span>siempre <span class=\"_ _d3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>no existan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>udas <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>dicho <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>percibido, <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _cf\"></span>como <span class=\"_ _0\"></span>activo, <span class=\"_ _cf\"></span>excepto <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e que <span class=\"_ _d4\"></span>exista <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>\u00ednculo <span class=\"_ _d4\"></span>legal <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>haya <span class=\"_ _d4\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _d4\"></span>parte <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>riesgo, <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>virtud <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>cual <span class=\"_ _d4\"></span>la sociedad <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _0\"></span>obligada <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>responder; <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>esta <span class=\"_ _cf\"></span>situaci\u00f3n, <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>tendr\u00e1 <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>para estimar el importe por el que, en su caso, figurar\u00e1 la correspondiente provisi\u00f3n. Provisiones para terminaci\u00f3n de obras Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>obra<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>contablemente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>terminaci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>obra por el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>facturas <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>endientes <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>promoci\u00f3n <span class=\"_ _d6\"> </span>correspondiente <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>de postventa 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=\"_ _cf\"></span>2025 y <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de <span class=\"_ _cf\"></span>2024 no <span class=\"_ _0\"></span>existen p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>contingentes, activos <span class=\"_ _0\"></span>contingentes ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"lsc\">18</span> siguiente. 4.10 <span class=\"_ _ce\"> </span>Impue<span class=\"_ _0\"></span>sto sobre las ganancias El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>gasto <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _cf\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>ganancias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  transacci\u00f3n  cuyos resultados <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>registran <span class=\"_ _d0\"> </span>directamente <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d1\"> </span>neto <span class=\"_ _d0\"> </span>consolidado<span class=\"ffd\">\u201d</span>, <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>cuyo <span class=\"_ _d0\"> </span>supuesto <span class=\"_ _d1\"> </span>el \u201c<span class=\"ffa\">impuesto sobre beneficios</span>\u201d<span class=\"ffa\"> tambi\u00e9n se registra en el <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">. </span>El <span class=\"ffd\">\u201c</span>gasto o ingreso por impuesto sobre beneficios<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> comprende la parte relativa al gasto o ingreso por el \u201c<span class=\"ffa\">impuesto corriente</span>\u201d<span class=\"ffa\"> y la parte correspondiente al gasto o ingreso por </span>\u201c<span class=\"ffa\">impuesto diferido</span>\u201d<span class=\"ffa\">. </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>aquellos <span class=\"_ _cf\"></span>impuestos <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>prev\u00e9n <span class=\"_ _cf\"></span>recuperables <span class=\"_ _0\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ferencias entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as cuentas <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _d4\"></span>consolidadas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _cf\"></span>imponibles <span class=\"_ _d4\"></span>correspondientes <span class=\"_ _cf\"></span>utilizadas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la ganancia <span class=\"_ _d2\"> </span>fiscal, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontabilizan <span class=\"_ _d2\"></span>utilizando <span class=\"_ _d3\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>pasivo<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"></span>balance <span class=\"_ _d3\"></span>consolidado<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>e cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia temporal <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>cr\u00e9dito q<span class=\"_ _0\"></span>ue corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen al <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos. Se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _cf\"></span>temporales<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>erivadas de <span class=\"_ _cf\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>Sociedades <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empresas <span class=\"_ _cf\"></span>asociadas, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de p<span class=\"_ _0\"></span>articipaciones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>negocios<span class=\"_ _4\"></span> conjuntos, <span class=\"_ _d2\"> </span>salvo <span class=\"_ _d6\"> </span>cuando <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>puede <span class=\"_ _d2\"> </span>controlar <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>reversi\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _d2\"> </span>temporales <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible<span class=\"_ _4\"></span>.<span class=\"_ _260\"> </span>No obstante, lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _df\"> </span>Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>impuesto <span class=\"_ _d3\"></span>diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>solamente <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>reconocen <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsidere </span>probable  qu<span class=\"_ _4\"></span>e <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>consolidadas  vayan <span class=\"_ _d6\"> </span>a  tener <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>futuro <span class=\"_ _d5\"> </span>suficientes <span class=\"_ _d6\"> </span>ganancias fiscales contra las que poder hacerlos efectivos. 2.<span class=\"ls0\"> <span class=\"_ _df\"> </span>En  ning\u00fan  caso  se  registran  <span class=\"ffd\">\u201c</span>im<span class=\"_ _0\"></span>puestos  diferidos<span class=\"ffd\">\u201d</span>  con  origen  en  los  fondos  de  comercio </span>aflorados en una adquisici\u00f3n. Con <span class=\"_ _d3\"></span>ocasi\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d3\"></span>cierre <span class=\"_ _d3\"></span>contable, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>revisan <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>impu<span class=\"_ _4\"></span>estos <span class=\"_ _d3\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>registrados <span class=\"_ _d3\"></span>(tanto <span class=\"_ _d3\"></span>activos como <span class=\"_ _d5\"> </span>pasivos) <span class=\"_ _d6\"> </span>con  o<span class=\"_ _4\"></span>bjeto <span class=\"_ _d6\"> </span>de  c<span class=\"_ _4\"></span>omprobar <span class=\"_ _d5\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>mantienen <span class=\"_ _d6\"> </span>vigentes, <span class=\"_ _d5\"> </span>efectu\u00e1ndose <span class=\"_ _d6\"> </span>las <span class=\"_ _d5\"> </span>oportunas correcciones a los m<span class=\"_ _0\"></span>ismos de acuerdo con los <span class=\"_ _0\"></span>resultados de los <span class=\"_ _0\"></span>an\u00e1lisis realizados, y considerando en su caso los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>prob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _d1\"> </span>del  g<span class=\"_ _0\"></span>rupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _cf\"></span>. <span class=\"_ _d6\"> </span>y <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ive Virtual Tours, S.L.U. 4.11 <span class=\"_ _ce\"> </span>Ingresos y g<span class=\"_ _0\"></span>astos Los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>gastos se <span class=\"_ _0\"></span>imputan <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>funci\u00f3n d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cprincipio</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>devengo<span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decir, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roduce la <span class=\"_ _cf\"></span>corriente <span class=\"_ _cf\"></span>real <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>bienes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servicios <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>mismos <span class=\"_ _cf\"></span>representan, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>independencia <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>momento en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>produzca <span class=\"_ _cf\"></span>la c<span class=\"_ _0\"></span>orriente <span class=\"_ _0\"></span>monetaria <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>financiera <span class=\"_ _0\"></span>derivada <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>ellos. <span class=\"_ _0\"></span>Dichos <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>valoran por el <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de la contraprestaci\u00f3n recibida, deducidos descuentos e impuestos. Para determinar si se deben reconocer los ingresos, la Sociedad sigue un proceso de cinco pasos, <span class=\"_ _cf\"></span><span class=\"ls12\">en </span>base <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>premisas <span class=\"_ _d4\"></span>establecidas <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>15: <span class=\"_ _cf\"></span>Ingresos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>Actividades <span class=\"_ _cf\"></span>Ordinarias <span class=\"_ _cf\"></span>Procedentes <span class=\"_ _d4\"></span>d<span class=\"_ _4\"></span>e Contratos con Clientes\u201d:<span class=\"ffa\"> </span>1)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Identificaci\u00f3n del contrato. </span>2)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Identificaci\u00f3n de las diferentes obligaciones de desempe\u00f1o. </span>3)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Determinaci\u00f3n del precio de la transacci\u00f3n. </span>4)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Asignaci\u00f3n del precio de la transacci\u00f3n a cada una de las ob<span class=\"_ _4\"></span>ligaciones de desempe\u00f1o.<span class=\"_ _0\"></span> </span>5)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Reconocer <span class=\"_ _df\"> </span>los <span class=\"_ _df\"> </span>ingresos <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>el <span class=\"_ _df\"> </span>momento <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>que <span class=\"_ _df\"> </span>se <span class=\"_ _df\"> </span>satisfacen <span class=\"_ _df\"> </span>las <span class=\"_ _df\"> </span>obligaciones <span class=\"_ _df\"> </span>de </span>desempe\u00f1o. Dado qu<span class=\"_ _0\"></span>e las ca<span class=\"_ _0\"></span>racter\u00edsticas de los c<span class=\"_ _0\"></span>ontratos suscritos <span class=\"_ _0\"></span>con clientes <span class=\"_ _0\"></span>no difieren d<span class=\"_ _0\"></span>e forma significa<span class=\"_ _0\"></span>tiva, y conforme <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>lo <span class=\"_ _d3\"></span>previsto <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>citada <span class=\"_ _d2\"> </span>norma, <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d2\"> </span>aplica <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>tratamiento <span class=\"_ _d3\"></span>contable <span class=\"_ _d2\"> </span>colectivo <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>lo<span class=\"_ _4\"></span>s mismos. Por <span class=\"_ _d3\"></span>lo <span class=\"_ _d2\"></span>que <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>refiere <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>ventas <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d3\"></span>inmobiliarias, <span class=\"_ _d3\"></span>las <span class=\"_ _d6\"> </span>entidades <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>Gru<span class=\"_ _4\"></span>po <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _d3\"></span>el criterio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>reconocer <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>ventas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>mismas<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>entregado <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>inmuebles <span class=\"_ _d4\"></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 se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que ti<span class=\"_ _0\"></span>ene lugar <span class=\"_ _0\"></span>la ve<span class=\"_ _0\"></span>nta de  producto  terminado  r<span class=\"_ _4\"></span>esidencial  cuando <span class=\"_ _d6\"> </span>s<span class=\"_ _0\"></span>e  produce  la<span class=\"_ _4\"></span>  entrega  de <span class=\"_ _d5\"> </span>llaves,  que  c<span class=\"_ _4\"></span>oincide  con  el levantamiento <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>escritura <span class=\"_ _d9\"> </span>p\u00fablica<span class=\"_ _0\"></span>. <span class=\"_ _d9\"> </span>En <span class=\"_ _d9\"> </span>caso <span class=\"_ _d9\"> </span>contrario, <span class=\"_ _d9\"> </span>no <span class=\"_ _d9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d9\"> </span>considera <span class=\"_ _d9\"> </span>que <span class=\"_ _d9\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>venta <span class=\"_ _d9\"> </span>queda perfeccionada a los efectos de su registro contable.  En <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>ingresos <span class=\"_ _d3\"></span>ordinarios <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"></span>se <span class=\"_ _d2\"> </span>incluyen <span class=\"_ _d3\"></span>descuentos, <span class=\"_ _d2\"> </span>IVA <span class=\"_ _d2\"></span>y <span class=\"_ _d2\"></span>otros <span class=\"_ _d3\"></span>impuestos <span class=\"_ _d2\"> </span>relacionados <span class=\"_ _d2\"></span>con <span class=\"_ _d3\"></span>las ventas. Los gastos se imputan en funci\u00f3n del devengo, es decir, cuando se incurren. Los  <span class=\"ffd\">\u201c<span class=\"_ _4\"></span><span class=\"ffa\">ingresos <span class=\"_ _d6\"> </span>por  intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>se  devengan <span class=\"_ _d6\"> </span>siguiendo <span class=\"_ _d5\"> </span>un <span class=\"_ _d6\"> </span>criterio <span class=\"_ _d5\"> </span>temporal, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>funci\u00f3n <span class=\"_ _d5\"> </span>del <span class=\"_ _d6\"> </span>principal </span></span>pendiente de pago y <span class=\"_ _0\"></span>el tipo de in<span class=\"_ _0\"></span>ter\u00e9s efectivo aplicable, que es el tipo que <span class=\"_ _0\"></span>descuenta exactamente los futuros <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>efectivo <span class=\"_ _d6\"> </span>estimados  r<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span>cibir <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>lo <span class=\"_ _d5\"> </span>largo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>ida <span class=\"_ _d6\"> </span>prevista <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>financiero <span class=\"_ _d6\"> </span>del importe en libros neto de dicho activo<span class=\"_ _260\"> </span>. Los <span class=\"_ _d4\"></span>gastos <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>ga<span class=\"_ _0\"></span>nancias <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>tiene <span class=\"_ _d4\"></span>lugar <span class=\"_ _d4\"></span>una disminuci\u00f3n <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>beneficios <span class=\"_ _cf\"></span>econ\u00f3micos <span class=\"_ _cf\"></span>futuros <span class=\"_ _cf\"></span>relacionados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>reducci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>un incremento de<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>pasivo, <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>medir <span class=\"_ _0\"></span>de fo<span class=\"_ _0\"></span>rma fiable. <span class=\"_ _0\"></span>Esto im<span class=\"_ _0\"></span>plica que <span class=\"_ _0\"></span>el re<span class=\"_ _0\"></span>gistro de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto tiene lugar de forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activo. Adicionalmente, <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>gasto <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _d0\"> </span>inmediata <span class=\"_ _d0\"> </span>cuando <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>desembolso <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d0\"> </span>genera beneficios <span class=\"_ _d2\"> </span>econ\u00f3micos <span class=\"_ _d6\"> </span>futuros <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>uando <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>umple <span class=\"_ _d2\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>requisitos <span class=\"_ _d6\"> </span>necesarios <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>registro como activo. Asimismo, <span class=\"_ _cf\"></span>se reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>alguno, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo puede ser un pasivo por una garant\u00eda.<span class=\"_ _260\"> </span> Por <span class=\"_ _d6\"> </span>regl<span class=\"_ _0\"></span>a <span class=\"_ _d6\"> </span>general, <span class=\"_ _d5\"> </span>las <span class=\"_ _d6\"> </span>comisiones <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>agentes <span class=\"_ _d6\"> </span>externos <span class=\"_ _d6\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d6\"> </span>imputables <span class=\"_ _d5\"> </span>espec\u00edficamente <span class=\"_ _d6\"> </span>a   <span class=\"_ _d2\"> </span>las promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _cf\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _cf\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>inicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>las promociones <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span> <span class=\"_ _d3\"></span>momento <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>registro <span class=\"_ _d2\"> </span>contable <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>ventas, <span class=\"_ _d2\"></span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>ep\u00edgrafe<span class=\"_ _260\"> </span> \u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>imputaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>gastos <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>ingresos por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntregas, <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>ejercicio <span class=\"_ _cf\"></span>el<span class=\"_ _4\"></span> margen derivado de <span class=\"_ _0\"></span>los contratos de venta s<span class=\"_ _0\"></span>uscritos pendiente de contabilizar supere <span class=\"_ _0\"></span>el importe de los gastos. <span class=\"_ _d4\"></span>En <span class=\"_ _cf\"></span>caso <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>cuente <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>positivo, <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>gastos <span class=\"_ _cf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>imputan <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"_ _df\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _df\"> </span>comerciales<span class=\"_ _0\"></span>, <span class=\"_ _df\"> </span>excepto <span class=\"_ _d8\"> </span>las <span class=\"_ _df\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _d8\"> </span>de <span class=\"_ _df\"> </span>venta <span class=\"_ _d7\"> </span>mencionadas <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>se <span class=\"_ _df\"> </span>encuen<span class=\"_ _0\"></span>tren<span class=\"_ _4\"></span> condicionadas <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>p<span class=\"_ _0\"></span>erfeccionamiento <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la  misma <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>cargan <span class=\"_ _d6\"> </span>a <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>cuenta <span class=\"_ _d6\"> </span>de  p\u00e9rd<span class=\"_ _4\"></span>idas <span class=\"_ _d6\"> </span>y <span class=\"_ _d5\"> </span>ganancias consolidada del ejercicio en que se incurren. 4.12 <span class=\"_ _ce\"> </span>Costes p<span class=\"_ _0\"></span>or intereses Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>costes <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>directamente <span class=\"_ _d2\"> </span>imputables <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>adquisici\u00f3n, <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>producci\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e activos <span class=\"_ _d3\"></span>cualificados, <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>necesariamente <span class=\"_ _d3\"></span>precisan <span class=\"_ _d3\"></span>un <span class=\"_ _d2\"></span>per\u00edo<span class=\"_ _4\"></span>do <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>tiempo <span class=\"_ _d3\"></span>sustancial para <span class=\"_ _cf\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _cf\"></span>preparados <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos, <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1ade<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>activos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>el momento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>est\u00e9n <span class=\"_ _cf\"></span>sustancialmente <span class=\"_ _d4\"></span>preparados <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>uso <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>bien se <span class=\"_ _0\"></span>produzca u<span class=\"_ _0\"></span>na interrupci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sarrollo de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos. <span class=\"_ _0\"></span>Los ingresos <span class=\"_ _0\"></span>procedentes <span class=\"_ _0\"></span>de inversiones <span class=\"_ _cf\"></span>obtenidos <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>a\u00fan <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>invertido<span class=\"_ _4\"></span> en activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>medida <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>fondo<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>roceden <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>ge<span class=\"_ _0\"></span>n\u00e9ricos, <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>por intereses <span class=\"_ _cf\"></span>susceptible <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _cf\"></span>capitalizado <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>determina<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>t\u00e9rminos <span class=\"_ _cf\"></span>generales, <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>tasa <span class=\"_ _0\"></span>de capitalizaci\u00f3n  a  l<span class=\"_ _0\"></span>a  inversi\u00f3n  efectuada  e<span class=\"_ _0\"></span>n  dicho  activo.  Esta<span class=\"_ _0\"></span>  tasa  de <span class=\"_ _d1\"> </span>capitalizaci\u00f3n  es  la <span class=\"_ _d1\"> </span>media<span class=\"_ _4\"></span> ponderada <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>inte<span class=\"_ _0\"></span>reses <span class=\"_ _d4\"></span>aplicables <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>sociedades, <span class=\"_ _d4\"></span>que han <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>vigentes <span class=\"_ _d2\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>ejercicio, <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>diferentes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>espec\u00edficamente <span class=\"_ _d3\"></span>formalizados <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>ara financiar algunos ac<span class=\"_ _0\"></span>tivos. El importe de los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span>, capitalizados d<span class=\"_ _0\"></span>urante el ejercicio, no excede del total de <span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span> en que se ha incurrido durante ese mismo ejercicio. 4.13 <span class=\"_ _ce\"> </span>Resulta<span class=\"_ _0\"></span>do de explotaci\u00f3n El <span class=\"_ _d0\"> </span>resultado <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>explotaci\u00f3n <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>presenta <span class=\"_ _d0\"> </span>antes <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>participaci\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>resultados <span class=\"_ _d1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>empresas asociadas, de los ingresos procedentes de inversiones financieras y de lo<span class=\"_ _4\"></span>s gastos financieros.<span class=\"_ _0\"></span> 4.14 <span class=\"_ _ce\"> </span>Indem<span class=\"_ _0\"></span>nizaciones por despido De <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _cf\"></span>vigente, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _cf\"></span>obligado <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>pago <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>aquellos empleados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _cf\"></span>bajo <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>rminadas <span class=\"_ _cf\"></span>condiciones, <span class=\"_ _0\"></span>resc<span class=\"_ _0\"></span>inda <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _cf\"></span>relaciones <span class=\"_ _cf\"></span>laborales. <span class=\"_ _0\"></span>Por <span class=\"_ _cf\"></span>tanto, las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>despido <span class=\"_ _0\"></span>susceptibles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>cuantificaci\u00f3n <span class=\"_ _cf\"></span>razonable <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>gasto <span class=\"_ _0\"></span>en el ejercicio en el que se adopta la decisi\u00f3n del despido.  Ni <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"></span>las <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d3\"></span>anuales <span class=\"_ _d2\"></span>consolidadas <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d3\"></span>de <span class=\"_ _d6\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>ni <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2024</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>a registrado <span class=\"_ _d0\"> </span>provisi\u00f3n <span class=\"_ _d0\"> </span>alguna <span class=\"_ _d1\"> </span>por <span class=\"_ _d0\"> </span>este <span class=\"_ _d0\"> </span>concepto, <span class=\"_ _d0\"> </span>ya <span class=\"_ _d0\"> </span>que <span class=\"_ _d1\"> </span>no <span class=\"_ _d0\"> </span>est\u00e1n <span class=\"_ _d0\"> </span>previstas <span class=\"_ _d0\"> </span>situaciones <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>esta naturaleza. 4.15 <span class=\"_ _ce\"> </span>Remune<span class=\"_ _0\"></span>raci\u00f3n de Administradores y al Personal Directivo La <span class=\"_ _0\"></span>remuneraci\u00f3n <span class=\"_ _0\"></span>a<span class=\"ffd\">l <span class=\"_ _0\"></span>personal <span class=\"_ _0\"></span>directivo <span class=\"_ _cf\"></span>(\u201c</span>Alta <span class=\"_ _0\"></span>Direcci\u00f3n<span class=\"ffd ls13\">\u201d)</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _cf\"></span>D<span class=\"_ _4\"></span>ominante <span class=\"_ _0\"></span>(v<span class=\"_ _0\"></span>\u00e9ase Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">21<span class=\"_ _0\"></span></span>) <span class=\"_ _0\"></span>se imputa <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span><span class=\"ls14\">su</span> <span class=\"_ _cf\"></span>devengo, <span class=\"_ _0\"></span>registr\u00e1ndose <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>correspondiente <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _cf\"></span>en caso de que el importe no hubiera sido objeto de liquidaci\u00f3n.<span class=\"_ _260\"> </span> En  el  caso  de  transacciones  que  se  liquiden  c<span class=\"_ _4\"></span>on <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>instrumentos  de  patr<span class=\"_ _4\"></span>imonio  (L<span class=\"_ _0\"></span>TIP)<span class=\"ffd\">\u201d</span>,  tanto  los servicios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>restados <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>incremento <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _cf\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidado<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>valo<span class=\"_ _0\"></span>ran <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>instrumentos de p<span class=\"_ _0\"></span>atrimonio cedidos, referido <span class=\"_ _0\"></span>a la<span class=\"_ _0\"></span> fecha del <span class=\"_ _0\"></span>acuerdo de <span class=\"_ _0\"></span>concesi\u00f3n. Si por <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>liquidan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>efectivo, <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>servicios <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _cf\"></span>pasivo <span class=\"_ _0\"></span>se reconocen <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>este <span class=\"_ _cf\"></span>\u00faltimo, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>cumplen <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>requisitos para su reconocimiento<span class=\"_ _260\"> </span>. 4.16 <span class=\"_ _ce\"> </span>Eleme<span class=\"_ _0\"></span>ntos patrimoniales de naturaleza medioambiental Se <span class=\"_ _cf\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _cf\"></span>cuya <span class=\"_ _cf\"></span>finalidad <span class=\"_ _0\"></span>principal <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>minimi<span class=\"_ _0\"></span>zaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>impacto <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la protecci\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>mejora <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>medio <span class=\"_ _d4\"></span>amb<span class=\"_ _0\"></span>iente, <span class=\"_ _d4\"></span>incluyendo <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>reducci\u00f3n <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>eliminaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>contaminaci\u00f3n futura.<span class=\"_ _260\"> </span> Dada <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>actividad <span class=\"_ _d1\"> </span>a <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>que<span class=\"_ _4\"></span> <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>dedica <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Grupo <span class=\"_ _d1\"> </span>no <span class=\"_ _d1\"> </span>tiene  re<span class=\"_ _0\"></span>sponsabilidades, <span class=\"_ _d1\"> </span>gastos,  a<span class=\"_ _0\"></span>ctivos, <span class=\"_ _d1\"> </span>ni provisiones <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>contingencias <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _cf\"></span>medioambiental <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>pudieran <span class=\"_ _cf\"></span>ser <span class=\"_ _cf\"></span>significativos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>relaci\u00f3n con <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d4\"></span>neto<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>situaci\u00f3n <span class=\"_ _d4\"></span>financiera <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>resultados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>misma. <span class=\"_ _cf\"></span>Po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>este <span class=\"_ _d4\"></span>motivo, <span class=\"_ _cf\"></span>no <span class=\"_ _d4\"></span>se incluyen desgloses en las presentes cuentas anuales consolidadas. 4.17 <span class=\"_ _ce\"> </span>Transa<span class=\"_ _0\"></span>cciones con vinculadas El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>realiza <span class=\"_ _d4\"></span>todas <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>operaciones <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>inculadas <span class=\"_ _d4\"></span>(financieras, <span class=\"_ _d4\"></span>comerciales <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cualquier <span class=\"_ _d4\"></span>otra \u00edndole) <span class=\"_ _d3\"></span>fijando <span class=\"_ _d3\"></span>precios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>transfe<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>enmarcan <span class=\"_ _d3\"></span>dentro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"></span>prescripciones <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>OCDE para  regular <span class=\"_ _d5\"> </span>transacciones <span class=\"_ _d6\"> </span>con  empresas  d<span class=\"_ _4\"></span>el  Grupo<span class=\"_ _0\"></span>, <span class=\"_ _d5\"> </span>asociadas  y <span class=\"_ _d5\"> </span>otras  par<span class=\"_ _4\"></span>tes  relaci<span class=\"_ _4\"></span>onadas<span class=\"_ _0\"></span>.  Las<span class=\"_ _4\"></span> obligaciones <span class=\"_ _df\"> </span>en <span class=\"_ _d9\"> </span>materia <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>documentaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>es<span class=\"_ _0\"></span>tos <span class=\"_ _d9\"> </span>precios <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>transferencia <span class=\"_ _df\"> </span>se <span class=\"_ _d9\"> </span>encuentran cumplimentadas, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo que<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante c<span class=\"_ _0\"></span>onsideran que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen riesgos <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _cf\"></span>respecto <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>aspecto <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pueda<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>derivarse <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>consideraci\u00f3n en el futuro. En <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>pusiesen <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>manifiesto <span class=\"_ _d4\"></span>diferencias <span class=\"_ _d3\"></span>significativas <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>pre<span class=\"_ _0\"></span>cio <span class=\"_ _d4\"></span>establecido <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el \u201c<span class=\"ffa\">valor  ra<span class=\"_ _4\"></span>zonable<span class=\"ffd\">\u201d</span>  de <span class=\"_ _d6\"> </span>una  transacci\u00f3n <span class=\"_ _d6\"> </span>realizada  entre <span class=\"_ _d5\"> </span>partes  vinculadas,<span class=\"_ _4\"></span>  esta <span class=\"_ _d6\"> </span>diferencia  tendr\u00eda <span class=\"_ _d6\"> </span>la </span>consideraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>distribuci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>aportaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>fo<span class=\"_ _0\"></span>ndos <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de <span class=\"ffd\">\u201c</span>reservas<span class=\"ffd\">\u201d</span>. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a <span class=\"ffd\">\u201c</span>valores de mercado<span class=\"ffd\">\u201d</span>. 4.18 <span class=\"_ _ce\"> </span>Partidas<span class=\"_ _0\"></span> corrientes y no corrientes  <span class=\"_ _e4\"> </span><span class=\"ffd\">Se <span class=\"_ _cf\"></span>consideran <span class=\"_ _cf\"></span>\u201cactivos <span class=\"_ _cf\"></span>corrientes\u201d <span class=\"_ _cf\"></span>aquellos <span class=\"_ _cf\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _d4\"></span>\u201c</span>ciclo <span class=\"_ _cf\"></span>normal <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>explotaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ffd\">(\u201cbusiness <span class=\"_ _cf\"></span>as </span>usua<span class=\"ffd\">l\u201d)</span>  que  con  car\u00e1cter <span class=\"_ _d5\"> </span>general  se  cons<span class=\"_ _4\"></span>idera  de  un  a<span class=\"_ _4\"></span>\u00f1o,  tambi\u00e9n  aquellos <span class=\"_ _d5\"> </span>otros  activos  cuyo<span class=\"_ _4\"></span> vencimiento, <span class=\"_ _cf\"></span>enajenaci\u00f3n <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>realizaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>espera <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>produzca <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>corto <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>desde <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha de <span class=\"_ _d3\"> </span>cierre <span class=\"_ _d3\"> </span>del <span class=\"_ _d3\"> </span>ejercicio, <span class=\"_ _d3\"> </span>los <span class=\"_ _d2\"> </span>\u201ca<span class=\"_ _4\"></span>ctivos <span class=\"_ _d3\"> </span>financieros <span class=\"_ _d3\"> </span>mantenidos <span class=\"_ _d3\"> </span>para <span class=\"_ _d3\"> </span>negociar\u201d, <span class=\"_ _d3\"> </span>con <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"> </span>excepci\u00f3n <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>los \u201cderivados <span class=\"_ _d2\"> </span>financiero<span class=\"_ _4\"></span>s\u201d <span class=\"_ _d3\"> </span>cu<span class=\"_ _0\"></span>yo <span class=\"_ _d3\"> </span>plazo <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>iquidaci\u00f3n <span class=\"_ _d3\"> </span>sea <span class=\"_ _d2\"> </span>superior <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _d3\"> </span>a\u00f1o <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"> </span>el <span class=\"_ _d6\"> </span>\u201c<span class=\"ffa\">efectivo <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>otros <span class=\"_ _d3\"></span>activos </span>l\u00edquidos equivalentes<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span> Los activos que no cumplen estos requisitos se califican como no corrientes.  <span class=\"_ _e4\"> </span><span class=\"ffd\">Del <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>modo, <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u201cpasivos <span class=\"_ _0\"></span>corrientes\u201d <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>\u201c</span>ciclo <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos financieros <span class=\"_ _d4\"></span>mantenidos <span class=\"_ _d4\"></span>para <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>egociar, <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>excepci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>derivados <span class=\"_ _d4\"></span>financieros <span class=\"_ _d4\"></span>cuyo <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>de liquidaci\u00f3n <span class=\"_ _0\"></span>sea <span class=\"_ _cf\"></span>superior al <span class=\"_ _cf\"></span>a\u00f1o; <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>general, <span class=\"_ _cf\"></span>todas l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>encimiento <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>extinci\u00f3n <span class=\"_ _0\"></span>se producir\u00e1 en el corto plazo. En caso contrario, se clasifican <span class=\"_ _4\"></span>como no corrientes.<span class=\"_ _0\"></span> No obstante, en el segmento de la actividad inmobiliaria, en el cual el c<span class=\"_ _0\"></span>iclo <span class=\"_ _0\"></span>corriente de explotaci\u00f3n es usualmente <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>24<span class=\"_ _0\"></span>-36 <span class=\"_ _d4\"></span>me<span class=\"_ _0\"></span>ses, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>\"Existencias <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmobiliarias\" <span class=\"_ _d4\"></span>pertenecientes <span class=\"_ _d3\"></span>a esta <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>actividad <span class=\"_ _d4\"></span><span class=\"ffd\">\u2014</span>que <span class=\"_ _cf\"></span>conservan <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>clasificaci\u00f3n <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>\"Ac<span class=\"_ _0\"></span>tivo <span class=\"_ _cf\"></span>corriente\"<span class=\"_ _0\"></span><span class=\"ffd\">\u2014</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>incluyen importes cuya <span class=\"_ _0\"></span>finalizaci\u00f3n, construcci\u00f3n y <span class=\"_ _0\"></span>entrega se pre<span class=\"_ _0\"></span>v\u00e9 en un p<span class=\"_ _0\"></span>lazo superior <span class=\"_ _0\"></span>a doce meses <span class=\"_ _0\"></span>desde la <span class=\"_ _d3\"></span>fecha <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>balance <span class=\"_ _d3\"></span>consolidado. <span class=\"_ _d3\"></span>Del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>mismo <span class=\"_ _d3\"></span>modo, <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>clasifican <span class=\"_ _d3\"></span>como <span class=\"_ _d3\"></span>\"Pasivo <span class=\"_ _d3\"></span>corriente\" <span class=\"_ _d4\"></span>aquellos pasivos financieros y/o comerciales, tanto con terceros como con partes v<span class=\"_ _0\"></span>inculadas, que est\u00e1n directa o indi<span class=\"_ _0\"></span>rectamente asociadas a d<span class=\"_ _0\"></span>ichas \u201cexistencias <span class=\"_ _0\"></span>inmobiliarias\u201d, aun <span class=\"_ _0\"></span>cuando su <span class=\"_ _0\"></span>vencimiento sup<span class=\"_ _0\"></span>ere el a\u00f1o. <span class=\"_ _d6\"> </span>De  este <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>odo, <span class=\"_ _d6\"> </span>se  man<span class=\"_ _4\"></span>tiene <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>equilibrio <span class=\"_ _d5\"> </span>entre <span class=\"_ _d6\"> </span>activos <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>pasivos  v<span class=\"_ _4\"></span>inculados <span class=\"_ _d5\"> </span>al <span class=\"_ _d6\"> </span>mismo  c<span class=\"_ _4\"></span>iclo<span class=\"_ _0\"></span> corriente <span class=\"_ _d1\"> </span><span class=\"ffd\">de <span class=\"_ _d1\"> </span>explotaci\u00f3n, <span class=\"_ _d1\"> </span>aportando <span class=\"_ _d1\"> </span>una <span class=\"_ _d1\"> </span>representaci\u00f3n <span class=\"_ _d1\"> </span>fiel <span class=\"_ _d1\"> </span>del <span class=\"_ _d0\"> </span>\u201cfondo <span class=\"_ _d1\"> </span>de  m<span class=\"_ _0\"></span>aniobra\u201d <span class=\"_ _d1\"> </span>o <span class=\"_ _d1\"> </span>\u201ccapital </span>circulante\u201d <span class=\"_ _d6\"> </span>asociado <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>operativa <span class=\"_ _d6\"> </span>real <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>negocio <span class=\"_ _d6\"> </span>inmobiliario <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d2\"> </span>con <span class=\"_ _d5\"> </span>su <span class=\"_ _d2\"> </span>\u201cbusin<span class=\"_ _0\"></span>ess <span class=\"_ _d2\"> </span>as usual\u201d<span class=\"ffa\">.<span class=\"_ _260\"> </span></span>4.19 <span class=\"_ _ce\"> </span>Combina<span class=\"_ _0\"></span>ci\u00f3n de negocios Las <span class=\"_ _cf\"></span>combinaciones <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>negocios <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntabilizan <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>adquisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>lo <span class=\"_ _cf\"></span>cual <span class=\"_ _cf\"></span>se determina <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>calcula <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>combinaci\u00f3n, <span class=\"_ _d4\"></span>registr\u00e1ndose <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>activos<span class=\"_ _260\"> </span>identificables adquiridos y los pasivos asumidos a su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> referido a dicha fecha.  El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>fondo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>comercio<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>diferencia <span class=\"_ _cf\"></span>negativa <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>combinaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negocios<span class=\"ffd\">\u201d <span class=\"_ _cf\"></span>(\u201cdiferencia <span class=\"_ _cf\"></span>negativa </span>de <span class=\"_ _0\"></span>consolidaci\u00f3n\u201d)<span class=\"ffa\"> <span class=\"_ _cf\"></span>se determina <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>diferencia entre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span></span>\u201c<span class=\"ffa\">valores razonables</span>\u201d<span class=\"ffa\"> <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>adquiridos </span>y  pasivos  a<span class=\"_ _4\"></span>sumidos  registrados  y<span class=\"_ _4\"></span>  el  <span class=\"ffd\">\u201c</span>coste  de <span class=\"_ _d5\"> </span>la  combi<span class=\"_ _4\"></span>naci\u00f3n<span class=\"ffd\">\u201d</span>,  todo  ello  ref<span class=\"_ _4\"></span>erido  a <span class=\"_ _d5\"> </span>la  fecha <span class=\"_ _d5\"> </span>de adquisici\u00f3n. El <span class=\"ffd\">\u201c</span>coste de la combinaci\u00f3n<span class=\"ffd\">\u201d</span> se determina por la agregaci\u00f3n de: - <span class=\"_ _da\"> </span>Los <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>valores <span class=\"_ _d1\"> </span>razonables<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>fecha <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>adquisici\u00f3n <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>los  a<span class=\"_ _0\"></span>ctivos <span class=\"_ _d1\"> </span>cedidos, <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>pasivo<span class=\"_ _4\"></span>s incurridos o asumidos y los instrumentos de patrimonio emitidos. - <span class=\"_ _da\"> </span>El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de cualquier <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>contingente <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>depende <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>eventos futuros o del cumplimiento de condiciones predeterminadas. No <span class=\"_ _d0\"> </span>forman <span class=\"_ _d0\"> </span>parte <span class=\"_ _d0\"> </span>del <span class=\"_ _d0\"> </span>coste <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>combinaci\u00f3n <span class=\"_ _d0\"> </span>los <span class=\"_ _d0\"> </span>gastos <span class=\"_ _d0\"> </span>relacionados <span class=\"_ _d1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>emisi\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>los instrumentos  de  patrimonio  o  de  los  pasivos  financiero<span class=\"_ _4\"></span>s  entregados  a  cambio  de  lo<span class=\"_ _4\"></span>s  elementos adquiridos. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>supuesto e<span class=\"_ _0\"></span>xcepcional <span class=\"_ _0\"></span>de q<span class=\"_ _0\"></span>ue su<span class=\"_ _0\"></span>rja una<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencia negativa <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>combinaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>\u00e9sta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>imputa <span class=\"_ _0\"></span>a la cuenta de p\u00e9rdidas y ganancias consolidada como un ingreso del per\u00edodo. Si <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>fecha <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"></span>se <span class=\"_ _d3\"></span>pro<span class=\"_ _0\"></span>duce <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>pueden <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oncluirse <span class=\"_ _d2\"> </span>los<span class=\"_ _4\"></span> procesos de valoraci\u00f3n <span class=\"_ _0\"></span>necesarios para aplicar el <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo de a<span class=\"_ _0\"></span>dquisici\u00f3n<span class=\"ffd\">\u201d</span> descrito anteriormente, esta contabilizaci\u00f3n se <span class=\"_ _0\"></span>considera provisional, <span class=\"_ _0\"></span>pudi\u00e9ndose ajustar dic<span class=\"_ _0\"></span>hos valores <span class=\"_ _0\"></span>provisionales en el<span class=\"_ _0\"></span> per\u00edodo necesario <span class=\"_ _d2\"> </span>para <span class=\"_ _d6\"> </span>obtener <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>informaci\u00f3n <span class=\"_ _d6\"> </span>requerida <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>ning\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>caso <span class=\"_ _d2\"> </span>ser\u00e1 <span class=\"_ _d6\"> </span>superior <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>un <span class=\"_ _d6\"> </span>a\u00f1o. <span class=\"_ _d2\"> </span>Los efectos <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>ajustes <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ste <span class=\"_ _d6\"> </span>per\u00edodo <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>contabilizan <span class=\"_ _d6\"> </span>retroactivamente <span class=\"_ _d6\"> </span>modi<span class=\"_ _0\"></span>ficando <span class=\"_ _d6\"> </span>la informaci\u00f3n comparativa si fuera necesario. Los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _cf\"></span>posteriores <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>con<span class=\"_ _0\"></span>traprestaci\u00f3n <span class=\"_ _cf\"></span>contingente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>ajustan <span class=\"_ _cf\"></span>contra resultados <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d0\"> </span>per\u00edodo <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>orriente, <span class=\"_ _db\"> </span>salvo <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>dicha <span class=\"_ _d0\"> </span>contraprestaci\u00f3n <span class=\"_ _d0\"> </span>haya <span class=\"_ _db\"> </span>sido <span class=\"_ _d0\"> </span>clasificada <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>omo patrimonio en cuyo caso los cambios posteriores en su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> no se reconocen. 4.20 <span class=\"_ _ce\"> </span>Pagos<span class=\"_ _0\"></span> basados en acciones  <span class=\"_ _e4\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios recibidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _cf\"></span>gasto, <span class=\"_ _cf\"></span>atendiendo <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>naturaleza, <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>momento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _cf\"></span>y, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>otro, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>correspondiente incremento <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>patrimonio  neto<span class=\"_ _0\"></span>  c<span class=\"_ _0\"></span>onsolidado,  s<span class=\"_ _0\"></span>i  l<span class=\"_ _0\"></span>a  transacci\u00f3n <span class=\"_ _d1\"> </span>se  liq<span class=\"_ _0\"></span>uida  con <span class=\"_ _d1\"> </span>instrumentos  d<span class=\"_ _0\"></span>e patrimonio, o <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>rrespondiente pasivo si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n se <span class=\"_ _0\"></span>liquida con <span class=\"_ _0\"></span>un im<span class=\"_ _0\"></span>porte que es<span class=\"_ _0\"></span>t\u00e9 basado en el valor de los instrumentos de patrimonio.  <span class=\"_ _e4\"> </span>En <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>caso <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>transacci<span class=\"_ _0\"></span>ones <span class=\"_ _d6\"> </span>que  se <span class=\"_ _d6\"> </span>liquiden  con <span class=\"_ _d6\"> </span>instrumentos <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _d5\"> </span>tanto <span class=\"_ _d6\"> </span>los  servicios prestados <span class=\"_ _d1\"> </span>como <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>incremento <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>patrimonio <span class=\"_ _d1\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>valoran <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>valor <span class=\"_ _d1\"> </span>razonable <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>los instrumentos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>patrimonio <span class=\"_ _cf\"></span>cedidos, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>concesi\u00f3n. <span class=\"_ _cf\"></span>Si <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>contrario se <span class=\"_ _d4\"></span>liquidan <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>efectivo, <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>bienes <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>servicios <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d4\"></span>pasivo <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>al valor  ra<span class=\"_ _4\"></span>zonable  de <span class=\"_ _d5\"> </span>este <span class=\"_ _d5\"> </span>\u00faltimo,  r<span class=\"_ _4\"></span>eferido  a <span class=\"_ _d6\"> </span>la  fecha <span class=\"_ _d6\"> </span>en  la <span class=\"_ _d5\"> </span>que <span class=\"_ _d5\"> </span>se <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>umplen  l<span class=\"_ _4\"></span>os  requ<span class=\"_ _4\"></span>isitos  para <span class=\"_ _d6\"> </span>su reconocimiento. 4.21 <span class=\"_ _ce\"> </span>Arrendamie<span class=\"_ _0\"></span>ntos  <span class=\"_ _e4\"> </span>Se <span class=\"_ _d2\"> </span>reconoce <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>balance <span class=\"_ _d2\"> </span>consolidado <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>pasivos <span class=\"_ _d2\"> </span>derivados <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>todos <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>contratos <span class=\"_ _d2\"> </span>de arrendamiento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>act\u00faa <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>arrendatario <span class=\"_ _d4\"></span>(salvo <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _cf\"></span>a corto <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>tienen <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>objeto <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>bajo <span class=\"_ _d2\"> </span>valor) <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>base <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>contratos, <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un contrato, <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>otorgan <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo <span class=\"_ _d4\"></span>(el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>subyacente<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _cf\"></span>durante <span class=\"_ _d4\"></span>un <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _cf\"></span>de tiempo a cambio de una contraprestaci\u00f3n de acuerdo con la NIIF 16 <span class=\"_ _0\"></span><span class=\"ff11\">Arrendamientos</span>. Los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>Activos <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _d4\"></span>derechos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>so<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201cDerechos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso\u201d)<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>amo<span class=\"_ _0\"></span>rtizan <span class=\"_ _cf\"></span>linealmente <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>menor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la vida \u00fatil estimada y el plazo del arrendamiento. Los <span class=\"_ _df\"> </span>contratos <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span>arrendamiento <span class=\"_ _d9\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d9\"> </span>Grupo <span class=\"_ _df\"> </span>no <span class=\"_ _d9\"> </span>incl<span class=\"_ _0\"></span>uyen <span class=\"_ _d9\"> </span>obligaciones <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>desm<span class=\"_ _0\"></span>antelamiento <span class=\"_ _d9\"> </span>u obligaciones de restauraci\u00f3n. Los <span class=\"ffd\">\u201c</span>Activos por derechos de uso<span class=\"ffd\">\u201d</span> se presentan en un ep\u00edgrafe separado en el balance consolidado<span class=\"_ _0\"></span>.<span class=\"_ _260\"> </span>4.22 <span class=\"_ _ce\"> </span>Informa<span class=\"_ _0\"></span>ci\u00f3n por segmentos No <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>definido <span class=\"_ _cf\"></span>segmentos, <span class=\"_ _d4\"></span>ni <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>actividad <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>zona <span class=\"_ _d4\"></span>geogr\u00e1fica<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>ya <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pr\u00e1cticamente <span class=\"_ _d4\"></span>todo <span class=\"_ _d4\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.<span class=\"_ _260\"> </span>4.23 <span class=\"_ _ce\"> </span>Inversi<span class=\"_ _0\"></span>ones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el \u201c<span class=\"ffa\">m\u00e9todo de la p<span class=\"_ _0\"></span>articipaci\u00f3n</span>\u201d<span class=\"ffa\"> </span>(\u201cprocedimiento de <span class=\"_ _0\"></span>puesta en equivalencia\u201d)<span class=\"_ _0\"></span><span class=\"ffa\">, registr\u00e1ndolas inicialmente al </span>coste, e incrementando o disminuyendo su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>en libros<span class=\"ffd\">\u201d</span> para reconocer la parte que corresponda al Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>obtenido <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>participada <span class=\"_ _cf\"></span>despu\u00e9s <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _cf\"></span>El Grupo <span class=\"_ _d2\"></span>reconoce, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>resultado <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>ejercicio, <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>corresponda <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>resul<span class=\"_ _4\"></span>tados <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la participada. <span class=\"_ _0\"></span>Las <span class=\"_ _cf\"></span>distribuciones rec<span class=\"_ _0\"></span>ibidas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>reducir\u00e1n <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. Tambi\u00e9n <span class=\"_ _d2\"> </span>pod<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _d2\"> </span>ser <span class=\"_ _d2\"> </span>necesaria <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>realizaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>ajustes <span class=\"_ _d2\"> </span>para <span class=\"_ _d6\"> </span>recoger <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>al<span class=\"_ _0\"></span>teraciones <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>sufra <span class=\"_ _d6\"> </span>la participaci\u00f3n <span class=\"_ _0\"></span>proporcional <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecue<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>otro <span class=\"_ _0\"></span>resultado global<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>esta <span class=\"_ _d1\"> </span>\u00faltima. <span class=\"_ _d1\"> </span>Entre <span class=\"_ _d0\"> </span>estos <span class=\"_ _d1\"> </span>cambios <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>incluyen <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>derivados <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>revalorizaci\u00f3n <span class=\"_ _d1\"> </span>del \u201c<span class=\"ffa\">inmovilizado  material</span>\u201d<span class=\"ffa\">  y  de  las  </span>\u201c<span class=\"ffa\">diferencias  de <span class=\"_ _d6\"> </span>co<span class=\"_ _0\"></span>nversi\u00f3n</span>\u201d<span class=\"ffa\">,  en  caso  de  aplicar.  La  porci\u00f3n  qu<span class=\"_ _4\"></span>e </span>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-583": {
   "value": "4.<span class=\"ls0\"> <span class=\"_ _e3\"> </span>Normas de registro y valoraci\u00f3n <span class=\"ff14\">(\u201cprincipales pol\u00edticas contables\u201d)<span class=\"_ _260\"> </span></span></span>En <span class=\"_ _df\"> </span>la <span class=\"_ _df\"> </span>e<span class=\"_ _0\"></span>laboraci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>las <span class=\"_ _df\"> </span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _df\"> </span>anuales <span class=\"_ _df\"> </span>consolidadas <span class=\"_ _d8\"> </span>de <span class=\"_ _df\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _d8\"> </span>S.A. <span class=\"_ _d9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d8\"> </span>S<span class=\"_ _0\"></span>ociedades<span class=\"_ _260\"> </span>Dependientes <span class=\"_ _cf\"></span>correspondientes <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>aplicado <span class=\"_ _cf\"></span>los<span class=\"_ _260\"> </span>siguientes principios, pol\u00edticas contables y criterios de valoraci\u00f3n:<span class=\"_ _260\"> </span>4.1 <span class=\"_ _b6\"> </span>Inmovilizado intangible<span class=\"_ _e4\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in apariencia <span class=\"_ _0\"></span>f\u00edsica, que surgen <span class=\"_ _0\"></span>como consecuencia<span class=\"_ _260\"> </span>de <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>ne<span class=\"_ _0\"></span>gocio <span class=\"_ _d4\"></span>jur\u00eddico <span class=\"_ _d3\"></span>o <span class=\"_ _d3\"></span>han <span class=\"_ _d4\"></span>sido <span class=\"_ _d3\"></span>desarrollados <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>las <span class=\"_ _d3\"></span>entidades <span class=\"_ _d3\"></span>consolidadas. <span class=\"_ _d3\"></span>S\u00f3lo <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>reconocen<span class=\"_ _260\"> </span>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=\"_ _0\"></span>razonablemente <span class=\"_ _0\"></span>objetiva <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de los <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span>las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3mic<span class=\"_ _4\"></span>os.<span class=\"_ _e4\"> </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _0\"></span>intangibles<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> recon<span class=\"_ _0\"></span>ocen <span class=\"_ _0\"></span>inicialmente p<span class=\"_ _0\"></span>or su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>adq<span class=\"_ _0\"></span>uisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>posteriormente, <span class=\"_ _0\"></span>se<span class=\"_ _260\"> </span>valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que<span class=\"_ _260\"> </span>hayan experimentado, seg\u00fan proceda.<span class=\"_ _260\"> </span>a)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Aplicaciones inform\u00e1ticas</span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>El <span class=\"_ _0\"></span>Grupo registra <span class=\"_ _0\"></span>en esta <span class=\"_ _0\"></span>cuenta l<span class=\"_ _0\"></span>os <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<span class=\"_ _260\"> </span>de <span class=\"_ _d4\"></span>ordenador <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201csoftware\u201d)</span>, <span class=\"_ _d4\"></span>incluidos <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>p\u00e1ginas <span class=\"_ _d4\"></span>web. <span class=\"_ _d4\"></span>Los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span>mantenimiento  y  li<span class=\"_ _4\"></span>cenciamientos,  normalmente  a<span class=\"_ _4\"></span>nuales,  de  las  <span class=\"ffd\">\u201c</span>aplicaciones  i<span class=\"_ _4\"></span>nform\u00e1ticas<span class=\"ffd\">\u201d</span>  se<span class=\"_ _260\"> </span>registran <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>incurren <span class=\"_ _d4\"></span>y/o<span class=\"_ _260\"> </span>tienen <span class=\"_ _d3\"></span>validez. <span class=\"_ _d2\"></span>La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>aplicaciones <span class=\"_ _d3\"></span>inform\u00e1ticas <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>m\u00e9todo<span class=\"_ _260\"> </span>lineal durante un periodo de 3 a\u00f1os.<span class=\"_ _260\"> </span>b)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Marcas</span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>Se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>esta <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>desembolsos <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marcas, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>no<span class=\"_ _260\"> </span>han sido generadas internamente. Se estima, con car\u00e1cter general, que su vida \u00fatil es indefinida.<span class=\"_ _260\"> </span>4.2 <span class=\"_ _b6\"> </span>Inmovilizado material y Derechos de Uso<span class=\"_ _260\"> </span><span class=\"ff11\">Inmovilizado material<span class=\"_ _260\"> </span></span>Los  bienes <span class=\"_ _d6\"> </span>comprendidos  en <span class=\"_ _d6\"> </span>el<span class=\"_ _0\"></span>  <span class=\"ffd\">\u201c</span>inmovilizado <span class=\"_ _d5\"> </span>material<span class=\"ffd\">\u201d</span>  se <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _d5\"> </span>inicialmente <span class=\"_ _d5\"> </span>por <span class=\"_ _d5\"> </span>su  <span class=\"ffd\">\u201c</span>precio  d<span class=\"_ _4\"></span>e<span class=\"_ _260\"> </span>adquisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span><span class=\"lsc\">o <span class=\"_ _cf\"></span></span><span class=\"ffd\">\u201c</span>coste de <span class=\"_ _cf\"></span>producci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>minora <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>amortizaci\u00f3n<span class=\"_ _260\"> </span>acumulada y las p\u00e9rdidas por deterioro, si las hubiera.<span class=\"_ _260\"> </span>En <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizados <span class=\"_ _0\"></span><span class=\"ffd\">materiales\u201d</span> <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>necesiten un <span class=\"_ _cf\"></span>periodo de <span class=\"_ _cf\"></span>tiempo superior <span class=\"_ _cf\"></span>a un <span class=\"_ _cf\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _cf\"></span>en<span class=\"_ _260\"> </span>condiciones  de<span class=\"_ _0\"></span>  uso, <span class=\"_ _d1\"> </span>se  incluir\u00e1n <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>precio  de  a<span class=\"_ _0\"></span>dquisici\u00f3n  o <span class=\"_ _d1\"> </span>coste  de <span class=\"_ _d1\"> </span>producci\u00f3n  los <span class=\"_ _d1\"> </span>gastos<span class=\"_ _260\"> </span>financieros <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>hayan <span class=\"_ _d2\"> </span>deven<span class=\"_ _0\"></span>gado <span class=\"_ _d2\"> </span>antes <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>puesta <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>condiciones <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>funcionamiento <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>que<span class=\"_ _260\"> </span>hayan <span class=\"_ _d3\"></span>sido <span class=\"_ _d2\"></span>girados <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>proveedor <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>correspondan <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>pr\u00e9stamos <span class=\"_ _d3\"></span>u <span class=\"_ _d3\"></span>otro <span class=\"_ _d2\"></span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>financiaci\u00f3n <span class=\"_ _d2\"> </span>ajena<span class=\"_ _260\"> </span>espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n o construcci\u00f3n del mismo.<span class=\"_ _260\"> </span>Los <span class=\"_ _d9\"> </span>gastos <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>conservaci\u00f3n <span class=\"_ _d9\"> </span>y <span class=\"_ _d9\"> </span>mantenimiento <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>los <span class=\"_ _db\"> </span>dife<span class=\"_ _0\"></span>rentes <span class=\"_ _db\"> </span>el<span class=\"_ _0\"></span>ementos <span class=\"_ _d9\"> </span>que <span class=\"_ _db\"> </span>componen <span class=\"_ _d9\"> </span>el<span class=\"_ _260\"> </span>inmovilizado m<span class=\"_ _0\"></span>aterial s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>imputan a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>ncurren.<span class=\"_ _260\"> </span>Por <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>con<span class=\"_ _0\"></span>trario, <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>importes <span class=\"_ _d6\"> </span>invertidos <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>mejoras <span class=\"_ _d6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>contribuyen <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>aumentar <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>productividad,<span class=\"_ _260\"> </span>capacidad <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>eficiencia, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>largar <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>chos <span class=\"_ _0\"></span>bienes, <span class=\"_ _cf\"></span>se re<span class=\"_ _0\"></span>gistran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _260\"> </span>mismos.<span class=\"_ _260\"> </span>Los intereses y <span class=\"_ _0\"></span>otras cargas financieras incurridos durante el periodo de <span class=\"_ _0\"></span>construcci\u00f3n del <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizado<span class=\"_ _260\"> </span>material<span class=\"ffd\">\u201d</span> se consideran, con car\u00e1cter general, como mayor coste del <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inmovilizado en curso<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>Los <span class=\"_ _d3\"></span>trabajos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>para<span class=\"_ _4\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>propio <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>registran <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>coste <span class=\"_ _d3\"></span>acumulado <span class=\"_ _d3\"></span>que<span class=\"_ _260\"> </span>resulta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes e<span class=\"_ _0\"></span>xternos <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>consumos<span class=\"_ _260\"> </span>propios  de <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>ateriales, <span class=\"_ _d6\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>mano <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>obra <span class=\"_ _d6\"> </span>directa<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>incurrida <span class=\"_ _d5\"> </span>y <span class=\"_ _d5\"> </span>los  g<span class=\"_ _4\"></span>astos <span class=\"_ _d5\"> </span>generales <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e  construcci\u00f3n<span class=\"_ _260\"> </span>(\u201ccostes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estructura\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">calculados <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _cf\"></span>tasas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>absorci\u00f3n <span class=\"_ _0\"></span>similares <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>aplicadas <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>efectos <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span></span>valoraci\u00f3n de existencias.<span class=\"_ _260\"> </span>La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>calcula <span class=\"_ _d3\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d4\"></span>lineal<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>sobre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>activos<span class=\"_ _260\"> </span> menos su v<span class=\"_ _0\"></span>alor residual, entendi\u00e9ndose que los terrenos sobre <span class=\"_ _0\"></span>los que se as<span class=\"_ _0\"></span>ientan los edificios y otras<span class=\"_ _260\"> </span> construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _4\"></span>aci\u00f3n.<span class=\"_ _260\"> </span><span class=\"_ _0\"></span> Las <span class=\"_ _d1\"> </span>dotaciones  anuales  en <span class=\"_ _d1\"> </span>concepto  de <span class=\"_ _d1\"> </span>amortizaci\u00f3n  de  los <span class=\"_ _d1\"> </span>activos  materiales  se  rea<span class=\"_ _0\"></span>lizan  con<span class=\"_ _260\"> </span> contrapartida <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _260\"> </span> estimada,  como  promedio,  de <span class=\"_ _d1\"> </span>los  diferentes  elementos  que  lo  in<span class=\"_ _0\"></span>tegran,  tal  y  como  s<span class=\"_ _0\"></span>e  indica  a<span class=\"_ _260\"> </span> continuaci\u00f3n:<span class=\"_ _260\"> </span> Porcentaje de<span class=\"_ _260\"> </span> amortizaci\u00f3n an<span class=\"_ _4\"></span>ual<span class=\"_ _260\"> </span><span class=\"fse\"> </span>Sistema de amort<span class=\"_ _4\"></span>izaci\u00f3n lineal:<span class=\"_ _260\"> </span><span class=\"ffb fse\"> </span>Otras instalacion<span class=\"_ _4\"></span>es<span class=\"_ _260\"> </span><span class=\"fse\"> </span>20%<span class=\"_ _260\"> </span><span class=\"fse ls0\"> </span>Mobiliario<span class=\"_ _260\"> </span><span class=\"fse\"> </span>10%<span class=\"_ _260\"> </span><span class=\"fse ls0\"> </span>Equipos para pr<span class=\"_ _4\"></span>oceso de informa<span class=\"_ _87\"></span>ci\u00f3n<span class=\"_ _260\"> </span><span class=\"fse\"> </span>25%<span class=\"_ _260\"> </span><span class=\"fse ls0\"> </span>Otro inmovilizado <span class=\"_ _4\"></span>material<span class=\"_ _260\"> </span><span class=\"fse\"> </span>20%<span class=\"_ _260\"> </span><span class=\"fse ls0\"> </span>Los <span class=\"_ _d6\"> </span>activos <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d6\"> </span>destinados <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>producci\u00f3n, <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>fines <span class=\"_ _d6\"> </span>administrativos <span class=\"_ _d2\"> </span>o <span class=\"_ _d6\"> </span>comerciales, <span class=\"_ _d6\"> </span>se<span class=\"_ _260\"> </span> registran <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>coste, <span class=\"_ _cf\"></span>deduciendo <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioros <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>valor <span class=\"_ _cf\"></span>reconocidas. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste<span class=\"_ _260\"> </span> incluye <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>onorarios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>rofesionales. <span class=\"_ _d4\"></span>La <span class=\"_ _d3\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>estos <span class=\"_ _d4\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _d4\"></span>comienza <span class=\"_ _d3\"></span>cuando <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>activos<span class=\"_ _260\"> </span> est\u00e1n listos para el uso para el que fueron concebidos, es decir, en condiciones de funcionamiento.<span class=\"_ _260\"> </span><span class=\"ffc\"> </span>Deterioro de valor de inmovilizados intangibles y materiales<span class=\"_ _260\"> </span><span class=\"ff11\"> </span>En  la <span class=\"_ _d5\"> </span>fecha  de <span class=\"_ _d6\"> </span>cierre  del  ej<span class=\"_ _4\"></span>ercicio,  la <span class=\"_ _d5\"> </span>Sociedad  Domi<span class=\"_ _4\"></span>nante  revisa <span class=\"_ _d5\"> </span>los  i<span class=\"_ _4\"></span>mportes  en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>ibros  de <span class=\"_ _d6\"> </span>sus<span class=\"_ _260\"> </span> inmovilizados <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar <span class=\"_ _cf\"></span>si <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dichos <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>hayan<span class=\"_ _260\"> </span> sufrido <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>deteri<span class=\"_ _4\"></span>oro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor. <span class=\"_ _cf\"></span>S<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ualquier i<span class=\"_ _0\"></span>ndicio, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _260\"> </span> se calcula con el objeto de<span class=\"_ _0\"></span> determinar el alcance de la p\u00e9rdida por deterioro de valor (si la hu<span class=\"_ _0\"></span>biera). En<span class=\"_ _260\"> </span> caso <span class=\"_ _d6\"> </span>de  qu<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>genere <span class=\"_ _d5\"> </span>flujos <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>efectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>sean  independi<span class=\"_ _4\"></span>entes <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>otros <span class=\"_ _d6\"> </span>ac<span class=\"_ _0\"></span>tivos, <span class=\"_ _d6\"> </span>la<span class=\"_ _260\"> </span> Sociedad Dominante <span class=\"_ _0\"></span>calcula el importe <span class=\"_ _0\"></span>recuperable de la <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>unidad generadora de<span class=\"_ _0\"></span> efectivo<span class=\"ffd\">\u201d <span class=\"_ _0\"></span>(\u201cUGE\u201d)</span> a <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span> que pertenece el activo.<span class=\"_ _260\"> </span> El <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>recuperable <span class=\"_ _d4\"></span>es <span class=\"_ _d2\"></span>el <span class=\"_ _d4\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"></span>menos <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">valor <span class=\"_ _0\"></span><span class=\"lsc\">en</span> uso</span>\u201d<span class=\"ffa\">. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>evaluar e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">valor <span class=\"lsc\">en</span> <span class=\"_ _0\"></span>uso</span>\u201d<span class=\"ffa\">, <span class=\"_ _0\"></span>los fu<span class=\"_ _0\"></span>turos flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo estimados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>valor <span class=\"_ _cf\"></span>actual <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>refleje <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>valoraciones <span class=\"_ _d4\"></span>actuales<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> del<span class=\"_ _260\"> </span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>dinero <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>que<span class=\"_ _260\"> </span>no se han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _260\"> </span> Si <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>estima <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>importe <span class=\"_ _d4\"></span>recuperable<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>activo <span class=\"_ _d2\"></span>(o <span class=\"_ _d4\"></span>una <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>eneradora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>es<span class=\"_ _260\"> </span> inferior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>importe <span class=\"_ _d4\"></span>en <span class=\"_ _d2\"></span>libros <span class=\"_ _d4\"></span>del <span class=\"_ _d2\"></span>activ<span class=\"_ _4\"></span>o <span class=\"_ _d3\"></span>(o <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>efec<span class=\"_ _0\"></span>tivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se<span class=\"_ _260\"> </span> reduce a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>recuperable<span class=\"ffd\">\u201d</span>. <span class=\"_ _0\"></span>Inmediatamente <span class=\"_ _0\"></span>se reconoce una<span class=\"_ _0\"></span> p\u00e9rdida por <span class=\"_ _0\"></span>deterioro de <span class=\"_ _0\"></span>valor co<span class=\"_ _0\"></span>mo<span class=\"_ _260\"> </span> gasto del per\u00edodo.<span class=\"_ _260\"> </span> Cuando <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>p\u00e9rdida <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>revierte <span class=\"_ _d3\"></span>posteriormente, <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor</span> <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>ibros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>activo <span class=\"_ _d4\"></span>(o<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efecti<span class=\"_ _4\"></span>vo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ncrementa <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>estimaci\u00f3n <span class=\"_ _d3\"></span>revisada <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>recuperable<span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span></span><span class=\"ffa\"><span class=\"lsf\"> </span></span>pero <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>tal <span class=\"_ _d3\"></span>modo <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>in<span class=\"_ _0\"></span>crementado <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>upere <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cval<span class=\"_ _0\"></span>or <span class=\"_ _d4\"></span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>abr\u00eda<span class=\"_ _260\"> </span> determinado de no haberse reconocido ninguna p\u00e9rdida por deterioro de valor para el activo (o <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>u<span class=\"_ _0\"></span>nidad<span class=\"_ _260\"> </span> generadora <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anteriores. <span class=\"_ _d4\"></span>Inmediatamente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>reversi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>una<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">p\u00e9rdida por deterioro de valor</span>\u201d<span class=\"ffa\"> como ingreso del ejercicio.<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>Activos por Derechos de uso<span class=\"_ _260\"> </span> De <span class=\"_ _d4\"></span>acuerdo <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>NIIF <span class=\"_ _d4\"></span>16 <span class=\"_ _d3\"></span>Arrendamientos<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>reconoce, <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>inicio <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>contra<span class=\"_ _0\"></span>to, <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _d4\"></span>por<span class=\"_ _260\"> </span> derecho  de  uso<span class=\"ffd\">\u201d</span>  y  un  <span class=\"ffd\">\u201c</span>pasi<span class=\"_ _4\"></span>vo  por  arrendamiento<span class=\"ffd\">\u201d</span>  para  todos  los <span class=\"_ _d5\"> </span>contratos  que  cumplan  con <span class=\"_ _d5\"> </span>la<span class=\"_ _260\"> </span> definici\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>arrendamiento, <span class=\"_ _0\"></span>salv<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>exenciones <span class=\"_ _0\"></span>aplicables <span class=\"_ _cf\"></span>(arrendamientos <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _cf\"></span>plazo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>bajo<span class=\"_ _260\"> </span> valor).<span class=\"_ _260\"> </span>  <span class=\"_ _e2\"> </span>El <span class=\"ffd\">\u201c</span>activo por derecho de uso<span class=\"ffd\">\u201d</span> se valora inicialmente al coste, que comprende:<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>El importe del pasivo por arrendamiento reconocido inicialmente.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Cualquier <span class=\"_ _d4\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>arrendamiento <span class=\"_ _d4\"></span>realizado <span class=\"_ _d4\"></span>antes <span class=\"_ _d3\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>inicio, <span class=\"_ _d4\"></span>menos <span class=\"_ _d4\"></span>incentivos<span class=\"_ _260\"> </span> recibidos.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Los costes di<span class=\"_ _0\"></span>rectos iniciales.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Una es<span class=\"_ _0\"></span>timaci\u00f3n de los costes de desmantelamiento, restauraci\u00f3n o rehabilitaci\u00f3n del activo, si<span class=\"_ _260\"> </span> corresponde.<span class=\"_ _260\"> </span> Posteriormente, <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>mide <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>men<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _cf\"></span>acumulada<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ls15\">y<span class=\"_ _260\"> </span></span><span class=\"ls15\"> </span>cualquier <span class=\"_ _d2\"> </span>p\u00e9rdida <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>deterioro, <span class=\"_ _d2\"> </span>utilizando <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d2\"> </span>lineal <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>largo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>menor <span class=\"_ _d2\"> </span>entre <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>del<span class=\"_ _260\"> </span> arrendamiento y la vida \u00fatil del activo subyacente.<span class=\"_ _260\"> </span> El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>inicialmente<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>presen<span class=\"_ _0\"></span>te <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>pagos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ar<span class=\"_ _4\"></span>rendamiento<span class=\"_ _260\"> </span> futuros, <span class=\"_ _0\"></span>desco<span class=\"_ _0\"></span>ntados <span class=\"_ _0\"></span>utilizando <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _cf\"></span>impl\u00edcita <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _cf\"></span>o, <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>determinarse,<span class=\"_ _260\"> </span> la <span class=\"_ _d2\"></span>tasa <span class=\"_ _d3\"></span>incremental <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>endeudamiento <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>entidad. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>ide <span class=\"_ _d3\"></span>poste<span class=\"_ _0\"></span>riormente <span class=\"_ _d3\"></span>al <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _260\"> </span> amortizado<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>utilizando <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>nuevas <span class=\"_ _cf\"></span>evaluaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo<span class=\"_ _260\"> </span> del arrendamiento, modificaciones contractuales o cambios e<span class=\"_ _4\"></span>n los pagos futuros.<span class=\"_ _260\"> </span><span class=\"_ _0\"></span> 4.3 <span class=\"_ _b6\"> </span>Inversiones inmobiliarias<span class=\"_ _260\"> </span> Para  los  acuerdos  d<span class=\"_ _4\"></span>e  arrendamiento  co<span class=\"_ _4\"></span>n  opci\u00f3n  de <span class=\"_ _d5\"> </span>compra  para  los  q<span class=\"_ _4\"></span>ue  el  Grupo<span class=\"_ _4\"></span>  act\u00faa  como<span class=\"_ _260\"> </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>se <span class=\"_ _cf\"></span>transfiere sustancialmente <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>beneficio<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nherentes<span class=\"_ _260\"> </span> a la propiedad del activo subyacente, el Grupo registra dichos activos como <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inversiones inmobiliarias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span><span class=\"lsf\"> </span>amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _cf\"></span>\u00fatil <span class=\"_ _0\"></span>(se a<span class=\"_ _0\"></span>mortizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>anual) <span class=\"_ _0\"></span>y<span class=\"_ _260\"> </span> reconociendo <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>ingreso <span class=\"_ _cf\"></span>conforme <span class=\"_ _d4\"></span>al <span class=\"_ _cf\"></span>devengo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>renta <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>arrendamiento. <span class=\"_ _cf\"></span>En <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>momento, <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span> caso, <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>opci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>compra, <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>inversi\u00f3n <span class=\"_ _0\"></span>inmobiliaria<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reclasifica <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>por<span class=\"_ _260\"> </span> su<span class=\"ls0\"> <span class=\"_ _d4\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span>en <span class=\"_ _d3\"> </span>libros\u201d</span>, <span class=\"_ _d3\"></span>reconociendo <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>resultado <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>dife<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span></span><span class=\"ls0\"> </span>precio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>opci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>compra <span class=\"_ _d2\"> </span>(d<span class=\"_ _0\"></span>escontada <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>prima <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>porcentaje <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>renta <span class=\"_ _d2\"> </span>pagada<span class=\"_ _260\"> </span> estipulada en el contrato) y el <span class=\"ffd\">\u201c</span>valor <span class=\"ffd\">en libros\u201d </span>del inmueble.  4.4 <span class=\"_ _b6\"> </span>Existencias<span class=\"_ _260\"> </span> Este ep\u00edgrafe del balance consolidado recoge los activos que las entidades consolidadas:<span class=\"_ _260\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Ma<span class=\"_ _0\"></span>ntienen para su venta en el curso ordinario de su nego<span class=\"_ _4\"></span>cio<span class=\"_ _0\"></span> <span class=\"ffd\">(\u201cbusiness as usual\u201d).<span class=\"_ _260\"> </span></span></span><span class=\"ls0\"> </span>2.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Tie<span class=\"_ _0\"></span>nen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo <span class=\"_ _4\"></span>con dicha finalidad.<span class=\"_ _260\"> </span></span><span class=\"ls0\"><span class=\"_ _0\"></span> </span>3.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Prev\u00e9n  c<span class=\"_ _0\"></span>onsumirlos  en <span class=\"_ _d1\"> </span>el  proceso  de<span class=\"_ _0\"></span>  producci\u00f3n<span class=\"_ _0\"></span>  y<span class=\"_ _0\"></span>/o  construcci\u00f3n <span class=\"_ _d1\"> </span>o  en  l<span class=\"_ _0\"></span>a  prestaci\u00f3n  de<span class=\"_ _260\"> </span></span><span class=\"ls0\"> </span>servicios.<span class=\"_ _260\"> </span> Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo consideran <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC 40<span class=\"_ _260\"> </span> para <span class=\"_ _dc\"> </span>su <span class=\"_ _dc\"> </span>consideraci\u00f3n <span class=\"_ _e6\"> </span>como <span class=\"_ _dc\"> </span><span class=\"ffd\">\u201c</span>inversiones <span class=\"_ _e6\"> </span>inmobiliarias<span class=\"ffd\">\u201d</span>. <span class=\"_ _dc\"> </span>Consecuentemente, <span class=\"_ _e6\"> </span>se <span class=\"_ _dc\"> </span>consideran<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">existencias <span class=\"_ _0\"></span>inmobiliarias<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>dem\u00e1s <span class=\"_ _0\"></span>propiedades qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>venta una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ez<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>se integra en una promoci\u00f3n inmobiliaria.<span class=\"_ _260\"> </span> Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>solares<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>valora<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>precio <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>adquisici\u00f3n, <span class=\"_ _d3\"></span>incrementado <span class=\"_ _d2\"></span>por <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span> obras <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>urbanizaci\u00f3n, <span class=\"_ _d9\"> </span>si <span class=\"_ _d9\"> </span>los <span class=\"_ _df\"> </span>hubiere, <span class=\"_ _db\"> </span>los <span class=\"_ _d9\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _d9\"> </span>relacionados <span class=\"_ _db\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d9\"> </span>la <span class=\"_ _d9\"> </span>compra <span class=\"_ _d9\"> </span>(Impuesto <span class=\"_ _d9\"> </span>de<span class=\"_ _260\"> </span> Transmisiones Patrimoniales, gastos de Regis<span class=\"_ _0\"></span>tro, etc.) y los gastos financieros incurridos <span class=\"_ _0\"></span>en el periodo<span class=\"_ _260\"> </span> de ejecuci\u00f3n de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, <span class=\"_ _4\"></span>el menor. <span class=\"_ _0\"></span> Se <span class=\"_ _cf\"></span>conside<span class=\"_ _0\"></span>ran <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>obras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _cf\"></span>incurridos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>promociones <span class=\"_ _cf\"></span>inmobiliarias, <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>parte<span class=\"_ _260\"> </span> de las mismas, cuya c<span class=\"_ _0\"></span>onstrucci\u00f3n no se ha finalizado a <span class=\"_ _0\"></span>la fecha de cierre del ej<span class=\"_ _0\"></span>ercicio. En estos costes<span class=\"_ _260\"> </span> se <span class=\"_ _d6\"> </span>incluyen, <span class=\"_ _d5\"> </span>en <span class=\"_ _d6\"> </span>t\u00e9rminos <span class=\"_ _d6\"> </span>generales,<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>solar, <span class=\"_ _d5\"> </span>urbanizaci\u00f3n <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>construcci\u00f3n, <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span> capitalizaci\u00f3n <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d4\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d3\"></span>desde <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>comienzan <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>trabajos <span class=\"_ _d4\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _d4\"></span>y<span class=\"_ _260\"> </span> administrativos relevantes p<span class=\"_ _0\"></span>revios al c<span class=\"_ _0\"></span>omienzo de l<span class=\"_ _0\"></span>a construcci\u00f3n y du<span class=\"_ _0\"></span>rante el pe<span class=\"_ _0\"></span>r\u00edodo de construcci\u00f3n<span class=\"_ _260\"> </span> propiamente, as\u00ed como otros costes directos e indirectos imputables a los mismos.  Las <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _cf\"></span><span class=\"ffd\">del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>criterio <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>transferir <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _cf\"></span>acumulados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>\u201cObra <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>curs<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span></span><span class=\"ffd\"> </span>construcci\u00f3n\u201d <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>\u201cInmuebles <span class=\"_ _d6\"> </span>termi<span class=\"_ _0\"></span>nados\u201d <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>a  aquellas <span class=\"_ _d6\"> </span>promociones,  o <span class=\"_ _d6\"> </span>parte <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>las<span class=\"_ _260\"> </span> mismas, para las que la construcci\u00f3n est\u00e9 terminada.<span class=\"_ _260\"> </span> Los <span class=\"_ _d1\"> </span>gastos <span class=\"_ _d1\"> </span>comerciales, <span class=\"_ _d1\"> </span>excepto <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>comisiones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>venta <span class=\"_ _d1\"> </span>que <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>encuentren <span class=\"_ _d1\"> </span>condicionadas <span class=\"_ _d1\"> </span>al<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> perfeccionamiento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>misma <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>imputan <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>cuenta <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>ganancias <span class=\"_ _d2\"> </span>consolidadas <span class=\"_ _d6\"> </span>del<span class=\"_ _260\"> </span> ejercicio en que se incurren.<span class=\"_ _260\"> </span> Asimismo, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>consideran <span class=\"_ _d3\"> </span>\u201cPromociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"> </span>curso <span class=\"_ _d3\"> </span>de <span class=\"_ _d4\"></span>cicl<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>corto\u201d <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d3\"> </span>acumulados <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>aquellas<span class=\"_ _260\"> </span> promociones para la que la fecha prevista de terminaci\u00f3n de la construcci\u00f3n no supera los 12 meses.<span class=\"_ _260\"> </span> El <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d2\"></span>r<span class=\"_ _4\"></span>evisa <span class=\"_ _d3\"></span>anualmente <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>xistencia <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>indicios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>sus <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span>, <span class=\"_ _d4\"></span>do<span class=\"_ _0\"></span>tando <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span> correspondientes <span class=\"_ _d6\"> </span>provisiones <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>deterioro, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>su <span class=\"_ _d6\"> </span>caso, <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _d6\"> </span>se\u00f1alados <span class=\"_ _d6\"> </span>a<span class=\"_ _260\"> </span> continuaci\u00f3n. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>terrenos <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>solares<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>o<span class=\"_ _0\"></span>bras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>terminadas<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reduce <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">valor <span class=\"_ _d3\"></span>ra<span class=\"_ _0\"></span>zonable</span>\u201d<span class=\"ffa\"> <span class=\"_ _d2\"> </span>dotando, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>caso, <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>provisi\u00f3n <span class=\"_ _d2\"> </span>por <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _d2\"></span>correspondiente. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>camb<span class=\"_ _0\"></span>io, <span class=\"_ _d3\"></span>si <span class=\"_ _d2\"> </span>el<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>\u201c<span class=\"ffa\">valor razonable</span>\u201d<span class=\"ffa\"> es superior al </span>\u201c<span class=\"ffa\">valor de coste</span>\u201d<span class=\"ffa\">, se mantiene el valor del coste/aportaci\u00f3n.<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>El <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razon<span class=\"_ _0\"></span>able<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>stima <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>base <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>valoraciones <span class=\"_ _d3\"></span>realizadas <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"></span>expertos<span class=\"_ _260\"> </span> independientes <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>vinculados <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>(Savills <span class=\"_ _d2\"> </span>Valoraciones <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>Tasaciones, <span class=\"_ _d2\"> </span>S.A.<span class=\"_ _0\"></span>U.). <span class=\"_ _d2\"> </span>En <span class=\"_ _d2\"> </span>todo <span class=\"_ _d2\"> </span>caso,<span class=\"_ _260\"> </span> dichas <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>principalmente <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _cf\"></span>residual <span class=\"_ _0\"></span>din\u00e1mico <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> terrenos y <span class=\"_ _0\"></span>por descuento de flujo<span class=\"_ _0\"></span>s para producto <span class=\"_ _0\"></span>en curso y terminado, d<span class=\"_ _0\"></span>e acuerdo con los <span class=\"_ _0\"></span>Est\u00e1ndares<span class=\"_ _260\"> </span> de <span class=\"_ _d3\"></span>Valoraci\u00f3n <span class=\"_ _d2\"></span>y <span class=\"_ _d3\"></span>Tasaci\u00f3n <span class=\"_ _d3\"></span>publicados <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>Royal <span class=\"_ _d3\"></span>Institute <span class=\"_ _d3\"></span>of <span class=\"_ _d2\"> </span>Chartered <span class=\"_ _d3\"></span>Surveyors <span class=\"_ _d3\"></span>(RICS) <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>Gran<span class=\"_ _260\"> </span> Breta\u00f1a, <span class=\"_ _d5\"> </span>y <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>acuerdo <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Est\u00e1ndares <span class=\"_ _d5\"> </span>Internacionales <span class=\"_ _d6\"> </span>de  Valorac<span class=\"_ _4\"></span>i\u00f3n  (IVS) <span class=\"_ _d6\"> </span>publicados  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>el<span class=\"_ _260\"> </span> Comit\u00e9 Internacional de Est\u00e1ndares de Valoraci\u00f3n (IVSC).  Para <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>dicho <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d4\"></span>razonable<span class=\"ffd\">\u201d</span>, <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>ha <span class=\"_ _d4\"></span>se\u00f1alado <span class=\"_ _d4\"></span>anteriormente, <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>utiliza <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>m\u00e9todo<span class=\"_ _260\"> </span> residual <span class=\"_ _db\"> </span>din\u00e1mico <span class=\"_ _db\"> </span>o <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>flujos <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>caja<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>para <span class=\"_ _db\"> </span>todas <span class=\"_ _db\"> </span>las <span class=\"_ _db\"> </span>existencias <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>terrenos <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>producto <span class=\"_ _db\"> </span>en<span class=\"_ _260\"> </span> curso/terminado <span class=\"_ _d3\"></span>respectivamente. <span class=\"_ _d2\"> </span>Este <span class=\"_ _d3\"></span>m\u00e9todo <span class=\"_ _d3\"></span>consiste <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>estimar <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>valor <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rreno/producto <span class=\"_ _d3\"></span>en<span class=\"_ _260\"> </span> curso <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>terminado <span class=\"_ _cf\"></span>apoy\u00e1ndose <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>m\u00e9todo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>comparaci\u00f3n <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>flujos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>caja <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span> este <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"></span>restan <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>costes <span class=\"_ _d2\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _d3\"></span>pendiente <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _d3\"></span>activo <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>funci\u00f3n <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>de<span class=\"_ _260\"> </span> desarrollo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tanto, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e urba<span class=\"_ _0\"></span>nizaci\u00f3n, de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3n, h<span class=\"_ _0\"></span>onorarios,<span class=\"_ _260\"> </span> tasas, <span class=\"_ _d4\"></span>costes <span class=\"_ _cf\"></span>comerciales <span class=\"_ _d4\"></span>etc., <span class=\"_ _cf\"></span>as\u00ed <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>beneficio <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>romotor <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>estimar <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>valor <span class=\"_ _cf\"></span>resid<span class=\"_ _0\"></span>ual. <span class=\"_ _cf\"></span>Los<span class=\"_ _260\"> </span> ingresos <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>distribuyen <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>periodos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>desarrollo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ventas <span class=\"_ _cf\"></span>estimados<span class=\"_ _260\"> </span> por el valorador. Se u<span class=\"_ _0\"></span>tiliza como tipo de actualizaci\u00f3n aqu\u00e9l que represente la rentabilidad media anual<span class=\"_ _260\"> </span> del  p<span class=\"_ _0\"></span>royecto  adecuado <span class=\"_ _d1\"> </span>a  las  c<span class=\"_ _0\"></span>aracter\u00edsticas  y <span class=\"_ _d1\"> </span>riesgos  inherentes <span class=\"_ _d1\"> </span>al  activo,  sin <span class=\"_ _d1\"> </span>tener  en  c<span class=\"_ _0\"></span>uenta<span class=\"_ _260\"> </span> financiaci\u00f3n <span class=\"_ _d3\"></span>ajena, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>obtendr\u00eda <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>promotor <span class=\"_ _d4\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>caracter\u00edsticas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la<span class=\"_ _260\"> </span> analizada. <span class=\"_ _d3\"></span>Este <span class=\"_ _d2\"></span>tipo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>actualiz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>calcula <span class=\"_ _d3\"></span>sumando <span class=\"_ _d3\"></span>al <span class=\"_ _d2\"></span>tipo <span class=\"_ _d3\"></span>libre <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>riesgo, <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>prima <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>riesgo<span class=\"_ _260\"> </span> (determinada <span class=\"_ _cf\"></span>mediante <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>evaluaci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>riesgo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _cf\"></span>teniendo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo<span class=\"_ _260\"> </span> inmobiliario <span class=\"_ _d5\"> </span>a <span class=\"_ _d6\"> </span>desarrollar  o<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>en <span class=\"_ _d6\"> </span>desarrollo,  s<span class=\"_ _4\"></span>u <span class=\"_ _d5\"> </span>ubicaci\u00f3n, <span class=\"_ _d6\"> </span>liquidez, <span class=\"_ _d6\"> </span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _d6\"> </span>de  ejecuci\u00f3n, <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d6\"> </span>el<span class=\"_ _260\"> </span> volumen de la inversi\u00f3n necesaria).<span class=\"_ _260\"> </span> Dado <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>car\u00e1cter <span class=\"_ _d4\"></span>incierto <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>tiene <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _cf\"></span>informaci\u00f3n <span class=\"_ _d4\"></span>basada <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>expectativas <span class=\"_ _cf\"></span>fu<span class=\"_ _0\"></span>turas, <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>podr\u00edan<span class=\"_ _260\"> </span> producir <span class=\"_ _cf\"></span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _cf\"></span>entre <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>resultados <span class=\"_ _d4\"></span>proyectados <span class=\"_ _cf\"></span>considerados <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>efectos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>realizaci\u00f3n <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span> las <span class=\"_ _d2\"> </span>mencionadas <span class=\"_ _d6\"> </span>estimaciones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>valores <span class=\"_ _d2\"> </span>recuperables <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>exis<span class=\"_ _0\"></span>tencias <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>reales, <span class=\"_ _d6\"> </span>lo <span class=\"_ _d2\"> </span>que<span class=\"_ _260\"> </span> podr\u00eda <span class=\"_ _cf\"></span>dar <span class=\"_ _0\"></span>luga<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>modificar <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>mismas <span class=\"_ _0\"></span>(al <span class=\"_ _cf\"></span>alza <span class=\"_ _cf\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>pr\u00f3ximos <span class=\"_ _cf\"></span>ejer<span class=\"_ _4\"></span>cicios, <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que, <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>tal <span class=\"_ _cf\"></span>y<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> como se <span class=\"_ _0\"></span>ha descrito e<span class=\"_ _0\"></span>n la Nota <span class=\"_ _cf\"></span>2.4 <span class=\"lsc\">an</span>terior se realizar\u00eda, <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>caso, de forma <span class=\"_ _0\"></span>prospectiva <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo<span class=\"_ _260\"> </span> con la NIC 8.<span class=\"_ _260\"> </span> Conforme <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>lo <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ndicado <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Nota <span class=\"_ _d2\"></span>2.4, <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>han <span class=\"_ _d3\"></span>sido <span class=\"_ _d3\"></span>objeto <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>va<span class=\"_ _0\"></span>loraci\u00f3n <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>un<span class=\"_ _260\"> </span> experto <span class=\"_ _0\"></span>independiente <span class=\"_ _cf\"></span>(excepto aqu<span class=\"_ _0\"></span>ellos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exist\u00eda <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>acuerdo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pre<span class=\"_ _cf\"></span>-venta <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>antici<span class=\"_ _0\"></span>pos <span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span> proveedores), <span class=\"_ _d4\"></span>habi\u00e9ndose <span class=\"_ _d4\"></span>tomado <span class=\"_ _d4\"></span>dicho <span class=\"_ _d4\"></span>valor <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>referencia <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>hora <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>evaluar <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>existe<span class=\"_ _0\"></span>ncia <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span> deterioros contables a registrar, en su caso.<span class=\"_ _260\"> </span> En este sentido, las tasaciones se han realizado a trav\u00e9s de un an\u00e1lisis individualizado de cada uno de<span class=\"_ _260\"> </span> los <span class=\"_ _d0\"> </span>activos, <span class=\"_ _d1\"> </span>consider\u00e1ndose <span class=\"_ _d1\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d1\"> </span>c<span class=\"_ _0\"></span>alidades <span class=\"_ _d0\"> </span>edificatorias <span class=\"_ _d1\"> </span>previstas <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>los <span class=\"_ _d0\"> </span>mismos, <span class=\"_ _d1\"> </span>que <span class=\"_ _d0\"> </span>a <span class=\"_ _d1\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>vez<span class=\"_ _260\"> </span> determinan <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrataci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>rangos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>precios <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>venta <span class=\"_ _cf\"></span>asociados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u00e9stos. <span class=\"_ _cf\"></span>Asimismo,<span class=\"_ _260\"> </span> se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>considerado individualmente <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=\"_ _260\"> </span> figuras <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>planeamiento, <span class=\"_ _df\"> </span>gesti\u00f3n <span class=\"_ _df\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _df\"> </span>disciplina <span class=\"_ _df\"> </span>urban\u00edstica, <span class=\"_ _df\"> </span>as\u00ed <span class=\"_ _df\"> </span>como <span class=\"_ _df\"> </span>los <span class=\"_ _df\"> </span>p<span class=\"_ _0\"></span>eriodos <span class=\"_ _df\"> </span>medios <span class=\"_ _d8\"> </span>d<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span> construcci\u00f3n de cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y <span class=\"_ _4\"></span>densidad edificatoria.<span class=\"_ _0\"></span> 4.5 <span class=\"_ _b6\"></span><span class=\"_ _b6\"> </span>Deudores comerciales<span class=\"_ _260\"> </span> Las <span class=\"_ _d6\"> </span>cuentas <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>deudores <span class=\"_ _d6\"> </span>comerciales<span class=\"ffd\">\u201d</span> <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>devengan <span class=\"_ _d6\"> </span>intereses <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>registran <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>valor <span class=\"_ _d6\"> </span>nominal<span class=\"_ _260\"> </span> reducido, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>caso, <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>deterioros <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d4\"></span>para <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>importes <span class=\"_ _d3\"></span>irrecuperables<span class=\"_ _260\"> </span> estimados.<span class=\"_ _260\"> </span> Para <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>deterioro <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>deudores <span class=\"_ _cf\"></span>comerciales <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>aplica <span class=\"_ _cf\"></span>el<span class=\"_ _260\"> </span> enfoque <span class=\"_ _d4\"></span>simplificado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>NIIF <span class=\"_ _cf\"></span>9 <span class=\"_ _d4\"></span><span class=\"ff11\">In<span class=\"_ _0\"></span>strumentos <span class=\"_ _d4\"></span>financieros</span> <span class=\"_ _d4\"></span>(p\u00e9rdidas <span class=\"_ _cf\"></span>crediticias <span class=\"_ _d4\"></span>esperadas <span class=\"_ _d4\"></span>(en <span class=\"_ _d4\"></span>ingl\u00e9s<span class=\"_ _260\"> </span> \u201cECL\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">durante <span class=\"_ _cf\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>). <span class=\"_ _cf\"></span>Si <span class=\"_ _0\"></span>bien, <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _cf\"></span>impacto <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _cf\"></span>anuale<span class=\"_ _4\"></span>s<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>consolidadas, <span class=\"_ _cf\"></span>debido <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdos <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>clientes <span class=\"_ _cf\"></span>resultan <span class=\"_ _0\"></span>rescindibles <span class=\"_ _0\"></span>si<span class=\"_ _260\"> </span> incumplen sus compromisos de pago<span class=\"_ _260\"> </span>4.6 <span class=\"_ _b6\"> </span>Anticipos de clientes Los <span class=\"_ _d4\"></span>importes <span class=\"_ _d4\"></span>percibidos <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _cf\"></span>fu<span class=\"_ _0\"></span>turas <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>uelos <span class=\"_ _d4\"></span>y/o <span class=\"_ _d4\"></span>edificaciones, <span class=\"_ _d4\"></span>tanto <span class=\"_ _cf\"></span>en efectivo como <span class=\"_ _0\"></span>en efectos <span class=\"_ _0\"></span>comerciales, en <span class=\"_ _0\"></span>tanto en cuan<span class=\"_ _0\"></span>to no se <span class=\"_ _0\"></span>produce el re<span class=\"_ _0\"></span>conocimiento de la v<span class=\"_ _0\"></span>enta en <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>t\u00e9rminos <span class=\"_ _d6\"> </span>descritos <span class=\"_ _d6\"> </span>anteriormente, <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>registran, <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d6\"> </span>anticipos <span class=\"_ _d6\"> </span>recibidos <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>el ep\u00edgrafe \u201cAnticipos de clientes\u201d del pasivo corriente del balance consolidado.<span class=\"ffa\"> </span>4.7 <span class=\"_ _b6\"> </span>Instrumentos financieros a)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Activos financieros </span>Los a<span class=\"_ _0\"></span>ctivos financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran inicialmente a <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span>, a\u00f1adiendo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>deduciendo, en <span class=\"_ _0\"></span>el caso de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activo fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se contabilice <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor razo<span class=\"_ _0\"></span>nable<span class=\"ffd\">\u201d</span> con<span class=\"_ _0\"></span> cambios en<span class=\"_ _0\"></span> resultados, l<span class=\"_ _0\"></span>os costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>transacci\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>sean <span class=\"_ _d4\"></span>directamente <span class=\"_ _d4\"></span>atribuibles <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>emisi\u00f3n. <span class=\"_ _d4\"></span>No <span class=\"_ _d4\"></span>obstante<span class=\"_ _cf\"></span>, <span class=\"_ _cf\"></span><span class=\"ls18\">lo </span>anterior <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>momento <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>reconocimiento <span class=\"_ _cf\"></span>inicial <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alora <span class=\"_ _cf\"></span>las <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>cuentas <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>cobrar <span class=\"_ _d4\"></span>comerciales<span class=\"ffd\">\u201d</span> que no tengan un componente financiero significativo a su precio de transacci\u00f3n. Los <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d6\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>mantenidos  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>del  Grupo <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _d6\"> </span>fu<span class=\"_ _0\"></span>ndamentalmente como <span class=\"_ _d8\"> </span>valorados <span class=\"_ _d8\"> </span>posteriormente <span class=\"_ _d8\"> </span>a <span class=\"_ _d8\"> </span>\u201ccoste <span class=\"_ _d8\"> </span>amortizado\u201d, <span class=\"_ _d8\"> </span>ya <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>principalmente <span class=\"_ _d8\"> </span>dichos <span class=\"_ _dd\"> </span>\u201c<span class=\"ffa\">activos<span class=\"_ _4\"></span> </span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>mantienen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>marco <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>negocio <span class=\"_ _d3\"></span>cuyo <span class=\"_ _d4\"></span>objetivo <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>mantener <span class=\"_ _d3\"></span>activos financieros <span class=\"_ _d2\"> </span>para <span class=\"_ _d3\"></span>obtener <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>efectivo <span class=\"_ _d2\"> </span>contractuales, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>condiciones <span class=\"_ _d3\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>activo financiero <span class=\"_ _d6\"> </span>dan <span class=\"_ _d6\"> </span>lu<span class=\"_ _0\"></span>gar, <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>fechas <span class=\"_ _d5\"> </span>especificadas, <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d5\"> </span>de <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>son <span class=\"_ _d5\"> </span>\u00fanicamente <span class=\"_ _d6\"> </span>pagos <span class=\"_ _d6\"> </span>de principal e intereses sobre el importe de principal pendiente. Los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>son <span class=\"_ _cf\"></span>dados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>baja <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del Grupo <span class=\"_ _cf\"></span>cuando <span class=\"_ _cf\"></span>expiran <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _cf\"></span>contractuales <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls12\">o </span>cuando se transfieren de manera sustancial los riesgos y beneficios inherentes a la propiedad de<span class=\"_ _0\"></span> este.<span class=\"_ _260\"> </span>En  cada <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d5\"> </span>de  balance, <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Administradores  del <span class=\"_ _d6\"> </span>Grupo  eval\u00faan <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span>  recono<span class=\"_ _4\"></span>cen<span class=\"_ _cf\"></span>, <span class=\"_ _d6\"> </span>en  su  ca<span class=\"_ _4\"></span>so,<span class=\"_ _0\"></span>  <span class=\"ls12\">el</span> correspondiente deterioro por p\u00e9rdidas crediticias esperadas. b)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pas<span class=\"_ _0\"></span>ivo financiero y patrimonio neto </span>Un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>nstrumento <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>capital <span class=\"_ _d4\"></span>es <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>contrato <span class=\"_ _cf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>representa <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _cf\"></span>residual <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>patrimonio neto\u201d<span class=\"ffa\"> del Grupo. </span>Los <span class=\"_ _0\"></span>principales <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivos <span class=\"_ _0\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>mantenidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>financieros a vencimiento<span class=\"ffd\">\u201d</span>, que se clasifican como valorados posteriormente a <span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>oste amortizado<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>c)<span class=\"ls0\"> <span class=\"_ _db\"> </span>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 <span class=\"ffd ls0\">\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">, neto de costes directos de emisi\u00f3n. </span></span>d)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>tamos bancarios </span>Los <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>descubiertos <span class=\"_ _0\"></span>bancari<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>devengan <span class=\"_ _0\"></span>intereses <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>recibido, neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>directos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>emisi\u00f3n. <span class=\"_ _d2\"></span>Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"></span>financieros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>incluidas <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>primas <span class=\"_ _d2\"></span>pag<span class=\"_ _4\"></span>aderas <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>la liquidaci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>reembolso <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>emisi\u00f3n, <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201cprincipio <span class=\"_ _d2\"> </span></span>del devengo<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"ffd\">\u201d</span> y <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1aden <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>instrumento <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>medida <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidan <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>en que se producen. e)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Acreedores comerciales </span>Los <span class=\"ffd\">\u201c</span>acreedores comerciales<span class=\"ffd\">\u201d</span> no devengan intereses y se registran a su <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor nominal<span class=\"ffd\">\u201d</span>. 4.8 <span class=\"_ _b6\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d4\"></span>propias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>adquiere <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>registran, <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>valor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la contraprestaci\u00f3n  entregada  a<span class=\"_ _4\"></span>  cambio,  directamente <span class=\"_ _d5\"> </span>como  menor  v<span class=\"_ _4\"></span>alor  del  <span class=\"ffd\">\u201c</span>patrimonio  neto<span class=\"ffd\">\u201d</span>.  Los resultados <span class=\"_ _d4\"></span>derivados <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>compra, <span class=\"_ _d4\"></span>venta, <span class=\"_ _d4\"></span>emisi\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>instrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio propio  se  reconocen  directa<span class=\"_ _4\"></span>mente  en  <span class=\"ffd\">\u201c</span>pa<span class=\"_ _0\"></span>trimonio  neto  c<span class=\"_ _4\"></span>onsolidado<span class=\"ffd\">\u201d</span>,  sin  que  en  ning\u00fan <span class=\"_ _d5\"> </span>caso  se registre resultado alguno en la cuenta de p\u00e9rdidas y ganancias consolidada. 4.9 <span class=\"_ _b6\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre: a.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Prov<span class=\"_ _0\"></span>isiones</span>: <span class=\"_ _d0\"> </span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _db\"> </span>acreedores <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>cubren <span class=\"_ _db\"> </span>obligaciones <span class=\"_ _d0\"> </span>a<span class=\"_ _0\"></span>ctuales <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>erivadas <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>sucesos </span>pasados, <span class=\"_ _cf\"></span>cuya <span class=\"_ _d4\"></span>cancelaci\u00f3n <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>probable <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>origine <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>salida <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>recursos, <span class=\"_ _cf\"></span>pero <span class=\"_ _d3\"></span>que <span class=\"_ _d4\"></span>resultan<span class=\"_ _4\"></span> indeterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Pas<span class=\"_ _0\"></span>ivos contingentes:<span class=\"_ _0\"></span></span> obligaciones posibles <span class=\"_ _0\"></span>surgidas como consecuencia <span class=\"_ _0\"></span>de sucesos<span class=\"_ _0\"></span> pasados, </span>cuya <span class=\"_ _d4\"></span>materializaci\u00f3n <span class=\"_ _d4\"></span>futura <span class=\"_ _d4\"></span>est\u00e1 <span class=\"_ _d4\"></span>condicionada <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>ocurra, <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>no, <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>m\u00e1s <span class=\"_ _d4\"></span>eventos <span class=\"_ _d4\"></span>futuros independientes de la voluntad de la Entidad<span class=\"_ _0\"></span>. 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=\"_ _cf\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>provision<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de l<span class=\"_ _4\"></span>o contrario.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>pasivos <span class=\"_ _0\"></span>contingentes<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>consolidado<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>sino <span class=\"_ _cf\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>informa <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>los mismos <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>Notas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>memoria <span class=\"_ _d4\"></span>consolidada, <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>sean <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onsiderados <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>omo remotos, conforme a los requerimientos de NIC 37. Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>provisiones<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>(que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>cuantifican <span class=\"_ _cf\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mej<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isponible <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>consecuencias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>suceso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>traen <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>reestimadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre contable) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>utilizan <span class=\"_ _d3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>frontar <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>obligaciones <span class=\"_ _d3\"></span>espec\u00edficas <span class=\"_ _d3\"></span>para <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _d3\"></span>fueron <span class=\"_ _d3\"></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=\"_ _d2\"> </span>compensaci\u00f3n <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rcero <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>momento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>liquidar <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>obligaci\u00f3n, <span class=\"_ _d2\"> </span>siempre <span class=\"_ _d3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>no existan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>udas <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>dicho <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>percibido, <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _cf\"></span>como <span class=\"_ _0\"></span>activo, <span class=\"_ _cf\"></span>excepto <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e que <span class=\"_ _d4\"></span>exista <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>\u00ednculo <span class=\"_ _d4\"></span>legal <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>haya <span class=\"_ _d4\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _d4\"></span>parte <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>riesgo, <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>virtud <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>cual <span class=\"_ _d4\"></span>la sociedad <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _0\"></span>obligada <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>responder; <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>esta <span class=\"_ _cf\"></span>situaci\u00f3n, <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>tendr\u00e1 <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>para estimar el importe por el que, en su caso, figurar\u00e1 la correspondiente provisi\u00f3n. Provisiones para terminaci\u00f3n de obras Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>obra<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>contablemente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>terminaci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>obra por el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>facturas <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>endientes <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>promoci\u00f3n <span class=\"_ _d6\"> </span>correspondiente <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>de postventa 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=\"_ _cf\"></span>2025 y <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de <span class=\"_ _cf\"></span>2024 no <span class=\"_ _0\"></span>existen p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>contingentes, activos <span class=\"_ _0\"></span>contingentes ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"lsc\">18</span> siguiente. 4.10 <span class=\"_ _ce\"> </span>Impue<span class=\"_ _0\"></span>sto sobre las ganancias El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>gasto <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _cf\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>ganancias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  transacci\u00f3n  cuyos resultados <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>registran <span class=\"_ _d0\"> </span>directamente <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d1\"> </span>neto <span class=\"_ _d0\"> </span>consolidado<span class=\"ffd\">\u201d</span>, <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>cuyo <span class=\"_ _d0\"> </span>supuesto <span class=\"_ _d1\"> </span>el \u201c<span class=\"ffa\">impuesto sobre beneficios</span>\u201d<span class=\"ffa\"> tambi\u00e9n se registra en el <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">. </span>El <span class=\"ffd\">\u201c</span>gasto o ingreso por impuesto sobre beneficios<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> comprende la parte relativa al gasto o ingreso por el \u201c<span class=\"ffa\">impuesto corriente</span>\u201d<span class=\"ffa\"> y la parte correspondiente al gasto o ingreso por </span>\u201c<span class=\"ffa\">impuesto diferido</span>\u201d<span class=\"ffa\">. </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>aquellos <span class=\"_ _cf\"></span>impuestos <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>prev\u00e9n <span class=\"_ _cf\"></span>recuperables <span class=\"_ _0\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ferencias entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as cuentas <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _d4\"></span>consolidadas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _cf\"></span>imponibles <span class=\"_ _d4\"></span>correspondientes <span class=\"_ _cf\"></span>utilizadas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la ganancia <span class=\"_ _d2\"> </span>fiscal, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontabilizan <span class=\"_ _d2\"></span>utilizando <span class=\"_ _d3\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>pasivo<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"></span>balance <span class=\"_ _d3\"></span>consolidado<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>e cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia temporal <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>cr\u00e9dito q<span class=\"_ _0\"></span>ue corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen al <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos. Se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _cf\"></span>temporales<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>erivadas de <span class=\"_ _cf\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>Sociedades <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empresas <span class=\"_ _cf\"></span>asociadas, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de p<span class=\"_ _0\"></span>articipaciones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>negocios<span class=\"_ _4\"></span> conjuntos, <span class=\"_ _d2\"> </span>salvo <span class=\"_ _d6\"> </span>cuando <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>puede <span class=\"_ _d2\"> </span>controlar <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>reversi\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _d2\"> </span>temporales <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible<span class=\"_ _4\"></span>.<span class=\"_ _260\"> </span>No obstante, lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _df\"> </span>Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>impuesto <span class=\"_ _d3\"></span>diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>solamente <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>reconocen <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsidere </span>probable  qu<span class=\"_ _4\"></span>e <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>consolidadas  vayan <span class=\"_ _d6\"> </span>a  tener <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>futuro <span class=\"_ _d5\"> </span>suficientes <span class=\"_ _d6\"> </span>ganancias fiscales contra las que poder hacerlos efectivos. 2.<span class=\"ls0\"> <span class=\"_ _df\"> </span>En  ning\u00fan  caso  se  registran  <span class=\"ffd\">\u201c</span>im<span class=\"_ _0\"></span>puestos  diferidos<span class=\"ffd\">\u201d</span>  con  origen  en  los  fondos  de  comercio </span>aflorados en una adquisici\u00f3n. Con <span class=\"_ _d3\"></span>ocasi\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d3\"></span>cierre <span class=\"_ _d3\"></span>contable, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>revisan <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>impu<span class=\"_ _4\"></span>estos <span class=\"_ _d3\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>registrados <span class=\"_ _d3\"></span>(tanto <span class=\"_ _d3\"></span>activos como <span class=\"_ _d5\"> </span>pasivos) <span class=\"_ _d6\"> </span>con  o<span class=\"_ _4\"></span>bjeto <span class=\"_ _d6\"> </span>de  c<span class=\"_ _4\"></span>omprobar <span class=\"_ _d5\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>mantienen <span class=\"_ _d6\"> </span>vigentes, <span class=\"_ _d5\"> </span>efectu\u00e1ndose <span class=\"_ _d6\"> </span>las <span class=\"_ _d5\"> </span>oportunas correcciones a los m<span class=\"_ _0\"></span>ismos de acuerdo con los <span class=\"_ _0\"></span>resultados de los <span class=\"_ _0\"></span>an\u00e1lisis realizados, y considerando en su caso los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>prob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _d1\"> </span>del  g<span class=\"_ _0\"></span>rupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _cf\"></span>. <span class=\"_ _d6\"> </span>y <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ive Virtual Tours, S.L.U. 4.11 <span class=\"_ _ce\"> </span>Ingresos y g<span class=\"_ _0\"></span>astos Los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>gastos se <span class=\"_ _0\"></span>imputan <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>funci\u00f3n d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cprincipio</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>devengo<span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>decir, <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roduce la <span class=\"_ _cf\"></span>corriente <span class=\"_ _cf\"></span>real <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>bienes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servicios <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>mismos <span class=\"_ _cf\"></span>representan, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>independencia <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>momento en <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>produzca <span class=\"_ _cf\"></span>la c<span class=\"_ _0\"></span>orriente <span class=\"_ _0\"></span>monetaria <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>financiera <span class=\"_ _0\"></span>derivada <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>ellos. <span class=\"_ _0\"></span>Dichos <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>valoran por el <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de la contraprestaci\u00f3n recibida, deducidos descuentos e impuestos. Para determinar si se deben reconocer los ingresos, la Sociedad sigue un proceso de cinco pasos, <span class=\"_ _cf\"></span><span class=\"ls12\">en </span>base <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>premisas <span class=\"_ _d4\"></span>establecidas <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>15: <span class=\"_ _cf\"></span>Ingresos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>Actividades <span class=\"_ _cf\"></span>Ordinarias <span class=\"_ _cf\"></span>Procedentes <span class=\"_ _d4\"></span>d<span class=\"_ _4\"></span>e Contratos con Clientes\u201d:<span class=\"ffa\"> </span>1)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Identificaci\u00f3n del contrato. </span>2)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Identificaci\u00f3n de las diferentes obligaciones de desempe\u00f1o. </span>3)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Determinaci\u00f3n del precio de la transacci\u00f3n. </span>4)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Asignaci\u00f3n del precio de la transacci\u00f3n a cada una de las ob<span class=\"_ _4\"></span>ligaciones de desempe\u00f1o.<span class=\"_ _0\"></span> </span>5)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Reconocer <span class=\"_ _df\"> </span>los <span class=\"_ _df\"> </span>ingresos <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>el <span class=\"_ _df\"> </span>momento <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>que <span class=\"_ _df\"> </span>se <span class=\"_ _df\"> </span>satisfacen <span class=\"_ _df\"> </span>las <span class=\"_ _df\"> </span>obligaciones <span class=\"_ _df\"> </span>de </span>desempe\u00f1o. Dado qu<span class=\"_ _0\"></span>e las ca<span class=\"_ _0\"></span>racter\u00edsticas de los c<span class=\"_ _0\"></span>ontratos suscritos <span class=\"_ _0\"></span>con clientes <span class=\"_ _0\"></span>no difieren d<span class=\"_ _0\"></span>e forma significa<span class=\"_ _0\"></span>tiva, y conforme <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>lo <span class=\"_ _d3\"></span>previsto <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>citada <span class=\"_ _d2\"> </span>norma, <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d2\"> </span>aplica <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>tratamiento <span class=\"_ _d3\"></span>contable <span class=\"_ _d2\"> </span>colectivo <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>lo<span class=\"_ _4\"></span>s mismos. Por <span class=\"_ _d3\"></span>lo <span class=\"_ _d2\"></span>que <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>refiere <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>ventas <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d3\"></span>inmobiliarias, <span class=\"_ _d3\"></span>las <span class=\"_ _d6\"> </span>entidades <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>Gru<span class=\"_ _4\"></span>po <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _d3\"></span>el criterio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>reconocer <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>ventas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>mismas<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>entregado <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>inmuebles <span class=\"_ _d4\"></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 se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>que ti<span class=\"_ _0\"></span>ene lugar <span class=\"_ _0\"></span>la ve<span class=\"_ _0\"></span>nta de  producto  terminado  r<span class=\"_ _4\"></span>esidencial  cuando <span class=\"_ _d6\"> </span>s<span class=\"_ _0\"></span>e  produce  la<span class=\"_ _4\"></span>  entrega  de <span class=\"_ _d5\"> </span>llaves,  que  c<span class=\"_ _4\"></span>oincide  con  el levantamiento <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>escritura <span class=\"_ _d9\"> </span>p\u00fablica<span class=\"_ _0\"></span>. <span class=\"_ _d9\"> </span>En <span class=\"_ _d9\"> </span>caso <span class=\"_ _d9\"> </span>contrario, <span class=\"_ _d9\"> </span>no <span class=\"_ _d9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d9\"> </span>considera <span class=\"_ _d9\"> </span>que <span class=\"_ _d9\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>venta <span class=\"_ _d9\"> </span>queda perfeccionada a los efectos de su registro contable.  En <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>ingresos <span class=\"_ _d3\"></span>ordinarios <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"></span>se <span class=\"_ _d2\"> </span>incluyen <span class=\"_ _d3\"></span>descuentos, <span class=\"_ _d2\"> </span>IVA <span class=\"_ _d2\"></span>y <span class=\"_ _d2\"></span>otros <span class=\"_ _d3\"></span>impuestos <span class=\"_ _d2\"> </span>relacionados <span class=\"_ _d2\"></span>con <span class=\"_ _d3\"></span>las ventas. Los gastos se imputan en funci\u00f3n del devengo, es decir, cuando se incurren. Los  <span class=\"ffd\">\u201c<span class=\"_ _4\"></span><span class=\"ffa\">ingresos <span class=\"_ _d6\"> </span>por  intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>se  devengan <span class=\"_ _d6\"> </span>siguiendo <span class=\"_ _d5\"> </span>un <span class=\"_ _d6\"> </span>criterio <span class=\"_ _d5\"> </span>temporal, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>funci\u00f3n <span class=\"_ _d5\"> </span>del <span class=\"_ _d6\"> </span>principal </span></span>pendiente de pago y <span class=\"_ _0\"></span>el tipo de in<span class=\"_ _0\"></span>ter\u00e9s efectivo aplicable, que es el tipo que <span class=\"_ _0\"></span>descuenta exactamente los futuros <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>efectivo <span class=\"_ _d6\"> </span>estimados  r<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span>cibir <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>lo <span class=\"_ _d5\"> </span>largo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>ida <span class=\"_ _d6\"> </span>prevista <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>financiero <span class=\"_ _d6\"> </span>del importe en libros neto de dicho activo<span class=\"_ _260\"> </span><div class=\"c w22 h0_1 gs8\"><div class=\"t m0 x2c h3c y12c ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h3c y100 ffa fse fc0 sc0 lsc ws0\">22<span class=\"ls0\"> </span></div><div class=\"t m0 x2c h3c y12d ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h3c y12e ffa fse fc0 sc0 ls0 ws0\">Los <span class=\"_ _d4\"></span>gastos <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>ga<span class=\"_ _0\"></span>nancias <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>tiene <span class=\"_ _d4\"></span>lugar <span class=\"_ _d4\"></span>una </div><div class=\"t m0 x29 h3c y12f ffa fse fc0 sc0 ls0 ws0\">disminuci\u00f3n <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>beneficios <span class=\"_ _cf\"></span>econ\u00f3micos <span class=\"_ _cf\"></span>futuros <span class=\"_ _cf\"></span>relacionados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>reducci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>un </div><div class=\"t m0 x29 h3c y130 ffa fse fc0 sc0 ls0 ws0\">incremento de<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>pasivo, <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>medir <span class=\"_ _0\"></span>de fo<span class=\"_ _0\"></span>rma fiable. <span class=\"_ _0\"></span>Esto im<span class=\"_ _0\"></span>plica que <span class=\"_ _0\"></span>el re<span class=\"_ _0\"></span>gistro de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto </div><div class=\"t m0 x29 h3c y131 ffa fse fc0 sc0 ls0 ws0\">tiene lugar de forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activo. </div><div class=\"t m0 x29 h3c y206 ffa fse fc0 sc0 ls0 ws0\">Adicionalmente, <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>gasto <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _d0\"> </span>inmediata <span class=\"_ _d0\"> </span>cuando <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>desembolso <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d0\"> </span>genera </div><div class=\"t m0 x29 h3c y207 ffa fse fc0 sc0 ls0 ws0\">beneficios <span class=\"_ _d2\"> </span>econ\u00f3micos <span class=\"_ _d6\"> </span>futuros <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>uando <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>umple <span class=\"_ _d2\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>requisitos <span class=\"_ _d6\"> </span>necesarios <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>registro </div><div class=\"t m0 x29 h3c y208 ffa fse fc0 sc0 ls0 ws0\">como activo. </div><div class=\"t m0 x29 h3c y3c8 ffa fse fc0 sc0 ls0 ws0\">Asimismo, <span class=\"_ _cf\"></span>se reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>alguno, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo </div><div class=\"t m0 x29 h3c y1aa ffa fse fc0 sc0 ls0 ws0\">puede ser un pasivo por una garant\u00eda.<span class=\"_ _260\"> </span> </div><div class=\"t m0 x29 h3c y3c9 ffa fse fc0 sc0 ls0 ws0\">Por <span class=\"_ _d6\"> </span>regl<span class=\"_ _0\"></span>a <span class=\"_ _d6\"> </span>general, <span class=\"_ _d5\"> </span>las <span class=\"_ _d6\"> </span>comisiones <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>agentes <span class=\"_ _d6\"> </span>externos <span class=\"_ _d6\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d6\"> </span>imputables <span class=\"_ _d5\"> </span>espec\u00edficamente <span class=\"_ _d6\"> </span>a   <span class=\"_ _d2\"> </span>las </div><div class=\"t m0 x29 h3c y3ca ffa fse fc0 sc0 ls0 ws0\">promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _cf\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _cf\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>inicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>las </div><div class=\"t m0 x29 h3c y3cb ffa fse fc0 sc0 ls0 ws0\">promociones <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span> <span class=\"_ _d3\"></span>momento <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>registro <span class=\"_ _d2\"> </span>contable <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>ventas, <span class=\"_ _d2\"></span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>ep\u00edgrafe<span class=\"_ _260\"> </span> </div><div class=\"t m0 x29 h5d y3cc ffd fse fc0 sc0 ls0 ws0\">\u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>imputaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>gastos <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>el </div><div class=\"t m0 x29 h3c y3cd ffa fse fc0 sc0 ls0 ws0\">momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>ingresos por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntregas, <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>ejercicio <span class=\"_ _cf\"></span>el<span class=\"_ _4\"></span> </div><div class=\"t m0 x29 h3c y20d ffa fse fc0 sc0 ls0 ws0\">margen derivado de <span class=\"_ _0\"></span>los contratos de venta s<span class=\"_ _0\"></span>uscritos pendiente de contabilizar supere <span class=\"_ _0\"></span>el importe de los </div><div class=\"t m0 x29 h3c y20e ffa fse fc0 sc0 ls0 ws0\">gastos. <span class=\"_ _d4\"></span>En <span class=\"_ _cf\"></span>caso <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>cuente <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>positivo, <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>gastos <span class=\"_ _cf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>imputan <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>la </div><div class=\"t m0 x29 h3c y20f ffa fse fc0 sc0 ls0 ws0\">cuenta de p\u00e9rdidas y ganancias consolidada. </div><div class=\"t m0 x29 h3c y1b2 ffa fse fc0 sc0 ls0 ws0\">Los <span class=\"_ _df\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _df\"> </span>comerciales<span class=\"_ _0\"></span>, <span class=\"_ _df\"> </span>excepto <span class=\"_ _d8\"> </span>las <span class=\"_ _df\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _d8\"> </span>de <span class=\"_ _df\"> </span>venta <span class=\"_ _d7\"> </span>mencionadas <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>se <span class=\"_ _df\"> </span>encuen<span class=\"_ _0\"></span>tren<span class=\"_ _4\"></span> </div><div class=\"t m0 x29 h3c y17c ffa fse fc0 sc0 ls0 ws0\">condicionadas <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>p<span class=\"_ _0\"></span>erfeccionamiento <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la  misma <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>cargan <span class=\"_ _d6\"> </span>a <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>cuenta <span class=\"_ _d6\"> </span>de  p\u00e9rd<span class=\"_ _4\"></span>idas <span class=\"_ _d6\"> </span>y <span class=\"_ _d5\"> </span>ganancias </div><div class=\"t m0 x29 h3c y141 ffa fse fc0 sc0 ls0 ws0\">consolidada del ejercicio en que se incurren. </div><div class=\"t m0 x2c h53 y3ce ffc fse fc0 sc0 ls0 ws0\">4.12 <span class=\"_ _ce\"> </span>Costes p<span class=\"_ _0\"></span>or intereses </div><div class=\"t m0 x29 h3c y3cf ffa fse fc0 sc0 ls0 ws0\">Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>costes <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>directamente <span class=\"_ _d2\"> </span>imputables <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>adquisici\u00f3n, <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>producci\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e </div><div class=\"t m0 x29 h3c y315 ffa fse fc0 sc0 ls0 ws0\">activos <span class=\"_ _d3\"></span>cualificados, <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>necesariamente <span class=\"_ _d3\"></span>precisan <span class=\"_ _d3\"></span>un <span class=\"_ _d2\"></span>per\u00edo<span class=\"_ _4\"></span>do <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>tiempo <span class=\"_ _d3\"></span>sustancial </div><div class=\"t m0 x29 h3c y316 ffa fse fc0 sc0 ls0 ws0\">para <span class=\"_ _cf\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _cf\"></span>preparados <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos, <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1ade<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>activos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>el </div><div class=\"t m0 x29 h3c y3d0 ffa fse fc0 sc0 ls0 ws0\">momento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>est\u00e9n <span class=\"_ _cf\"></span>sustancialmente <span class=\"_ _d4\"></span>preparados <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>uso <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>bien </div><div class=\"t m0 x29 h3c y3d1 ffa fse fc0 sc0 ls0 ws0\">se <span class=\"_ _0\"></span>produzca u<span class=\"_ _0\"></span>na interrupci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sarrollo de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos. <span class=\"_ _0\"></span>Los ingresos <span class=\"_ _0\"></span>procedentes <span class=\"_ _0\"></span>de </div><div class=\"t m0 x29 h3c y3d2 ffa fse fc0 sc0 ls0 ws0\">inversiones <span class=\"_ _cf\"></span>obtenidos <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>a\u00fan <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>invertido<span class=\"_ _4\"></span> </div><div class=\"t m0 x29 h3c y3d3 ffa fse fc0 sc0 ls0 ws0\">en activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. </div><div class=\"t m0 x29 h3c y3d4 ffa fse fc0 sc0 ls0 ws0\">En <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>medida <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>fondo<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>roceden <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>ge<span class=\"_ _0\"></span>n\u00e9ricos, <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>por </div><div class=\"t m0 x29 h3c y3b3 ffa fse fc0 sc0 ls0 ws0\">intereses <span class=\"_ _cf\"></span>susceptible <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _cf\"></span>capitalizado <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>determina<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>t\u00e9rminos <span class=\"_ _cf\"></span>generales, <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>tasa <span class=\"_ _0\"></span>de </div><div class=\"t m0 x29 h3c y3d5 ffa fse fc0 sc0 ls0 ws0\">capitalizaci\u00f3n  a  l<span class=\"_ _0\"></span>a  inversi\u00f3n  efectuada  e<span class=\"_ _0\"></span>n  dicho  activo.  Esta<span class=\"_ _0\"></span>  tasa  de <span class=\"_ _d1\"> </span>capitalizaci\u00f3n  es  la <span class=\"_ _d1\"> </span>media<span class=\"_ _4\"></span> </div><div class=\"t m0 x29 h3c y3d6 ffa fse fc0 sc0 ls0 ws0\">ponderada <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>inte<span class=\"_ _0\"></span>reses <span class=\"_ _d4\"></span>aplicables <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>sociedades, <span class=\"_ _d4\"></span>que </div><div class=\"t m0 x29 h3c y3d7 ffa fse fc0 sc0 ls0 ws0\">han <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>vigentes <span class=\"_ _d2\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>ejercicio, <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>diferentes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>espec\u00edficamente <span class=\"_ _d3\"></span>formalizados <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>ara </div><div class=\"t m0 x29 h3c y3d8 ffa fse fc0 sc0 ls0 ws0\">financiar algunos ac<span class=\"_ _0\"></span>tivos. El importe de los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span>, capitalizados d<span class=\"_ _0\"></span>urante el ejercicio, no </div><div class=\"t m0 x29 h3c y3d9 ffa fse fc0 sc0 ls0 ws0\">excede del total de <span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span> en que se ha incurrido durante ese mismo ejercicio. </div><div class=\"t m0 x2c h53 y3da ffc fse fc0 sc0 ls0 ws0\">4.13 <span class=\"_ _ce\"> </span>Resulta<span class=\"_ _0\"></span>do de explotaci\u00f3n </div><div class=\"t m0 x29 h3c y3db ffa fse fc0 sc0 ls0 ws0\">El <span class=\"_ _d0\"> </span>resultado <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>explotaci\u00f3n <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>presenta <span class=\"_ _d0\"> </span>antes <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>participaci\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>resultados <span class=\"_ _d1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>empresas </div><div class=\"t m0 x29 h3c y3dc ffa fse fc0 sc0 ls0 ws0\">asociadas, de los ingresos procedentes de inversiones financieras y de lo<span class=\"_ _4\"></span>s gastos financieros.<span class=\"_ _0\"></span> </div><div class=\"t m0 x2c h53 y3dd ffc fse fc0 sc0 ls0 ws0\">4.14 <span class=\"_ _ce\"> </span>Indem<span class=\"_ _0\"></span>nizaciones por despido </div><div class=\"t m0 x29 h3c y3de ffa fse fc0 sc0 ls0 ws0\">De <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _cf\"></span>vigente, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _cf\"></span>obligado <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>pago <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>aquellos </div><div class=\"t m0 x29 h3c y3df ffa fse fc0 sc0 ls0 ws0\">empleados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _cf\"></span>bajo <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>rminadas <span class=\"_ _cf\"></span>condiciones, <span class=\"_ _0\"></span>resc<span class=\"_ _0\"></span>inda <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _cf\"></span>relaciones <span class=\"_ _cf\"></span>laborales. <span class=\"_ _0\"></span>Por <span class=\"_ _cf\"></span>tanto, </div><div class=\"t m0 x29 h3c y3e0 ffa fse fc0 sc0 ls0 ws0\">las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>despido <span class=\"_ _0\"></span>susceptibles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>cuantificaci\u00f3n <span class=\"_ _cf\"></span>razonable <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>gasto <span class=\"_ _0\"></span>en </div><div class=\"t m0 x29 h3c y3e1 ffa fse fc0 sc0 ls0 ws0\">el ejercicio en el que se adopta la decisi\u00f3n del despido.  </div><div class=\"t m0 x29 h3c y3e2 ffa fse fc0 sc0 ls0 ws0\">Ni <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"></span>las <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d3\"></span>anuales <span class=\"_ _d2\"></span>consolidadas <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d3\"></span>de <span class=\"_ _d6\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>ni <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2024</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>a </div><div class=\"t m0 x29 h3c y19a ffa fse fc0 sc0 ls0 ws0\">registrado <span class=\"_ _d0\"> </span>provisi\u00f3n <span class=\"_ _d0\"> </span>alguna <span class=\"_ _d1\"> </span>por <span class=\"_ _d0\"> </span>este <span class=\"_ _d0\"> </span>concepto, <span class=\"_ _d0\"> </span>ya <span class=\"_ _d0\"> </span>que <span class=\"_ _d1\"> </span>no <span class=\"_ _d0\"> </span>est\u00e1n <span class=\"_ _d0\"> </span>previstas <span class=\"_ _d0\"> </span>situaciones <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>esta </div><div class=\"t m0 x29 h3c y3e3 ffa fse fc0 sc0 ls0 ws0\">naturaleza. </div><div class=\"t m0 x2c h53 y3e4 ffc fse fc0 sc0 ls0 ws0\">4.15 <span class=\"_ _ce\"> </span>Remune<span class=\"_ _0\"></span>raci\u00f3n de Administradores y al Personal Directivo </div><div class=\"t m0 x29 h3c y328 ffa fse fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>remuneraci\u00f3n <span class=\"_ _0\"></span>a<span class=\"ffd\">l <span class=\"_ _0\"></span>personal <span class=\"_ _0\"></span>directivo <span class=\"_ _cf\"></span>(\u201c</span>Alta <span class=\"_ _0\"></span>Direcci\u00f3n<span class=\"ffd ls13\">\u201d)</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _cf\"></span>D<span class=\"_ _4\"></span>ominante <span class=\"_ _0\"></span>(v<span class=\"_ _0\"></span>\u00e9ase Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">21<span class=\"_ _0\"></span></span>) <span class=\"_ _0\"></span>se </div><div class=\"t m0 x29 h3c y329 ffa fse fc0 sc0 ls0 ws0\">imputa <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span><span class=\"ls14\">su</span> <span class=\"_ _cf\"></span>devengo, <span class=\"_ _0\"></span>registr\u00e1ndose <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>correspondiente <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _cf\"></span>en </div><div class=\"t m0 x29 h3c y32a ffa fse fc0 sc0 ls0 ws0\">caso de que el importe no hubiera sido objeto de liquidaci\u00f3n.<span class=\"_ _260\"> </span> </div></div>En  el  caso  de  transacciones  que  se  liquiden  c<span class=\"_ _4\"></span>on <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>instrumentos  de  patr<span class=\"_ _4\"></span>imonio  (L<span class=\"_ _0\"></span>TIP)<span class=\"ffd\">\u201d</span>,  tanto  los servicios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>restados <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>incremento <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _cf\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidado<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>valo<span class=\"_ _0\"></span>ran <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>instrumentos de p<span class=\"_ _0\"></span>atrimonio cedidos, referido <span class=\"_ _0\"></span>a la<span class=\"_ _0\"></span> fecha del <span class=\"_ _0\"></span>acuerdo de <span class=\"_ _0\"></span>concesi\u00f3n. Si por <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>liquidan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>efectivo, <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>servicios <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _cf\"></span>pasivo <span class=\"_ _0\"></span>se reconocen <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>este <span class=\"_ _cf\"></span>\u00faltimo, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>cumplen <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>requisitos para su reconocimiento<span class=\"_ _260\"> </span>. 4.16 <span class=\"_ _ce\"> </span>Eleme<span class=\"_ _0\"></span>ntos patrimoniales de naturaleza medioambiental Se <span class=\"_ _cf\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _cf\"></span>cuya <span class=\"_ _cf\"></span>finalidad <span class=\"_ _0\"></span>principal <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>minimi<span class=\"_ _0\"></span>zaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>impacto <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la protecci\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>mejora <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>medio <span class=\"_ _d4\"></span>amb<span class=\"_ _0\"></span>iente, <span class=\"_ _d4\"></span>incluyendo <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>reducci\u00f3n <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>eliminaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>contaminaci\u00f3n futura.<span class=\"_ _260\"> </span> Dada <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>actividad <span class=\"_ _d1\"> </span>a <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>que<span class=\"_ _4\"></span> <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>dedica <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Grupo <span class=\"_ _d1\"> </span>no <span class=\"_ _d1\"> </span>tiene  re<span class=\"_ _0\"></span>sponsabilidades, <span class=\"_ _d1\"> </span>gastos,  a<span class=\"_ _0\"></span>ctivos, <span class=\"_ _d1\"> </span>ni provisiones <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>contingencias <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _cf\"></span>medioambiental <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>pudieran <span class=\"_ _cf\"></span>ser <span class=\"_ _cf\"></span>significativos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>relaci\u00f3n con <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d4\"></span>neto<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>situaci\u00f3n <span class=\"_ _d4\"></span>financiera <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>resultados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>misma. <span class=\"_ _cf\"></span>Po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>este <span class=\"_ _d4\"></span>motivo, <span class=\"_ _cf\"></span>no <span class=\"_ _d4\"></span>se incluyen desgloses en las presentes cuentas anuales consolidadas. 4.17 <span class=\"_ _ce\"> </span>Transa<span class=\"_ _0\"></span>cciones con vinculadas El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>realiza <span class=\"_ _d4\"></span>todas <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>operaciones <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>inculadas <span class=\"_ _d4\"></span>(financieras, <span class=\"_ _d4\"></span>comerciales <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cualquier <span class=\"_ _d4\"></span>otra \u00edndole) <span class=\"_ _d3\"></span>fijando <span class=\"_ _d3\"></span>precios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>transfe<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>enmarcan <span class=\"_ _d3\"></span>dentro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"></span>prescripciones <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>OCDE para  regular <span class=\"_ _d5\"> </span>transacciones <span class=\"_ _d6\"> </span>con  empresas  d<span class=\"_ _4\"></span>el  Grupo<span class=\"_ _0\"></span>, <span class=\"_ _d5\"> </span>asociadas  y <span class=\"_ _d5\"> </span>otras  par<span class=\"_ _4\"></span>tes  relaci<span class=\"_ _4\"></span>onadas<span class=\"_ _0\"></span>.  Las<span class=\"_ _4\"></span> obligaciones <span class=\"_ _df\"> </span>en <span class=\"_ _d9\"> </span>materia <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>documentaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>es<span class=\"_ _0\"></span>tos <span class=\"_ _d9\"> </span>precios <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>transferencia <span class=\"_ _df\"> </span>se <span class=\"_ _d9\"> </span>encuentran cumplimentadas, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo que<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante c<span class=\"_ _0\"></span>onsideran que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen riesgos <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _cf\"></span>respecto <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>aspecto <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pueda<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>derivarse <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>consideraci\u00f3n en el futuro. En <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>pusiesen <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>manifiesto <span class=\"_ _d4\"></span>diferencias <span class=\"_ _d3\"></span>significativas <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>pre<span class=\"_ _0\"></span>cio <span class=\"_ _d4\"></span>establecido <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el \u201c<span class=\"ffa\">valor  ra<span class=\"_ _4\"></span>zonable<span class=\"ffd\">\u201d</span>  de <span class=\"_ _d6\"> </span>una  transacci\u00f3n <span class=\"_ _d6\"> </span>realizada  entre <span class=\"_ _d5\"> </span>partes  vinculadas,<span class=\"_ _4\"></span>  esta <span class=\"_ _d6\"> </span>diferencia  tendr\u00eda <span class=\"_ _d6\"> </span>la </span>consideraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>distribuci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>aportaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>fo<span class=\"_ _0\"></span>ndos <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de <span class=\"ffd\">\u201c</span>reservas<span class=\"ffd\">\u201d</span>. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a <span class=\"ffd\">\u201c</span>valores de mercado<span class=\"ffd\">\u201d</span>. 4.18 <span class=\"_ _ce\"> </span>Partidas<span class=\"_ _0\"></span> corrientes y no corrientes  <span class=\"_ _e4\"> </span><span class=\"ffd\">Se <span class=\"_ _cf\"></span>consideran <span class=\"_ _cf\"></span>\u201cactivos <span class=\"_ _cf\"></span>corrientes\u201d <span class=\"_ _cf\"></span>aquellos <span class=\"_ _cf\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _d4\"></span>\u201c</span>ciclo <span class=\"_ _cf\"></span>normal <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>explotaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ffd\">(\u201cbusiness <span class=\"_ _cf\"></span>as </span>usua<span class=\"ffd\">l\u201d)</span>  que  con  car\u00e1cter <span class=\"_ _d5\"> </span>general  se  cons<span class=\"_ _4\"></span>idera  de  un  a<span class=\"_ _4\"></span>\u00f1o,  tambi\u00e9n  aquellos <span class=\"_ _d5\"> </span>otros  activos  cuyo<span class=\"_ _4\"></span> vencimiento, <span class=\"_ _cf\"></span>enajenaci\u00f3n <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>realizaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>espera <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>produzca <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>corto <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>desde <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha de <span class=\"_ _d3\"> </span>cierre <span class=\"_ _d3\"> </span>del <span class=\"_ _d3\"> </span>ejercicio, <span class=\"_ _d3\"> </span>los <span class=\"_ _d2\"> </span>\u201ca<span class=\"_ _4\"></span>ctivos <span class=\"_ _d3\"> </span>financieros <span class=\"_ _d3\"> </span>mantenidos <span class=\"_ _d3\"> </span>para <span class=\"_ _d3\"> </span>negociar\u201d, <span class=\"_ _d3\"> </span>con <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"> </span>excepci\u00f3n <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>los \u201cderivados <span class=\"_ _d2\"> </span>financiero<span class=\"_ _4\"></span>s\u201d <span class=\"_ _d3\"> </span>cu<span class=\"_ _0\"></span>yo <span class=\"_ _d3\"> </span>plazo <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>iquidaci\u00f3n <span class=\"_ _d3\"> </span>sea <span class=\"_ _d2\"> </span>superior <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _d3\"> </span>a\u00f1o <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"> </span>el <span class=\"_ _d6\"> </span>\u201c<span class=\"ffa\">efectivo <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>otros <span class=\"_ _d3\"></span>activos </span>l\u00edquidos equivalentes<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span> Los activos que no cumplen estos requisitos se califican como no corrientes.  <span class=\"_ _e4\"> </span><span class=\"ffd\">Del <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>modo, <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u201cpasivos <span class=\"_ _0\"></span>corrientes\u201d <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>\u201c</span>ciclo <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos financieros <span class=\"_ _d4\"></span>mantenidos <span class=\"_ _d4\"></span>para <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>egociar, <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>excepci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>derivados <span class=\"_ _d4\"></span>financieros <span class=\"_ _d4\"></span>cuyo <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>de liquidaci\u00f3n <span class=\"_ _0\"></span>sea <span class=\"_ _cf\"></span>superior al <span class=\"_ _cf\"></span>a\u00f1o; <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>general, <span class=\"_ _cf\"></span>todas l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>encimiento <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>extinci\u00f3n <span class=\"_ _0\"></span>se producir\u00e1 en el corto plazo. En caso contrario, se clasifican <span class=\"_ _4\"></span>como no corrientes.<span class=\"_ _0\"></span> No obstante, en el segmento de la actividad inmobiliaria, en el cual el c<span class=\"_ _0\"></span>iclo <span class=\"_ _0\"></span>corriente de explotaci\u00f3n es usualmente <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>24<span class=\"_ _0\"></span>-36 <span class=\"_ _d4\"></span>me<span class=\"_ _0\"></span>ses, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>\"Existencias <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmobiliarias\" <span class=\"_ _d4\"></span>pertenecientes <span class=\"_ _d3\"></span>a esta <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>actividad <span class=\"_ _d4\"></span><span class=\"ffd\">\u2014</span>que <span class=\"_ _cf\"></span>conservan <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>clasificaci\u00f3n <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>\"Ac<span class=\"_ _0\"></span>tivo <span class=\"_ _cf\"></span>corriente\"<span class=\"_ _0\"></span><span class=\"ffd\">\u2014</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>incluyen importes cuya <span class=\"_ _0\"></span>finalizaci\u00f3n, construcci\u00f3n y <span class=\"_ _0\"></span>entrega se pre<span class=\"_ _0\"></span>v\u00e9 en un p<span class=\"_ _0\"></span>lazo superior <span class=\"_ _0\"></span>a doce meses <span class=\"_ _0\"></span>desde la <span class=\"_ _d3\"></span>fecha <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>balance <span class=\"_ _d3\"></span>consolidado. <span class=\"_ _d3\"></span>Del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>mismo <span class=\"_ _d3\"></span>modo, <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>clasifican <span class=\"_ _d3\"></span>como <span class=\"_ _d3\"></span>\"Pasivo <span class=\"_ _d3\"></span>corriente\" <span class=\"_ _d4\"></span>aquellos pasivos financieros y/o comerciales, tanto con terceros como con partes v<span class=\"_ _0\"></span>inculadas, que est\u00e1n directa o indi<span class=\"_ _0\"></span>rectamente asociadas a d<span class=\"_ _0\"></span>ichas \u201cexistencias <span class=\"_ _0\"></span>inmobiliarias\u201d, aun <span class=\"_ _0\"></span>cuando su <span class=\"_ _0\"></span>vencimiento sup<span class=\"_ _0\"></span>ere el a\u00f1o. <span class=\"_ _d6\"> </span>De  este <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>odo, <span class=\"_ _d6\"> </span>se  man<span class=\"_ _4\"></span>tiene <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>equilibrio <span class=\"_ _d5\"> </span>entre <span class=\"_ _d6\"> </span>activos <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>pasivos  v<span class=\"_ _4\"></span>inculados <span class=\"_ _d5\"> </span>al <span class=\"_ _d6\"> </span>mismo  c<span class=\"_ _4\"></span>iclo<span class=\"_ _0\"></span> corriente <span class=\"_ _d1\"> </span><span class=\"ffd\">de <span class=\"_ _d1\"> </span>explotaci\u00f3n, <span class=\"_ _d1\"> </span>aportando <span class=\"_ _d1\"> </span>una <span class=\"_ _d1\"> </span>representaci\u00f3n <span class=\"_ _d1\"> </span>fiel <span class=\"_ _d1\"> </span>del <span class=\"_ _d0\"> </span>\u201cfondo <span class=\"_ _d1\"> </span>de  m<span class=\"_ _0\"></span>aniobra\u201d <span class=\"_ _d1\"> </span>o <span class=\"_ _d1\"> </span>\u201ccapital </span>circulante\u201d <span class=\"_ _d6\"> </span>asociado <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>operativa <span class=\"_ _d6\"> </span>real <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>negocio <span class=\"_ _d6\"> </span>inmobiliario <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d2\"> </span>con <span class=\"_ _d5\"> </span>su <span class=\"_ _d2\"> </span>\u201cbusin<span class=\"_ _0\"></span>ess <span class=\"_ _d2\"> </span>as usual\u201d<span class=\"ffa\">.<span class=\"_ _260\"> </span></span>4.19 <span class=\"_ _ce\"> </span>Combina<span class=\"_ _0\"></span>ci\u00f3n de negocios Las <span class=\"_ _cf\"></span>combinaciones <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>negocios <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntabilizan <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>adquisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>lo <span class=\"_ _cf\"></span>cual <span class=\"_ _cf\"></span>se determina <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>calcula <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>combinaci\u00f3n, <span class=\"_ _d4\"></span>registr\u00e1ndose <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>activos<span class=\"_ _260\"> </span>identificables adquiridos y los pasivos asumidos a su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> referido a dicha fecha.  El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>fondo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>comercio<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>diferencia <span class=\"_ _cf\"></span>negativa <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>combinaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negocios<span class=\"ffd\">\u201d <span class=\"_ _cf\"></span>(\u201cdiferencia <span class=\"_ _cf\"></span>negativa </span>de <span class=\"_ _0\"></span>consolidaci\u00f3n\u201d)<span class=\"ffa\"> <span class=\"_ _cf\"></span>se determina <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>diferencia entre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span></span>\u201c<span class=\"ffa\">valores razonables</span>\u201d<span class=\"ffa\"> <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>adquiridos </span>y  pasivos  a<span class=\"_ _4\"></span>sumidos  registrados  y<span class=\"_ _4\"></span>  el  <span class=\"ffd\">\u201c</span>coste  de <span class=\"_ _d5\"> </span>la  combi<span class=\"_ _4\"></span>naci\u00f3n<span class=\"ffd\">\u201d</span>,  todo  ello  ref<span class=\"_ _4\"></span>erido  a <span class=\"_ _d5\"> </span>la  fecha <span class=\"_ _d5\"> </span>de adquisici\u00f3n. El <span class=\"ffd\">\u201c</span>coste de la combinaci\u00f3n<span class=\"ffd\">\u201d</span> se determina por la agregaci\u00f3n de: - <span class=\"_ _da\"> </span>Los <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>valores <span class=\"_ _d1\"> </span>razonables<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>fecha <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>adquisici\u00f3n <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>los  a<span class=\"_ _0\"></span>ctivos <span class=\"_ _d1\"> </span>cedidos, <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>pasivo<span class=\"_ _4\"></span>s incurridos o asumidos y los instrumentos de patrimonio emitidos. - <span class=\"_ _da\"> </span>El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de cualquier <span class=\"_ _0\"></span>contraprestaci\u00f3n <span class=\"_ _0\"></span>contingente <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>depende <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>eventos futuros o del cumplimiento de condiciones predeterminadas. No <span class=\"_ _d0\"> </span>forman <span class=\"_ _d0\"> </span>parte <span class=\"_ _d0\"> </span>del <span class=\"_ _d0\"> </span>coste <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>combinaci\u00f3n <span class=\"_ _d0\"> </span>los <span class=\"_ _d0\"> </span>gastos <span class=\"_ _d0\"> </span>relacionados <span class=\"_ _d1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>emisi\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>los instrumentos  de  patrimonio  o  de  los  pasivos  financiero<span class=\"_ _4\"></span>s  entregados  a  cambio  de  lo<span class=\"_ _4\"></span>s  elementos adquiridos. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>supuesto e<span class=\"_ _0\"></span>xcepcional <span class=\"_ _0\"></span>de q<span class=\"_ _0\"></span>ue su<span class=\"_ _0\"></span>rja una<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencia negativa <span class=\"_ _0\"></span>en la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>combinaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>\u00e9sta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>imputa <span class=\"_ _0\"></span>a la cuenta de p\u00e9rdidas y ganancias consolidada como un ingreso del per\u00edodo. Si <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>fecha <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"></span>se <span class=\"_ _d3\"></span>pro<span class=\"_ _0\"></span>duce <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>pueden <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oncluirse <span class=\"_ _d2\"> </span>los<span class=\"_ _4\"></span> procesos de valoraci\u00f3n <span class=\"_ _0\"></span>necesarios para aplicar el <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo de a<span class=\"_ _0\"></span>dquisici\u00f3n<span class=\"ffd\">\u201d</span> descrito anteriormente, esta contabilizaci\u00f3n se <span class=\"_ _0\"></span>considera provisional, <span class=\"_ _0\"></span>pudi\u00e9ndose ajustar dic<span class=\"_ _0\"></span>hos valores <span class=\"_ _0\"></span>provisionales en el<span class=\"_ _0\"></span> per\u00edodo necesario <span class=\"_ _d2\"> </span>para <span class=\"_ _d6\"> </span>obtener <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>informaci\u00f3n <span class=\"_ _d6\"> </span>requerida <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>ning\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>caso <span class=\"_ _d2\"> </span>ser\u00e1 <span class=\"_ _d6\"> </span>superior <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>un <span class=\"_ _d6\"> </span>a\u00f1o. <span class=\"_ _d2\"> </span>Los efectos <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>ajustes <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ste <span class=\"_ _d6\"> </span>per\u00edodo <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>contabilizan <span class=\"_ _d6\"> </span>retroactivamente <span class=\"_ _d6\"> </span>modi<span class=\"_ _0\"></span>ficando <span class=\"_ _d6\"> </span>la informaci\u00f3n comparativa si fuera necesario. Los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _cf\"></span>posteriores <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>con<span class=\"_ _0\"></span>traprestaci\u00f3n <span class=\"_ _cf\"></span>contingente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>ajustan <span class=\"_ _cf\"></span>contra resultados <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d0\"> </span>per\u00edodo <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>orriente, <span class=\"_ _db\"> </span>salvo <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>dicha <span class=\"_ _d0\"> </span>contraprestaci\u00f3n <span class=\"_ _d0\"> </span>haya <span class=\"_ _db\"> </span>sido <span class=\"_ _d0\"> </span>clasificada <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>omo patrimonio en cuyo caso los cambios posteriores en su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> no se reconocen. 4.20 <span class=\"_ _ce\"> </span>Pagos<span class=\"_ _0\"></span> basados en acciones  <span class=\"_ _e4\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios recibidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _cf\"></span>gasto, <span class=\"_ _cf\"></span>atendiendo <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>naturaleza, <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>momento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _cf\"></span>y, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>otro, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>correspondiente incremento <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>patrimonio  neto<span class=\"_ _0\"></span>  c<span class=\"_ _0\"></span>onsolidado,  s<span class=\"_ _0\"></span>i  l<span class=\"_ _0\"></span>a  transacci\u00f3n <span class=\"_ _d1\"> </span>se  liq<span class=\"_ _0\"></span>uida  con <span class=\"_ _d1\"> </span>instrumentos  d<span class=\"_ _0\"></span>e patrimonio, o <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>rrespondiente pasivo si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n se <span class=\"_ _0\"></span>liquida con <span class=\"_ _0\"></span>un im<span class=\"_ _0\"></span>porte que es<span class=\"_ _0\"></span>t\u00e9 basado en el valor de los instrumentos de patrimonio.  <span class=\"_ _e4\"> </span>En <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>caso <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>transacci<span class=\"_ _0\"></span>ones <span class=\"_ _d6\"> </span>que  se <span class=\"_ _d6\"> </span>liquiden  con <span class=\"_ _d6\"> </span>instrumentos <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _d5\"> </span>tanto <span class=\"_ _d6\"> </span>los  servicios prestados <span class=\"_ _d1\"> </span>como <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>incremento <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>patrimonio <span class=\"_ _d1\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>valoran <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>valor <span class=\"_ _d1\"> </span>razonable <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>los instrumentos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>patrimonio <span class=\"_ _cf\"></span>cedidos, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>concesi\u00f3n. <span class=\"_ _cf\"></span>Si <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>contrario se <span class=\"_ _d4\"></span>liquidan <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>efectivo, <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>bienes <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>servicios <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d4\"></span>pasivo <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>al valor  ra<span class=\"_ _4\"></span>zonable  de <span class=\"_ _d5\"> </span>este <span class=\"_ _d5\"> </span>\u00faltimo,  r<span class=\"_ _4\"></span>eferido  a <span class=\"_ _d6\"> </span>la  fecha <span class=\"_ _d6\"> </span>en  la <span class=\"_ _d5\"> </span>que <span class=\"_ _d5\"> </span>se <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>umplen  l<span class=\"_ _4\"></span>os  requ<span class=\"_ _4\"></span>isitos  para <span class=\"_ _d6\"> </span>su reconocimiento. 4.21 <span class=\"_ _ce\"> </span>Arrendamie<span class=\"_ _0\"></span>ntos  <span class=\"_ _e4\"> </span>Se <span class=\"_ _d2\"> </span>reconoce <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>balance <span class=\"_ _d2\"> </span>consolidado <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>pasivos <span class=\"_ _d2\"> </span>derivados <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>todos <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>contratos <span class=\"_ _d2\"> </span>de arrendamiento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>act\u00faa <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>arrendatario <span class=\"_ _d4\"></span>(salvo <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _cf\"></span>a corto <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>tienen <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>objeto <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>bajo <span class=\"_ _d2\"> </span>valor) <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>base <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>contratos, <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un contrato, <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>otorgan <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo <span class=\"_ _d4\"></span>(el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>subyacente<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _cf\"></span>durante <span class=\"_ _d4\"></span>un <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _cf\"></span>de tiempo a cambio de una contraprestaci\u00f3n de acuerdo con la NIIF 16 <span class=\"_ _0\"></span><span class=\"ff11\">Arrendamientos</span>. Los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>Activos <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _d4\"></span>derechos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>so<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201cDerechos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso\u201d)<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>amo<span class=\"_ _0\"></span>rtizan <span class=\"_ _cf\"></span>linealmente <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>menor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la vida \u00fatil estimada y el plazo del arrendamiento. Los <span class=\"_ _df\"> </span>contratos <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span>arrendamiento <span class=\"_ _d9\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d9\"> </span>Grupo <span class=\"_ _df\"> </span>no <span class=\"_ _d9\"> </span>incl<span class=\"_ _0\"></span>uyen <span class=\"_ _d9\"> </span>obligaciones <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>desm<span class=\"_ _0\"></span>antelamiento <span class=\"_ _d9\"> </span>u obligaciones de restauraci\u00f3n. Los <span class=\"ffd\">\u201c</span>Activos por derechos de uso<span class=\"ffd\">\u201d</span> se presentan en un ep\u00edgrafe separado en el balance consolidado<span class=\"_ _0\"></span>.<span class=\"_ _260\"> </span>4.22 <span class=\"_ _ce\"> </span>Informa<span class=\"_ _0\"></span>ci\u00f3n por segmentos No <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>definido <span class=\"_ _cf\"></span>segmentos, <span class=\"_ _d4\"></span>ni <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>actividad <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>zona <span class=\"_ _d4\"></span>geogr\u00e1fica<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>ya <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pr\u00e1cticamente <span class=\"_ _d4\"></span>todo <span class=\"_ _d4\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.<span class=\"_ _260\"> </span>4.23 <span class=\"_ _ce\"> </span>Inversi<span class=\"_ _0\"></span>ones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el \u201c<span class=\"ffa\">m\u00e9todo de la p<span class=\"_ _0\"></span>articipaci\u00f3n</span>\u201d<span class=\"ffa\"> </span>(\u201cprocedimiento de <span class=\"_ _0\"></span>puesta en equivalencia\u201d)<span class=\"_ _0\"></span><span class=\"ffa\">, registr\u00e1ndolas inicialmente al </span>coste, e incrementando o disminuyendo su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>en libros<span class=\"ffd\">\u201d</span> para reconocer la parte que corresponda al Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>obtenido <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>participada <span class=\"_ _cf\"></span>despu\u00e9s <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _cf\"></span>El Grupo <span class=\"_ _d2\"></span>reconoce, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>resultado <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>ejercicio, <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>corresponda <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>resul<span class=\"_ _4\"></span>tados <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la participada. <span class=\"_ _0\"></span>Las <span class=\"_ _cf\"></span>distribuciones rec<span class=\"_ _0\"></span>ibidas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>reducir\u00e1n <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. Tambi\u00e9n <span class=\"_ _d2\"> </span>pod<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _d2\"> </span>ser <span class=\"_ _d2\"> </span>necesaria <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>realizaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>ajustes <span class=\"_ _d2\"> </span>para <span class=\"_ _d6\"> </span>recoger <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>al<span class=\"_ _0\"></span>teraciones <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>sufra <span class=\"_ _d6\"> </span>la participaci\u00f3n <span class=\"_ _0\"></span>proporcional <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecue<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>otro <span class=\"_ _0\"></span>resultado global<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>esta <span class=\"_ _d1\"> </span>\u00faltima. <span class=\"_ _d1\"> </span>Entre <span class=\"_ _d0\"> </span>estos <span class=\"_ _d1\"> </span>cambios <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>incluyen <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>derivados <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>revalorizaci\u00f3n <span class=\"_ _d1\"> </span>del \u201c<span class=\"ffa\">inmovilizado  material</span>\u201d<span class=\"ffa\">  y  de  las  </span>\u201c<span class=\"ffa\">diferencias  de <span class=\"_ _d6\"> </span>co<span class=\"_ _0\"></span>nversi\u00f3n</span>\u201d<span class=\"ffa\">,  en  caso  de  aplicar.  La  porci\u00f3n  qu<span class=\"_ _4\"></span>e </span>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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "4.1 <span class=\"_ _b6\"> </span>Inmovilizado intangible  <span class=\"_ _e4\"></span><span class=\"_ _e4\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in apariencia <span class=\"_ _0\"></span>f\u00edsica, que surgen <span class=\"_ _0\"></span>como consecuencia<span class=\"_ _260\"> </span> de <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>ne<span class=\"_ _0\"></span>gocio <span class=\"_ _d4\"></span>jur\u00eddico <span class=\"_ _d3\"></span>o <span class=\"_ _d3\"></span>han <span class=\"_ _d4\"></span>sido <span class=\"_ _d3\"></span>desarrollados <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>las <span class=\"_ _d3\"></span>entidades <span class=\"_ _d3\"></span>consolidadas. <span class=\"_ _d3\"></span>S\u00f3lo <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>reconocen<span class=\"_ _260\"> </span> 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=\"_ _0\"></span>razonablemente <span class=\"_ _0\"></span>objetiva <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de los <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e<span class=\"_ _260\"> </span> las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3mic<span class=\"_ _4\"></span>os.<span class=\"_ _0\"></span>  <span class=\"_ _e4\"></span><span class=\"_ _e4\"> </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _0\"></span>intangibles<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> recon<span class=\"_ _0\"></span>ocen <span class=\"_ _0\"></span>inicialmente p<span class=\"_ _0\"></span>or su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>adq<span class=\"_ _0\"></span>uisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>posteriormente, <span class=\"_ _0\"></span>se<span class=\"_ _260\"> </span> valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdidas por deterioro que<span class=\"_ _260\"> </span> hayan experimentado, seg\u00fan proceda.<span class=\"_ _260\"> </span> a)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Aplicaciones inform\u00e1ticas</span><span class=\"ls0\"> </span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>El <span class=\"_ _0\"></span>Grupo registra <span class=\"_ _0\"></span>en esta <span class=\"_ _0\"></span>cuenta l<span class=\"_ _0\"></span>os <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<span class=\"_ _260\"> </span> de <span class=\"_ _d4\"></span>ordenador <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201csoftware\u201d)</span>, <span class=\"_ _d4\"></span>incluidos <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>p\u00e1ginas <span class=\"_ _d4\"></span>web. <span class=\"_ _d4\"></span>Los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span> mantenimiento  y  li<span class=\"_ _4\"></span>cenciamientos,  normalmente  a<span class=\"_ _4\"></span>nuales,  de  las  <span class=\"ffd\">\u201c</span>aplicaciones  i<span class=\"_ _4\"></span>nform\u00e1ticas<span class=\"ffd\">\u201d</span>  se<span class=\"_ _260\"> </span> registran <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>ganancias<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>incurren <span class=\"_ _d4\"></span>y/o<span class=\"_ _260\"> </span> tienen <span class=\"_ _d3\"></span>validez. <span class=\"_ _d2\"></span>La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>aplicaciones <span class=\"_ _d3\"></span>inform\u00e1ticas <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>m\u00e9todo<span class=\"_ _260\"> </span> lineal durante un periodo de 3 a\u00f1os.<span class=\"_ _260\"> </span> b)<span class=\"ls0\"> <span class=\"_ _e5\"> </span>Marcas</span><span class=\"ls0\"> </span> <span class=\"_ _d3\"></span> <span class=\"_ _e2\"> </span>Se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>esta <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>desembolsos <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marcas, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>no<span class=\"_ _260\"> </span> han sido generadas internamente. Se estima, con car\u00e1cter general, que su vida \u00fatil es indefinida.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "<span class=\"ff11\">Inmovilizado material<span class=\"_ _260\"> </span></span><span class=\"ff11\"> </span>Los  bienes <span class=\"_ _d6\"> </span>comprendidos  en <span class=\"_ _d6\"> </span>el<span class=\"_ _0\"></span>  <span class=\"ffd\">\u201c</span>inmovilizado <span class=\"_ _d5\"> </span>material<span class=\"ffd\">\u201d</span>  se <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _d5\"> </span>inicialmente <span class=\"_ _d5\"> </span>por <span class=\"_ _d5\"> </span>su  <span class=\"ffd\">\u201c</span>precio  d<span class=\"_ _4\"></span>e<span class=\"_ _260\"> </span> adquisici\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span><span class=\"lsc\">o <span class=\"_ _cf\"></span></span><span class=\"ffd\">\u201c</span>coste de <span class=\"_ _cf\"></span>producci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>poste<span class=\"_ _0\"></span>riormente, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>minora <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>amortizaci\u00f3n<span class=\"_ _260\"> </span> acumulada y las p\u00e9rdidas por deterioro, si las hubiera.<span class=\"_ _260\"> </span> En <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizados <span class=\"_ _0\"></span><span class=\"ffd\">materiales\u201d</span> <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>necesiten un <span class=\"_ _cf\"></span>periodo de <span class=\"_ _cf\"></span>tiempo superior <span class=\"_ _cf\"></span>a un <span class=\"_ _cf\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _cf\"></span>en<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> condiciones  de<span class=\"_ _0\"></span>  uso, <span class=\"_ _d1\"> </span>se  incluir\u00e1n <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>precio  de  a<span class=\"_ _0\"></span>dquisici\u00f3n  o <span class=\"_ _d1\"> </span>coste  de <span class=\"_ _d1\"> </span>producci\u00f3n  los <span class=\"_ _d1\"> </span>gastos<span class=\"_ _260\"> </span> financieros <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>hayan <span class=\"_ _d2\"> </span>deven<span class=\"_ _0\"></span>gado <span class=\"_ _d2\"> </span>antes <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>puesta <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>condiciones <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>funcionamiento <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>que<span class=\"_ _260\"> </span> hayan <span class=\"_ _d3\"></span>sido <span class=\"_ _d2\"></span>girados <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>proveedor <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>correspondan <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>pr\u00e9stamos <span class=\"_ _d3\"></span>u <span class=\"_ _d3\"></span>otro <span class=\"_ _d2\"></span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>financiaci\u00f3n <span class=\"_ _d2\"> </span>ajena<span class=\"_ _260\"> </span> espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n o construcci\u00f3n del mismo.<span class=\"_ _260\"> </span> Los <span class=\"_ _d9\"> </span>gastos <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>conservaci\u00f3n <span class=\"_ _d9\"> </span>y <span class=\"_ _d9\"> </span>mantenimiento <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>los <span class=\"_ _db\"> </span>dife<span class=\"_ _0\"></span>rentes <span class=\"_ _db\"> </span>el<span class=\"_ _0\"></span>ementos <span class=\"_ _d9\"> </span>que <span class=\"_ _db\"> </span>componen <span class=\"_ _d9\"> </span>el<span class=\"_ _260\"> </span> inmovilizado m<span class=\"_ _0\"></span>aterial s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>imputan a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>que se<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>ncurren.<span class=\"_ _260\"> </span> Por <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>con<span class=\"_ _0\"></span>trario, <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>importes <span class=\"_ _d6\"> </span>invertidos <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>mejoras <span class=\"_ _d6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>contribuyen <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>aumentar <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>productividad,<span class=\"_ _260\"> </span> capacidad <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>eficiencia, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>largar <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>chos <span class=\"_ _0\"></span>bienes, <span class=\"_ _cf\"></span>se re<span class=\"_ _0\"></span>gistran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _260\"> </span> mismos.<span class=\"_ _260\"> </span> Los intereses y <span class=\"_ _0\"></span>otras cargas financieras incurridos durante el periodo de <span class=\"_ _0\"></span>construcci\u00f3n del <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inmovilizado<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> material<span class=\"ffd\">\u201d</span> se consideran, con car\u00e1cter general, como mayor coste del <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inmovilizado en curso<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span> Los <span class=\"_ _d3\"></span>trabajos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>realiza <span class=\"_ _d2\"></span>para<span class=\"_ _4\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>propio <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>registran <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>coste <span class=\"_ _d3\"></span>acumulado <span class=\"_ _d3\"></span>que<span class=\"_ _260\"> </span> resulta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes e<span class=\"_ _0\"></span>xternos <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>consumos<span class=\"_ _260\"> </span> propios  de <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>ateriales, <span class=\"_ _d6\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>mano <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>obra <span class=\"_ _d6\"> </span>directa<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>incurrida <span class=\"_ _d5\"> </span>y <span class=\"_ _d5\"> </span>los  g<span class=\"_ _4\"></span>astos <span class=\"_ _d5\"> </span>generales <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e  construcci\u00f3n<span class=\"_ _260\"> </span> (\u201ccostes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estructura\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">calculados <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _cf\"></span>tasas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>absorci\u00f3n <span class=\"_ _0\"></span>similares <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>aplicadas <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>efectos <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>valoraci\u00f3n de existencias.<span class=\"_ _260\"> </span> La <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>calcula <span class=\"_ _d3\"></span>aplicando <span class=\"_ _d4\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d4\"></span>lineal<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>sobre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>coste <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>adquisici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>activos<span class=\"_ _260\"> </span>menos su v<span class=\"_ _0\"></span>alor residual, entendi\u00e9ndose que los terrenos sobre <span class=\"_ _0\"></span>los que se as<span class=\"_ _0\"></span>ientan los edificios y otras<span class=\"_ _260\"> </span>construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _4\"></span>aci\u00f3n.<span class=\"_ _260\"> </span>Las <span class=\"_ _d1\"> </span>dotaciones  anuales  en <span class=\"_ _d1\"> </span>concepto  de <span class=\"_ _d1\"> </span>amortizaci\u00f3n  de  los <span class=\"_ _d1\"> </span>activos  materiales  se  rea<span class=\"_ _0\"></span>lizan  con<span class=\"_ _260\"> </span>contrapartida <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>vida <span class=\"_ _0\"></span>\u00fatil<span class=\"_ _260\"> </span>estimada,  como  promedio,  de <span class=\"_ _d1\"> </span>los  diferentes  elementos  que  lo  in<span class=\"_ _0\"></span>tegran,  tal  y  como  s<span class=\"_ _0\"></span>e  indica  a<span class=\"_ _260\"> </span>continuaci\u00f3n:<span class=\"_ _260\"> </span>Porcentaje de<span class=\"_ _260\"> </span>amortizaci\u00f3n an<span class=\"_ _4\"></span>ual<span class=\"_ _260\"> </span>Sistema de amort<span class=\"_ _4\"></span>izaci\u00f3n lineal:<span class=\"_ _260\"> </span>Otras instalacion<span class=\"_ _4\"></span>es<span class=\"_ _260\"> </span>20%<span class=\"_ _260\"> </span>Mobiliario<span class=\"_ _260\"> </span>10%<span class=\"_ _260\"> </span>Equipos para pr<span class=\"_ _4\"></span>oceso de informa<span class=\"_ _87\"></span>ci\u00f3n<span class=\"_ _260\"> </span>25%<span class=\"_ _260\"> </span>Otro inmovilizado <span class=\"_ _4\"></span>material<span class=\"_ _260\"> </span>20%<span class=\"_ _260\"> </span>Los <span class=\"_ _d6\"> </span>activos <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d6\"> </span>destinados <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>producci\u00f3n, <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>fines <span class=\"_ _d6\"> </span>administrativos <span class=\"_ _d2\"> </span>o <span class=\"_ _d6\"> </span>comerciales, <span class=\"_ _d6\"> </span>se<span class=\"_ _260\"> </span>registran <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>coste, <span class=\"_ _cf\"></span>deduciendo <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>p\u00e9rdidas <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terioros <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>valor <span class=\"_ _cf\"></span>reconocidas. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste<span class=\"_ _260\"> </span>incluye <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>onorarios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>rofesionales. <span class=\"_ _d4\"></span>La <span class=\"_ _d3\"></span>amortizaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>estos <span class=\"_ _d4\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _d4\"></span>comienza <span class=\"_ _d3\"></span>cuando <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>activos<span class=\"_ _260\"> </span>est\u00e1n listos para el uso para el que fueron concebidos, es decir, en condiciones de funcionamiento.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Deterioro de valor de inmovilizados intangibles y materiales<span class=\"_ _260\"> </span><span class=\"ff11\"> </span>En  la <span class=\"_ _d5\"> </span>fecha  de <span class=\"_ _d6\"> </span>cierre  del  ej<span class=\"_ _4\"></span>ercicio,  la <span class=\"_ _d5\"> </span>Sociedad  Domi<span class=\"_ _4\"></span>nante  revisa <span class=\"_ _d5\"> </span>los  i<span class=\"_ _4\"></span>mportes  en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>ibros  de <span class=\"_ _d6\"> </span>sus<span class=\"_ _260\"> </span> inmovilizados <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar <span class=\"_ _cf\"></span>si <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dichos <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>hayan<span class=\"_ _260\"> </span> sufrido <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>deteri<span class=\"_ _4\"></span>oro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor. <span class=\"_ _cf\"></span>S<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ualquier i<span class=\"_ _0\"></span>ndicio, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _260\"> </span> se calcula con el objeto de<span class=\"_ _0\"></span> determinar el alcance de la p\u00e9rdida por deterioro de valor (si la hu<span class=\"_ _0\"></span>biera). En<span class=\"_ _260\"> </span> caso <span class=\"_ _d6\"> </span>de  qu<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>genere <span class=\"_ _d5\"> </span>flujos <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>efectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>sean  independi<span class=\"_ _4\"></span>entes <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>otros <span class=\"_ _d6\"> </span>ac<span class=\"_ _0\"></span>tivos, <span class=\"_ _d6\"> </span>la<span class=\"_ _260\"> </span> Sociedad Dominante <span class=\"_ _0\"></span>calcula el importe <span class=\"_ _0\"></span>recuperable de la <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>unidad generadora de<span class=\"_ _0\"></span> efectivo<span class=\"ffd\">\u201d <span class=\"_ _0\"></span>(\u201cUGE\u201d)</span> a <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span> que pertenece el activo.<span class=\"_ _260\"> </span> El <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>recuperable <span class=\"_ _d4\"></span>es <span class=\"_ _d2\"></span>el <span class=\"_ _d4\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"></span>menos <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">valor <span class=\"_ _0\"></span><span class=\"lsc\">en</span> uso</span>\u201d<span class=\"ffa\">. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>evaluar e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">valor <span class=\"lsc\">en</span> <span class=\"_ _0\"></span>uso</span>\u201d<span class=\"ffa\">, <span class=\"_ _0\"></span>los fu<span class=\"_ _0\"></span>turos flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo estimados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>valor <span class=\"_ _cf\"></span>actual <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>refleje <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>valoraciones <span class=\"_ _d4\"></span>actuales<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> del<span class=\"_ _260\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>dinero <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>que<span class=\"_ _260\"> </span>no se han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _260\"> </span>Si <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>estima <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>importe <span class=\"_ _d4\"></span>recuperable<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>activo <span class=\"_ _d2\"></span>(o <span class=\"_ _d4\"></span>una <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>eneradora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>es<span class=\"_ _260\"> </span> inferior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>importe <span class=\"_ _d4\"></span>en <span class=\"_ _d2\"></span>libros <span class=\"_ _d4\"></span>del <span class=\"_ _d2\"></span>activ<span class=\"_ _4\"></span>o <span class=\"_ _d3\"></span>(o <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>efec<span class=\"_ _0\"></span>tivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se<span class=\"_ _260\"> </span> reduce a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>recuperable<span class=\"ffd\">\u201d</span>. <span class=\"_ _0\"></span>Inmediatamente <span class=\"_ _0\"></span>se reconoce una<span class=\"_ _0\"></span> p\u00e9rdida por <span class=\"_ _0\"></span>deterioro de <span class=\"_ _0\"></span>valor co<span class=\"_ _0\"></span>mo<span class=\"_ _260\"> </span> gasto del per\u00edodo.<span class=\"_ _260\"> </span> Cuando <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>p\u00e9rdida <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>revierte <span class=\"_ _d3\"></span>posteriormente, <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor</span> <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>ibros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>activo <span class=\"_ _d4\"></span>(o<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efecti<span class=\"_ _4\"></span>vo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ncrementa <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>estimaci\u00f3n <span class=\"_ _d3\"></span>revisada <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>recuperable<span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span></span><span class=\"ffa\"><span class=\"lsf\"> </span></span>pero <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>tal <span class=\"_ _d3\"></span>modo <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>in<span class=\"_ _0\"></span>crementado <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>upere <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cval<span class=\"_ _0\"></span>or <span class=\"_ _d4\"></span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>abr\u00eda<span class=\"_ _260\"> </span> determinado de no haberse reconocido ninguna p\u00e9rdida por deterioro de valor para el activo (o <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>u<span class=\"_ _0\"></span>nidad<span class=\"_ _260\"> </span> generadora <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anteriores. <span class=\"_ _d4\"></span>Inmediatamente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>reversi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>una<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">p\u00e9rdida por deterioro de valor</span>\u201d<span class=\"ffa\"> como ingreso del ejercicio.<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>Activos por Derechos de uso<span class=\"_ _260\"> </span> De <span class=\"_ _d4\"></span>acuerdo <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>NIIF <span class=\"_ _d4\"></span>16 <span class=\"_ _d3\"></span>Arrendamientos<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>reconoce, <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>inicio <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>contra<span class=\"_ _0\"></span>to, <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _d4\"></span>por<span class=\"_ _260\"> </span> derecho  de  uso<span class=\"ffd\">\u201d</span>  y  un  <span class=\"ffd\">\u201c</span>pasi<span class=\"_ _4\"></span>vo  por  arrendamiento<span class=\"ffd\">\u201d</span>  para  todos  los <span class=\"_ _d5\"> </span>contratos  que  cumplan  con <span class=\"_ _d5\"> </span>la<span class=\"_ _260\"> </span> definici\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>arrendamiento, <span class=\"_ _0\"></span>salv<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>exenciones <span class=\"_ _0\"></span>aplicables <span class=\"_ _cf\"></span>(arrendamientos <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _cf\"></span>plazo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>bajo<span class=\"_ _260\"> </span> valor).<span class=\"_ _260\"> </span>  <span class=\"_ _e2\"> </span>El <span class=\"ffd\">\u201c</span>activo por derecho de uso<span class=\"ffd\">\u201d</span> se valora inicialmente al coste, que comprende:<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>El importe del pasivo por arrendamiento reconocido inicialmente.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Cualquier <span class=\"_ _d4\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>arrendamiento <span class=\"_ _d4\"></span>realizado <span class=\"_ _d4\"></span>antes <span class=\"_ _d3\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>inicio, <span class=\"_ _d4\"></span>menos <span class=\"_ _d4\"></span>incentivos<span class=\"_ _260\"> </span> recibidos.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Los costes di<span class=\"_ _0\"></span>rectos iniciales.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Una es<span class=\"_ _0\"></span>timaci\u00f3n de los costes de desmantelamiento, restauraci\u00f3n o rehabilitaci\u00f3n del activo, si<span class=\"_ _260\"> </span> corresponde.<span class=\"_ _260\"> </span> Posteriormente, <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>mide <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>men<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _cf\"></span>acumulada<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ls15\">y<span class=\"_ _260\"> </span></span><span class=\"ls15\"> </span>cualquier <span class=\"_ _d2\"> </span>p\u00e9rdida <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>deterioro, <span class=\"_ _d2\"> </span>utilizando <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d2\"> </span>lineal <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>largo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>menor <span class=\"_ _d2\"> </span>entre <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>del<span class=\"_ _260\"> </span> arrendamiento y la vida \u00fatil del activo subyacente.<span class=\"_ _260\"> </span> El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>inicialmente<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>presen<span class=\"_ _0\"></span>te <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>pagos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ar<span class=\"_ _4\"></span>rendamiento<span class=\"_ _260\"> </span> futuros, <span class=\"_ _0\"></span>desco<span class=\"_ _0\"></span>ntados <span class=\"_ _0\"></span>utilizando <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _cf\"></span>impl\u00edcita <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _cf\"></span>o, <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>determinarse,<span class=\"_ _260\"> </span> la <span class=\"_ _d2\"></span>tasa <span class=\"_ _d3\"></span>incremental <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>endeudamiento <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>entidad. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>ide <span class=\"_ _d3\"></span>poste<span class=\"_ _0\"></span>riormente <span class=\"_ _d3\"></span>al <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _260\"> </span> amortizado<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>utilizando <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>nuevas <span class=\"_ _cf\"></span>evaluaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo<span class=\"_ _260\"> </span> del arrendamiento, modificaciones contractuales o cambios e<span class=\"_ _4\"></span>n los pagos futuros.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "Deterioro de valor de inmovilizados intangibles y materiales<span class=\"_ _260\"> </span><span class=\"ff11\"> </span>En  la <span class=\"_ _d5\"> </span>fecha  de <span class=\"_ _d6\"> </span>cierre  del  ej<span class=\"_ _4\"></span>ercicio,  la <span class=\"_ _d5\"> </span>Sociedad  Domi<span class=\"_ _4\"></span>nante  revisa <span class=\"_ _d5\"> </span>los  i<span class=\"_ _4\"></span>mportes  en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>ibros  de <span class=\"_ _d6\"> </span>sus<span class=\"_ _260\"> </span> inmovilizados <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ateriales <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>determinar <span class=\"_ _cf\"></span>si <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>dichos <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>hayan<span class=\"_ _260\"> </span> sufrido <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>deteri<span class=\"_ _4\"></span>oro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor. <span class=\"_ _cf\"></span>S<span class=\"_ _4\"></span>i <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ualquier i<span class=\"_ _0\"></span>ndicio, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _260\"> </span> se calcula con el objeto de<span class=\"_ _0\"></span> determinar el alcance de la p\u00e9rdida por deterioro de valor (si la hu<span class=\"_ _0\"></span>biera). En<span class=\"_ _260\"> </span> caso <span class=\"_ _d6\"> </span>de  qu<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>genere <span class=\"_ _d5\"> </span>flujos <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>efectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>sean  independi<span class=\"_ _4\"></span>entes <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>otros <span class=\"_ _d6\"> </span>ac<span class=\"_ _0\"></span>tivos, <span class=\"_ _d6\"> </span>la<span class=\"_ _260\"> </span> Sociedad Dominante <span class=\"_ _0\"></span>calcula el importe <span class=\"_ _0\"></span>recuperable de la <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>unidad generadora de<span class=\"_ _0\"></span> efectivo<span class=\"ffd\">\u201d <span class=\"_ _0\"></span>(\u201cUGE\u201d)</span> a <span class=\"_ _0\"></span>la<span class=\"_ _260\"> </span> que pertenece el activo.<span class=\"_ _260\"> </span> El <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>recuperable <span class=\"_ _d4\"></span>es <span class=\"_ _d2\"></span>el <span class=\"_ _d4\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"></span>menos <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">valor <span class=\"_ _0\"></span><span class=\"lsc\">en</span> uso</span>\u201d<span class=\"ffa\">. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>evaluar e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">valor <span class=\"lsc\">en</span> <span class=\"_ _0\"></span>uso</span>\u201d<span class=\"ffa\">, <span class=\"_ _0\"></span>los fu<span class=\"_ _0\"></span>turos flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo estimados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>valor <span class=\"_ _cf\"></span>actual <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>tipo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>descuento <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>refleje <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>valoraciones <span class=\"_ _d4\"></span>actuales<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> del<span class=\"_ _260\"> </span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>valor <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>dinero <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>que<span class=\"_ _260\"> </span>no se han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _260\"> </span>Si <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>estima <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>importe <span class=\"_ _d4\"></span>recuperable<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>activo <span class=\"_ _d2\"></span>(o <span class=\"_ _d4\"></span>una <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>eneradora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>es<span class=\"_ _260\"> </span> inferior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span>importe <span class=\"_ _d4\"></span>en <span class=\"_ _d2\"></span>libros <span class=\"_ _d4\"></span>del <span class=\"_ _d2\"></span>activ<span class=\"_ _4\"></span>o <span class=\"_ _d3\"></span>(o <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>efec<span class=\"_ _0\"></span>tivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se<span class=\"_ _260\"> </span> reduce a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>recuperable<span class=\"ffd\">\u201d</span>. <span class=\"_ _0\"></span>Inmediatamente <span class=\"_ _0\"></span>se reconoce una<span class=\"_ _0\"></span> p\u00e9rdida por <span class=\"_ _0\"></span>deterioro de <span class=\"_ _0\"></span>valor co<span class=\"_ _0\"></span>mo<span class=\"_ _260\"> </span> gasto del per\u00edodo.<span class=\"_ _260\"> </span> Cuando <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>p\u00e9rdida <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>revierte <span class=\"_ _d3\"></span>posteriormente, <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor</span> <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>ibros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>activo <span class=\"_ _d4\"></span>(o<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">unidad <span class=\"_ _d3\"></span>generadora <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>efecti<span class=\"_ _4\"></span>vo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>ncrementa <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>estimaci\u00f3n <span class=\"_ _d3\"></span>revisada <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>recuperable<span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span></span><span class=\"ffa\"><span class=\"lsf\"> </span></span>pero <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>tal <span class=\"_ _d3\"></span>modo <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>in<span class=\"_ _0\"></span>crementado <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>upere <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201cval<span class=\"_ _0\"></span>or <span class=\"_ _d4\"></span></span>en <span class=\"_ _d3\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>abr\u00eda<span class=\"_ _260\"> </span> determinado de no haberse reconocido ninguna p\u00e9rdida por deterioro de valor para el activo (o <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>u<span class=\"_ _0\"></span>nidad<span class=\"_ _260\"> </span> generadora <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>efectivo<span class=\"ffd\">\u201d</span>) <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anteriores. <span class=\"_ _d4\"></span>Inmediatamente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>reconoce <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>reversi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>una<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">p\u00e9rdida por deterioro de valor</span>\u201d<span class=\"ffa\"> como ingreso del ejercicio.<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>Activos por Derechos de uso<span class=\"_ _260\"> </span> De <span class=\"_ _d4\"></span>acuerdo <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>NIIF <span class=\"_ _d4\"></span>16 <span class=\"_ _d3\"></span>Arrendamientos<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>reconoce, <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>inicio <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>contra<span class=\"_ _0\"></span>to, <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _d4\"></span>por<span class=\"_ _260\"> </span> derecho  de  uso<span class=\"ffd\">\u201d</span>  y  un  <span class=\"ffd\">\u201c</span>pasi<span class=\"_ _4\"></span>vo  por  arrendamiento<span class=\"ffd\">\u201d</span>  para  todos  los <span class=\"_ _d5\"> </span>contratos  que  cumplan  con <span class=\"_ _d5\"> </span>la<span class=\"_ _260\"> </span> definici\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>arrendamiento, <span class=\"_ _0\"></span>salv<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>exenciones <span class=\"_ _0\"></span>aplicables <span class=\"_ _cf\"></span>(arrendamientos <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _cf\"></span>plazo <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>bajo<span class=\"_ _260\"> </span> valor).<span class=\"_ _260\"> </span>  <span class=\"_ _e2\"> </span>El <span class=\"ffd\">\u201c</span>activo por derecho de uso<span class=\"ffd\">\u201d</span> se valora inicialmente al coste, que comprende:<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>El importe del pasivo por arrendamiento reconocido inicialmente.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Cualquier <span class=\"_ _d4\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>arrendamiento <span class=\"_ _d4\"></span>realizado <span class=\"_ _d4\"></span>antes <span class=\"_ _d3\"></span>o <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>inicio, <span class=\"_ _d4\"></span>menos <span class=\"_ _d4\"></span>incentivos<span class=\"_ _260\"> </span> recibidos.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Los costes di<span class=\"_ _0\"></span>rectos iniciales.<span class=\"_ _260\"> </span> - <span class=\"_ _e2\"> </span>Una es<span class=\"_ _0\"></span>timaci\u00f3n de los costes de desmantelamiento, restauraci\u00f3n o rehabilitaci\u00f3n del activo, si<span class=\"_ _260\"> </span> corresponde.<span class=\"_ _260\"> </span> Posteriormente, <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>mide <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>men<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _cf\"></span>acumulada<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ls15\">y<span class=\"_ _260\"> </span></span><span class=\"ls15\"> </span>cualquier <span class=\"_ _d2\"> </span>p\u00e9rdida <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>deterioro, <span class=\"_ _d2\"> </span>utilizando <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d2\"> </span>lineal <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>largo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>menor <span class=\"_ _d2\"> </span>entre <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>del<span class=\"_ _260\"> </span> arrendamiento y la vida \u00fatil del activo subyacente.<span class=\"_ _260\"> </span> El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>arrendamiento<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>inicialmente<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>presen<span class=\"_ _0\"></span>te <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>pagos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ar<span class=\"_ _4\"></span>rendamiento<span class=\"_ _260\"> </span> futuros, <span class=\"_ _0\"></span>desco<span class=\"_ _0\"></span>ntados <span class=\"_ _0\"></span>utilizando <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _cf\"></span>impl\u00edcita <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>contrato <span class=\"_ _cf\"></span>o, <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>determinarse,<span class=\"_ _260\"> </span> la <span class=\"_ _d2\"></span>tasa <span class=\"_ _d3\"></span>incremental <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>endeudamiento <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>entidad. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>ide <span class=\"_ _d3\"></span>poste<span class=\"_ _0\"></span>riormente <span class=\"_ _d3\"></span>al <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>coste<span class=\"_ _260\"> </span> amortizado<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>utilizando <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>nuevas <span class=\"_ _cf\"></span>evaluaciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo<span class=\"_ _260\"> </span> del arrendamiento, modificaciones contractuales o cambios e<span class=\"_ _4\"></span>n los pagos futuros.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "4.3 <span class=\"_ _b6\"> </span>Inversiones inmobiliarias<span class=\"_ _260\"> </span> Para  los  acuerdos  d<span class=\"_ _4\"></span>e  arrendamiento  co<span class=\"_ _4\"></span>n  opci\u00f3n  de <span class=\"_ _d5\"> </span>compra  para  los  q<span class=\"_ _4\"></span>ue  el  Grupo<span class=\"_ _4\"></span>  act\u00faa  como<span class=\"_ _260\"> </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>se <span class=\"_ _cf\"></span>transfiere sustancialmente <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>beneficio<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nherentes<span class=\"_ _260\"> </span> a la propiedad del activo subyacente, el Grupo registra dichos activos como <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>inversiones inmobiliarias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span><span class=\"lsf\">,<span class=\"_ _260\"> </span></span><span class=\"lsf\"> </span>amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>vida <span class=\"_ _cf\"></span>\u00fatil <span class=\"_ _0\"></span>(se a<span class=\"_ _0\"></span>mortizan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>anual) <span class=\"_ _0\"></span>y<span class=\"_ _260\"> </span> reconociendo <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>ingreso <span class=\"_ _cf\"></span>conforme <span class=\"_ _d4\"></span>al <span class=\"_ _cf\"></span>devengo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>renta <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>arrendamiento. <span class=\"_ _cf\"></span>En <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>momento, <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span> caso, <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>opci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>compra, <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>inversi\u00f3n <span class=\"_ _0\"></span>inmobiliaria<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reclasifica <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>por<span class=\"_ _260\"> </span> su<span class=\"ls0\"> <span class=\"_ _d4\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _d3\"> </span>en <span class=\"_ _d3\"> </span>libros\u201d</span>, <span class=\"_ _d3\"></span>reconociendo <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>resultado <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>dife<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>entre <span class=\"_ _d3\"></span>el<span class=\"_ _260\"> </span></span><span class=\"ls0\"> </span>precio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>opci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>compra <span class=\"_ _d2\"> </span>(d<span class=\"_ _0\"></span>escontada <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>prima <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>porcentaje <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>renta <span class=\"_ _d2\"> </span>pagada<span class=\"_ _260\"> </span> estipulada en el contrato) y el <span class=\"ffd\">\u201c</span>valor <span class=\"ffd\">en libros\u201d </span>del inmueble.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "4.4 <span class=\"_ _b6\"> </span>Existencias<span class=\"_ _260\"> </span> Este ep\u00edgrafe del balance consolidado recoge los activos que las entidades consolidadas:<span class=\"_ _260\"> </span> 1.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Ma<span class=\"_ _0\"></span>ntienen para su venta en el curso ordinario de su nego<span class=\"_ _4\"></span>cio<span class=\"_ _0\"></span> <span class=\"ffd\">(\u201cbusiness as usual\u201d).<span class=\"_ _260\"> </span></span></span><span class=\"ls0\"> </span>2.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Tie<span class=\"_ _0\"></span>nen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo <span class=\"_ _4\"></span>con dicha finalidad.<span class=\"_ _260\"> </span></span><span class=\"ls0\"><span class=\"_ _0\"></span> </span>3.<span class=\"ls0\"> <span class=\"_ _d9\"> </span>Prev\u00e9n  c<span class=\"_ _0\"></span>onsumirlos  en <span class=\"_ _d1\"> </span>el  proceso  de<span class=\"_ _0\"></span>  producci\u00f3n<span class=\"_ _0\"></span>  y<span class=\"_ _0\"></span>/o  construcci\u00f3n <span class=\"_ _d1\"> </span>o  en  l<span class=\"_ _0\"></span>a  prestaci\u00f3n  de<span class=\"_ _260\"> </span></span><span class=\"ls0\"> </span>servicios.<span class=\"_ _260\"> </span> Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo consideran <span class=\"_ _0\"></span>que sus <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC 40<span class=\"_ _260\"> </span> para <span class=\"_ _dc\"> </span>su <span class=\"_ _dc\"> </span>consideraci\u00f3n <span class=\"_ _e6\"> </span>como <span class=\"_ _dc\"> </span><span class=\"ffd\">\u201c</span>inversiones <span class=\"_ _e6\"> </span>inmobiliarias<span class=\"ffd\">\u201d</span>. <span class=\"_ _dc\"> </span>Consecuentemente, <span class=\"_ _e6\"> </span>se <span class=\"_ _dc\"> </span>consideran<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">existencias <span class=\"_ _0\"></span>inmobiliarias<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>dem\u00e1s <span class=\"_ _0\"></span>propiedades qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>mantienen <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>venta una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ez<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>se integra en una promoci\u00f3n inmobiliaria.<span class=\"_ _260\"> </span> Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>solares<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>valora<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>precio <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>adquisici\u00f3n, <span class=\"_ _d3\"></span>incrementado <span class=\"_ _d2\"></span>por <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span> obras <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>urbanizaci\u00f3n, <span class=\"_ _d9\"> </span>si <span class=\"_ _d9\"> </span>los <span class=\"_ _df\"> </span>hubiere, <span class=\"_ _db\"> </span>los <span class=\"_ _d9\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _d9\"> </span>relacionados <span class=\"_ _db\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d9\"> </span>la <span class=\"_ _d9\"> </span>compra <span class=\"_ _d9\"> </span>(Impuesto <span class=\"_ _d9\"> </span>de<span class=\"_ _260\"> </span> Transmisiones Patrimoniales, gastos de Regis<span class=\"_ _0\"></span>tro, etc.) y los gastos financieros incurridos <span class=\"_ _0\"></span>en el periodo<span class=\"_ _260\"> </span> de ejecuci\u00f3n de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, <span class=\"_ _4\"></span>el menor. <span class=\"_ _0\"></span> Se <span class=\"_ _cf\"></span>conside<span class=\"_ _0\"></span>ran <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>obras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _cf\"></span>incurridos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>promociones <span class=\"_ _cf\"></span>inmobiliarias, <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>parte<span class=\"_ _260\"> </span> de las mismas, cuya c<span class=\"_ _0\"></span>onstrucci\u00f3n no se ha finalizado a <span class=\"_ _0\"></span>la fecha de cierre del ej<span class=\"_ _0\"></span>ercicio. En estos costes<span class=\"_ _260\"> </span> se <span class=\"_ _d6\"> </span>incluyen, <span class=\"_ _d5\"> </span>en <span class=\"_ _d6\"> </span>t\u00e9rminos <span class=\"_ _d6\"> </span>generales,<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>solar, <span class=\"_ _d5\"> </span>urbanizaci\u00f3n <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>construcci\u00f3n, <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span> capitalizaci\u00f3n <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d4\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>incurridos <span class=\"_ _d3\"></span>desde <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>comienzan <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>trabajos <span class=\"_ _d4\"></span>t\u00e9<span class=\"_ _0\"></span>cnicos <span class=\"_ _d4\"></span>y<span class=\"_ _260\"> </span> administrativos relevantes p<span class=\"_ _0\"></span>revios al c<span class=\"_ _0\"></span>omienzo de l<span class=\"_ _0\"></span>a construcci\u00f3n y du<span class=\"_ _0\"></span>rante el pe<span class=\"_ _0\"></span>r\u00edodo de construcci\u00f3n<span class=\"_ _260\"> </span> propiamente, as\u00ed como otros costes directos e indirectos imputables a los mismos.  Las <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _cf\"></span><span class=\"ffd\">del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>criterio <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>transferir <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _cf\"></span>acumulados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>\u201cObra <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>curs<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span></span><span class=\"ffd\"> </span>construcci\u00f3n\u201d <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>\u201cInmuebles <span class=\"_ _d6\"> </span>termi<span class=\"_ _0\"></span>nados\u201d <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d6\"> </span>a  aquellas <span class=\"_ _d6\"> </span>promociones,  o <span class=\"_ _d6\"> </span>parte <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>las<span class=\"_ _260\"> </span> mismas, para las que la construcci\u00f3n est\u00e9 terminada.<span class=\"_ _260\"> </span> Los <span class=\"_ _d1\"> </span>gastos <span class=\"_ _d1\"> </span>comerciales, <span class=\"_ _d1\"> </span>excepto <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>comisiones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>venta <span class=\"_ _d1\"> </span>que <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>encuentren <span class=\"_ _d1\"> </span>condicionadas <span class=\"_ _d1\"> </span>al<span class=\"_ _260\"> </span><span class=\"_ _4\"></span> perfeccionamiento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>misma <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>imputan <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>cuenta <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>ganancias <span class=\"_ _d2\"> </span>consolidadas <span class=\"_ _d6\"> </span>del<span class=\"_ _260\"> </span> ejercicio en que se incurren.<span class=\"_ _260\"> </span> Asimismo, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>consideran <span class=\"_ _d3\"> </span>\u201cPromociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"> </span>curso <span class=\"_ _d3\"> </span>de <span class=\"_ _d4\"></span>cicl<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>corto\u201d <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d3\"> </span>acumulados <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>aquellas<span class=\"_ _260\"> </span> promociones para la que la fecha prevista de terminaci\u00f3n de la construcci\u00f3n no supera los 12 meses.<span class=\"_ _260\"> </span> El <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d2\"></span>r<span class=\"_ _4\"></span>evisa <span class=\"_ _d3\"></span>anualmente <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>xistencia <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>indicios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>deterioro <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>sus <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span>, <span class=\"_ _d4\"></span>do<span class=\"_ _0\"></span>tando <span class=\"_ _d3\"></span>las<span class=\"_ _260\"> </span> correspondientes <span class=\"_ _d6\"> </span>provisiones <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>deterioro, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>su <span class=\"_ _d6\"> </span>caso, <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _d6\"> </span>se\u00f1alados <span class=\"_ _d6\"> </span>a<span class=\"_ _260\"> </span> continuaci\u00f3n. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>terrenos <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>solares<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>o<span class=\"_ _0\"></span>bras <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>curso <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>terminadas<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reduce <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su<span class=\"_ _260\"> </span> \u201c<span class=\"ffa\">valor <span class=\"_ _d3\"></span>ra<span class=\"_ _0\"></span>zonable</span>\u201d<span class=\"ffa\"> <span class=\"_ _d2\"> </span>dotando, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>caso, <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>provisi\u00f3n <span class=\"_ _d2\"> </span>por <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _d2\"></span>correspondiente. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>camb<span class=\"_ _0\"></span>io, <span class=\"_ _d3\"></span>si <span class=\"_ _d2\"> </span>el<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>\u201c<span class=\"ffa\">valor razonable</span>\u201d<span class=\"ffa\"> es superior al </span>\u201c<span class=\"ffa\">valor de coste</span>\u201d<span class=\"ffa\">, se mantiene el valor del coste/aportaci\u00f3n.<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "4.5 <span class=\"_ _b6\"></span><span class=\"_ _b6\"> </span>Deudores comerciales<span class=\"_ _260\"> </span> Las <span class=\"_ _d6\"> </span>cuentas <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>deudores <span class=\"_ _d6\"> </span>comerciales<span class=\"ffd\">\u201d</span> <span class=\"_ _d5\"> </span>no <span class=\"_ _d6\"> </span>devengan <span class=\"_ _d6\"> </span>intereses <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>registran <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>valor <span class=\"_ _d6\"> </span>nominal<span class=\"_ _260\"> </span> reducido, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>caso, <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>deterioros <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>valor <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d4\"></span>para <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>importes <span class=\"_ _d3\"></span>irrecuperables<span class=\"_ _260\"> </span> estimados.<span class=\"_ _260\"> </span> Para <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>deterioro <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>deudores <span class=\"_ _cf\"></span>comerciales <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>aplica <span class=\"_ _cf\"></span>el<span class=\"_ _260\"> </span> enfoque <span class=\"_ _d4\"></span>simplificado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>NIIF <span class=\"_ _cf\"></span>9 <span class=\"_ _d4\"></span><span class=\"ff11\">In<span class=\"_ _0\"></span>strumentos <span class=\"_ _d4\"></span>financieros</span> <span class=\"_ _d4\"></span>(p\u00e9rdidas <span class=\"_ _cf\"></span>crediticias <span class=\"_ _d4\"></span>esperadas <span class=\"_ _d4\"></span>(en <span class=\"_ _d4\"></span>ingl\u00e9s<span class=\"_ _260\"> </span> \u201cECL\u201d) <span class=\"_ _cf\"></span><span class=\"ffa\">durante <span class=\"_ _cf\"></span>toda <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>vida <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>). <span class=\"_ _cf\"></span>Si <span class=\"_ _0\"></span>bien, <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _cf\"></span>impacto <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _cf\"></span>anuale<span class=\"_ _4\"></span>s<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span>consolidadas, <span class=\"_ _cf\"></span>debido <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdos <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>clientes <span class=\"_ _cf\"></span>resultan <span class=\"_ _0\"></span>rescindibles <span class=\"_ _0\"></span>si<span class=\"_ _260\"> </span> incumplen sus compromisos de pago<span class=\"_ _260\"> </span>.<span class=\"_ _260\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "4.7 <span class=\"_ _b6\"> </span>Instrumentos financieros a)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Activos financieros </span>Los a<span class=\"_ _0\"></span>ctivos financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran inicialmente a <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span>, a\u00f1adiendo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>deduciendo, en <span class=\"_ _0\"></span>el caso de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activo fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se contabilice <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor razo<span class=\"_ _0\"></span>nable<span class=\"ffd\">\u201d</span> con<span class=\"_ _0\"></span> cambios en<span class=\"_ _0\"></span> resultados, l<span class=\"_ _0\"></span>os costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>transacci\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>sean <span class=\"_ _d4\"></span>directamente <span class=\"_ _d4\"></span>atribuibles <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>emisi\u00f3n. <span class=\"_ _d4\"></span>No <span class=\"_ _d4\"></span>obstante<span class=\"_ _cf\"></span>, <span class=\"_ _cf\"></span><span class=\"ls18\">lo </span>anterior <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>momento <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>reconocimiento <span class=\"_ _cf\"></span>inicial <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alora <span class=\"_ _cf\"></span>las <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>cuentas <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>cobrar <span class=\"_ _d4\"></span>comerciales<span class=\"ffd\">\u201d</span> que no tengan un componente financiero significativo a su precio de transacci\u00f3n. Los <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d6\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>mantenidos  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>del  Grupo <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _d6\"> </span>fu<span class=\"_ _0\"></span>ndamentalmente como <span class=\"_ _d8\"> </span>valorados <span class=\"_ _d8\"> </span>posteriormente <span class=\"_ _d8\"> </span>a <span class=\"_ _d8\"> </span>\u201ccoste <span class=\"_ _d8\"> </span>amortizado\u201d, <span class=\"_ _d8\"> </span>ya <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>principalmente <span class=\"_ _d8\"> </span>dichos <span class=\"_ _dd\"> </span>\u201c<span class=\"ffa\">activos<span class=\"_ _4\"></span> </span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>mantienen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>marco <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>negocio <span class=\"_ _d3\"></span>cuyo <span class=\"_ _d4\"></span>objetivo <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>mantener <span class=\"_ _d3\"></span>activos financieros <span class=\"_ _d2\"> </span>para <span class=\"_ _d3\"></span>obtener <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>efectivo <span class=\"_ _d2\"> </span>contractuales, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>condiciones <span class=\"_ _d3\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>activo financiero <span class=\"_ _d6\"> </span>dan <span class=\"_ _d6\"> </span>lu<span class=\"_ _0\"></span>gar, <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>fechas <span class=\"_ _d5\"> </span>especificadas, <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d5\"> </span>de <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>son <span class=\"_ _d5\"> </span>\u00fanicamente <span class=\"_ _d6\"> </span>pagos <span class=\"_ _d6\"> </span>de principal e intereses sobre el importe de principal pendiente. Los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>son <span class=\"_ _cf\"></span>dados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>baja <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del Grupo <span class=\"_ _cf\"></span>cuando <span class=\"_ _cf\"></span>expiran <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _cf\"></span>contractuales <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls12\">o </span>cuando se transfieren de manera sustancial los riesgos y beneficios inherentes a la propiedad de<span class=\"_ _0\"></span> este.<span class=\"_ _260\"> </span>En  cada <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d5\"> </span>de  balance, <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Administradores  del <span class=\"_ _d6\"> </span>Grupo  eval\u00faan <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span>  recono<span class=\"_ _4\"></span>cen<span class=\"_ _cf\"></span>, <span class=\"_ _d6\"> </span>en  su  ca<span class=\"_ _4\"></span>so,<span class=\"_ _0\"></span>  <span class=\"ls12\">el</span> correspondiente deterioro por p\u00e9rdidas crediticias esperadas. b)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pas<span class=\"_ _0\"></span>ivo financiero y patrimonio neto </span>Un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>nstrumento <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>capital <span class=\"_ _d4\"></span>es <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>contrato <span class=\"_ _cf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>representa <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _cf\"></span>residual <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>patrimonio neto\u201d<span class=\"ffa\"> del Grupo. </span>Los <span class=\"_ _0\"></span>principales <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivos <span class=\"_ _0\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>mantenidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>financieros a vencimiento<span class=\"ffd\">\u201d</span>, que se clasifican como valorados posteriormente a <span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>oste amortizado<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>c)<span class=\"ls0\"> <span class=\"_ _db\"> </span>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 <span class=\"ffd ls0\">\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">, neto de costes directos de emisi\u00f3n. </span></span>d)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>tamos bancarios </span>Los <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>descubiertos <span class=\"_ _0\"></span>bancari<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>devengan <span class=\"_ _0\"></span>intereses <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>recibido, neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>directos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>emisi\u00f3n. <span class=\"_ _d2\"></span>Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"></span>financieros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>incluidas <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>primas <span class=\"_ _d2\"></span>pag<span class=\"_ _4\"></span>aderas <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>la liquidaci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>reembolso <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>emisi\u00f3n, <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201cprincipio <span class=\"_ _d2\"> </span></span>del devengo<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"ffd\">\u201d</span> y <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1aden <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>instrumento <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>medida <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidan <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>en que se producen. e)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Acreedores comerciales </span>Los <span class=\"ffd\">\u201c</span>acreedores comerciales<span class=\"ffd\">\u201d</span> no devengan intereses y se registran a su <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor nominal<span class=\"ffd\">\u201d</span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "a)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Activos financieros </span>Los a<span class=\"_ _0\"></span>ctivos financieros <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran inicialmente a <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _0\"></span>razonable<span class=\"ffd\">\u201d</span>, a\u00f1adiendo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>deduciendo, en <span class=\"_ _0\"></span>el caso de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activo fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se contabilice <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor razo<span class=\"_ _0\"></span>nable<span class=\"ffd\">\u201d</span> con<span class=\"_ _0\"></span> cambios en<span class=\"_ _0\"></span> resultados, l<span class=\"_ _0\"></span>os costes <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>transacci\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>sean <span class=\"_ _d4\"></span>directamente <span class=\"_ _d4\"></span>atribuibles <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>emisi\u00f3n. <span class=\"_ _d4\"></span>No <span class=\"_ _d4\"></span>obstante<span class=\"_ _cf\"></span>, <span class=\"_ _cf\"></span><span class=\"ls18\">lo </span>anterior <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>momento <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>reconocimiento <span class=\"_ _cf\"></span>inicial <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alora <span class=\"_ _cf\"></span>las <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>cuentas <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>cobrar <span class=\"_ _d4\"></span>comerciales<span class=\"ffd\">\u201d</span> que no tengan un componente financiero significativo a su precio de transacci\u00f3n. Los <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d6\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>mantenidos  p<span class=\"_ _4\"></span>or <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>del  Grupo <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _d6\"> </span>fu<span class=\"_ _0\"></span>ndamentalmente como <span class=\"_ _d8\"> </span>valorados <span class=\"_ _d8\"> </span>posteriormente <span class=\"_ _d8\"> </span>a <span class=\"_ _d8\"> </span>\u201ccoste <span class=\"_ _d8\"> </span>amortizado\u201d, <span class=\"_ _d8\"> </span>ya <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>principalmente <span class=\"_ _d8\"> </span>dichos <span class=\"_ _dd\"> </span>\u201c<span class=\"ffa\">activos<span class=\"_ _4\"></span> </span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>mantienen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>marco <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>negocio <span class=\"_ _d3\"></span>cuyo <span class=\"_ _d4\"></span>objetivo <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>mantener <span class=\"_ _d3\"></span>activos financieros <span class=\"_ _d2\"> </span>para <span class=\"_ _d3\"></span>obtener <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>efectivo <span class=\"_ _d2\"> </span>contractuales, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>condiciones <span class=\"_ _d3\"></span>co<span class=\"_ _0\"></span>ntractuales <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>activo financiero <span class=\"_ _d6\"> </span>dan <span class=\"_ _d6\"> </span>lu<span class=\"_ _0\"></span>gar, <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>fechas <span class=\"_ _d5\"> </span>especificadas, <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d5\"> </span>de <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>son <span class=\"_ _d5\"> </span>\u00fanicamente <span class=\"_ _d6\"> </span>pagos <span class=\"_ _d6\"> </span>de principal e intereses sobre el importe de principal pendiente. Los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>son <span class=\"_ _cf\"></span>dados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>baja <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del Grupo <span class=\"_ _cf\"></span>cuando <span class=\"_ _cf\"></span>expiran <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _cf\"></span>contractuales <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls12\">o </span>cuando se transfieren de manera sustancial los riesgos y beneficios inherentes a la propiedad de<span class=\"_ _0\"></span> este.<span class=\"_ _260\"> </span>En  cada <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d5\"> </span>de  balance, <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>Administradores  del <span class=\"_ _d6\"> </span>Grupo  eval\u00faan <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span>  recono<span class=\"_ _4\"></span>cen<span class=\"_ _cf\"></span>, <span class=\"_ _d6\"> </span>en  su  ca<span class=\"_ _4\"></span>so,<span class=\"_ _0\"></span>  <span class=\"ls12\">el</span> correspondiente deterioro por p\u00e9rdidas crediticias esperadas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "Los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>son <span class=\"_ _cf\"></span>dados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>baja <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del Grupo <span class=\"_ _cf\"></span>cuando <span class=\"_ _cf\"></span>expiran <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _cf\"></span>contractuales <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls12\">o </span>cuando se transfieren de manera sustancial los riesgos y beneficios inherentes a la propiedad de<span class=\"_ _0\"></span> este.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "b)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pas<span class=\"_ _0\"></span>ivo financiero y patrimonio neto </span>Un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>nstrumento <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>capital <span class=\"_ _d4\"></span>es <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>contrato <span class=\"_ _cf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>representa <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _cf\"></span>residual <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>patrimonio neto\u201d<span class=\"ffa\"> del Grupo. </span>Los <span class=\"_ _0\"></span>principales <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>pasivos <span class=\"_ _0\"></span>financieros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>mantenidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>financieros a vencimiento<span class=\"ffd\">\u201d</span>, que se clasifican como valorados posteriormente a <span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>oste amortizado<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>tamos bancarios </span>Los <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>descubiertos <span class=\"_ _0\"></span>bancari<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>devengan <span class=\"_ _0\"></span>intereses <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>recibido, neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>directos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>emisi\u00f3n. <span class=\"_ _d2\"></span>Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"></span>financieros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>incluidas <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>primas <span class=\"_ _d2\"></span>pag<span class=\"_ _4\"></span>aderas <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>la liquidaci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>reembolso <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>emisi\u00f3n, <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201cprincipio <span class=\"_ _d2\"> </span></span>del devengo<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"ffd\">\u201d</span> y <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1aden <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>instrumento <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>medida <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidan <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>en que se producen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "d)<span class=\"ls0\"> <span class=\"_ _d1\"> </span>Pr\u00e9s<span class=\"_ _0\"></span>tamos bancarios </span>Los <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>descubiertos <span class=\"_ _0\"></span>bancari<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>devengan <span class=\"_ _0\"></span>intereses <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>recibido, neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>directos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>emisi\u00f3n. <span class=\"_ _d2\"></span>Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"></span>financieros<span class=\"ffd\">\u201d</span>, <span class=\"_ _d3\"></span>incluidas <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>primas <span class=\"_ _d2\"></span>pag<span class=\"_ _4\"></span>aderas <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>la liquidaci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>reembolso <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>rectos <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>emisi\u00f3n, <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201cprincipio <span class=\"_ _d2\"> </span></span>del devengo<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo<span class=\"ffd\">\u201d</span> y <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1aden <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>instrumento <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>medida <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>iquidan <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>en que se producen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "e)<span class=\"ls0\"> <span class=\"_ _db\"> </span>Acreedores comerciales </span>Los <span class=\"ffd\">\u201c</span>acreedores comerciales<span class=\"ffd\">\u201d</span> no devengan intereses y se registran a su <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>valor nominal<span class=\"ffd\">\u201d</span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "4.8 <span class=\"_ _b6\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d4\"></span>propias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>adquiere <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>registran, <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>valor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la contraprestaci\u00f3n  entregada  a<span class=\"_ _4\"></span>  cambio,  directamente <span class=\"_ _d5\"> </span>como  menor  v<span class=\"_ _4\"></span>alor  del  <span class=\"ffd\">\u201c</span>patrimonio  neto<span class=\"ffd\">\u201d</span>.  Los resultados <span class=\"_ _d4\"></span>derivados <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>compra, <span class=\"_ _d4\"></span>venta, <span class=\"_ _d4\"></span>emisi\u00f3n <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>amortizaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>instrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio propio  se  reconocen  directa<span class=\"_ _4\"></span>mente  en  <span class=\"ffd\">\u201c</span>pa<span class=\"_ _0\"></span>trimonio  neto  c<span class=\"_ _4\"></span>onsolidado<span class=\"ffd\">\u201d</span>,  sin  que  en  ning\u00fan <span class=\"_ _d5\"> </span>caso  se registre resultado alguno en la cuenta de p\u00e9rdidas y ganancias consolidada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "4.9 <span class=\"_ _b6\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre: a.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Prov<span class=\"_ _0\"></span>isiones</span>: <span class=\"_ _d0\"> </span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _db\"> </span>acreedores <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>cubren <span class=\"_ _db\"> </span>obligaciones <span class=\"_ _d0\"> </span>a<span class=\"_ _0\"></span>ctuales <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>erivadas <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>sucesos </span>pasados, <span class=\"_ _cf\"></span>cuya <span class=\"_ _d4\"></span>cancelaci\u00f3n <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>probable <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>origine <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>salida <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>recursos, <span class=\"_ _cf\"></span>pero <span class=\"_ _d3\"></span>que <span class=\"_ _d4\"></span>resultan<span class=\"_ _4\"></span> indeterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _d9\"> </span><span class=\"ff11\">Pas<span class=\"_ _0\"></span>ivos contingentes:<span class=\"_ _0\"></span></span> obligaciones posibles <span class=\"_ _0\"></span>surgidas como consecuencia <span class=\"_ _0\"></span>de sucesos<span class=\"_ _0\"></span> pasados, </span>cuya <span class=\"_ _d4\"></span>materializaci\u00f3n <span class=\"_ _d4\"></span>futura <span class=\"_ _d4\"></span>est\u00e1 <span class=\"_ _d4\"></span>condicionada <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>ocurra, <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>no, <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>m\u00e1s <span class=\"_ _d4\"></span>eventos <span class=\"_ _d4\"></span>futuros independientes de la voluntad de la Entidad<span class=\"_ _0\"></span>. 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=\"_ _cf\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>provision<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de l<span class=\"_ _4\"></span>o contrario.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>pasivos <span class=\"_ _0\"></span>contingentes<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>consolidado<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>sino <span class=\"_ _cf\"></span>que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>informa <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>los mismos <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>Notas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>memoria <span class=\"_ _d4\"></span>consolidada, <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>sean <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onsiderados <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>omo remotos, conforme a los requerimientos de NIC 37. Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>provisiones<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>(que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>cuantifican <span class=\"_ _cf\"></span>teniendo <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mej<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>isponible <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>consecuencias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>suceso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>traen <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>reestimadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre contable) <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>utilizan <span class=\"_ _d3\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>frontar <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>obligaciones <span class=\"_ _d3\"></span>espec\u00edficas <span class=\"_ _d3\"></span>para <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>uales <span class=\"_ _d3\"></span>fueron <span class=\"_ _d3\"></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=\"_ _d2\"> </span>compensaci\u00f3n <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rcero <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>momento <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>liquidar <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>obligaci\u00f3n, <span class=\"_ _d2\"> </span>siempre <span class=\"_ _d3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>no existan <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>udas <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>dicho <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _0\"></span>percibido, <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _cf\"></span>como <span class=\"_ _0\"></span>activo, <span class=\"_ _cf\"></span>excepto <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e que <span class=\"_ _d4\"></span>exista <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>\u00ednculo <span class=\"_ _d4\"></span>legal <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>haya <span class=\"_ _d4\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _d4\"></span>parte <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>riesgo, <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>virtud <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>cual <span class=\"_ _d4\"></span>la sociedad <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e9 <span class=\"_ _0\"></span>obligada <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>responder; <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>esta <span class=\"_ _cf\"></span>situaci\u00f3n, <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>tendr\u00e1 <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>para estimar el importe por el que, en su caso, figurar\u00e1 la correspondiente provisi\u00f3n. Provisiones para terminaci\u00f3n de obras Las <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>provisiones <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>obra<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran <span class=\"_ _0\"></span>contablemente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>terminaci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>obra por el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>facturas <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>endientes <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>recibir <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>promoci\u00f3n <span class=\"_ _d6\"> </span>correspondiente <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>de postventa 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=\"_ _cf\"></span>2025 y <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de <span class=\"_ _cf\"></span>2024 no <span class=\"_ _0\"></span>existen p<span class=\"_ _0\"></span>asivos <span class=\"_ _0\"></span>contingentes, activos <span class=\"_ _0\"></span>contingentes ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"lsc\">18</span> siguiente.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "4.10 <span class=\"_ _ce\"> </span>Impue<span class=\"_ _0\"></span>sto sobre las ganancias El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>gasto <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _cf\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>ganancias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  transacci\u00f3n  cuyos resultados <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>registran <span class=\"_ _d0\"> </span>directamente <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d1\"> </span>neto <span class=\"_ _d0\"> </span>consolidado<span class=\"ffd\">\u201d</span>, <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>cuyo <span class=\"_ _d0\"> </span>supuesto <span class=\"_ _d1\"> </span>el \u201c<span class=\"ffa\">impuesto sobre beneficios</span>\u201d<span class=\"ffa\"> tambi\u00e9n se registra en el <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">. </span>El <span class=\"ffd\">\u201c</span>gasto o ingreso por impuesto sobre beneficios<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> comprende la parte relativa al gasto o ingreso por el \u201c<span class=\"ffa\">impuesto corriente</span>\u201d<span class=\"ffa\"> y la parte correspondiente al gasto o ingreso por </span>\u201c<span class=\"ffa\">impuesto diferido</span>\u201d<span class=\"ffa\">. </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>aquellos <span class=\"_ _cf\"></span>impuestos <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>prev\u00e9n <span class=\"_ _cf\"></span>recuperables <span class=\"_ _0\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ferencias entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as cuentas <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _d4\"></span>consolidadas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _cf\"></span>imponibles <span class=\"_ _d4\"></span>correspondientes <span class=\"_ _cf\"></span>utilizadas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la ganancia <span class=\"_ _d2\"> </span>fiscal, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontabilizan <span class=\"_ _d2\"></span>utilizando <span class=\"_ _d3\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>pasivo<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"></span>balance <span class=\"_ _d3\"></span>consolidado<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>e cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia temporal <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>cr\u00e9dito q<span class=\"_ _0\"></span>ue corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen al <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos. Se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _cf\"></span>temporales<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>erivadas de <span class=\"_ _cf\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>Sociedades <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empresas <span class=\"_ _cf\"></span>asociadas, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de p<span class=\"_ _0\"></span>articipaciones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>negocios<span class=\"_ _4\"></span> conjuntos, <span class=\"_ _d2\"> </span>salvo <span class=\"_ _d6\"> </span>cuando <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>puede <span class=\"_ _d2\"> </span>controlar <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>reversi\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _d2\"> </span>temporales <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible<span class=\"_ _4\"></span>.<span class=\"_ _260\"> </span>No obstante, lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _df\"> </span>Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>impuesto <span class=\"_ _d3\"></span>diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>solamente <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>reconocen <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsidere </span>probable  qu<span class=\"_ _4\"></span>e <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>consolidadas  vayan <span class=\"_ _d6\"> </span>a  tener <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>futuro <span class=\"_ _d5\"> </span>suficientes <span class=\"_ _d6\"> </span>ganancias fiscales contra las que poder hacerlos efectivos. 2.<span class=\"ls0\"> <span class=\"_ _df\"> </span>En  ning\u00fan  caso  se  registran  <span class=\"ffd\">\u201c</span>im<span class=\"_ _0\"></span>puestos  diferidos<span class=\"ffd\">\u201d</span>  con  origen  en  los  fondos  de  comercio </span>aflorados en una adquisici\u00f3n. Con <span class=\"_ _d3\"></span>ocasi\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d3\"></span>cierre <span class=\"_ _d3\"></span>contable, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>revisan <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>impu<span class=\"_ _4\"></span>estos <span class=\"_ _d3\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>registrados <span class=\"_ _d3\"></span>(tanto <span class=\"_ _d3\"></span>activos como <span class=\"_ _d5\"> </span>pasivos) <span class=\"_ _d6\"> </span>con  o<span class=\"_ _4\"></span>bjeto <span class=\"_ _d6\"> </span>de  c<span class=\"_ _4\"></span>omprobar <span class=\"_ _d5\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>mantienen <span class=\"_ _d6\"> </span>vigentes, <span class=\"_ _d5\"> </span>efectu\u00e1ndose <span class=\"_ _d6\"> </span>las <span class=\"_ _d5\"> </span>oportunas correcciones a los m<span class=\"_ _0\"></span>ismos de acuerdo con los <span class=\"_ _0\"></span>resultados de los <span class=\"_ _0\"></span>an\u00e1lisis realizados, y considerando en su caso los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>prob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _d1\"> </span>del  g<span class=\"_ _0\"></span>rupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _cf\"></span>. <span class=\"_ _d6\"> </span>y <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ive Virtual Tours, S.L.U. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "4.10 <span class=\"_ _ce\"> </span>Impue<span class=\"_ _0\"></span>sto sobre las ganancias El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>gasto <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _cf\"></span>sobre <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>ganancias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>consolidado <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  transacci\u00f3n  cuyos resultados <span class=\"_ _d1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>registran <span class=\"_ _d0\"> </span>directamente <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d1\"> </span>neto <span class=\"_ _d0\"> </span>consolidado<span class=\"ffd\">\u201d</span>, <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>cuyo <span class=\"_ _d0\"> </span>supuesto <span class=\"_ _d1\"> </span>el \u201c<span class=\"ffa\">impuesto sobre beneficios</span>\u201d<span class=\"ffa\"> tambi\u00e9n se registra en el <span class=\"_ _0\"></span></span>\u201c<span class=\"ffa\">patrimonio neto consolidado</span>\u201d<span class=\"ffa\">. </span>El <span class=\"ffd\">\u201c</span>gasto o ingreso por impuesto sobre beneficios<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> comprende la parte relativa al gasto o ingreso por el \u201c<span class=\"ffa\">impuesto corriente</span>\u201d<span class=\"ffa\"> y la parte correspondiente al gasto o ingreso por </span>\u201c<span class=\"ffa\">impuesto diferido</span>\u201d<span class=\"ffa\">. </span>Los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _0\"></span>diferidos<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>aquellos <span class=\"_ _cf\"></span>impuestos <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>prev\u00e9n <span class=\"_ _cf\"></span>recuperables <span class=\"_ _0\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre las <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ferencias entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _cf\"></span>as cuentas <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _d4\"></span>consolidadas <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>b<span class=\"_ _0\"></span>ases <span class=\"_ _cf\"></span>imponibles <span class=\"_ _d4\"></span>correspondientes <span class=\"_ _cf\"></span>utilizadas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la ganancia <span class=\"_ _d2\"> </span>fiscal, <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontabilizan <span class=\"_ _d2\"></span>utilizando <span class=\"_ _d3\"></span>el <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"></span>del<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>pasivo<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"></span>balance <span class=\"_ _d3\"></span>consolidado<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>e cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia temporal <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>cr\u00e9dito q<span class=\"_ _0\"></span>ue corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen al <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos. Se <span class=\"_ _cf\"></span>reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>pasivo <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _cf\"></span>temporales<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>erivadas de <span class=\"_ _cf\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>Sociedades <span class=\"_ _0\"></span>Dependientes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empresas <span class=\"_ _cf\"></span>asociadas, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>de p<span class=\"_ _0\"></span>articipaciones <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>negocios<span class=\"_ _4\"></span> conjuntos, <span class=\"_ _d2\"> </span>salvo <span class=\"_ _d6\"> </span>cuando <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>puede <span class=\"_ _d2\"> </span>controlar <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>reversi\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _d2\"> </span>temporales <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible<span class=\"_ _4\"></span>.<span class=\"_ _260\"> </span>21<span class=\"ls0\"> </span>No obstante, lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _df\"> </span>Los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>impuesto <span class=\"_ _d3\"></span>diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>solamente <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>reconocen <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d4\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsidere </span>probable  qu<span class=\"_ _4\"></span>e <span class=\"_ _d5\"> </span>las <span class=\"_ _d5\"> </span>entidades <span class=\"_ _d6\"> </span>consolidadas  vayan <span class=\"_ _d6\"> </span>a  tener <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>futuro <span class=\"_ _d5\"> </span>suficientes <span class=\"_ _d6\"> </span>ganancias fiscales contra las que poder hacerlos efectivos. 2.<span class=\"ls0\"> <span class=\"_ _df\"> </span>En  ning\u00fan  caso  se  registran  <span class=\"ffd\">\u201c</span>im<span class=\"_ _0\"></span>puestos  diferidos<span class=\"ffd\">\u201d</span>  con  origen  en  los  fondos  de  comercio </span>aflorados en una adquisici\u00f3n. Con <span class=\"_ _d3\"></span>ocasi\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d3\"></span>cierre <span class=\"_ _d3\"></span>contable, <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>revisan <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>impu<span class=\"_ _4\"></span>estos <span class=\"_ _d3\"></span>diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>registrados <span class=\"_ _d3\"></span>(tanto <span class=\"_ _d3\"></span>activos como <span class=\"_ _d5\"> </span>pasivos) <span class=\"_ _d6\"> </span>con  o<span class=\"_ _4\"></span>bjeto <span class=\"_ _d6\"> </span>de  c<span class=\"_ _4\"></span>omprobar <span class=\"_ _d5\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d5\"> </span>mantienen <span class=\"_ _d6\"> </span>vigentes, <span class=\"_ _d5\"> </span>efectu\u00e1ndose <span class=\"_ _d6\"> </span>las <span class=\"_ _d5\"> </span>oportunas correcciones a los m<span class=\"_ _0\"></span>ismos de acuerdo con los <span class=\"_ _0\"></span>resultados de los <span class=\"_ _0\"></span>an\u00e1lisis realizados, y considerando en su caso los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>prob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _d1\"> </span>del  g<span class=\"_ _0\"></span>rupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _cf\"></span>. <span class=\"_ _d6\"> </span>y <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ive Virtual Tours, S.L.U. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "s  <span class=\"ffd\">\u201c<span class=\"_ _4\"></span><span class=\"ffa\">ingresos <span class=\"_ _d6\"> </span>por  intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>se  devengan <span class=\"_ _d6\"> </span>siguiendo <span class=\"_ _d5\"> </span>un <span class=\"_ _d6\"> </span>criterio <span class=\"_ _d5\"> </span>temporal, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>funci\u00f3n <span class=\"_ _d5\"> </span>del <span class=\"_ _d6\"> </span>principal </span></span>pendiente de pago y <span class=\"_ _0\"></span>el tipo de in<span class=\"_ _0\"></span>ter\u00e9s efectivo aplicable, que es el tipo que <span class=\"_ _0\"></span>descuenta exactamente los futuros <span class=\"_ _d6\"> </span>flujos <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>efectivo <span class=\"_ _d6\"> </span>estimados  r<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span>cibir <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>lo <span class=\"_ _d5\"> </span>largo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>ida <span class=\"_ _d6\"> </span>prevista <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>activo <span class=\"_ _d5\"> </span>financiero <span class=\"_ _d6\"> </span>del importe en libros neto de dicho activo<span class=\"_ _260\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "Los <span class=\"_ _d4\"></span>gastos <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>ga<span class=\"_ _0\"></span>nancias <span class=\"_ _d4\"></span>consolidada <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>tiene <span class=\"_ _d4\"></span>lugar <span class=\"_ _d4\"></span>una disminuci\u00f3n <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>beneficios <span class=\"_ _cf\"></span>econ\u00f3micos <span class=\"_ _cf\"></span>futuros <span class=\"_ _cf\"></span>relacionados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>reducci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>un incremento de<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>pasivo, <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>medir <span class=\"_ _0\"></span>de fo<span class=\"_ _0\"></span>rma fiable. <span class=\"_ _0\"></span>Esto im<span class=\"_ _0\"></span>plica que <span class=\"_ _0\"></span>el re<span class=\"_ _0\"></span>gistro de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto tiene lugar de forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activo. Adicionalmente, <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>re<span class=\"_ _0\"></span>conoce <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>gasto <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _d0\"> </span>inmediata <span class=\"_ _d0\"> </span>cuando <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>desembolso <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d0\"> </span>genera beneficios <span class=\"_ _d2\"> </span>econ\u00f3micos <span class=\"_ _d6\"> </span>futuros <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>uando <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>umple <span class=\"_ _d2\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>requisitos <span class=\"_ _d6\"> </span>necesarios <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>su<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>registro como activo. Asimismo, <span class=\"_ _cf\"></span>se reconoce <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registra <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>alguno, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo puede ser un pasivo por una garant\u00eda.<span class=\"_ _260\"> </span>Por <span class=\"_ _d6\"> </span>regl<span class=\"_ _0\"></span>a <span class=\"_ _d6\"> </span>general, <span class=\"_ _d5\"> </span>las <span class=\"_ _d6\"> </span>comisiones <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>agentes <span class=\"_ _d6\"> </span>externos <span class=\"_ _d6\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d6\"> </span>imputables <span class=\"_ _d5\"> </span>espec\u00edficamente <span class=\"_ _d6\"> </span>a   <span class=\"_ _d2\"> </span>las promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _cf\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _cf\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>inicio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>las promociones <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span> <span class=\"_ _d3\"></span>momento <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>registro <span class=\"_ _d2\"> </span>contable <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>ventas, <span class=\"_ _d2\"></span>se <span class=\"_ _d3\"></span>contabilizan <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>ep\u00edgrafe<span class=\"_ _260\"> </span>\u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _cf\"></span>consolidado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>imputaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>gastos <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntable de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>ingresos por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntregas, <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>ejercicio <span class=\"_ _cf\"></span>el<span class=\"_ _4\"></span> margen derivado de <span class=\"_ _0\"></span>los contratos de venta s<span class=\"_ _0\"></span>uscritos pendiente de contabilizar supere <span class=\"_ _0\"></span>el importe de los gastos. <span class=\"_ _d4\"></span>En <span class=\"_ _cf\"></span>caso <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>cuente <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>positivo, <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>gastos <span class=\"_ _cf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>imputan <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>la cuenta de p\u00e9rdidas y ganancias consolidada. Los <span class=\"_ _df\"> </span>g<span class=\"_ _0\"></span>astos <span class=\"_ _df\"> </span>comerciales<span class=\"_ _0\"></span>, <span class=\"_ _df\"> </span>excepto <span class=\"_ _d8\"> </span>las <span class=\"_ _df\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _d8\"> </span>de <span class=\"_ _df\"> </span>venta <span class=\"_ _d7\"> </span>mencionadas <span class=\"_ _d8\"> </span>que <span class=\"_ _d8\"> </span>se <span class=\"_ _df\"> </span>encuen<span class=\"_ _0\"></span>tren<span class=\"_ _4\"></span> condicionadas <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>p<span class=\"_ _0\"></span>erfeccionamiento <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la  misma <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>cargan <span class=\"_ _d6\"> </span>a <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>cuenta <span class=\"_ _d6\"> </span>de  p\u00e9rd<span class=\"_ _4\"></span>idas <span class=\"_ _d6\"> </span>y <span class=\"_ _d5\"> </span>ganancias consolidada del ejercicio en que se incurren.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "4.12 <span class=\"_ _ce\"> </span>Costes p<span class=\"_ _0\"></span>or intereses Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>costes <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>directamente <span class=\"_ _d2\"> </span>imputables <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>adquisici\u00f3n, <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>producci\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e activos <span class=\"_ _d3\"></span>cualificados, <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>necesariamente <span class=\"_ _d3\"></span>precisan <span class=\"_ _d3\"></span>un <span class=\"_ _d2\"></span>per\u00edo<span class=\"_ _4\"></span>do <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>tiempo <span class=\"_ _d3\"></span>sustancial para <span class=\"_ _cf\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _cf\"></span>preparados <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos, <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1ade<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>activos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>el momento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>est\u00e9n <span class=\"_ _cf\"></span>sustancialmente <span class=\"_ _d4\"></span>preparados <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>uso <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>bien se <span class=\"_ _0\"></span>produzca u<span class=\"_ _0\"></span>na interrupci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sarrollo de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos. <span class=\"_ _0\"></span>Los ingresos <span class=\"_ _0\"></span>procedentes <span class=\"_ _0\"></span>de inversiones <span class=\"_ _cf\"></span>obtenidos <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>a\u00fan <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>invertido<span class=\"_ _4\"></span> en activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>medida <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>fondo<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>roceden <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>ge<span class=\"_ _0\"></span>n\u00e9ricos, <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>por intereses <span class=\"_ _cf\"></span>susceptible <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _cf\"></span>capitalizado <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>determina<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>t\u00e9rminos <span class=\"_ _cf\"></span>generales, <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>tasa <span class=\"_ _0\"></span>de capitalizaci\u00f3n  a  l<span class=\"_ _0\"></span>a  inversi\u00f3n  efectuada  e<span class=\"_ _0\"></span>n  dicho  activo.  Esta<span class=\"_ _0\"></span>  tasa  de <span class=\"_ _d1\"> </span>capitalizaci\u00f3n  es  la <span class=\"_ _d1\"> </span>media<span class=\"_ _4\"></span> ponderada <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>inte<span class=\"_ _0\"></span>reses <span class=\"_ _d4\"></span>aplicables <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>sociedades, <span class=\"_ _d4\"></span>que han <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>vigentes <span class=\"_ _d2\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>ejercicio, <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>diferentes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>espec\u00edficamente <span class=\"_ _d3\"></span>formalizados <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>ara financiar algunos ac<span class=\"_ _0\"></span>tivos. El importe de los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span>, capitalizados d<span class=\"_ _0\"></span>urante el ejercicio, no excede del total de <span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</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-546": {
   "value": "4.12 <span class=\"_ _ce\"> </span>Costes p<span class=\"_ _0\"></span>or intereses Los <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>costes <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>intereses<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>directamente <span class=\"_ _d2\"> </span>imputables <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>adquisici\u00f3n, <span class=\"_ _d2\"> </span>construcci\u00f3n <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>producci\u00f3n <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e activos <span class=\"_ _d3\"></span>cualificados, <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>activos <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>necesariamente <span class=\"_ _d3\"></span>precisan <span class=\"_ _d3\"></span>un <span class=\"_ _d2\"></span>per\u00edo<span class=\"_ _4\"></span>do <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>tiempo <span class=\"_ _d3\"></span>sustancial para <span class=\"_ _cf\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _cf\"></span>preparados <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos, <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>a\u00f1ade<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>coste <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>dichos <span class=\"_ _cf\"></span>activos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>el momento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>est\u00e9n <span class=\"_ _cf\"></span>sustancialmente <span class=\"_ _d4\"></span>preparados <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>uso <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>bien se <span class=\"_ _0\"></span>produzca u<span class=\"_ _0\"></span>na interrupci\u00f3n en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de de<span class=\"_ _0\"></span>sarrollo de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos. <span class=\"_ _0\"></span>Los ingresos <span class=\"_ _0\"></span>procedentes <span class=\"_ _0\"></span>de inversiones <span class=\"_ _cf\"></span>obtenidos <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>temporal <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>a\u00fan <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>invertido<span class=\"_ _4\"></span> en activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>medida <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>fondo<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>roceden <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>ge<span class=\"_ _0\"></span>n\u00e9ricos, <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>costes <span class=\"_ _d6\"> </span>por intereses <span class=\"_ _cf\"></span>susceptible <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _cf\"></span>capitalizado <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>determina<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>t\u00e9rminos <span class=\"_ _cf\"></span>generales, <span class=\"_ _cf\"></span>aplicando <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>tasa <span class=\"_ _0\"></span>de capitalizaci\u00f3n  a  l<span class=\"_ _0\"></span>a  inversi\u00f3n  efectuada  e<span class=\"_ _0\"></span>n  dicho  activo.  Esta<span class=\"_ _0\"></span>  tasa  de <span class=\"_ _d1\"> </span>capitalizaci\u00f3n  es  la <span class=\"_ _d1\"> </span>media<span class=\"_ _4\"></span> ponderada <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>costes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>inte<span class=\"_ _0\"></span>reses <span class=\"_ _d4\"></span>aplicables <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>sociedades, <span class=\"_ _d4\"></span>que han <span class=\"_ _d3\"></span>estado <span class=\"_ _d3\"></span>vigentes <span class=\"_ _d2\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>ejercicio, <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>son <span class=\"_ _d3\"></span>diferentes <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>espec\u00edficamente <span class=\"_ _d3\"></span>formalizados <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>ara financiar algunos ac<span class=\"_ _0\"></span>tivos. El importe de los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</span>, capitalizados d<span class=\"_ _0\"></span>urante el ejercicio, no excede del total de <span class=\"ffd\">\u201c</span>costes por intereses<span class=\"ffd\">\u201d</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-547": {
   "value": "4.13 <span class=\"_ _ce\"> </span>Resulta<span class=\"_ _0\"></span>do de explotaci\u00f3n El <span class=\"_ _d0\"> </span>resultado <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>explotaci\u00f3n <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>presenta <span class=\"_ _d0\"> </span>antes <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>participaci\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>resultados <span class=\"_ _d1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>empresas asociadas, de los ingresos procedentes de inversiones financieras y de lo<span class=\"_ _4\"></span>s gastos financieros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "4.14 <span class=\"_ _ce\"> </span>Indem<span class=\"_ _0\"></span>nizaciones por despido De <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _cf\"></span>vigente, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _cf\"></span>obligado <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>pago <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>aquellos empleados <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _cf\"></span>bajo <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>rminadas <span class=\"_ _cf\"></span>condiciones, <span class=\"_ _0\"></span>resc<span class=\"_ _0\"></span>inda <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _cf\"></span>relaciones <span class=\"_ _cf\"></span>laborales. <span class=\"_ _0\"></span>Por <span class=\"_ _cf\"></span>tanto, las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>despido <span class=\"_ _0\"></span>susceptibles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>cuantificaci\u00f3n <span class=\"_ _cf\"></span>razonable <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>gasto <span class=\"_ _0\"></span>en el ejercicio en el que se adopta la decisi\u00f3n del despido.  Ni <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"></span>las <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d3\"></span>anuales <span class=\"_ _d2\"></span>consolidadas <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d3\"></span>de <span class=\"_ _d6\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>ni <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2024</span> <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>h<span class=\"_ _0\"></span>a registrado <span class=\"_ _d0\"> </span>provisi\u00f3n <span class=\"_ _d0\"> </span>alguna <span class=\"_ _d1\"> </span>por <span class=\"_ _d0\"> </span>este <span class=\"_ _d0\"> </span>concepto, <span class=\"_ _d0\"> </span>ya <span class=\"_ _d0\"> </span>que <span class=\"_ _d1\"> </span>no <span class=\"_ _d0\"> </span>est\u00e1n <span class=\"_ _d0\"> </span>previstas <span class=\"_ _d0\"> </span>situaciones <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>esta naturaleza.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "4.15 <span class=\"_ _ce\"> </span>Remune<span class=\"_ _0\"></span>raci\u00f3n de Administradores y al Personal Directivo La <span class=\"_ _0\"></span>remuneraci\u00f3n <span class=\"_ _0\"></span>a<span class=\"ffd\">l <span class=\"_ _0\"></span>personal <span class=\"_ _0\"></span>directivo <span class=\"_ _cf\"></span>(\u201c</span>Alta <span class=\"_ _0\"></span>Direcci\u00f3n<span class=\"ffd ls13\">\u201d)</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _cf\"></span>D<span class=\"_ _4\"></span>ominante <span class=\"_ _0\"></span>(v<span class=\"_ _0\"></span>\u00e9ase Nota<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">21<span class=\"_ _0\"></span></span>) <span class=\"_ _0\"></span>se imputa <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span><span class=\"ls14\">su</span> <span class=\"_ _cf\"></span>devengo, <span class=\"_ _0\"></span>registr\u00e1ndose <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>correspondiente <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _cf\"></span>en caso de que el importe no hubiera sido objeto de liquidaci\u00f3n.<span class=\"_ _260\"> </span>En  el  caso  de  transacciones  que  se  liquiden  c<span class=\"_ _4\"></span>on <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>instrumentos  de  patr<span class=\"_ _4\"></span>imonio  (L<span class=\"_ _0\"></span>TIP)<span class=\"ffd\">\u201d</span>,  tanto  los servicios <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>restados <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>incremento <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _cf\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidado<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>valo<span class=\"_ _0\"></span>ran <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>instrumentos de p<span class=\"_ _0\"></span>atrimonio cedidos, referido <span class=\"_ _0\"></span>a la<span class=\"_ _0\"></span> fecha del <span class=\"_ _0\"></span>acuerdo de <span class=\"_ _0\"></span>concesi\u00f3n. Si por <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>liquidan <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>efectivo, <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>servicios <span class=\"_ _0\"></span>recibidos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>correspondiente <span class=\"_ _cf\"></span>pasivo <span class=\"_ _0\"></span>se reconocen <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>este <span class=\"_ _cf\"></span>\u00faltimo, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>cumplen <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>requisitos para su reconocimiento<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "4.16 <span class=\"_ _ce\"> </span>Eleme<span class=\"_ _0\"></span>ntos patrimoniales de naturaleza medioambiental Se <span class=\"_ _cf\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _cf\"></span>cuya <span class=\"_ _cf\"></span>finalidad <span class=\"_ _0\"></span>principal <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>minimi<span class=\"_ _0\"></span>zaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>impacto <span class=\"_ _0\"></span>medioambiental <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la protecci\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>mejora <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>medio <span class=\"_ _d4\"></span>amb<span class=\"_ _0\"></span>iente, <span class=\"_ _d4\"></span>incluyendo <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>reducci\u00f3n <span class=\"_ _d4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>eliminaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>contaminaci\u00f3n futura.<span class=\"_ _260\"> </span>Dada <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>actividad <span class=\"_ _d1\"> </span>a <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>que<span class=\"_ _4\"></span> <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>dedica <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Grupo <span class=\"_ _d1\"> </span>no <span class=\"_ _d1\"> </span>tiene  re<span class=\"_ _0\"></span>sponsabilidades, <span class=\"_ _d1\"> </span>gastos,  a<span class=\"_ _0\"></span>ctivos, <span class=\"_ _d1\"> </span>ni provisiones <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>contingencias <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>naturaleza <span class=\"_ _cf\"></span>medioambiental <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>pudieran <span class=\"_ _cf\"></span>ser <span class=\"_ _cf\"></span>significativos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>relaci\u00f3n con <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>patrimonio <span class=\"_ _d4\"></span>neto<span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>situaci\u00f3n <span class=\"_ _d4\"></span>financiera <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>resultados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>misma. <span class=\"_ _cf\"></span>Po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>este <span class=\"_ _d4\"></span>motivo, <span class=\"_ _cf\"></span>no <span class=\"_ _d4\"></span>se 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-551": {
   "value": "4.17 <span class=\"_ _ce\"> </span>Transa<span class=\"_ _0\"></span>cciones con vinculadas El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>realiza <span class=\"_ _d4\"></span>todas <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>operaciones <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>inculadas <span class=\"_ _d4\"></span>(financieras, <span class=\"_ _d4\"></span>comerciales <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cualquier <span class=\"_ _d4\"></span>otra \u00edndole) <span class=\"_ _d3\"></span>fijando <span class=\"_ _d3\"></span>precios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>transfe<span class=\"_ _0\"></span>rencia <span class=\"_ _d4\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>enmarcan <span class=\"_ _d3\"></span>dentro <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"></span>prescripciones <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>OCDE para  regular <span class=\"_ _d5\"> </span>transacciones <span class=\"_ _d6\"> </span>con  empresas  d<span class=\"_ _4\"></span>el  Grupo<span class=\"_ _0\"></span>, <span class=\"_ _d5\"> </span>asociadas  y <span class=\"_ _d5\"> </span>otras  par<span class=\"_ _4\"></span>tes  relaci<span class=\"_ _4\"></span>onadas<span class=\"_ _0\"></span>.  Las<span class=\"_ _4\"></span> obligaciones <span class=\"_ _df\"> </span>en <span class=\"_ _d9\"> </span>materia <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>documentaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>es<span class=\"_ _0\"></span>tos <span class=\"_ _d9\"> </span>precios <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>transferencia <span class=\"_ _df\"> </span>se <span class=\"_ _d9\"> </span>encuentran cumplimentadas, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>lo que<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante c<span class=\"_ _0\"></span>onsideran que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen riesgos <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>ignificativos <span class=\"_ _cf\"></span>respecto <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>aspecto <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pueda<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>derivarse <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>consideraci\u00f3n en el futuro. En <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>se <span class=\"_ _d3\"></span>pusiesen <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>manifiesto <span class=\"_ _d4\"></span>diferencias <span class=\"_ _d3\"></span>significativas <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>pre<span class=\"_ _0\"></span>cio <span class=\"_ _d4\"></span>establecido <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>el \u201c<span class=\"ffa\">valor  ra<span class=\"_ _4\"></span>zonable<span class=\"ffd\">\u201d</span>  de <span class=\"_ _d6\"> </span>una  transacci\u00f3n <span class=\"_ _d6\"> </span>realizada  entre <span class=\"_ _d5\"> </span>partes  vinculadas,<span class=\"_ _4\"></span>  esta <span class=\"_ _d6\"> </span>diferencia  tendr\u00eda <span class=\"_ _d6\"> </span>la </span>consideraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>distribuci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>aportaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>fo<span class=\"_ _0\"></span>ndos <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de <span class=\"ffd\">\u201c</span>reservas<span class=\"ffd\">\u201d</span>. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a <span class=\"ffd\">\u201c</span>valores de mercado<span class=\"ffd\">\u201d</span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": " <span class=\"_ _e4\"> </span><span class=\"ffd\">Se <span class=\"_ _cf\"></span>consideran <span class=\"_ _cf\"></span>\u201cactivos <span class=\"_ _cf\"></span>corrientes\u201d <span class=\"_ _cf\"></span>aquellos <span class=\"_ _cf\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _d4\"></span>\u201c</span>ciclo <span class=\"_ _cf\"></span>normal <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>explotaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ffd\">(\u201cbusiness <span class=\"_ _cf\"></span>as </span>usua<span class=\"ffd\">l\u201d)</span>  que  con  car\u00e1cter <span class=\"_ _d5\"> </span>general  se  cons<span class=\"_ _4\"></span>idera  de  un  a<span class=\"_ _4\"></span>\u00f1o,  tambi\u00e9n  aquellos <span class=\"_ _d5\"> </span>otros  activos  cuyo<span class=\"_ _4\"></span> vencimiento, <span class=\"_ _cf\"></span>enajenaci\u00f3n <span class=\"_ _d4\"></span>o <span class=\"_ _cf\"></span>realizaci\u00f3n <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>espera <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>produzca <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>corto <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>desde <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha de <span class=\"_ _d3\"> </span>cierre <span class=\"_ _d3\"> </span>del <span class=\"_ _d3\"> </span>ejercicio, <span class=\"_ _d3\"> </span>los <span class=\"_ _d2\"> </span>\u201ca<span class=\"_ _4\"></span>ctivos <span class=\"_ _d3\"> </span>financieros <span class=\"_ _d3\"> </span>mantenidos <span class=\"_ _d3\"> </span>para <span class=\"_ _d3\"> </span>negociar\u201d, <span class=\"_ _d3\"> </span>con <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"> </span>excepci\u00f3n <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>los \u201cderivados <span class=\"_ _d2\"> </span>financiero<span class=\"_ _4\"></span>s\u201d <span class=\"_ _d3\"> </span>cu<span class=\"_ _0\"></span>yo <span class=\"_ _d3\"> </span>plazo <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>iquidaci\u00f3n <span class=\"_ _d3\"> </span>sea <span class=\"_ _d2\"> </span>superior <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _d3\"> </span>a\u00f1o <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"> </span>el <span class=\"_ _d6\"> </span>\u201c<span class=\"ffa\">efectivo <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>otros <span class=\"_ _d3\"></span>activos </span>l\u00edquidos equivalentes<span class=\"ffd\">\u201d</span>.<span class=\"_ _260\"> </span>No obstante, en el segmento de la actividad inmobiliaria, en el cual el c<span class=\"_ _0\"></span>iclo <span class=\"_ _0\"></span>corriente de explotaci\u00f3n es usualmente <span class=\"_ _d3\"></span>superior <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>24<span class=\"_ _0\"></span>-36 <span class=\"_ _d4\"></span>me<span class=\"_ _0\"></span>ses, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>\"Existencias <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmobiliarias\" <span class=\"_ _d4\"></span>pertenecientes <span class=\"_ _d3\"></span>a esta <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>actividad <span class=\"_ _d4\"></span><span class=\"ffd\">\u2014</span>que <span class=\"_ _cf\"></span>conservan <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>clasificaci\u00f3n <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>\"Ac<span class=\"_ _0\"></span>tivo <span class=\"_ _cf\"></span>corriente\"<span class=\"_ _0\"></span><span class=\"ffd\">\u2014</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>incluyen importes cuya <span class=\"_ _0\"></span>finalizaci\u00f3n, construcci\u00f3n y <span class=\"_ _0\"></span>entrega se pre<span class=\"_ _0\"></span>v\u00e9 en un p<span class=\"_ _0\"></span>lazo superior <span class=\"_ _0\"></span>a doce meses <span class=\"_ _0\"></span>desde la <span class=\"_ _d3\"></span>fecha <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>balance <span class=\"_ _d3\"></span>consolidado. <span class=\"_ _d3\"></span>Del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>mismo <span class=\"_ _d3\"></span>modo, <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>clasifican <span class=\"_ _d3\"></span>como <span class=\"_ _d3\"></span>\"Pasivo <span class=\"_ _d3\"></span>corriente\" <span class=\"_ _d4\"></span>aquellos pasivos financieros y/o comerciales, tanto con terceros como con partes v<span class=\"_ _0\"></span>inculadas, que est\u00e1n directa o indi<span class=\"_ _0\"></span>rectamente asociadas a d<span class=\"_ _0\"></span>ichas \u201cexistencias <span class=\"_ _0\"></span>inmobiliarias\u201d, aun <span class=\"_ _0\"></span>cuando su <span class=\"_ _0\"></span>vencimiento sup<span class=\"_ _0\"></span>ere el a\u00f1o. <span class=\"_ _d6\"> </span>De  este <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>odo, <span class=\"_ _d6\"> </span>se  man<span class=\"_ _4\"></span>tiene <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>equilibrio <span class=\"_ _d5\"> </span>entre <span class=\"_ _d6\"> </span>activos <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>pasivos  v<span class=\"_ _4\"></span>inculados <span class=\"_ _d5\"> </span>al <span class=\"_ _d6\"> </span>mismo  c<span class=\"_ _4\"></span>iclo<span class=\"_ _0\"></span> corriente <span class=\"_ _d1\"> </span><span class=\"ffd\">de <span class=\"_ _d1\"> </span>explotaci\u00f3n, <span class=\"_ _d1\"> </span>aportando <span class=\"_ _d1\"> </span>una <span class=\"_ _d1\"> </span>representaci\u00f3n <span class=\"_ _d1\"> </span>fiel <span class=\"_ _d1\"> </span>del <span class=\"_ _d0\"> </span>\u201cfondo <span class=\"_ _d1\"> </span>de  m<span class=\"_ _0\"></span>aniobra\u201d <span class=\"_ _d1\"> </span>o <span class=\"_ _d1\"> </span>\u201ccapital </span>circulante\u201d <span class=\"_ _d6\"> </span>asociado <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>operativa <span class=\"_ _d6\"> </span>real <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>negocio <span class=\"_ _d6\"> </span>inmobiliario <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>acuerdo <span class=\"_ _d2\"> </span>con <span class=\"_ _d5\"> </span>su <span class=\"_ _d2\"> </span>\u201cbusin<span class=\"_ _0\"></span>ess <span class=\"_ _d2\"> </span>as usual\u201d<span class=\"ffa\">.<span class=\"_ _260\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": " Los activos que no cumplen estos requisitos se califican como no corrientes.  <span class=\"_ _e4\"> </span><span class=\"ffd\">Del <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>modo, <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u201cpasivos <span class=\"_ _0\"></span>corrientes\u201d <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>vinculados <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>\u201c</span>ciclo <span class=\"_ _0\"></span>normal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>explotaci\u00f3n<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pasivos financieros <span class=\"_ _d4\"></span>mantenidos <span class=\"_ _d4\"></span>para <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>egociar, <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>excepci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>derivados <span class=\"_ _d4\"></span>financieros <span class=\"_ _d4\"></span>cuyo <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>de liquidaci\u00f3n <span class=\"_ _0\"></span>sea <span class=\"_ _cf\"></span>superior al <span class=\"_ _cf\"></span>a\u00f1o; <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>general, <span class=\"_ _cf\"></span>todas l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>encimiento <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>extinci\u00f3n <span class=\"_ _0\"></span>se producir\u00e1 en el corto plazo. En caso contrario, se clasifican <span class=\"_ _4\"></span>como no corrientes.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "efectos <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d5\"> </span>ajustes <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ste <span class=\"_ _d6\"> </span>per\u00edodo <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>contabilizan <span class=\"_ _d6\"> </span>retroactivamente <span class=\"_ _d6\"> </span>modi<span class=\"_ _0\"></span>ficando <span class=\"_ _d6\"> </span>la informaci\u00f3n comparativa si fuera necesario. Los <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _cf\"></span>posteriores <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _cf\"></span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>con<span class=\"_ _0\"></span>traprestaci\u00f3n <span class=\"_ _cf\"></span>contingente <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>ajustan <span class=\"_ _cf\"></span>contra resultados <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d0\"> </span>per\u00edodo <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>orriente, <span class=\"_ _db\"> </span>salvo <span class=\"_ _d0\"> </span>que <span class=\"_ _db\"> </span>dicha <span class=\"_ _d0\"> </span>contraprestaci\u00f3n <span class=\"_ _d0\"> </span>haya <span class=\"_ _db\"> </span>sido <span class=\"_ _d0\"> </span>clasificada <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>omo patrimonio en cuyo caso los cambios posteriores en su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> 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-556": {
   "value": "4.20 <span class=\"_ _ce\"> </span>Pagos<span class=\"_ _0\"></span> basados en acciones  <span class=\"_ _e4\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios recibidos <span class=\"_ _0\"></span>como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _cf\"></span>gasto, <span class=\"_ _cf\"></span>atendiendo <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>naturaleza, <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>momento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _cf\"></span>y, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>otro, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>correspondiente incremento <span class=\"_ _d1\"> </span>en  el <span class=\"_ _d1\"> </span>patrimonio  neto<span class=\"_ _0\"></span>  c<span class=\"_ _0\"></span>onsolidado,  s<span class=\"_ _0\"></span>i  l<span class=\"_ _0\"></span>a  transacci\u00f3n <span class=\"_ _d1\"> </span>se  liq<span class=\"_ _0\"></span>uida  con <span class=\"_ _d1\"> </span>instrumentos  d<span class=\"_ _0\"></span>e patrimonio, o <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>rrespondiente pasivo si <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n se <span class=\"_ _0\"></span>liquida con <span class=\"_ _0\"></span>un im<span class=\"_ _0\"></span>porte que es<span class=\"_ _0\"></span>t\u00e9 basado en el valor de los instrumentos de patrimonio.  <span class=\"_ _e4\"> </span>En <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>caso <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>transacci<span class=\"_ _0\"></span>ones <span class=\"_ _d6\"> </span>que  se <span class=\"_ _d6\"> </span>liquiden  con <span class=\"_ _d6\"> </span>instrumentos <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _d5\"> </span>tanto <span class=\"_ _d6\"> </span>los  servicios prestados <span class=\"_ _d1\"> </span>como <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>incremento <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>patrimonio <span class=\"_ _d1\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>valoran <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>valor <span class=\"_ _d1\"> </span>razonable <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>los instrumentos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>patrimonio <span class=\"_ _cf\"></span>cedidos, <span class=\"_ _cf\"></span>referido <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>acuerdo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>concesi\u00f3n. <span class=\"_ _cf\"></span>Si <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>contrario se <span class=\"_ _d4\"></span>liquidan <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>efectivo, <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>bienes <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>servicios <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>correspondiente <span class=\"_ _d4\"></span>pasivo <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>reconocen <span class=\"_ _d4\"></span>al valor  ra<span class=\"_ _4\"></span>zonable  de <span class=\"_ _d5\"> </span>este <span class=\"_ _d5\"> </span>\u00faltimo,  r<span class=\"_ _4\"></span>eferido  a <span class=\"_ _d6\"> </span>la  fecha <span class=\"_ _d6\"> </span>en  la <span class=\"_ _d5\"> </span>que <span class=\"_ _d5\"> </span>se <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>umplen  l<span class=\"_ _4\"></span>os  requ<span class=\"_ _4\"></span>isitos  para <span class=\"_ _d6\"> </span>su reconocimiento. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "4.21 <span class=\"_ _ce\"> </span>Arrendamie<span class=\"_ _0\"></span>ntos  <span class=\"_ _e4\"> </span>Se <span class=\"_ _d2\"> </span>reconoce <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>balance <span class=\"_ _d2\"> </span>consolidado <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>pasivos <span class=\"_ _d2\"> </span>derivados <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>todos <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>contratos <span class=\"_ _d2\"> </span>de arrendamiento <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>act\u00faa <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>arrendatario <span class=\"_ _d4\"></span>(salvo <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>cuerdos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _cf\"></span>a corto <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>tienen <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>objeto <span class=\"_ _d2\"> </span>activos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>bajo <span class=\"_ _d2\"> </span>valor) <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>base <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>contratos, <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>parte<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>un contrato, <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>otorgan <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>derecho <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo <span class=\"_ _d4\"></span>(el <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>activo <span class=\"_ _cf\"></span>subyacente<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>) <span class=\"_ _cf\"></span>durante <span class=\"_ _d4\"></span>un <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _cf\"></span>de tiempo a cambio de una contraprestaci\u00f3n de acuerdo con la NIIF 16 <span class=\"_ _0\"></span><span class=\"ff11\">Arrendamientos</span>. Los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>Activos <span class=\"_ _cf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _d4\"></span>derechos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>so<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201cDerechos <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>uso\u201d)<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>amo<span class=\"_ _0\"></span>rtizan <span class=\"_ _cf\"></span>linealmente <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>menor <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la vida \u00fatil estimada y el plazo del arrendamiento. Los <span class=\"_ _df\"> </span>contratos <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span>arrendamiento <span class=\"_ _d9\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d9\"> </span>Grupo <span class=\"_ _df\"> </span>no <span class=\"_ _d9\"> </span>incl<span class=\"_ _0\"></span>uyen <span class=\"_ _d9\"> </span>obligaciones <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>desm<span class=\"_ _0\"></span>antelamiento <span class=\"_ _d9\"> </span>u obligaciones de restauraci\u00f3n. Los <span class=\"ffd\">\u201c</span>Activos por derechos de uso<span class=\"ffd\">\u201d</span> se presentan en un ep\u00edgrafe separado en el balance consolidado<span class=\"_ _0\"></span>.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "4.22 <span class=\"_ _ce\"> </span>Informa<span class=\"_ _0\"></span>ci\u00f3n por segmentos No <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>definido <span class=\"_ _cf\"></span>segmentos, <span class=\"_ _d4\"></span>ni <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>actividad <span class=\"_ _cf\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>zona <span class=\"_ _d4\"></span>geogr\u00e1fica<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>ya <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>pr\u00e1cticamente <span class=\"_ _d4\"></span>todo <span class=\"_ _d4\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.<span class=\"_ _260\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "4.23 <span class=\"_ _ce\"> </span>Inversi<span class=\"_ _0\"></span>ones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el \u201c<span class=\"ffa\">m\u00e9todo de la p<span class=\"_ _0\"></span>articipaci\u00f3n</span>\u201d<span class=\"ffa\"> </span>(\u201cprocedimiento de <span class=\"_ _0\"></span>puesta en equivalencia\u201d)<span class=\"_ _0\"></span><span class=\"ffa\">, registr\u00e1ndolas inicialmente al </span>coste, e incrementando o disminuyendo su <span class=\"_ _0\"></span><span class=\"ffd\">\u201cvalor </span>en libros<span class=\"ffd\">\u201d</span> para reconocer la parte que corresponda al Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>obtenido <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>participada <span class=\"_ _cf\"></span>despu\u00e9s <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _cf\"></span>El Grupo <span class=\"_ _d2\"></span>reconoce, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span>resultado <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>ejercicio, <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>corresponda <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>resul<span class=\"_ _4\"></span>tados <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la participada. <span class=\"_ _0\"></span>Las <span class=\"_ _cf\"></span>distribuciones rec<span class=\"_ _0\"></span>ibidas <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>reducir\u00e1n <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cvalor <span class=\"_ _0\"></span></span>en <span class=\"_ _cf\"></span>libros<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n. Tambi\u00e9n <span class=\"_ _d2\"> </span>pod<span class=\"_ _0\"></span>r\u00eda <span class=\"_ _d2\"> </span>ser <span class=\"_ _d2\"> </span>necesaria <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>realizaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>ajustes <span class=\"_ _d2\"> </span>para <span class=\"_ _d6\"> </span>recoger <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>al<span class=\"_ _0\"></span>teraciones <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>sufra <span class=\"_ _d6\"> </span>la participaci\u00f3n <span class=\"_ _0\"></span>proporcional <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _0\"></span>participada <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecue<span class=\"_ _0\"></span>ncia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>otro <span class=\"_ _0\"></span>resultado global<span class=\"ffd\">\u201d</span> <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>esta <span class=\"_ _d1\"> </span>\u00faltima. <span class=\"_ _d1\"> </span>Entre <span class=\"_ _d0\"> </span>estos <span class=\"_ _d1\"> </span>cambios <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>incluyen <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>derivados <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>revalorizaci\u00f3n <span class=\"_ _d1\"> </span>del \u201c<span class=\"ffa\">inmovilizado  material</span>\u201d<span class=\"ffa\">  y  de  las  </span>\u201c<span class=\"ffa\">diferencias  de <span class=\"_ _d6\"> </span>co<span class=\"_ _0\"></span>nversi\u00f3n</span>\u201d<span class=\"ffa\">,  en  caso  de  aplicar.  La  porci\u00f3n  qu<span class=\"_ _4\"></span>e </span>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=\"_ _b5\"> </span>Beneficio/(P\u00e9rdida<span class=\"_ _0\"></span>) b\u00e1sica por acci\u00f3n El beneficio o la <span class=\"_ _0\"></span>p\u00e9rdida b\u00e1sica por participaci\u00f3n se determina <span class=\"_ _0\"></span>dividiendo el resultado neto atribuido al Grupo <span class=\"_ _cf\"></span>(d<span class=\"_ _0\"></span>espu\u00e9s <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>minoritarios) <span class=\"_ _cf\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>n\u00famero <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>onderado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _cf\"></span>en circulaci\u00f3n durante ese ejercicio.<span class=\"_ _260\"> </span>De acuerdo con ello: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Beneficio/(P\u00e9r<span class=\"_ _4\"></span>dida) del ejercicio at<span class=\"_ _4\"></span>ribuido a la Socied<span class=\"_ _4\"></span>ad Dominante (Miles de<span class=\"_ _4\"></span> Euros)<span class=\"fse\"> </span>149.715 <span class=\"fse\"> </span>108.880 <span class=\"fse\"> </span>N\u00famero de accione<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> en circulac<span class=\"_ _4\"></span>i\u00f3n (Nota 14)<span class=\"fse\"> </span>43.700.000 <span class=\"fse\"> </span>43.700.000 <span class=\"fse\"> </span>Beneficio/(P\u00e9rdi<span class=\"_ _4\"></span>da) b\u00e1sica por a<span class=\"_ _87\"></span>cci\u00f3n<span class=\"_ _0\"></span> (Euros)<span class=\"ffa fse\"> </span>3,43<span class=\"ffa fse ls0\"> </span>2,49<span class=\"ffa fse\"> </span>5.2 <span class=\"_ _b5\"> </span>Beneficio diluido por acci\u00f3n El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>beneficio <span class=\"_ _cf\"></span>diluido <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>acci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>determina <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>forma <span class=\"_ _cf\"></span>similar <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>beneficio <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>p\u00e9rdida <span class=\"_ _cf\"></span>b\u00e1sica <span class=\"_ _cf\"></span>por acci\u00f3n, pero el <span class=\"_ _0\"></span>n\u00famero medio ponderado de <span class=\"_ _0\"></span>acciones en circulaci\u00f3n se aj<span class=\"_ _0\"></span>usta para tener en <span class=\"_ _0\"></span>cuenta el efecto <span class=\"_ _d2\"> </span>dilutivo <span class=\"_ _d3\"></span>potencial <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>pciones <span class=\"_ _d3\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _d3\"></span>acc<span class=\"_ _0\"></span>iones, <span class=\"_ _d3\"></span>warran<span class=\"_ _0\"></span>ts <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>deuda <span class=\"_ _d2\"> </span>convertible <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"></span>vigor <span class=\"_ _d3\"></span>al cierre de cada ejercicio.  Al <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"lsc\">2025</span>, <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad Dominante <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osee <span class=\"_ _cf\"></span>497.279 acci<span class=\"_ _0\"></span>ones <span class=\"_ _0\"></span>propias <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>583.260 <span class=\"_ _0\"></span>acci<span class=\"_ _0\"></span>ones propias <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>cierre <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _0\"></span>anteri<span class=\"_ _0\"></span>or), <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>existiendo <span class=\"_ _0\"></span>otros <span class=\"_ _cf\"></span>instrumentos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ilutivo, lo <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>ge<span class=\"_ _0\"></span>nera <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>beneficio <span class=\"_ _d2\"></span>di<span class=\"_ _4\"></span>luido <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>acci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">3,47</span> euros <span class=\"_ _d3\"></span>(<span class=\"lsc\">2,<span class=\"ls12\">53<span class=\"_ _0\"></span></span></span> <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"></span>por <span class=\"_ _d4\"></span>acci\u00f3n <span class=\"_ _d2\"> </span>en <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>ejercicio anterior).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "5.1 <span class=\"_ _b5\"> </span>Beneficio/(P\u00e9rdida<span class=\"_ _0\"></span>) b\u00e1sica por acci\u00f3n El beneficio o la <span class=\"_ _0\"></span>p\u00e9rdida b\u00e1sica por participaci\u00f3n se determina <span class=\"_ _0\"></span>dividiendo el resultado neto atribuido al Grupo <span class=\"_ _cf\"></span>(d<span class=\"_ _0\"></span>espu\u00e9s <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>impuestos <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>minoritarios) <span class=\"_ _cf\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>n\u00famero <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>onderado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>ciones <span class=\"_ _cf\"></span>en circulaci\u00f3n durante ese ejercicio.<span class=\"_ _260\"> </span>De acuerdo con ello: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Beneficio/(P\u00e9r<span class=\"_ _4\"></span>dida) del ejercicio at<span class=\"_ _4\"></span>ribuido a la Socied<span class=\"_ _4\"></span>ad Dominante (Miles de<span class=\"_ _4\"></span> Euros)<span class=\"fse\"> </span>149.715 <span class=\"fse\"> </span>108.880 <span class=\"fse\"> </span>N\u00famero de accione<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> en circulac<span class=\"_ _4\"></span>i\u00f3n (Nota 14)<span class=\"fse\"> </span>43.700.000 <span class=\"fse\"> </span>43.700.000 <span class=\"fse\"> </span>Beneficio/(P\u00e9rdi<span class=\"_ _4\"></span>da) b\u00e1sica por a<span class=\"_ _87\"></span>cci\u00f3n<span class=\"_ _0\"></span> (Euros)<span class=\"ffa fse\"> </span>3,43<span class=\"ffa fse ls0\"> </span>2,49<span class=\"ffa fse\"> </span>5.2 <span class=\"_ _b5\"> </span>Beneficio diluido por acci\u00f3n El <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>beneficio <span class=\"_ _cf\"></span>diluido <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>acci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>determina <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>forma <span class=\"_ _cf\"></span>similar <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>beneficio <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>p\u00e9rdida <span class=\"_ _cf\"></span>b\u00e1sica <span class=\"_ _cf\"></span>por acci\u00f3n, pero el <span class=\"_ _0\"></span>n\u00famero medio ponderado de <span class=\"_ _0\"></span>acciones en circulaci\u00f3n se aj<span class=\"_ _0\"></span>usta para tener en <span class=\"_ _0\"></span>cuenta el efecto <span class=\"_ _d2\"> </span>dilutivo <span class=\"_ _d3\"></span>potencial <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>pciones <span class=\"_ _d3\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _d3\"></span>acc<span class=\"_ _0\"></span>iones, <span class=\"_ _d3\"></span>warran<span class=\"_ _0\"></span>ts <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>deuda <span class=\"_ _d2\"> </span>convertible <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"></span>vigor <span class=\"_ _d3\"></span>al cierre de cada ejercicio.  Al <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"lsc\">2025</span>, <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad Dominante <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osee <span class=\"_ _cf\"></span>497.279 acci<span class=\"_ _0\"></span>ones <span class=\"_ _0\"></span>propias <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>583.260 <span class=\"_ _0\"></span>acci<span class=\"_ _0\"></span>ones propias <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>cierre <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _0\"></span>anteri<span class=\"_ _0\"></span>or), <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>existiendo <span class=\"_ _0\"></span>otros <span class=\"_ _cf\"></span>instrumentos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>efecto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ilutivo, lo <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>ge<span class=\"_ _0\"></span>nera <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>beneficio <span class=\"_ _d2\"></span>di<span class=\"_ _4\"></span>luido <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>acci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">3,47</span> euros <span class=\"_ _d3\"></span>(<span class=\"lsc\">2,<span class=\"ls12\">53<span class=\"_ _0\"></span></span></span> <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"></span>por <span class=\"_ _d4\"></span>acci\u00f3n <span class=\"_ _d2\"> </span>en <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>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 <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _0\"></span>es <span class=\"_ _cf\"></span>cabecera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>grupo d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>entidades. <span class=\"_ _cf\"></span>En <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Anexo <span class=\"_ _cf\"></span>I <span class=\"_ _0\"></span>se detallan <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>empresas <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _cf\"></span>incluidas <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>per\u00edmetro <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>consolidaci\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>informaci\u00f3n <span class=\"_ _cf\"></span>relacionada con <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>mismas <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _cf\"></span>homogeneizaciones <span class=\"_ _0\"></span>pra<span class=\"_ _0\"></span>cticadas, en <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>caso, <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>sus <span class=\"_ _d4\"></span>cuentas <span class=\"_ _cf\"></span>anuales <span class=\"_ _d4\"></span>individuales; <span class=\"_ _d4\"></span>y, <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>su <span class=\"_ _cf\"></span>caso, <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>ajustes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>conversi\u00f3n <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>Normas Internacionales <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d5\"> </span>Informaci\u00f3n <span class=\"_ _d6\"> </span>Financiera <span class=\"_ _d5\"> </span>adoptadas <span class=\"_ _d5\"> </span>por <span class=\"_ _d6\"> </span>la  Uni\u00f3n <span class=\"_ _d6\"> </span>Europea  (NIIF-UE). <span class=\"_ _d5\"> </span>Los <span class=\"_ _d5\"> </span>datos <span class=\"_ _d6\"> </span>del Anexo <span class=\"_ _cf\"></span>I <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>facilitados <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>situaci\u00f3n <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonial <span class=\"_ _0\"></span>figura <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>sus <span class=\"_ _cf\"></span>registros<span class=\"_ _4\"></span> contables a dicha 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>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>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>202<span class=\"_ _cf\"></span>5, y las participaciones de sociedades del Grupo y asociadas, es la siguiente:<span class=\"_ _260\"> </span>Adquisici\u00f3n de sociedades para desarrollo del Plan Vive <span class=\"ff14\">\u2013</span> Comunidad de Madrid Con <span class=\"_ _d2\"> </span>fecha <span class=\"_ _d2\"> </span>12<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>junio <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>2024, <span class=\"_ _d2\"> </span>Aedas <span class=\"_ _d2\"> </span>Homes, <span class=\"_ _d2\"> </span>S.A. <span class=\"_ _d6\"> </span>adquiri\u00f3 <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>capital <span class=\"_ _d2\"> </span>social <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>las sociedades <span class=\"_ _d4\"></span>Altacus <span class=\"_ _d4\"></span>Investments, <span class=\"_ _d4\"></span>S.A.U., <span class=\"_ _cf\"></span>Cirilla <span class=\"_ _d4\"></span>Investments, <span class=\"_ _d4\"></span>S.A.U. <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>Lysistrata <span class=\"_ _d4\"></span>Investments, <span class=\"_ _d4\"></span>S.A.U., con <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>objetivo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>jecutar <span class=\"_ _cf\"></span>contratos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>cesi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>ominio <span class=\"_ _cf\"></span>p\u00fablico <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>Comunidad <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>Madrid <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el marco  del  programa  Plan  Vive.<span class=\"_ _0\"></span>  Posteriormente,  con  fecha  22  de  octubre  de  2024, <span class=\"_ _d1\"> </span>la  Socieda<span class=\"_ _4\"></span>d Dominante enajen\u00f3 el 25% de su participaci\u00f3n a Constructora San Jos\u00e9, S.A.<span class=\"_ _260\"> </span>Constituci\u00f3n de Joint V<span class=\"ff14\">entures para proyecto \u201cFlexliving\u201d con Banco Santander</span> Los <span class=\"_ _d2\"> </span>d\u00edas <span class=\"_ _d3\"></span>22 <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>23 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>julio <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>2024, <span class=\"_ _d2\"> </span>Aedas <span class=\"_ _d3\"></span>Homes, <span class=\"_ _d2\"> </span>S.A. <span class=\"_ _d3\"></span>firm\u00f3 <span class=\"_ _d6\"> </span>sendos <span class=\"_ _d2\"></span>acuerdos <span class=\"_ _d3\"></span>vinculantes <span class=\"_ _d3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>un veh\u00edculo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>gestionado <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>Banco <span class=\"_ _cf\"></span>Santander <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>desarrollo <span class=\"_ _cf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>explotaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>omplejos de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d3\"></span>compartidas <span class=\"_ _d4\"></span>(Flexliving) <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>Madrid <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>Valencia, <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>trav\u00e9s <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>constituci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>dos <span class=\"_ _d2\"> </span>Joint Ventures,  e<span class=\"_ _0\"></span>n  las <span class=\"_ _d1\"> </span>que <span class=\"_ _d1\"> </span>Aedas  Homes, <span class=\"_ _d1\"> </span>S.A.  ostenta <span class=\"_ _d1\"> </span>una  participaci\u00f3n  m<span class=\"_ _0\"></span>inoritaria.  Las <span class=\"_ _d1\"> </span>sociedades constituidas en el marco de esta alianza son: - <span class=\"_ _da\"> </span>Servicios Inmobiliarios Residencial en Venta JV2, S.L. - <span class=\"_ _da\"> </span>Flexliving Valdemar\u00edn, S.L. Adquisici\u00f3n de Promoci\u00f3n y Propiedades Inmobiliarias Espacio, S.L.U. <span class=\"ff14\">(\u201cPriesa\u201d)</span> En <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>mes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>agosto <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _cf\"></span>S.A. <span class=\"_ _cf\"></span>adquiri\u00f3 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>100% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>sociedad Promoci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>Propiedades In<span class=\"_ _0\"></span>mobiliarias <span class=\"_ _0\"></span>Espacio, <span class=\"_ _cf\"></span>S.L.U. <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>sus <span class=\"_ _0\"></span>Sociedades <span class=\"_ _0\"></span>Dependientes a Grupo Villar Mir, S.A. (v\u00e9ase Nota 2.6<span class=\"ls13\">).</span> Adquisici\u00f3n de participaciones en Co-inversi\u00f3n con <span class=\"ff14\">King Street (\u201cProyecto </span>FIJI<span class=\"ff14 ls14\">\u201d)</span> Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span><span class=\"lsc\">13</span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _cf\"></span>S.A. <span class=\"_ _cf\"></span>adquiri\u00f3 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>4<span class=\"_ _0\"></span>5% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>entidad luxemburguesa <span class=\"_ _d2\"></span>Fiji <span class=\"_ _d4\"></span>Investments <span class=\"_ _d3\"></span>Hol<span class=\"_ _0\"></span>dings, <span class=\"_ _d3\"></span>S.\u00e0.r.l. <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"></span>un <span class=\"_ _d4\"></span>importe <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>1<span class=\"_ _0\"></span>3.867 <span class=\"_ _d3\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>euros. <span class=\"_ _d3\"></span>En <span class=\"_ _d2\"></span>es<span class=\"_ _4\"></span>a misma <span class=\"_ _cf\"></span>fecha<span class=\"ls10\">, <span class=\"_ _cf\"></span></span>Fiji <span class=\"_ _cf\"></span>Investments <span class=\"_ _cf\"></span>Holdings, <span class=\"_ _cf\"></span>S.\u00e0.r.l. <span class=\"_ _cf\"></span>adquiri\u00f3 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>100% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades<span class=\"_ _0\"></span><span class=\"lsf\">, </span>previamente adquiridas po<span class=\"_ _0\"></span>r el Grupo Aedas<span class=\"_ _0\"></span> Homes l<span class=\"_ _0\"></span>as cuales no hab\u00edan d<span class=\"_ _0\"></span>esarrollado actividad alguna a <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>icha <span class=\"_ _d2\"></span>fecha, <span class=\"_ _d3\"></span>actualmente <span class=\"_ _d2\"> </span>denominadas:<span class=\"fs14\"> <span class=\"_ _d3\"></span></span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d3\"></span>K<span class=\"_ _0\"></span>S <span class=\"_ _d3\"></span>Atalanta, <span class=\"_ _d2\"> </span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d3\"></span></span>Aed<span class=\"_ _0\"></span>as <span class=\"_ _d3\"></span>KS <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>Verger<span class=\"_ _0\"></span>, <span class=\"_ _d3\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"lsf\">, </span>Aedas <span class=\"_ _d4\"></span>K<span class=\"_ _0\"></span>S <span class=\"_ _d3\"></span>Finley, <span class=\"_ _d4\"></span>S.L.U.<span class=\"lsf\">, <span class=\"_ _d2\"> </span></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d3\"></span>Llunare, <span class=\"_ _d3\"></span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d4\"></span>K<span class=\"_ _0\"></span>S <span class=\"_ _d3\"></span>Rocabella, <span class=\"_ _d4\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d3\"></span>Silgar<span class=\"lsf\">, </span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d4\"></span>Vol<span class=\"_ _0\"></span>an<span class=\"ls10\">ta</span>, <span class=\"_ _d4\"></span>S.L.U<span class=\"ls10\">. <span class=\"_ _d4\"></span></span>Com<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>consecuencia, <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d3\"></span>Homes, <span class=\"_ _d4\"></span>S.A.<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span><span class=\"ffd\">(\u201cSociedad <span class=\"_ _d4\"></span>Dominante\u201d)<span class=\"_ _0\"></span></span> ha <span class=\"ls0\">pasado a tener una participaci\u00f3n indirecta minoritaria en dichas sociedades. </span>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>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>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>202<span class=\"_ _cf\"></span>4<span class=\"ls10\">, </span>y las participaciones de sociedades del Grupo y asociadas, es la siguiente: Constituci\u00f3n y posterior diluci\u00f3n en BTS Servicios Inmobiliarios JV1, S.L. El 25 d<span class=\"_ _0\"></span>e septiembre de 2023, Aedas <span class=\"_ _0\"></span>Homes Servicios Inmobiliarios, S.L.U. co<span class=\"_ _0\"></span>nstituy\u00f3 la sociedad BTS Servicios Inmobiliarios JV1, S.L. Posteriormente, <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>11 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2024, <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>Homes, <span class=\"_ _d4\"></span>S.A. <span class=\"_ _d4\"></span>adqui<span class=\"_ _0\"></span>ri\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>100% <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>capital <span class=\"_ _d4\"></span>social <span class=\"_ _d4\"></span>de dicha sociedad, mediante escritura de compraventa. El <span class=\"_ _cf\"></span>20 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024, <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>acord\u00f3 <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>aumento <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>capital <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>cial <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>BTS <span class=\"_ _cf\"></span>Servicios <span class=\"_ _cf\"></span>Inmobiliarios <span class=\"_ _0\"></span>JV1, S.L. <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>incorporaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>nuevos <span class=\"_ _cf\"></span>socios, <span class=\"_ _cf\"></span>resultando <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>diluci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Aedas Homes, S.A. al 24,5%. Constituci\u00f3n de Servicios Inmobiliarios Residencial en Venta JV2, S.L. El <span class=\"_ _d2\"> </span>25 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>septiembre <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2023, <span class=\"_ _d2\"> </span>Aedas <span class=\"_ _d2\"> </span>Homes <span class=\"_ _d2\"> </span>Servicios <span class=\"_ _d2\"> </span>Inmobiliarios, <span class=\"_ _d2\"> </span>S.L.U. <span class=\"_ _d2\"> </span>constituy\u00f3 <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>sociedad Servicios Inmobiliarios Residencial en Venta JV2, S.L.<span class=\"_ _260\"> </span>Adquisici\u00f3n de participaciones en Co-<span class=\"ff14\">inversi\u00f3n con King Street (\u201cProyecto </span>JAVA<span class=\"ff14 ls14\">\u201d)</span> Con <span class=\"_ _d3\"></span>fecha <span class=\"_ _d3\"></span>29 <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>febrero <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2024, <span class=\"_ _d3\"></span>Aedas <span class=\"_ _d4\"></span>Homes<span class=\"_ _0\"></span>, <span class=\"_ _d3\"></span>S.A. <span class=\"_ _d4\"></span>adquiri\u00f3 <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>49,9% <span class=\"_ _d3\"></span>del <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _d4\"></span>socia<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>Java Investments <span class=\"_ _d2\"> </span>Holdings, <span class=\"_ _d2\"> </span>S.\u00e0.r.l. <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>un <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>2.613 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros<span class=\"_ _0\"></span>, <span class=\"_ _d2\"> </span>mediante <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>suscripci\u00f3n <span class=\"_ _d2\"> </span>de 2.612.761 <span class=\"_ _d6\"> </span>participaciones <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>un <span class=\"_ _d5\"> </span>aumento <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>capital.  Pre<span class=\"_ _4\"></span>viamente, <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>23 <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>enero <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d6\"> </span>Java Investments <span class=\"_ _df\"> </span>Holdings, <span class=\"_ _df\"> </span>S.\u00e0.<span class=\"_ _0\"></span>r.l. <span class=\"_ _df\"> </span>hab\u00eda <span class=\"_ _df\"> </span>adquirido <span class=\"_ _df\"> </span>el <span class=\"_ _df\"> </span>100% <span class=\"_ _df\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _df\"> </span>capital <span class=\"_ _df\"> </span>social <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>las <span class=\"_ _df\"> </span>s<span class=\"_ _0\"></span>ociedades actualmente <span class=\"_ _d4\"></span>denominadas: <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d4\"></span>Levante, <span class=\"_ _cf\"></span>S.L.<span class=\"_ _0\"></span><span class=\"lse\">U.</span>, <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _cf\"></span>Ib<span class=\"_ _0\"></span>eria, <span class=\"_ _cf\"></span>S.L<span class=\"_ _0\"></span>.U., <span class=\"_ _d4\"></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _d4\"></span>Fo<span class=\"_ _0\"></span>nsal\u00eda, S.L.U. <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>Aedas <span class=\"_ _db\"> </span>KS <span class=\"_ _db\"> </span>Santa <span class=\"_ _d0\"> </span>Clara, <span class=\"_ _d9\"> </span>S.L.<span class=\"lse\">U.</span> <span class=\"_ _db\"> </span>Como <span class=\"_ _db\"> </span>consecuencia, <span class=\"_ _d0\"> </span>Aed<span class=\"_ _0\"></span>as <span class=\"_ _db\"> </span>Homes, <span class=\"_ _db\"> </span>S.A. <span class=\"_ _db\"> </span><span class=\"ffd\">(\u201cSociedad </span>Dominante\u201d)<span class=\"ffa\"> pas\u00f3 a tener una participaci\u00f3n indirecta minoritaria en dichas entidades. </span>Proceso de liquidaci\u00f3n de Live Virtual Tours, S.L. Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>15 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Live <span class=\"_ _cf\"></span>Virtual Tours<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>S.L., <span class=\"_ _0\"></span>participada en su<span class=\"_ _0\"></span> totalidad por <span class=\"_ _0\"></span>Aedas Homes<span class=\"_ _0\"></span>, S.A., <span class=\"_ _0\"></span>acord\u00f3 iniciar u<span class=\"_ _0\"></span>n proceso <span class=\"_ _0\"></span>ordenado de li<span class=\"_ _0\"></span>quidaci\u00f3n de activos y pasivos, <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>fin  de <span class=\"_ _d6\"> </span>proponer <span class=\"_ _d6\"> </span>a<span class=\"_ _0\"></span>  su<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>Socio <span class=\"_ _d5\"> </span>\u00danico <span class=\"_ _d6\"> </span>la  dis<span class=\"_ _4\"></span>oluci\u00f3n <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>liquidaci\u00f3n <span class=\"_ _d5\"> </span>simult\u00e1nea <span class=\"_ _d5\"> </span>una <span class=\"_ _d6\"> </span>vez finalizadas dichas actuaciones, conforme al procedimiento legal aplicable",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "7.    Inmovilizado intangible<span class=\"_ _260\"> </span>El movimiento habido <span class=\"_ _0\"></span>durante los ejercicios terminados el <span class=\"_ _0\"></span>31 de marzo de <span class=\"_ _cf\"></span>2025 y el 31 de ma<span class=\"_ _0\"></span>rzo de <span class=\"lsc\">2024<span class=\"lsf\">,<span class=\"_ _260\"> </span></span></span>ha sido el siguiente:<span class=\"_ _260\"> </span>Miles <span class=\"ls17\">de </span>Euros<span class=\"_ _260\"> </span>Aplicaciones<span class=\"_ _260\"> </span>inform\u00e1ticas<span class=\"_ _260\"> </span>Anticipos<span class=\"_ _260\"> </span>inmovilizados<span class=\"_ _260\"> </span>intangibles<span class=\"_ _260\"> </span>Marcas<span class=\"_ _260\"> </span>Otro<span class=\"_ _260\"> </span>inmovilizado<span class=\"_ _260\"> </span>intangible<span class=\"_ _260\"> </span>Total<span class=\"_ _260\"> </span>Coste:<span class=\"_ _260\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2024<span class=\"_ _260\"> </span>9.048 701 2.487 1.163 13.399<span class=\"_ _260\"> </span>Adiciones<span class=\"_ _260\"> </span>2.297 235 90 -<span class=\"_ _260\"> </span>2.622 Adiciones por<span class=\"_ _4\"></span> combinaci\u00f3n de neg<span class=\"_ _4\"></span>ocios (Nota 2.6)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>30<span class=\"ls0\"> </span>30<span class=\"_ _260\"> </span>Bajas<span class=\"_ _260\"> </span>(23)<span class=\"_ _260\"> </span>(235)-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(258)<span class=\"_ _260\"> </span>11.322 701 2.577 1.19<span class=\"ls17\">3 </span>15.763<span class=\"_ _260\"> </span>Amortizaci\u00f3n acu<span class=\"_ _4\"></span>mulada:<span class=\"_ _260\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2024<span class=\"_ _260\"> </span>(5.164)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(1.163)<span class=\"_ _260\"> </span>(6.327)<span class=\"_ _260\"> </span>Dotaciones<span class=\"_ _260\"> </span>(2.138)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(2.138)<span class=\"_ _260\"> </span>Adiciones por<span class=\"_ _4\"></span> combinaci\u00f3n de neg<span class=\"_ _4\"></span>ocios (Nota 2.6)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(30)<span class=\"ls0\"> </span>(30)<span class=\"_ _260\"> </span>(7.302)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(1.19<span class=\"ls17\">3)<span class=\"_ _260\"> </span></span>(8.465)<span class=\"_ _260\"> </span>Valor en libros a<span class=\"_ _4\"></span> 31 de marzo de<span class=\"_ _4\"></span> 2025<span class=\"_ _260\"> </span>4.020 701 2.577 -<span class=\"_ _260\"> </span>7.298 Miles <span class=\"ls17\">de </span>Euros<span class=\"_ _260\"> </span>Aplicaciones<span class=\"_ _260\"> </span>inform\u00e1ticas<span class=\"_ _260\"> </span>Anticipos<span class=\"_ _260\"> </span>inmovilizados<span class=\"_ _260\"> </span>intangibles<span class=\"_ _260\"> </span>Marcas<span class=\"_ _260\"> </span>Otro<span class=\"_ _260\"> </span>inmovilizado<span class=\"_ _260\"> </span>intangible<span class=\"_ _260\"> </span>Total<span class=\"_ _260\"> </span>Coste:<span class=\"_ _260\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2023<span class=\"_ _260\"> </span>6.539<span class=\"_ _260\"> </span>688<span class=\"_ _260\"> </span>2.487<span class=\"_ _260\"> </span>1.39911.113<span class=\"_ _260\"> </span>Adiciones<span class=\"_ _260\"> </span>2.510<span class=\"_ _260\"> </span>43-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>2.553<span class=\"_ _260\"> </span>Bajas<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(30)-<span class=\"_ _260\"> </span>(237)<span class=\"_ _260\"> </span>(267)<span class=\"_ _260\"> </span>9.048<span class=\"_ _260\"> </span>701<span class=\"_ _260\"> </span>2.487<span class=\"_ _260\"> </span>1.16313.398<span class=\"_ _260\"> </span>Amortizaci\u00f3n acu<span class=\"_ _4\"></span>mulada:<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de <span class=\"ls17\">202</span>3<span class=\"_ _260\"> </span>(3.399)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(1.079)(4.479)<span class=\"_ _260\"> </span>Dotaciones<span class=\"_ _260\"> </span>(1.765)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(83)(1.848)<span class=\"_ _260\"> </span>(5.164)<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>(1.163)(6.327)<span class=\"_ _260\"> </span>Valor en libros a<span class=\"_ _4\"></span> 31 de marzo de<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>2024<span class=\"_ _260\"> </span>3.884<span class=\"_ _260\"> </span>701<span class=\"_ _260\"> </span>2.487<span class=\"_ _260\"> </span>-<span class=\"_ _260\"> </span>7.072<span class=\"_ _260\"> </span>Las <span class=\"_ _cf\"></span>principales <span class=\"_ _0\"></span>adiciones <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>terminados <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024<span class=\"_ _260\"> </span>se <span class=\"_ _cf\"></span>corresponden <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>desarrollo <span class=\"_ _0\"></span>externo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ciertas <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>aplicaciones <span class=\"_ _cf\"></span>inform\u00e1ticas<span class=\"ffd\">\u201d <span class=\"_ _cf\"></span>(\u201csoftware\u201d)</span> <span class=\"_ _cf\"></span>para <span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ilizar<span class=\"_ _260\"> </span>e incrementar la eficacia y mejora de procesos administrativo<span class=\"_ _4\"></span>s y de negocio.<span class=\"_ _260\"> </span>A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2024 <span class=\"_ _d2\"> </span>no <span class=\"_ _d3\"></span>exis<span class=\"_ _0\"></span>t\u00edan <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span>ementos <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>inmovilizado <span class=\"_ _d2\"> </span>intangible<span class=\"ffd\">\u201d<span class=\"_ _260\"> </span></span>entregados en garant\u00eda frente a ninguna obligaci\u00f3n.<span class=\"_ _260\"> </span>A <span class=\"_ _cf\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2025 <span class=\"_ _d4\"></span>existen <span class=\"_ _cf\"></span>elementos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>inmovilizado <span class=\"_ _cf\"></span>intangible<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>totalmente <span class=\"_ _d4\"></span>amortizados <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>uso<span class=\"_ _260\"> </span>por importe de 5.674 miles de euros (2.651 miles euros al 31 de marzo de 2024<span class=\"ls13\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-560": {
   "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=\"_ _cf\"></span>2025 y el 31 de ma<span class=\"_ _0\"></span>rzo de <span class=\"lsc\">2024<span class=\"lsf\">, </span></span>ha sido el siguiente: Miles <span class=\"ls3\">de </span>Eur<span class=\"_ _0\"></span>os Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _260\"> </span>ones materiales Total Coste:<span class=\"ffa\"> </span>Saldos al 1 de a<span class=\"_ _0\"></span>bril de 2024 5.419  16 <span class=\"ls0\"> </span>73 <span class=\"ls0\"> </span>913  907  95 <span class=\"ls0\"> </span>351  7.774  Adiciones 565  - 185  41 <span class=\"ls0\"> </span>58 <span class=\"ls0\"> </span>1 <span class=\"ls0\"> </span>1.927  2.777  Adiciones por combi<span class=\"_ _0\"></span>naci\u00f3n de negoci<span class=\"_ _0\"></span>os (No<span class=\"_ _0\"></span>ta 2.6) - - 5  - - - -                     5<span class=\"_ _0\"></span> Bajas - - - - - - (367) (367) Traspasos - - - - - - - - 5.984 <span class=\"ffa\"> </span>16 <span class=\"ffa ls0\"> </span>2<span class=\"ls3\">63</span> <span class=\"ffa\"> </span>954 <span class=\"ffa\"> </span>965 <span class=\"ffa\"> </span>96 <span class=\"ffa ls0\"> </span>1.911 <span class=\"ffa\"> </span>10.189 <span class=\"ffa\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2024 (1.721) (15) (60) (291) (723) (88) - (2.898) Dotaciones (896) (1)<span class=\"ls0\"> </span>(23) (95) (74) (5)<span class=\"ls0\"> </span>- (1.094) Adiciones por combi<span class=\"_ _0\"></span>naci\u00f3n de <span class=\"_ _0\"></span>negocios (No<span class=\"_ _0\"></span>ta 2.6) - - (5)<span class=\"ls0\">  </span>- - - -                  (5) Bajas - - - - - - - - (2.617)<span class=\"ffa\"> </span>(16)<span class=\"ffa\"> </span>(8<span class=\"ls0\">8)<span class=\"ffa\"> </span></span>(386)<span class=\"ffa\"> </span>(797)<span class=\"ffa\"> </span>(93)<span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>(3.997)<span class=\"ffa\"> </span>Valor en libros <span class=\"_ _0\"></span>a 31 de marzo<span class=\"_ _0\"></span> de 2025<span class=\"ffa\"> </span>3.367 <span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>175 <span class=\"ffa\"> </span>568 <span class=\"ffa\"> </span>168 <span class=\"ffa\"> </span>3 <span class=\"ffa ls0\"> </span>1.911 <span class=\"ffa\"> </span>6.192 <span class=\"ffa\"> </span>Miles Euros Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _260\"> </span>ones materiales Total Coste:<span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 3.560 16<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>849<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>756<span class=\"ls0\"> </span>6.114 Adiciones 278<span class=\"ls0\"> </span>- - 10<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>3 1.311 1.660 Bajas - - - - - - - - Traspasos 1.581 - - 135<span class=\"ls0\"> </span>- - (1.716) - 5.419<span class=\"ffa\"> </span>16<span class=\"ffa ls0\"> </span>73<span class=\"ffa ls0\"> </span>913<span class=\"ffa ls0\"> </span>907<span class=\"ffa ls0\"> </span>95<span class=\"ffa ls0\"> </span>350<span class=\"ffa ls0\"> </span>7.774<span class=\"ffa\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 (964) (<span class=\"ls3\">10</span>) (<span class=\"ls3\">51</span>) (204) (638) (<span class=\"ls3\">78</span>) - (1.944) Dotaciones (758) (5) (8) (<span class=\"ls3\">87</span>) (<span class=\"ls3\">85</span>) (<span class=\"ls3\">10</span>) - (953) Bajas - - - - - - - - (1.721)<span class=\"ffa\"> </span>(<span class=\"ls3\">15</span>)<span class=\"ffa\"> </span>(<span class=\"ls3\">60</span>)<span class=\"ffa\"> </span>(291)<span class=\"ffa\"> </span>(723)<span class=\"ffa\"> </span>(<span class=\"ls3\">88</span>)<span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>(2.898)<span class=\"ffa\"> </span>Valor en libros a <span class=\"_ _0\"></span>31 de marzo de 2<span class=\"_ _0\"></span>024<span class=\"ffa\"> </span>3.697<span class=\"ffa\"> </span>1<span class=\"ffa\"> </span>14<span class=\"ffa ls0\"> </span>622<span class=\"ffa ls0\"> </span>185<span class=\"ffa ls0\"> </span>7<span class=\"ffa\"> </span>350<span class=\"ffa ls0\"> </span>4.876<span class=\"ffa\"> </span>Las <span class=\"_ _d4\"></span>altas <span class=\"_ _cf\"></span>producidas <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _d4\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de 2024<span class=\"ls0\"> corresponden <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la adq<span class=\"_ _0\"></span>uisici\u00f3n de <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>inform\u00e1ticos <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>inversiones realizadas <span class=\"_ _0\"></span>en </span>nuevas oficinas. A <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"lsc\">e <span class=\"_ _cf\"></span></span>2025 <span class=\"_ _cf\"></span>exist<span class=\"_ _4\"></span>en <span class=\"_ _cf\"></span>elementos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>inmovilizado <span class=\"_ _0\"></span>material <span class=\"_ _cf\"></span>totalmente <span class=\"_ _cf\"></span>amortizados <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>uso <span class=\"_ _0\"></span>por importe de <span class=\"lsc\">2.143</span> miles de euros (1.080 miles de euros al 31 de marzo de 2024<span class=\"ls13\">).</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 <span class=\"ffd\">\u201c</span>inmovilizado material<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>. Al <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2024 <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>exist\u00edan <span class=\"_ _d4\"></span>elementos <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>inmovilizados <span class=\"_ _d4\"></span>materiales<span class=\"ffd\">\u201d</span> entregados en garant\u00eda de ning\u00fan pr\u00e9stamo ni obligaciones frente a ter<span class=\"_ _4\"></span>ceros.<span class=\"_ _0\"></span> Al <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2024 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>man<span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _cf\"></span>compromisos <span class=\"_ _cf\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _cf\"></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 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <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>202<span class=\"ls12\">4 </span>el total de <span class=\"ffd\">\u201c</span>inmovilizado material<span class=\"ffd\">\u201d</span> se encontraba en territorio de Espa\u00f1a. Activos por derechos de uso (NIIF 16 Arrendamientos) El <span class=\"_ _cf\"></span>movimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>\u201c<span class=\"ffa\">Ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span></span>derechos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>uso\u201d <span class=\"_ _cf\"></span>durante <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span><span class=\"ffa\">e<span class=\"_ _0\"></span>jercicios <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de </span>2025 y al 31 de marzo de 2024, es el siguiente: Miles de Euros<span class=\"_ _0\"></span> Activos por derech<span class=\"_ _0\"></span>o de uso<span class=\"_ _0\"></span> Pasivos por arrendamiento Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas y otro inmovilizado materi<span class=\"_ _0\"></span>al TOTAL Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2023<span class=\"_ _0\"></span><span class=\"ffa\"> </span>3.911 <span class=\"ffa\"> </span>218 <span class=\"ffa\"> </span>4.129 <span class=\"ffa\"> </span>(4.227)<span class=\"ffa\"> </span>Adiciones - - - - Amortizaci\u00f3n (1.472) (109) (1.581) - Gastos por intereses<span class=\"_ _0\"></span> - - - (149) Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.566) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"_ _0\"></span><span class=\"ffa\"> </span>2.439 <span class=\"ffa\"> </span>109 <span class=\"ffa\"> </span>2.548 <span class=\"ffa\"> </span>(5.942)<span class=\"ffa\"> </span>Adiciones 2.783  935  3.718  - Amortizaci\u00f3n (1.326) (263) (1.589) - Gastos por intereses<span class=\"_ _0\"></span> - - - (223) Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.797) Otros movimientos<span class=\"_ _0\"></span> - - - 3.093  Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2025<span class=\"_ _0\"></span><span class=\"ffa\"> </span>3.896 <span class=\"ffa\"> </span>781 <span class=\"ffa\"> </span>4.677 <span class=\"ffa\"> </span>(4.869)<span class=\"ffa\"> </span>Las adiciones del ejercicio se c<span class=\"_ _0\"></span>orresponden, fundamentalmente, a contratos de arrendamiento de ofi<span class=\"_ _0\"></span>cinas, plazas de parking y veh\u00edculos. En <span class=\"_ _d9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d9\"> </span>ejercicio <span class=\"_ _d9\"> </span>a<span class=\"_ _0\"></span>nual <span class=\"_ _d9\"> </span>terminado <span class=\"_ _d9\"> </span>el <span class=\"_ _df\"> </span>31 <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d9\"> </span>el <span class=\"_ _df\"> </span>Grupo <span class=\"_ _d9\"> </span>ha <span class=\"_ _d9\"> </span>reconocido <span class=\"_ _df\"> </span>gastos <span class=\"_ _d9\"> </span>por arrendamientos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>escaso <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>arrendamientos <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">906</span> <span class=\"_ _cf\"></span>miles de<span class=\"ls0\"> euros (6</span>19<span class=\"ls0\"> miles de euros en el ejercicio anual terminado<span class=\"_ _4\"></span> el 31 de marzo de <span class=\"_ _0\"></span>2024<span class=\"ls13\">).</span> </span>De <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>arrendamientos <span class=\"_ _0\"></span>reconocidos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>(excluyendo <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>gastos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>intereses) <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e 2025<span class=\"ls0\">, <span class=\"_ _d4\"></span>vencen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>\u00f1o <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>total <span class=\"_ _d3\"></span></span>de <span class=\"_ _d4\"></span><span class=\"ls0\">1.712 <span class=\"_ _d3\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _d4\"></span><span class=\"ls14\">y <span class=\"_ _d4\"></span></span>2.272 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _d4\"></span><span class=\"ls12\">en<span class=\"_ _0\"></span></span> <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>lazo<span class=\"_ _4\"></span> </span>entre u<span class=\"_ _0\"></span>no y c<span class=\"_ _0\"></span>inco a\u00f1os (a<span class=\"_ _0\"></span>l 31 d<span class=\"_ _0\"></span>e marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2024, venc\u00edan en el<span class=\"_ _0\"></span> plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un a\u00f1o <span class=\"_ _0\"></span>un total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2.073<span class=\"_ _0\"></span> miles d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span><span class=\"ls14\">y </span>5<span class=\"_ _0\"></span>88 m<span class=\"_ _0\"></span>iles de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>en un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>a\u00f1os). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>desglose, <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=\"_ _cf\"></span>2025, <span class=\"_ _0\"></span>de dichos vencimientos por ejercicio es el siguiente: Miles de Euros 31.03.2025<span class=\"fse\"> </span>31.03.2024 31.03.26<span class=\"fse\"> </span>1.712 <span class=\"fse\"> </span>- 31.03.27<span class=\"fse\"> </span>1.079 <span class=\"fse\"> </span>2.078 31.03.28<span class=\"fse\"> </span>780 <span class=\"fse ls0\"> </span>296<span class=\"ls0\"> </span>31.03.29<span class=\"fse\"> </span>531 <span class=\"fse ls0\"> </span>261<span class=\"ls0\"> </span>31.03.30<span class=\"fse\"> </span>331 <span class=\"fse ls0\"> </span>24<span class=\"ls0\"> </span>31.03.31<span class=\"fse\"> </span>-<span class=\"fse\"> </span>4 4.434<span class=\"ffa fse\"> </span>2.666",
   "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=\"_ _cf\"></span>2025 y el 31 de ma<span class=\"_ _0\"></span>rzo de <span class=\"lsc\">2024<span class=\"lsf\">, </span></span>ha sido el siguiente: Miles <span class=\"ls3\">de </span>Eur<span class=\"_ _0\"></span>os Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _260\"> </span>ones materiales Total Coste:<span class=\"ffa\"> </span>Saldos al 1 de a<span class=\"_ _0\"></span>bril de 2024 5.419  16 <span class=\"ls0\"> </span>73 <span class=\"ls0\"> </span>913  907  95 <span class=\"ls0\"> </span>351  7.774  Adiciones 565  - 185  41 <span class=\"ls0\"> </span>58 <span class=\"ls0\"> </span>1 <span class=\"ls0\"> </span>1.927  2.777  Adiciones por combi<span class=\"_ _0\"></span>naci\u00f3n de negoci<span class=\"_ _0\"></span>os (No<span class=\"_ _0\"></span>ta 2.6) - - 5  - - - -                     5<span class=\"_ _0\"></span> Bajas - - - - - - (367) (367) Traspasos - - - - - - - - 5.984 <span class=\"ffa\"> </span>16 <span class=\"ffa ls0\"> </span>2<span class=\"ls3\">63</span> <span class=\"ffa\"> </span>954 <span class=\"ffa\"> </span>965 <span class=\"ffa\"> </span>96 <span class=\"ffa ls0\"> </span>1.911 <span class=\"ffa\"> </span>10.189 <span class=\"ffa\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2024 (1.721) (15) (60) (291) (723) (88) - (2.898) Dotaciones (896) (1)<span class=\"ls0\"> </span>(23) (95) (74) (5)<span class=\"ls0\"> </span>- (1.094) Adiciones por combi<span class=\"_ _0\"></span>naci\u00f3n de <span class=\"_ _0\"></span>negocios (No<span class=\"_ _0\"></span>ta 2.6) - - (5)<span class=\"ls0\">  </span>- - - -                  (5) Bajas - - - - - - - - (2.617)<span class=\"ffa\"> </span>(16)<span class=\"ffa\"> </span>(8<span class=\"ls0\">8)<span class=\"ffa\"> </span></span>(386)<span class=\"ffa\"> </span>(797)<span class=\"ffa\"> </span>(93)<span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>(3.997)<span class=\"ffa\"> </span>Valor en libros <span class=\"_ _0\"></span>a 31 de marzo<span class=\"_ _0\"></span> de 2025<span class=\"ffa\"> </span>3.367 <span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>175 <span class=\"ffa\"> </span>568 <span class=\"ffa\"> </span>168 <span class=\"ffa\"> </span>3 <span class=\"ffa ls0\"> </span>1.911 <span class=\"ffa\"> </span>6.192 <span class=\"ffa\"> </span>Miles Euros Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _260\"> </span>ones materiales Total Coste:<span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 3.560 16<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>768<span class=\"ls0\"> </span>849<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>756<span class=\"ls0\"> </span>6.114 Adiciones 278<span class=\"ls0\"> </span>- - 10<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>3 1.311 1.660 Bajas - - - - - - - - Traspasos 1.581 - - 135<span class=\"ls0\"> </span>- - (1.716) - 5.419<span class=\"ffa\"> </span>16<span class=\"ffa ls0\"> </span>73<span class=\"ffa ls0\"> </span>913<span class=\"ffa ls0\"> </span>907<span class=\"ffa ls0\"> </span>95<span class=\"ffa ls0\"> </span>350<span class=\"ffa ls0\"> </span>7.774<span class=\"ffa\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ffa\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 (964) (<span class=\"ls3\">10</span>) (<span class=\"ls3\">51</span>) (204) (638) (<span class=\"ls3\">78</span>) - (1.944) Dotaciones (758) (5) (8) (<span class=\"ls3\">87</span>) (<span class=\"ls3\">85</span>) (<span class=\"ls3\">10</span>) - (953) Bajas - - - - - - - - (1.721)<span class=\"ffa\"> </span>(<span class=\"ls3\">15</span>)<span class=\"ffa\"> </span>(<span class=\"ls3\">60</span>)<span class=\"ffa\"> </span>(291)<span class=\"ffa\"> </span>(723)<span class=\"ffa\"> </span>(<span class=\"ls3\">88</span>)<span class=\"ffa\"> </span>-<span class=\"ffa\"> </span>(2.898)<span class=\"ffa\"> </span>Valor en libros a <span class=\"_ _0\"></span>31 de marzo de 2<span class=\"_ _0\"></span>024<span class=\"ffa\"> </span>3.697<span class=\"ffa\"> </span>1<span class=\"ffa\"> </span>14<span class=\"ffa ls0\"> </span>622<span class=\"ffa ls0\"> </span>185<span class=\"ffa ls0\"> </span>7<span class=\"ffa\"> </span>350<span class=\"ffa ls0\"> </span>4.876<span class=\"ffa\"> </span>Las <span class=\"_ _d4\"></span>altas <span class=\"_ _cf\"></span>producidas <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>ejercicios <span class=\"_ _d4\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de 2024<span class=\"ls0\"> corresponden <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la adq<span class=\"_ _0\"></span>uisici\u00f3n de <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>inform\u00e1ticos <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>inversiones realizadas <span class=\"_ _0\"></span>en </span>nuevas oficinas. A <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span><span class=\"lsc\">e <span class=\"_ _cf\"></span></span>2025 <span class=\"_ _cf\"></span>exist<span class=\"_ _4\"></span>en <span class=\"_ _cf\"></span>elementos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>inmovilizado <span class=\"_ _0\"></span>material <span class=\"_ _cf\"></span>totalmente <span class=\"_ _cf\"></span>amortizados <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>uso <span class=\"_ _0\"></span>por importe de <span class=\"lsc\">2.143</span> miles de euros (1.080 miles de euros al 31 de marzo de 2024<span class=\"ls13\">).</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 <span class=\"ffd\">\u201c</span>inmovilizado material<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>. Al <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2024 <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>exist\u00edan <span class=\"_ _d4\"></span>elementos <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>inmovilizados <span class=\"_ _d4\"></span>materiales<span class=\"ffd\">\u201d</span> entregados en garant\u00eda de ning\u00fan pr\u00e9stamo ni obligaciones frente a ter<span class=\"_ _4\"></span>ceros.<span class=\"_ _0\"></span> Al <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2024 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>man<span class=\"_ _0\"></span>ten\u00eda <span class=\"_ _cf\"></span>compromisos <span class=\"_ _cf\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _cf\"></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 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <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>202<span class=\"ls12\">4 </span>el total de <span class=\"ffd\">\u201c</span>inmovilizado material<span class=\"ffd\">\u201d</span> se encontraba en territorio de Espa\u00f1a. Activos por derechos de uso (NIIF 16 Arrendamientos) El <span class=\"_ _cf\"></span>movimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>\u201c<span class=\"ffa\">Ac<span class=\"_ _0\"></span>tivos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span></span>derechos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>uso\u201d <span class=\"_ _cf\"></span>durante <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span><span class=\"ffa\">e<span class=\"_ _0\"></span>jercicios <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de </span>2025 y al 31 de marzo de 2024, es el siguiente: Miles de Euros<span class=\"_ _0\"></span> Activos por derech<span class=\"_ _0\"></span>o de uso<span class=\"_ _0\"></span> Pasivos por arrendamiento Construcciones<span class=\"_ _0\"></span> Instalaciones t\u00e9cnicas y otro inmovilizado materi<span class=\"_ _0\"></span>al TOTAL Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2023<span class=\"_ _0\"></span><span class=\"ffa\"> </span>3.911 <span class=\"ffa\"> </span>218 <span class=\"ffa\"> </span>4.129 <span class=\"ffa\"> </span>(4.227)<span class=\"ffa\"> </span>Adiciones - - - - Amortizaci\u00f3n (1.472) (109) (1.581) - Gastos por intereses<span class=\"_ _0\"></span> - - - (149) Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.566) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"_ _0\"></span><span class=\"ffa\"> </span>2.439 <span class=\"ffa\"> </span>109 <span class=\"ffa\"> </span>2.548 <span class=\"ffa\"> </span>(5.942)<span class=\"ffa\"> </span>Adiciones 2.783  935  3.718  - Amortizaci\u00f3n (1.326) (263) (1.589) - Gastos por intereses<span class=\"_ _0\"></span> - - - (223) Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.797) Otros movimientos<span class=\"_ _0\"></span> - - - 3.093  Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2025<span class=\"_ _0\"></span><span class=\"ffa\"> </span>3.896 <span class=\"ffa\"> </span>781 <span class=\"ffa\"> </span>4.677 <span class=\"ffa\"> </span>(4.869)<span class=\"ffa\"> </span>Las adiciones del ejercicio se c<span class=\"_ _0\"></span>orresponden, fundamentalmente, a contratos de arrendamiento de ofi<span class=\"_ _0\"></span>cinas, plazas de parking y veh\u00edculos. En <span class=\"_ _d9\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d9\"> </span>ejercicio <span class=\"_ _d9\"> </span>a<span class=\"_ _0\"></span>nual <span class=\"_ _d9\"> </span>terminado <span class=\"_ _d9\"> </span>el <span class=\"_ _df\"> </span>31 <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d9\"> </span>el <span class=\"_ _df\"> </span>Grupo <span class=\"_ _d9\"> </span>ha <span class=\"_ _d9\"> </span>reconocido <span class=\"_ _df\"> </span>gastos <span class=\"_ _d9\"> </span>por arrendamientos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>escaso <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>arrendamientos <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">906</span> <span class=\"_ _cf\"></span>miles de<span class=\"ls0\"> euros (6</span>19<span class=\"ls0\"> miles de euros en el ejercicio anual terminado<span class=\"_ _4\"></span> el 31 de marzo de <span class=\"_ _0\"></span>2024<span class=\"ls13\">).</span> </span>De <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>arrendamientos <span class=\"_ _0\"></span>reconocidos<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>(excluyendo <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>gastos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>intereses) <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e 2025<span class=\"ls0\">, <span class=\"_ _d4\"></span>vencen <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>\u00f1o <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>total <span class=\"_ _d3\"></span></span>de <span class=\"_ _d4\"></span><span class=\"ls0\">1.712 <span class=\"_ _d3\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _d4\"></span><span class=\"ls14\">y <span class=\"_ _d4\"></span></span>2.272 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _d4\"></span><span class=\"ls12\">en<span class=\"_ _0\"></span></span> <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>lazo<span class=\"_ _4\"></span> </span>entre u<span class=\"_ _0\"></span>no y c<span class=\"_ _0\"></span>inco a\u00f1os (a<span class=\"_ _0\"></span>l 31 d<span class=\"_ _0\"></span>e marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2024, venc\u00edan en el<span class=\"_ _0\"></span> plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un a\u00f1o <span class=\"_ _0\"></span>un total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2.073<span class=\"_ _0\"></span> miles d<span class=\"_ _0\"></span>e euros <span class=\"_ _0\"></span><span class=\"ls14\">y </span>5<span class=\"_ _0\"></span>88 m<span class=\"_ _0\"></span>iles de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>en un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>cinco <span class=\"_ _0\"></span>a\u00f1os). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>desglose, <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=\"_ _cf\"></span>2025, <span class=\"_ _0\"></span>de dichos vencimientos por ejercicio es el siguiente: Miles de Euros 31.03.2025<span class=\"fse\"> </span>31.03.2024 31.03.26<span class=\"fse\"> </span>1.712 <span class=\"fse\"> </span>- 31.03.27<span class=\"fse\"> </span>1.079 <span class=\"fse\"> </span>2.078 31.03.28<span class=\"fse\"> </span>780 <span class=\"fse ls0\"> </span>296<span class=\"ls0\"> </span>31.03.29<span class=\"fse\"> </span>531 <span class=\"fse ls0\"> </span>261<span class=\"ls0\"> </span>31.03.30<span class=\"fse\"> </span>331 <span class=\"fse ls0\"> </span>24<span class=\"ls0\"> </span>31.03.31<span class=\"fse\"> </span>-<span class=\"fse\"> </span>4 4.434<span class=\"ffa fse\"> </span>2.666",
   "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 los <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicios terminados <span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>2025 y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>202<span class=\"_ _4\"></span>4 ha sido el siguiente:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>Terrenos<span class=\"fse\"> </span>Construcciones<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Coste:<span class=\"ffa fse\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2024<span class=\"fse\"> </span>1.705 <span class=\"fse\"> </span>5.782 <span class=\"fse\"> </span>7.487 <span class=\"fse\"> </span>Adiciones<span class=\"fse\"> </span>-<span class=\"fse\"> </span>1.401 <span class=\"fse\"> </span>1.401<span class=\"fse\"> </span>Adiciones por<span class=\"_ _4\"></span> combinaci\u00f3n de neg<span class=\"_ _87\"></span>ocios<span class=\"_ _0\"></span> (Nota 2.6) - 11.557  11.557  Traspasos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inversiones <span class=\"_ _cf\"></span>inmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls1a\">a <span class=\"_ _d4\"></span></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span><span class=\"ls1b\">, </span>por escrituraci\u00f3n<span class=\"_ _4\"></span><span class=\"fse\"> </span>(822)<span class=\"fse ls0\"> </span>(3.979)<span class=\"fse\"> </span>(4.801)<span class=\"fse\"> </span>883 <span class=\"ffa fse ls0\"> </span>14.761 <span class=\"ffa fse\"> </span>15.644 <span class=\"ffa fse\"> </span>Amortizaci\u00f3n acu<span class=\"_ _4\"></span>mulada:<span class=\"ffa fse\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2024<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(416)<span class=\"fse ls0\"> </span>(416)<span class=\"fse ls0\"> </span>Dotaciones<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(339)<span class=\"fse ls0\"> </span>(339)<span class=\"fse ls0\"> </span>-<span class=\"ffa fse\"> </span>(755)<span class=\"ffa fse ls0\"> </span>(755)<span class=\"ffa fse ls0\"> </span>Valor en libros a<span class=\"_ _4\"></span> 31 de marzo de<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>2025<span class=\"ffa fse\"> </span>883 <span class=\"ffa fse ls0\"> </span>14.006 <span class=\"ffa fse\"> </span>14.889 <span class=\"ffa fse\"> </span>Miles de Euros<span class=\"fse\"> </span>Terrenos<span class=\"fse\"> </span>Construcciones<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Coste:<span class=\"ffa fse\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2023<span class=\"fse\"> </span>1.772<span class=\"fse\"> </span>6.383<span class=\"fse\"> </span>8.155<span class=\"fse\"> </span>Traspasos de<span class=\"_ _4\"></span> <span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"ls17\">a </span><span class=\"ffd\">\u201c</span>inve<span class=\"_ _4\"></span>rsiones inmobiliarias<span class=\"ffd\">\u201d<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></span>-<span class=\"fse\"> </span>66<span class=\"fse ls0\"> </span>66<span class=\"fse ls0\"> </span>Traspasos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>inversiones <span class=\"_ _cf\"></span>inmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"ls1a\">a <span class=\"_ _d4\"></span></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span>, por escrituraci\u00f3n<span class=\"_ _4\"></span><span class=\"fse\"> </span>(66)<span class=\"fse ls0\"> </span>(668)<span class=\"fse ls0\"> </span>(735)<span class=\"fse ls0\"> </span>1.705<span class=\"ffa fse\"> </span>5.782<span class=\"ffa fse\"> </span>7.487<span class=\"ffa fse\"> </span>Amortizaci\u00f3n acu<span class=\"_ _4\"></span>mulada:<span class=\"ffa fse\"> </span>Saldos al 1 de abr<span class=\"_ _4\"></span>il de 2023<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(326)<span class=\"fse ls0\"> </span>(326)<span class=\"fse ls0\"> </span>Dotaciones<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(90)<span class=\"fse ls0\"> </span>(90)<span class=\"fse ls0\"> </span>-<span class=\"ffa fse\"> </span>(416)<span class=\"ffa fse ls0\"> </span>(416)<span class=\"ffa fse ls0\"> </span>Valor en libros a<span class=\"_ _4\"></span> 31 de marzo de<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>2024<span class=\"ffa fse\"> </span>1.705<span class=\"ffa fse\"> </span>5.366<span class=\"ffa fse\"> </span>7.071<span class=\"ffa fse\"> </span>Los <span class=\"_ _cf\"></span>traspasos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span><span class=\"lsc\">a <span class=\"_ _0\"></span></span><span class=\"ffd\">\u201c</span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _0\"></span>inmobiliarias<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _0\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de<span class=\"_ _4\"></span> marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d2\"></span>y <span class=\"_ _d2\"></span>el <span class=\"_ _d2\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>20<span class=\"_ _0\"></span>24 <span class=\"_ _d2\"> </span>correspondieron <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>viviendas <span class=\"_ _d2\"> </span>promovidas <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _d2\"> </span>del Grupo que hab\u00edan sido alquiladas bajo la modalidad de arrendamiento con opc<span class=\"_ _4\"></span>i\u00f3n a compra.<span class=\"_ _cf\"></span> La <span class=\"_ _d2\"></span>totalida<span class=\"_ _4\"></span>d <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"></span><span class=\"ffd\">\u201c</span>inversion<span class=\"_ _4\"></span>es <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>se <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>ncuentran <span class=\"_ _d3\"></span>localizadas <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>Espa\u00f1a <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>marzo <span class=\"_ _d3\"></span>de 2025<span class=\"ls0\"> y 31 de marzo de 2024. </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "10.    Activos y pasivos financieros corrientes y no corrientes El <span class=\"_ _0\"></span>desglose <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sal<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>cap\u00edtulo <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>balance <span class=\"_ _0\"></span>consolidado <span class=\"_ _cf\"></span>adjunto, atendiendo <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>la naturaleza <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as operaciones es el siguiente: <div class=\"c w73 h92 gsa\"><div class=\"t m0 x8f h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w74 h92 gsb\"><div class=\"t m0 x6d h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">31.03.2025 </div></div><div class=\"c w75 h92 gsc\"><div class=\"t m0 x72 h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">31.03.2024 </div></div><div class=\"c w76 h93 gsd\"><div class=\"t m0 xa6 h59 y496 ffa fs15 fc0 sc0 ls0 ws0\">No Corriente </div></div><div class=\"c w77 h93 gse\"><div class=\"t m0 x9b h59 y496 ffa fs15 fc0 sc0 ls0 ws0\">Corriente </div></div><div class=\"c w4e h93 gsf\"><div class=\"t m0 x12 h59 y496 ffa fs15 fc0 sc0 ls0 ws0\">No Corriente </div></div><div class=\"c w78 h93 gs10\"><div class=\"t m0 xc h59 y496 ffa fs15 fc0 sc0 ls0 ws0\">Corriente </div></div><div class=\"c w72 h82 gs11\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Participacione<span class=\"_ _4\"></span>s en empresas a<span class=\"_ _4\"></span>sociadas (Nota<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>20) </div></div><div class=\"c w76 h82 gs12\"><div class=\"t m0 x87 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">75.288  </div></div><div class=\"c w77 h82 gs13\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4e h82 gs14\"><div class=\"t m0 x88 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">38.676  </div></div><div class=\"c w78 h82 gs15\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h82 gs16\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Cr\u00e9ditos a empre<span class=\"_ _4\"></span>sas asociada<span class=\"_ _4\"></span>s (Nota 20) </div></div><div class=\"c w76 h82 gs17\"><div class=\"t m0 x87 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">52.401  </div></div><div class=\"c w77 h82 gs18\"><div class=\"t m0 x94 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">7.281  </div></div><div class=\"c w4e h82 gs19\"><div class=\"t m0 x88 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">55.821  </div></div><div class=\"c w78 h82 gs1a\"><div class=\"t m0 x88 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">11.983  </div></div><div class=\"c w72 h84 gs1b\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Fianzas y dep\u00f3<span class=\"_ _4\"></span>sitos constituido<span class=\"_ _4\"></span>s </div></div><div class=\"c w76 h84 gs1c\"><div class=\"t m0 x94 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">9.820  </div></div><div class=\"c w77 h84 gs1d\"><div class=\"t m0 x75 h3c y549 ffa fse fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4e h84 gs1e\"><div class=\"t m0 x73 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">5.591  </div></div><div class=\"c w78 h84 gs1f\"><div class=\"t m0 x7c h3c y549 ffa fse fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w72 h82 gs20\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Clientes por ven<span class=\"_ _4\"></span>tas y prestacione<span class=\"_ _4\"></span>s de servicios<span class=\"_ _4\"></span> (Nota 12) </div></div><div class=\"c w76 h82 gs21\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs22\"><div class=\"t m0 x87 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">61.<span class=\"ls17\">334</span>  </div></div><div class=\"c w4e h82 gs23\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs24\"><div class=\"t m0 x88 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">42.834  </div></div><div class=\"c w72 h82 gs25\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Clientes, empre<span class=\"_ _4\"></span>sas asociada<span class=\"_ _4\"></span>s (Notas <span class=\"ls17\">12</span> y 20) </div></div><div class=\"c w76 h82 gs26\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs27\"><div class=\"t m0 x87 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">32.522  </div></div><div class=\"c w4e h82 gs28\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs29\"><div class=\"t m0 x88 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">17.393  </div></div><div class=\"c w72 h82 gs2a\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Deudores vario<span class=\"_ _4\"></span>s (Nota 12) </div></div><div class=\"c w76 h82 gs2b\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs2c\"><div class=\"t m0 x94 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">2.149  </div></div><div class=\"c w4e h82 gs2d\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs2e\"><div class=\"t m0 x7b h59 y524 ffa fs15 fc0 sc0 ls17 ws0\">689 <span class=\"ls0\"> </span></div></div><div class=\"c w72 h82 gs2f\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Personal (Nota<span class=\"_ _4\"></span> 12) </div></div><div class=\"c w76 h82 gs30\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs31\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4e h82 gs32\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs33\"><div class=\"t m0 x95 h59 y524 ffa fs15 fc0 sc0 ls17 ws0\">27 <span class=\"ls0\"> </span></div></div><div class=\"c w72 h82 gs34\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Inversiones finan<span class=\"_ _4\"></span>cieras a corto pla<span class=\"_ _4\"></span>zo </div></div><div class=\"c w76 h82 gs35\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs36\"><div class=\"t m0 x87 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">16.035  </div></div><div class=\"c w4e h82 gs37\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs38\"><div class=\"t m0 x73 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">8.982  </div></div><div class=\"c w72 h92 gs39\"><div class=\"t m0 x13 h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">Periodificacione<span class=\"_ _4\"></span>s a corto plazo </div></div><div class=\"c w76 h92 gs3a\"><div class=\"t m0 x75 h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h92 gs3b\"><div class=\"t m0 x87 h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">18.892  </div></div><div class=\"c w4e h92 gs3c\"><div class=\"t m0 x7c h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h92 gs3d\"><div class=\"t m0 x88 h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">15.020  </div></div><div class=\"c w72 h92 gs3e\"><div class=\"t m0 x13 h59 y52f ffa fs15 fc0 sc0 ls0 ws0\">Otros activos finan<span class=\"_ _87\"></span>cieros </div></div><div class=\"c w77 h92 gs3f\"><div class=\"t m0 x5f h59 y52f ffa fs15 fc0 sc0 ls17 ws0\">657<span class=\"ls0\"> </span></div></div><div class=\"c w72 h92 gs40\"><div class=\"t m0 x13 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">Activos financieros<span class=\"_ _87\"></span> </div></div><div class=\"c w76 h92 gs41\"><div class=\"t m0 x73 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">137.509  </div></div><div class=\"c w77 h92 gs42\"><div class=\"t m0 x73 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">1<span class=\"ls17\">38.870</span>  </div></div><div class=\"c w4e h92 gs43\"><div class=\"t m0 xac h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">100.088  </div></div><div class=\"c w78 h92 gs44\"><div class=\"t m0 x88 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">96.928  </div></div><div class=\"c w72 h86 gs45\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Provisiones a cor<span class=\"_ _4\"></span>to plazo </div></div><div class=\"c w76 h86 gs46\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h86 gs47\"><div class=\"t m0 x8c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(37.073) </div></div><div class=\"c w4e h86 gs48\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h86 gs49\"><div class=\"t m0 x60 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(31.701) </div></div><div class=\"c w72 h82 gs4a\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Deudas financier<span class=\"_ _4\"></span>as (v\u00e9ase Nota<span class=\"_ _4\"></span> 15) </div></div><div class=\"c w76 h82 gs4b\"><div class=\"t m0 x71 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(328.406)  </div></div><div class=\"c w77 h82 gs4c\"><div class=\"t m0 x71 h59 y524 ffa fs15 fc0 sc0 ls19 ws0\">(1<span class=\"ls0\">01.144) </span></div></div><div class=\"c w4e h82 gs4d\"><div class=\"t m0 x4e h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(321.366) </div></div><div class=\"c w78 h82 gs4e\"><div class=\"t m0 x60 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(83.328) </div></div><div class=\"c w72 h84 gs4f\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Deudas con entida<span class=\"_ _4\"></span>des de cr\u00e9dito<span class=\"_ _4\"></span> con venci<span class=\"_ _4\"></span>miento a largo pla<span class=\"_ _4\"></span>zo (v\u00e9ase Nota<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>15) </div></div><div class=\"c w76 h84 gs50\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h84 gs51\"><div class=\"t m0 x71 h59 y524 ffa fs15 fc0 sc0 ls19 ws0\">(18<span class=\"ls0\">8.851) </span></div></div><div class=\"c w4e h84 gs52\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h84 gs53\"><div class=\"t m0 x4e h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(153.909) </div></div><div class=\"c w72 h82 gs54\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Proveedores y<span class=\"_ _4\"></span> otras cuentas a pa<span class=\"_ _87\"></span>gar (Nota 16) </div></div><div class=\"c w76 h82 gs55\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs56\"><div class=\"t m0 x71 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(220.362) </div></div><div class=\"c w4e h82 gs57\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs58\"><div class=\"t m0 x4e h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(199.237) </div></div><div class=\"c w72 h82 gs59\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Acreedores por<span class=\"_ _4\"></span> prestaci\u00f3n de ser<span class=\"_ _87\"></span>vic<span class=\"_ _0\"></span>ios (Nota<span class=\"_ _4\"></span> 16) </div></div><div class=\"c w76 h82 gs5a\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs5b\"><div class=\"t m0 x8c h59 y524 ffa fs15 fc0 sc0 ls19 ws0\">(48.<span class=\"ls17\">087<span class=\"ls0\">) </span></span></div></div><div class=\"c w4e h82 gs5c\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs5d\"><div class=\"t m0 x60 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(18.558) </div></div><div class=\"c w72 h82 gs5e\"><div class=\"t m0 x13 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">Remuneracione<span class=\"_ _4\"></span>s pendientes de p<span class=\"_ _4\"></span>ago (Nota 16) </div></div><div class=\"c w76 h82 gs5f\"><div class=\"t m0 x75 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h82 gs60\"><div class=\"t m0 x72 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(5.408) </div></div><div class=\"c w4e h82 gs61\"><div class=\"t m0 x7c h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h82 gs62\"><div class=\"t m0 x71 h59 y524 ffa fs15 fc0 sc0 ls0 ws0\">(4.112) </div></div><div class=\"c w72 h92 gs63\"><div class=\"t m0 x13 h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">Anticipos de clien<span class=\"_ _4\"></span>tes (Nota 16) </div></div><div class=\"c w76 h92 gs64\"><div class=\"t m0 x75 h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w77 h92 gs65\"><div class=\"t m0 x71 h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">(240.069) </div></div><div class=\"c w4e h92 gs66\"><div class=\"t m0 x7c h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w78 h92 gs67\"><div class=\"t m0 x4e h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">(162.064) </div></div><div class=\"c w72 h92 gs68\"><div class=\"t m0 x13 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">Pasivos financ<span class=\"_ _4\"></span>ieros </div></div><div class=\"c w76 h92 gs69\"><div class=\"t m0 x71 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(3<span class=\"ls0\">28.406)  </span></div></div><div class=\"c w77 h92 gs6a\"><div class=\"t m0 x71 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(8<span class=\"ls0\">40.994) </span></div></div><div class=\"c w4e h92 gs6b\"><div class=\"t m0 x4e h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(321.366) </div></div><div class=\"c w78 h92 gs6c\"><div class=\"t m0 x4e h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(652.909) </div></div><div class=\"c w72 h92 gs6d\"><div class=\"t m0 x13 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">Importe Neto </div></div><div class=\"c w76 h92 gs6e\"><div class=\"t m0 x71 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(1<span class=\"ls0\">90.897)  </span></div></div><div class=\"c w77 h92 gs6f\"><div class=\"t m0 x71 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(7<span class=\"ls0\">02.124) </span></div></div><div class=\"c w4e h92 gs70\"><div class=\"t m0 x4e h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(221.278) </div></div><div class=\"c w78 h92 gs71\"><div class=\"t m0 x4e h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(555.981) </div></div><div class=\"c w22 h0_1 gs72\"><div class=\"t m0 x2c h3c y557 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h3c y558 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _41\"> </span><span class=\"ffd\">Dentro <span class=\"_ _d3\"> </span>del <span class=\"_ _d3\"> </span>ep\u00edgrafe <span class=\"_ _d3\"> </span>\u201cInversiones <span class=\"_ _d3\"> </span>financieras <span class=\"_ _d3\"> </span>a <span class=\"_ _d3\"> </span>corto <span class=\"_ _d2\"> </span>pla<span class=\"_ _4\"></span>zo\u201d <span class=\"_ _d3\"> </span>de <span class=\"_ _d3\"> </span>las <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>nuales <span class=\"_ _d3\"> </span>consolidadas </span></div><div class=\"t m0 x54 h3c y559 ffa fse fc0 sc0 ls0 ws0\">adjuntas <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>recogen <span class=\"_ _cf\"></span>imposiciones <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>plazo <span class=\"_ _d4\"></span>fijo <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>plazo <span class=\"_ _cf\"></span>inferio<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>a\u00f1o. <span class=\"_ _cf\"></span>Del<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _cf\"></span>recogido <span class=\"_ _d4\"></span>en </div><div class=\"t m0 x54 h3c y55a ffa fse fc0 sc0 ls0 ws0\">dichas <span class=\"_ _cf\"></span>imposiciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>fijo <span class=\"_ _cf\"></span>est\u00e1n <span class=\"_ _cf\"></span>pignoradas <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>garant\u00eda <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>avales <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>seguros <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>cauci\u00f3n </div><div class=\"t m0 x54 h3c y55b ffa fse fc0 sc0 ls0 ws0\">entregados <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>compradores <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"></span>2.6<span class=\"_ _4\"></span>77 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de </div><div class=\"t m0 x54 h3c y55c ffa fse fc0 sc0 lsc ws0\">2025<span class=\"ls0\"> (3.657 euros al 31 de marzo de 2023<span class=\"ls13\">).</span> </span></div><div class=\"t m0 x54 h3c y55d ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h3c y55e ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _41\"> </span>En <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ep\u00edgrafe <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cCr\u00e9ditos <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>empres<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>asociadas\u201d <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>anuales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _cf\"></span>adjuntas <span class=\"_ _cf\"></span>se<span class=\"_ _4\"></span> </span></div><div class=\"t m0 x54 h3c y55f ffa fse fc0 sc0 ls0 ws0\">recogen <span class=\"_ _d4\"></span>principalmente <span class=\"_ _d4\"></span>cr\u00e9ditos <span class=\"_ _d4\"></span>concedidos <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>grupo <span class=\"_ _d4\"></span>Java <span class=\"_ _d4\"></span>Investment <span class=\"_ _d4\"></span>Holding </div><div class=\"t m0 x54 h3c y560 ffa fse fc0 sc0 lsd ws0\">S.<span class=\"ls0\">\u00e0.r.l., concretamente a las siguientes sociedades <span class=\"ffd\">del \u201cp<span class=\"_ _0\"></span>royecto Java\u201d:</span> Aedas KS Fonsal\u00eda, S.L.U.<span class=\"lsf\">, </span></span></div><div class=\"t m0 x54 h3c y561 ffa fse fc0 sc0 ls0 ws0\">Aedas  KS  Santa  Clara<span class=\"_ _0\"></span>,  S.L.U.,  Aeda<span class=\"_ _0\"></span>s  KS  Levante  S.L.U<span class=\"ls10\">.,</span>  y<span class=\"_ _0\"></span>  Aedas  KS  Ib<span class=\"_ _0\"></span>eria,  S.L.U.,  y  d<span class=\"_ _0\"></span>el </div><div class=\"t m0 x54 h3c y562 ffd fse fc0 sc0 ls0 ws0\">\u201cproyecto <span class=\"_ _d4\"></span>Fiji\u201d<span class=\"ffa lsf\">: <span class=\"_ _d4\"></span><span class=\"ls0\">Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d4\"></span>Atalanta, <span class=\"_ _d4\"></span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _d4\"></span>El <span class=\"_ _d4\"></span>Verger, <span class=\"_ _d4\"></span>S.L.U.</span>, <span class=\"_ _d4\"></span><span class=\"ls0\">Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d4\"></span>Finley, <span class=\"_ _cf\"></span>S.L.U.</span>, </span></div><div class=\"t m0 x54 h3c y563 ffa fse fc0 sc0 ls0 ws0\">Aedas  KS  Llunare, <span class=\"_ _d5\"> </span>S.L.U.<span class=\"ls10\">,  </span>Aedas <span class=\"_ _d5\"> </span>KS  Rocabella,  S.L.U.<span class=\"lsf\">,  </span>Aedas  KS  Silgar,  S<span class=\"_ _4\"></span>.L.U.<span class=\"ls10\">,  </span>Aedas  KS </div><div class=\"t m0 x54 h3c y564 ffa fse fc0 sc0 ls0 ws0\">Vol<span class=\"lsc\">an</span>ta, S.L.U. </div><div class=\"t m0 x54 h3c y565 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h3c y566 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _41\"> </span>A 31 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>025<span class=\"ls10\">, </span>el <span class=\"_ _0\"></span>Grupo tiene <span class=\"_ _0\"></span>reconocidas <span class=\"ffd\">\u201c</span>pro<span class=\"_ _0\"></span>visiones a corto <span class=\"_ _0\"></span>plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> por <span class=\"lsc\">un <span class=\"_ _0\"></span></span>importe total </div><div class=\"t m0 x54 h3c y567 ffa fse fc0 sc0 lsc ws0\">de  <span class=\"ls0\">37.073  miles  de<span class=\"_ _0\"></span>  euros,  de<span class=\"_ _0\"></span>  los  que <span class=\"_ _d1\"> </span></span>33<span class=\"ls0\">.</span>446<span class=\"ls0\">  miles  de  euros  corresponden <span class=\"_ _d1\"> </span>a  provisi\u00f3n  por </span></div><div class=\"t m0 x54 h3c y568 ffa fse fc0 sc0 ls0 ws0\">terminaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>obras <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>3.627 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>litigios <span class=\"_ _cf\"></span>(31.701 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>31 </div><div class=\"t m0 x54 h3c y569 ffa fse fc0 sc0 ls0 ws0\">de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e 2<span class=\"_ _0\"></span>024, <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>29.074 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>correspond\u00edan a <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>de </div><div class=\"t m0 x54 h3c y1f9 ffa fse fc0 sc0 ls0 ws0\">obras y 2.627 miles de euros a provisi\u00f3n para litigios). </div><div class=\"t m0 x6c h3c y56a ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h3c y56b ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _41\"> </span><span class=\"ffd\">En <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span>ep\u00edgrafe <span class=\"_ _d0\"> </span>\u201cParticipaciones <span class=\"_ _d0\"> </span>en <span class=\"_ _d0\"> </span>empresas <span class=\"_ _db\"> </span>asociadas\u201d <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>registran <span class=\"_ _d0\"> </span>las <span class=\"_ _d0\"> </span>inversiones <span class=\"_ _d0\"> </span>en <span class=\"_ _db\"> </span>el </span></div><div class=\"t m0 x54 h3c y56c ffa fse fc0 sc0 ls0 ws0\">patrimonio <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>e<span class=\"_ _0\"></span>mpresas <span class=\"_ _d0\"> </span>a<span class=\"_ _0\"></span>sociadas, <span class=\"_ _db\"> </span>consolidadas <span class=\"_ _db\"> </span>aplicando <span class=\"_ _db\"> </span><span class=\"lsc\">el <span class=\"_ _db\"> </span></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _db\"> </span>la <span class=\"_ _d0\"> </span>p<span class=\"_ _0\"></span>articipaci\u00f3n<span class=\"ffd\">\u201d</span> </div><div class=\"t m0 x54 h3c y56d ffd fse fc0 sc0 ls0 ws0\">(\u201cProcedimiento de Puesta en Equivalencia\u201d<span class=\"ffa\">), cuyo movimiento en el ejercicio es el siguiente:<span class=\"_ _260\"> </span></span><span class=\"ffa\"> </span><span class=\"ffa\"> </span></div><div class=\"t m0 x6c h3c y56e ffa fse fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w7c h6c gs74\"><div class=\"t m0 x85 h8 yac ffa fs2 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h95 gs75\"><div class=\"t m0 xc h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">31.03.24 </div></div><div class=\"c w7e h95 gs76\"><div class=\"t m0 x26 h8 y575 ffa fs2 fc0 sc0 ls0 ws0\">Aportaciones </div><div class=\"t m0 x30 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">dinerarias </div></div><div class=\"c w7f h95 gs77\"><div class=\"t m0 x13 h8 y575 ffa fs2 fc0 sc0 ls0 ws0\">Aportaciones </div><div class=\"t m0 x13 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">no dinerarias </div></div><div class=\"c w80 h95 gs78\"><div class=\"t m0 x30 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">Retiros </div></div><div class=\"c w81 h95 gs79\"><div class=\"t m0 x13 h8 y576 ffa fs2 fc0 sc0 ls0 ws0\">Participaci\u00f3n </div><div class=\"t m0 x4e h8 y577 ffa fs2 fc0 sc0 ls3 ws0\">en </div><div class=\"t m0 x12 h8 y573 ffa fs2 fc0 sc0 ls0 ws0\">Resultados<span class=\"ls1c\">: </span></div><div class=\"t m0 x49 h8 y575 ffa fs2 fc0 sc0 ls0 ws0\">beneficio/ </div><div class=\"t m0 x14 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(p\u00e9rdida) </div></div><div class=\"c w82 h95 gs7a\"><div class=\"t m0 x5 h8 y576 ffa fs2 fc0 sc0 ls0 ws0\">Adiciones al </div><div class=\"t m0 x5 h8 y577 ffa fs2 fc0 sc0 ls0 ws0\">per\u00edmetro de </div><div class=\"t m0 x12 h8 y573 ffa fs2 fc0 sc0 ls0 ws0\">consolidaci\u00f3n<span class=\"_ _0\"></span> </div><div class=\"t m0 x27 h8 y575 ffa fs2 fc0 sc0 ls0 ws0\">(Priesa) </div><div class=\"t m0 x30 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(Nota 2.6) </div></div><div class=\"c w83 h95 gs7b\"><div class=\"t m0 x27 h8 y575 ffa fs2 fc0 sc0 ls0 ws0\">Otros </div><div class=\"t m0 x13 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">movimientos </div></div><div class=\"c w7e h95 gs7c\"><div class=\"t m0 xc h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">31.03.25 </div></div><div class=\"c w7a h97 gs7d\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Var\u00eda A<span class=\"ls1d\">CR</span> M\u00f3stoles<span class=\"_ _0\"></span> Fuensanta, S.L<span class=\"_ _0\"></span>. </div></div><div class=\"c w7d h97 gs7e\"><div class=\"t m0 x94 h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">80 <span class=\"ls0\"> </span></div></div><div class=\"c w7e h97 gs7f\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gs80\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs81\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs82\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gs83\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gs84\"><div class=\"t m0 xab h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(80) </div></div><div class=\"c w7e h97 gs85\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gs86\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Allegra Nature, S.L.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h97 gs87\"><div class=\"t m0 x87 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">809  </div></div><div class=\"c w7e h97 gs88\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gs89\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs8a\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs8b\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gs8c\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gs8d\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(808) </div></div><div class=\"c w7e h97 gs8e\"><div class=\"t m0 x6d h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">1 <span class=\"ls0\"> </span></div></div><div class=\"c w7a h96 gs8f\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Residencial Hena<span class=\"_ _0\"></span>o, S.L. </div></div><div class=\"c w7d h96 gs90\"><div class=\"t m0 x87 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">263  </div></div><div class=\"c w7e h96 gs91\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h96 gs92\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h96 gs93\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h96 gs94\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h96 gs95\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h96 gs96\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(254) </div></div><div class=\"c w7e h96 gs97\"><div class=\"t m0 x6d h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">9 <span class=\"ls0\"> </span></div></div><div class=\"c w7a h97 gs98\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">\u00c1urea Etxabakoitz<span class=\"_ _0\"></span>, S.L. </div></div><div class=\"c w7d h97 gs99\"><div class=\"t m0 x87 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">181  </div></div><div class=\"c w7e h97 gs9a\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gs9b\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs9c\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs9d\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gs9e\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gs9f\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(175) </div></div><div class=\"c w7e h97 gsa0\"><div class=\"t m0 x6d h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">6 <span class=\"ls0\"> </span></div></div><div class=\"c w7a h97 gsa1\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Residencial Ciuda<span class=\"_ _0\"></span>dela Uno, S.L.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h97 gsa2\"><div class=\"t m0 x87 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">715  </div></div><div class=\"c w7e h97 gsa3\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gsa4\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gsa5\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gsa6\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gsa7\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gsa8\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(643) </div></div><div class=\"c w7e h97 gsa9\"><div class=\"t m0 x94 h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">72 <span class=\"ls0\"> </span></div></div><div class=\"c w7a h96 gsaa\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Nature Este, S.L. <span class=\"_ _0\"></span> </div></div><div class=\"c w7d h96 gsab\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gsac\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h96 gsad\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h96 gsae\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h96 gsaf\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h96 gsb0\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h96 gsb1\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gsb2\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gsb3\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Winslaro, S.L.U.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h97 gsb4\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">1.744  </div></div><div class=\"c w7e h97 gsb5\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gsb6\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h97 gsb7\"><div class=\"t m0 x7f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(1.744) </div></div><div class=\"c w81 h97 gsb8\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gsb9\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gsba\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gsbb\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gsbc\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Java Investments H<span class=\"_ _0\"></span>oldings, S.\u00c0<span class=\"_ _0\"></span>.R.L. </div></div><div class=\"c w7d h97 gsbd\"><div class=\"t m0 x71 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">29.087  </div></div><div class=\"c w7e h97 gsbe\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gsbf\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h97 gsc0\"><div class=\"t m0 x7f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(2.648) </div></div><div class=\"c w81 h97 gsc1\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">969  </div></div><div class=\"c w82 h97 gsc2\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gsc3\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gsc4\"><div class=\"t m0 xc5 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">27.408  </div></div><div class=\"c w7a h96 gsc5\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">FIJI Investments H<span class=\"_ _0\"></span>oldings S.\u00c0<span class=\"_ _0\"></span>.R.L. </div></div><div class=\"c w7d h96 gsc6\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gsc7\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h96 gsc8\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">13.857  </div></div><div class=\"c w80 h96 gsc9\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h96 gsca\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h96 gscb\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h96 gscc\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gscd\"><div class=\"t m0 xc5 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">13.857  </div></div><div class=\"c w7a h97 gsce\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">BTS Servicios Inmo<span class=\"_ _0\"></span>biliarios JV1, S.<span class=\"_ _0\"></span>L. </div></div><div class=\"c w7d h97 gscf\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">4.895  </div></div><div class=\"c w7e h97 gsd0\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gsd1\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h97 gsd2\"><div class=\"t m0 xac h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(245) </div></div><div class=\"c w81 h97 gsd3\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">112  </div></div><div class=\"c w82 h97 gsd4\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gsd5\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls4 ws0\">(16<span class=\"ls0\">8) </span></div></div><div class=\"c w7e h97 gsd6\"><div class=\"t m0 x8c h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">4.594  </div></div><div class=\"c w7a h97 gsd7\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Servicios Inmob. <span class=\"_ _0\"></span>Residencial <span class=\"_ _0\"></span>en venta JV2, S.<span class=\"_ _0\"></span>L.U. </div></div><div class=\"c w7d h97 gsd8\"><div class=\"t m0 x6d h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">3 <span class=\"ls0\"> </span></div></div><div class=\"c w7e h97 gsd9\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7f h97 gsda\"><div class=\"t m0 x7c h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">9.202  </div></div><div class=\"c w80 h97 gsdb\"><div class=\"t m0 x7f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">(8.379) </div></div><div class=\"c w81 h97 gsdc\"><div class=\"t m0 x7d h8 y529 ffa fs2 fc0 sc0 ls4 ws0\">(8)<span class=\"ls0\"> </span></div></div><div class=\"c w82 h97 gsdd\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gsde\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gsdf\"><div class=\"t m0 x8e h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">818  </div></div><div class=\"c w7a h96 gse0\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Flexliving Valdem<span class=\"_ _0\"></span>ar\u00edn<span class=\"ls1c\">, </span>S.L.U.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h96 gse1\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gse2\"><div class=\"t m0 x8c h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">1.311  </div></div><div class=\"c w7f h96 gse3\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w80 h96 gse4\"><div class=\"t m0 x72 h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">3 <span class=\"ls0\"> </span></div></div><div class=\"c w81 h96 gse5\"><div class=\"t m0 x7d h8 y529 ffa fs2 fc0 sc0 ls4 ws0\">(3)<span class=\"ls0\"> </span></div></div><div class=\"c w82 h96 gse6\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h96 gse7\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gse8\"><div class=\"t m0 x8c h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">1.310  </div></div><div class=\"c w7a h98 gse9\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Espacio Aurea, S.l.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h98 gsea\"><div class=\"t m0 x87 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">899  </div></div><div class=\"c w7e h98 gseb\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h98 gsec\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h98 gsed\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h98 gsee\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h98 gsef\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h98 gsf0\"><div class=\"t m0 xaa h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(899) </div></div><div class=\"c w7e h98 gsf1\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gsf2\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Espacio Son Pui<span class=\"_ _0\"></span>g, S.L. </div></div><div class=\"c w7d h97 gsf3\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gsf4\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h97 gsf5\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gsf6\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gsf7\"><div class=\"t m0 x7d h8 y529 ffa fs2 fc0 sc0 ls4 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w82 h97 gsf8\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">1.273  </div></div><div class=\"c w83 h97 gsf9\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">           (327) </div></div><div class=\"c w7e h97 gsfa\"><div class=\"t m0 x8e h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">944<span class=\"ls0\">  </span></div></div><div class=\"c w7a h96 gsfb\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Partida de la r\u00e1pit<span class=\"_ _0\"></span>a, S.L. </div></div><div class=\"c w7d h96 gsfc\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gsfd\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h96 gsfe\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h96 gsff\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h96 gs100\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h96 gs101\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h96 gs102\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gs103\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gs104\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Torres y Santa Mart<span class=\"_ _0\"></span>a, S.L. </div></div><div class=\"c w7d h97 gs105\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs106\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h97 gs107\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs108\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs109\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gs10a\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w83 h97 gs10b\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs10c\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7a h97 gs10d\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Espacio Promoci\u00f3<span class=\"_ _0\"></span>n IV, S.L. </div></div><div class=\"c w7d h97 gs10e\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs10f\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h97 gs110\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs111\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs112\"><div class=\"t m0 x75 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(28) </div></div><div class=\"c w82 h97 gs113\"><div class=\"t m0 x8e h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">679<span class=\"ls0\">  </span></div></div><div class=\"c w83 h97 gs114\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">           (219) </div></div><div class=\"c w7e h97 gs115\"><div class=\"t m0 x8e h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">432<span class=\"ls0\">  </span></div></div><div class=\"c w7a h96 gs116\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Espacio Promoci\u00f3<span class=\"_ _0\"></span>n VII, S.L. </div></div><div class=\"c w7d h96 gs117\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gs118\"><div class=\"t m0 x6f h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h96 gs119\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h96 gs11a\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h96 gs11b\"><div class=\"t m0 x9f h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">36 <span class=\"ls0\"> </span></div></div><div class=\"c w82 h96 gs11c\"><div class=\"t m0 x8e h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">959  </div></div><div class=\"c w83 h96 gs11d\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gs11e\"><div class=\"t m0 x8e h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">995  </div></div><div class=\"c w7a h97 gs11f\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Espacio Promoci\u00f3<span class=\"_ _0\"></span>n VIII, S.L.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h97 gs120\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs121\"><div class=\"t m0 x8e h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">192  </div></div><div class=\"c w7f h97 gs122\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs123\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs124\"><div class=\"t m0 x75 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(92) </div></div><div class=\"c w82 h97 gs125\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">9.<span class=\"ls0\">817  </span></div></div><div class=\"c w83 h97 gs126\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">           (107) </div></div><div class=\"c w7e h97 gs127\"><div class=\"t m0 x8c h8 y574 ffa fs2 fc0 sc0 ls3 ws0\">9.<span class=\"ls0\">810  </span></div></div><div class=\"c w7a h97 gs128\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Nueva Marina Real<span class=\"_ _0\"></span> Estate, S.L.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h97 gs129\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs12a\"><div class=\"t m0 x8c h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">1.740  </div></div><div class=\"c w7f h97 gs12b\"><div class=\"t m0 x47 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h97 gs12c\"><div class=\"t m0 x8d h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w81 h97 gs12d\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h97 gs12e\"><div class=\"t m0 xc5 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">13.290  </div></div><div class=\"c w83 h97 gs12f\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h97 gs130\"><div class=\"t m0 xc5 h8 y574 ffa fs2 fc0 sc0 ls0 ws0\">15.030  </div></div><div class=\"c w7a h96 gs131\"><div class=\"t m0 x13 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">Marina Fuengirola Si<span class=\"_ _0\"></span>glo XXI, S.L.<span class=\"_ _0\"></span> </div></div><div class=\"c w7d h96 gs132\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gs133\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7f h96 gs134\"><div class=\"t m0 x47 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w80 h96 gs135\"><div class=\"t m0 x7f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">(4.007) </div></div><div class=\"c w81 h96 gs136\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w82 h96 gs137\"><div class=\"t m0 x8c h8 y529 ffa fs2 fc0 sc0 ls3 ws0\">4.<span class=\"ls0\">007  </span></div></div><div class=\"c w83 h96 gs138\"><div class=\"t m0 x15 h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w7e h96 gs139\"><div class=\"t m0 x6f h8 y529 ffa fs2 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w7d h97 gs13a\"><div class=\"t m0 x71 h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">38.676  </div></div><div class=\"c w7e h97 gs13b\"><div class=\"t m0 x8c h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">3.243  </div></div><div class=\"c w7f h97 gs13c\"><div class=\"t m0 x47 h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">23.059  </div></div><div class=\"c w80 h97 gs13d\"><div class=\"t m0 x27 h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">(17.020) </div></div><div class=\"c w81 h97 gs13e\"><div class=\"t m0 x8c h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">985  </div></div><div class=\"c w82 h97 gs13f\"><div class=\"t m0 xc5 h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">30.025  </div></div><div class=\"c w83 h97 gs140\"><div class=\"t m0 x8d h6 y529 ffb fs2 fc0 sc0 ls4 ws0\">(3.<span class=\"ls3\">680<span class=\"_ _0\"></span><span class=\"ls0\">) </span></span></div></div><div class=\"c w7e h97 gs141\"><div class=\"t m0 xc5 h6 y529 ffb fs2 fc0 sc0 ls0 ws0\">75.288  </div></div><div class=\"c w22 h0_1 gs142\"><div class=\"t m0 x54 h3c y58c ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h3c y114 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _da\"> </span><span class=\"ffd\">En <span class=\"_ _d6\"> </span>julio <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>Sociedad <span class=\"_ _d6\"> </span>Dominante <span class=\"_ _d6\"> </span>vendi\u00f3 <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>\u201cSantander <span class=\"_ _d6\"> </span>Alternative <span class=\"_ _d2\"> </span>Investm<span class=\"_ _0\"></span>ents, <span class=\"_ _d2\"> </span>SGIIC, </span></div><div class=\"t m0 x54 h5d y58d ffd fse fc0 sc0 ls0 ws0\">S.A.U.\u201d <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>90% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>sociedad <span class=\"_ _cf\"></span>Servicios <span class=\"_ _cf\"></span>Inmobiliarios <span class=\"_ _cf\"></span>Residencial <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>Venta <span class=\"_ _0\"></span>JV2, </div><div class=\"t m0 x54 h3c y58e ffa fse fc0 sc0 ls0 ws0\">S.L.U.,  por  un  importe <span class=\"_ _d5\"> </span>de  8.284  miles <span class=\"_ _d5\"> </span>de  euros.  Previa<span class=\"_ _4\"></span>mente,  la  Sociedad  Domina<span class=\"_ _4\"></span>nte  hab\u00eda </div><div class=\"t m0 x54 h3c y58f ffa fse fc0 sc0 ls0 ws0\">realizado <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>aportaci\u00f3n no <span class=\"_ _0\"></span>dineraria a<span class=\"_ _0\"></span> dicha <span class=\"_ _cf\"></span>entidad medi<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>la compensaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>que </div><div class=\"t m0 x54 h3c y590 ffa fse fc0 sc0 ls0 ws0\">manten\u00eda frente a la misma por un importe de 9.202 miles de euros. Esta aportaci\u00f3n increment\u00f3 los </div><div class=\"t m0 x54 h3c y591 ffa fse fc0 sc0 ls0 ws0\">fondos propios de la participada antes de su venta. Posteriormente, en marzo de 2025, la Sociedad </div><div class=\"t m0 x54 h3c y31d ffa fse fc0 sc0 ls0 ws0\">Dominante <span class=\"_ _df\"> </span>recuper\u00f3 <span class=\"_ _df\"> </span>95 <span class=\"_ _df\"> </span>miles <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>euros <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>efectivo, <span class=\"_ _d9\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _df\"> </span>devoluci\u00f3n <span class=\"_ _df\"> </span>parcial <span class=\"_ _d9\"> </span>del <span class=\"_ _df\"> </span>cr\u00e9dito </div><div class=\"t m0 x54 h3c y3d8 ffa fse fc0 sc0 ls0 ws0\">previamente compensado. </div><div class=\"t m0 x54 h3c y592 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h3c y593 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _da\"> </span>Tras <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>adquisici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>Pri<span class=\"_ _0\"></span>esa <span class=\"_ _cf\"></span>(v\u00e9ase <span class=\"_ _d4\"></span>Nota <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.6), <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>ostentar <span class=\"_ _cf\"></span>el<span class=\"_ _4\"></span> </div><div class=\"t m0 x54 h3c y190 ffa fse fc0 sc0 ls0 ws0\">100% del control de la entidad Espacio Aurea, S.L. Anteriormente, dicha entidad estaba participada </div><div class=\"t m0 x54 h3c y401 ffa fse fc0 sc0 ls0 ws0\">al <span class=\"_ _0\"></span>50% <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Servicios <span class=\"_ _0\"></span>Inmobiliarios, <span class=\"_ _0\"></span>S.L<span class=\"_ _0\"></span>.U. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>Promociones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Propiedades </div><div class=\"t m0 x54 h3c y1b ffa fse fc0 sc0 ls0 ws0\">Inmobiliarias Espacio, S.L.U. </div><div class=\"t m0 x64 h3c y38b ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8f h3c y594 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _41\"> </span>En <span class=\"_ _d8\"> </span>marzo <span class=\"_ _d7\"> </span>de <span class=\"_ _d7\"> </span>2025, <span class=\"_ _d7\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d8\"> </span>Sociedad <span class=\"_ _d7\"> </span>Dominante <span class=\"_ _d7\"> </span>aport\u00f3 <span class=\"_ _d7\"> </span>como <span class=\"_ _d8\"> </span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _d7\"> </span>a <span class=\"_ _d8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _dd\"> </span>cuenta </div><div class=\"t m0 x54 h3c y595 ffd fse fc0 sc0 ls0 ws0\">\u201c<span class=\"ffa\">Participaciones <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>empresas <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>sociadas: <span class=\"_ _d2\"> </span>FIJI <span class=\"_ _d3\"></span>Inve<span class=\"_ _0\"></span>stments <span class=\"_ _d3\"></span>Hol<span class=\"_ _0\"></span>dings<span class=\"_ _0\"></span>, <span class=\"_ _d2\"></span><span class=\"lsd\">S.</span>\u00e0.r.l</span>.\u201d <span class=\"_ _d2\"> </span>derechos <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>cobro </div><div class=\"t m0 x54 h3c y596 ffa fse fc0 sc0 ls0 ws0\">que manten\u00eda con las e<span class=\"_ _0\"></span>ntidades participadas por \u00e9sta \u00faltima<span class=\"_ _0\"></span> (i.e. Aedas KS Ata<span class=\"_ _0\"></span>lanta, S.L.U.<span class=\"ls10\">, </span>Aedas </div><div class=\"t m0 x54 h3c y597 ffa fse fc0 sc0 ls0 ws0\">KS <span class=\"_ _d4\"></span>El <span class=\"_ _d3\"></span>Verger, <span class=\"_ _d4\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d3\"></span>Finley, <span class=\"_ _d4\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d3\"></span>Llunare, <span class=\"_ _d3\"></span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d4\"></span>Roc<span class=\"_ _0\"></span>abella, </div><div class=\"t m0 x54 h3c y598 ffa fse fc0 sc0 ls0 ws0\">S.L.U.<span class=\"ls10\">, <span class=\"_ _d2\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d2\"> </span>Silgar, <span class=\"_ _d3\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d3\"></span></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _d2\"></span>KS <span class=\"_ _d3\"></span>Vol<span class=\"lsc\">an</span>ta, <span class=\"_ _d3\"></span>S.L<span class=\"_ _0\"></span>.U.) <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"></span>conjunto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>13<span class=\"_ _0\"></span>.857 </div><div class=\"t m0 x54 h3c y599 ffa fse fc0 sc0 ls0 ws0\">miles de euros. </div><div class=\"t m0 x54 h3c y59a ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x29 h3c y59b ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _da\"> </span>En <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>Aedas Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _0\"></span>transmiti\u00f3 <span class=\"_ _0\"></span>el 1<span class=\"_ _0\"></span>00% de<span class=\"_ _0\"></span> su <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en Win<span class=\"_ _0\"></span>slaro<span class=\"_ _0\"></span> </div><div class=\"t m0 x54 h3c y59c ffa fse fc0 sc0 ls0 ws0\">TPG, S.L., como contraprestaci\u00f3n por la adquisici\u00f3n de unos terreno<span class=\"_ _4\"></span>s.<span class=\"_ _0\"></span> </div><div class=\"t m0 x6c h3c y28 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2c h3c y59d ffa fse fc0 sc0 ls0 ws0\">Las <span class=\"_ _cf\"></span>siguientes <span class=\"_ _cf\"></span>tablas <span class=\"_ _cf\"></span>muestran <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>resumen <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>informaci\u00f3n <span class=\"_ _cf\"></span>financiera <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>las </div><div class=\"t m0 x2c h3c y59e ffa fse fc0 sc0 ls0 ws0\">empresas asociadas al 31 de marzo de 2025 y al 31 de marzo de 2024:<span class=\"_ _260\"> </span> </div></div>31 de marzo de <span class=\"lsc\">2025</span> I/II<span class=\"ls0\"> </span>Miles de Euros Ejercicio anual terminado el 31 de marzo de 2025 Var\u00eda Acr M\u00f3stoles Fuensanta, S.L.  (*) ALLEGRA NATURE, S.L. RESIDENCI<span class=\"_ _260\"> </span>AL HENAO, S.L. \u00c1UREA ETXABAKOITZ<span class=\"_ _260\"> </span>, S.L. RESIDENCIAL CIUDADELA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ffb\">(*)</span> JAVA INVESTMENTS HOLDINGS, S.<span class=\"ls0\">\u00c0.R.L. </span>FIJI INVESTMENT HOLDINGS S.A.R.L. AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ffb\">(*)</span> BTS SERVICIO<span class=\"_ _260\"> </span>S INMOBILIA<span class=\"_ _260\"> </span>RIOS JV1, S.L. SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S RESIDENCIAL EN VENTA JV2, S.L.U. ESPACIO SON PUIG, S.L. Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"ffa\"> </span>30<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>20<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>22<span class=\"ls0\">,</span>50%<span class=\"ls0\"> </span>14<span class=\"ls0\">,</span>81%<span class=\"ls0\"> </span>17<span class=\"ls0\">,</span>13%<span class=\"ls0\"> </span>17<span class=\"ls0\">,</span>13%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>45%,00 39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>24<span class=\"ls0\">,</span>50%<span class=\"ls0\"> </span>10<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>35<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>Participaci\u00f3n en el balance de la entidad asociada Activos no corrientes - - - 6 <span class=\"ls0\"> </span>339 <span class=\"ls0\"> </span>- - - - - - 16 <span class=\"ls0\"> </span>- 7.<span class=\"ls9\">742 </span> - Activos corrientes 907 <span class=\"ls0\"> </span>1.<span class=\"ls9\">142 </span> 422 <span class=\"ls0\"> </span>325 <span class=\"ls0\"> </span>107 <span class=\"ls0\"> </span>1.<span class=\"ls9\">081 </span> - - 88<span class=\"ls0\">.</span>860 <span class=\"ls0\"> </span>91<span class=\"ls0\">.</span>401 <span class=\"ls0\"> </span>59<span class=\"ls0\">.</span>680 <span class=\"ls0\"> </span>78<span class=\"ls0\">.</span>560 <span class=\"ls0\"> </span>58<span class=\"ls0\">.</span>499 <span class=\"ls0\"> </span>460 <span class=\"ls0\"> </span>13<span class=\"ls0\">.</span>665 <span class=\"ls0\"> </span>Pasivos no corrientes - - - - - 309 <span class=\"ls0\"> </span>- - - - - - - -  4.<span class=\"ls9\">093 </span> Pasivos corrientes 619 <span class=\"ls0\"> </span>521 <span class=\"ls0\"> </span>362 <span class=\"ls0\"> </span>128 <span class=\"ls0\"> </span>27 <span class=\"ls0\"> </span>-  - - 72<span class=\"ls0\">.</span>632 <span class=\"ls0\"> </span>64<span class=\"ls0\">.</span>574 <span class=\"ls0\"> </span>53<span class=\"ls0\">.</span>056 <span class=\"ls0\"> </span>61<span class=\"ls0\">.</span>557 <span class=\"ls0\"> </span>40<span class=\"ls0\">.</span>851 <span class=\"ls0\"> </span>21 <span class=\"ls0\"> </span>6.<span class=\"ls9\">428 </span> Patrimonio neto 287 <span class=\"ls0\"> </span>621 <span class=\"ls0\"> </span>59 <span class=\"ls0\"> </span>203 <span class=\"ls0\"> </span>418 <span class=\"ls0\"> </span>771 <span class=\"ls0\"> </span>-<span class=\"ffb\"> </span>-<span class=\"ffb\"> </span>16<span class=\"ls0\">.</span>228 <span class=\"ls0\"> </span>26<span class=\"ls0\">.</span>826 <span class=\"ls0\"> </span>6.<span class=\"ls9\">624 </span> 17<span class=\"ls0\">.</span>019 <span class=\"ls0\"> </span>17<span class=\"ls0\">.</span>648 <span class=\"ls0\"> </span>8.<span class=\"ls9\">180 </span> 3.<span class=\"ls9\">143 </span> Valor contable del Grupo sobre la inversi\u00f3n - 1 <span class=\"ls0\"> </span>9 <span class=\"ls0\"> </span>6 <span class=\"ls0\"> </span>67 <span class=\"ls0\"> </span>- 27<span class=\"ls0\">.</span>408 <span class=\"ls0\"> </span>13<span class=\"ls0\">.</span>957 <span class=\"ls0\"> </span>- - - - 4.<span class=\"ls9\">595 </span> 818 <span class=\"ls0\"> </span>944 <span class=\"ls0\"> </span>Importe neto cifra de negocios - - - - - 660 <span class=\"ls0\"> </span>- - - - - - - - - Coste de ventas - - - - - - - - (65.876) (62.623) (53.962) (68.305) (51.365) - (1<span class=\"ls0\">.514) </span>Otros ingresos de explotaci\u00f3n - - - - - - - - 18 <span class=\"ls0\"> </span>39 <span class=\"ls0\"> </span>17 <span class=\"ls0\"> </span>63 <span class=\"ls0\"> </span>- - - Otros gastos de explotaci\u00f3n (4) 82 <span class=\"ls0\"> </span>44 <span class=\"ls0\"> </span>82 <span class=\"ls0\"> </span>(1) 81 <span class=\"ls0\"> </span>- - (633) (1<span class=\"ls0\">.018) </span>(435) (482) (1<span class=\"ls0\">.133) </span>(3) (1) Ingresos financieros - - - - - - - - 1.<span class=\"ls9\">720 </span> 1.<span class=\"ls9\">712 </span> 2.<span class=\"ls9\">177 </span> 1.<span class=\"ls9\">835 </span> 2.<span class=\"ls9\">728 </span> - 65 <span class=\"ls0\"> </span>Gastos financieros - - - - - - - - (1<span class=\"ls0\">.720) </span>(2<span class=\"ls0\">.052) </span>(2<span class=\"ls0\">.177) </span>(2<span class=\"ls0\">.717) </span>(2<span class=\"ls0\">.728) </span>- (65) Resultado antes de impuestos  (4) 82 <span class=\"ls0\"> </span>44 <span class=\"ls0\"> </span>136 <span class=\"ls0\"> </span>(1) (96) - - (615) (1<span class=\"ls0\">.318) </span>(17) (1<span class=\"ls0\">.714) </span>(419) 95 <span class=\"ls0\"> </span>(1) Impuesto sobre beneficios - (20) (11) (38) - - - - - - - - - - - Resultado del ejercicio  (4) 61 <span class=\"ls0\"> </span>33 <span class=\"ls0\"> </span>98 <span class=\"ls0\"> </span>(1) (96) -<span class=\"ffb\"> </span>-<span class=\"ffb\"> </span>(615) (1<span class=\"ls0\">.318) </span>(417) (1<span class=\"ls0\">.714) </span>(419) 95 <span class=\"ls0\"> </span>(1) Participaci\u00f3n del Grupo en el resultado del per\u00edodo (1) 12 <span class=\"ls0\"> </span>7 <span class=\"ls0\"> </span>15 <span class=\"ls0\"> </span>-  (16) -  -  (241) (517) (164) (673) (103) 10 <span class=\"ls0\"> </span>- Resultado por p\u00e9rdida de influencia significativa  - - - - - - - - - - - - - - - 31 de marzo de 2024 Miles de Euros Ejercicio anual terminado el 31 de marzo de 2024 WINSLARO ITG, S.L.  Var\u00eda A<span class=\"ls1f\">CR</span> M\u00f3stoles Fuensanta<span class=\"_ _260\"> </span>, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDEN<span class=\"_ _260\"> </span>CIAL HENAO, S.L. \u00c1UREA ETXABAK<span class=\"_ _260\"> </span>OITZ, S.L. RESIDEN<span class=\"_ _260\"> </span>CIAL CIUDADE<span class=\"_ _260\"> </span>LA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ffb\">(*)</span> JAVA INVESTMEN<span class=\"_ _260\"> </span>TS HOLDINGS, S.\u00c0.R.L. AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ffb\">(*)</span> BTS SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S JV1, S.L. SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S RESIDENCIAL EN V Participaci\u00f3n en el balance de la entidad asociada Activos no corrientes 1.116 - - - - 6 339<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>142.727 - - - - - - Activos corrientes 43.602 1.315 2.612 1.337 495<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>2.859 699<span class=\"ls0\"> </span>55.135 72<span class=\"ls0\"> </span>36.595 48.570 30.567 2 Pasivos no corrientes 28.000 - 55<span class=\"ls0\"> </span>- - - - - 84.438 - - - - 9.044 - Pasivos corrientes 7.999 1.087 1.911 777<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>- 2.060 698<span class=\"ls0\"> </span>40.000 53<span class=\"ls0\"> </span>30.235 34.688 1.728 - Patrimonio neto 8.718 228<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>559<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>58.289 15.134 18<span class=\"ls0\"> </span>6.360 13.881 19.793 2 Porcentaje de participaci\u00f3n atribuible a la 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%<span class=\"ls0\"> </span>Participaci\u00f3n del Grupo en el Patrimonio Neto 1.743 68<span class=\"ls0\"> </span>322<span class=\"ls0\"> </span>111<span class=\"ls0\"> </span>5 15<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>143<span class=\"ls0\"> </span>29.086 7.552 9 3.173 6.927 4.849 2 Ajuste a valor razonable (Combinaci\u00f3n de Negocios <span class=\"ffd\">\u2013</span> Nota 6) - 11<span class=\"ls0\"> </span>576<span class=\"ls0\"> </span>696<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>- - - - - - - - Valor contable del Grupo sobre la inversi\u00f3n 1.744 80<span class=\"ls0\"> </span>898<span class=\"ls0\"> </span>808<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>715<span class=\"ls0\"> </span>143<span class=\"ls0\"> </span>29.086 7.552 9 3.173 6.927 4.849 2 Importe neto cifra de negocios - - - - - - - - - - - - - - - Coste de ventas - - - - - - - - (348) - - - - - - Otros ingresos de explotaci\u00f3n - - - - - - - - - - - - - 20<span class=\"ls0\"> </span>- Otros gastos de explotaci\u00f3n (18) (2) - - - - - - (7) (1.045) - (402) (842) (1.293) - Ingresos financieros - - - - - - - - 345<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>- 742<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>8 - Gastos financieros (572) - - - - - - - (333) (129) - (786) (391) (152) - Resultado antes de impuestos  (590) (2) - - - - - - (343) (1.155) - (446) (931) (1.417) - Impuesto sobre beneficios 147<span class=\"ls0\"> </span>- - - - - - - - - - - - - - Resultado del ejercicio (442) (2) - - - - - - (343) (1.155) - (446) (931) (1.417) - Participaci\u00f3n del Grupo en el resultado (88) - - - - - - - (171) (576) - (222) (464) (347) - 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=\"ffd\">rafe<span class=\"_ _0\"></span> \u201cMargen de suelo estrat\u00e9gico\u201d (v\u00e9anse Notas </span>6 y <span class=\"ls9\">20</span>). Ninguna de las entidades que se detallan en la tabla anterior 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 entidades. (*) <span class=\"ffa fse\"> <span class=\"_ _db\"> </span><span class=\"fsf\">Sociedad con participaci\u00f3n indirecta de otra sociedad del Grupo consolidada por el m\u00e9todo de la p<span class=\"_ _0\"></span>articipaci\u00f3n<span class=\"_ _260\"> </span></span></span>E<span class=\"ffd\">l <span class=\"_ _d2\"> </span>ep\u00edgrafe <span class=\"_ _d3\"> </span>\u201cCr\u00e9ditos <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>empresas <span class=\"_ _d3\"> </span>asociadas<span class=\"_ _0\"></span>\u201d <span class=\"_ _d3\"> </span>se <span class=\"_ _d2\"> </span>recogen <span class=\"_ _d2\"> </span>los <span class=\"_ _d3\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>empresas <span class=\"_ _d3\"> </span>asociadas, </span>cuyo detalle al 31 de marzo de <span class=\"lsc\">2025</span> y al 31 de marzo de 2024 es el siguiente:<span class=\"ffc\"> </span>31 de marzo de <span class=\"lsc\">2025</span> Miles de Euros<span class=\"_ _0\"></span> L\u00edmite<span class=\"fse\"> </span>Importe dispuesto<span class=\"fse\"> </span>Intereses devengados no pagados<span class=\"fse\"> </span>Fecha de vencimiento<span class=\"fse\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fse\"> </span>Partida de la R\u00e1pita<span class=\"_ _0\"></span>, S.L. <span class=\"fse\"> </span>-<span class=\"fse\"> </span>194 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>Nueva Marina Real<span class=\"_ _0\"></span> Estate, S.L. <span class=\"_ _0\"></span><span class=\"fse\"> </span>-<span class=\"fse\"> </span>3.287 <span class=\"fse\"> </span>748 <span class=\"fse\"> </span>Torres y Santa Mart<span class=\"_ _0\"></span>a S.L.  -<span class=\"fse\"> </span>92 <span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Java Investments H<span class=\"_ _0\"></span>oldings, S.\u00c0.R.<span class=\"_ _0\"></span>L. 56.000  31.422  2.111  29/02/28 4,49% Fiji Investments Holdi<span class=\"_ _0\"></span>ngs, S.\u00c0.R.L.<span class=\"_ _0\"></span> 29.000  20.785  - 13/03/30 4,03% Aedas KS Levante S<span class=\"_ _0\"></span>.L.U.<span class=\"_ _0\"></span> 670  2 <span class=\"ls0\"> </span>- 29/02/28 4,73% Aedas KS Iberia S.L<span class=\"_ _0\"></span>.U. 2.053  - - 29/02/28 4,73% Aedas KS Fonsal\u00eda<span class=\"_ _0\"></span> S.L.U. 2.992  692  - 29/02/28 4,73% Aedas KS Santa Cl<span class=\"_ _0\"></span>ara S.L.U.<span class=\"_ _0\"></span> 5.034  - 217  29/02/28 4,73% Otros - 132  - 95.748  56.606 <span class=\"ffa fse\"> </span>3.076 <span class=\"ffa fse\"> </span>31 de marzo de <span class=\"lsc\">2024</span> Miles de Euros <span class=\"_ _0\"></span> L\u00edmite<span class=\"fse\"> </span>Importe dispuesto<span class=\"fse\"> </span>Intereses devengados no pagados<span class=\"fse\"> </span>Fecha de vencimiento<span class=\"fse\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fse\"> </span>Winslaro ITG, S.L.<span class=\"_ _0\"></span><span class=\"fse\"> </span>9.040<span class=\"fse\"> </span>5.649<span class=\"fse\"> </span>1.007<span class=\"fse\"> </span>31.07.27<span class=\"fse\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fse\"> </span>Java Investments H<span class=\"_ _0\"></span>oldings<span class=\"ls20\">, </span>S.\u00c0.R.<span class=\"ls3\">L.<span class=\"_ _0\"></span></span> 56.000 42.340 42<span class=\"ls0\"> </span>29.02.28 4,73% BTS Servicios Inmo<span class=\"_ _0\"></span>biliarios JVI, S.L<span class=\"_ _0\"></span>. 17.692 9.067 22<span class=\"ls0\"> </span>20.07.25 Euribor + 4%<span class=\"_ _0\"></span> A<span class=\"ls3\">edas</span> Homes<span class=\"_ _0\"></span> KS Leva<span class=\"_ _0\"></span>nte, S.L.U.<span class=\"_ _0\"></span> 670<span class=\"ls0\"> </span>670<span class=\"ls0\"> </span>- 29.02.28 4,73% Aedas KS Iberia, S.<span class=\"_ _0\"></span>L.U. 2.053 2.053 - 29.02.28 4,73% Aedas KS Fonsal\u00eda<span class=\"_ _0\"></span>, S.L.U.<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>-<span class=\"fse\"> </span>29.02.28<span class=\"fse\"> </span>4,73%<span class=\"fse\"> </span>Aedas KS Santa Cl<span class=\"_ _0\"></span>ara, S.L.U.<span class=\"_ _0\"></span><span class=\"fse\"> </span>5.034<span class=\"fse\"> </span>5.034<span class=\"fse\"> </span>-<span class=\"fse\"> </span>29.02.28<span class=\"fse\"> </span>4,73%<span class=\"fse\"> </span>93.480<span class=\"ffa fse\"> </span>67.804<span class=\"ffa fse\"> </span>1.07<span class=\"_ _260\"> </span>1<span class=\"ffa fse\"> </span>- <span class=\"_ _da\"> </span>En <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>ep\u00edgrafe <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201cPeriodificaciones</span> <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"></span>corto <span class=\"_ _d3\"></span>plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d <span class=\"_ _d3\"> </span>se <span class=\"_ _d2\"> </span>recoge</span>, <span class=\"_ _d3\"></span>principalmente, <span class=\"_ _d2\"> </span>los <span class=\"_ _d3\"></span>honorarios <span class=\"_ _d3\"></span>de comercializaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>las <span class=\"_ _d2\"> </span>promociones, <span class=\"_ _d2\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d2\"> </span>imputar\u00e1n <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>resultados <span class=\"_ _d2\"> </span>una <span class=\"_ _d2\"> </span>v<span class=\"_ _0\"></span>ez <span class=\"_ _d2\"> </span>perfeccionada <span class=\"_ _d6\"> </span>la venta de <span class=\"_ _0\"></span>la vivienda, p<span class=\"_ _0\"></span>or cuanto dichas c<span class=\"_ _0\"></span>omisiones se <span class=\"_ _0\"></span>encuentran condicionadas a <span class=\"_ _0\"></span>la entrega <span class=\"_ _0\"></span>de la vivienda.<span class=\"_ _260\"> </span>El <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rrespondiente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>otros <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos <span class=\"_ _0\"></span>corrientes <span class=\"_ _cf\"></span>durante <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 de marzo de <span class=\"lsc\">2025</span> se desglosa, como sigue:<div class=\"c wb0 h36 gs144\"><div class=\"t m0 x7d h8 ya4 ffa fs2 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"_ _0\"></span> </div></div><div class=\"c w9 haf gs145\"><div class=\"t m0 x30 h8 y62 ffa fs2 fc0 sc0 ls0 ws0\">31.03.2025 </div></div><div class=\"c wa haf gs146\"><div class=\"t m0 x30 h8 y62 ffa fs2 fc0 sc0 ls0 ws0\">31.03.2024 </div></div><div class=\"c waf h75 gs147\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Imposiciones a cor<span class=\"_ _0\"></span>to plazo<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h75 gs148\"><div class=\"t m0 x73 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">10.634  </div></div><div class=\"c wa h75 gs149\"><div class=\"t m0 x87 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">3.657  </div></div><div class=\"c waf h75 gs14a\"><div class=\"t m0 x13 h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">Fianzas constituida<span class=\"_ _0\"></span>s </div></div><div class=\"c w9 h75 gs14b\"><div class=\"t m0 x87 h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">2.724  </div></div><div class=\"c wa h75 gs14c\"><div class=\"t m0 x87 h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">2.896  </div></div><div class=\"c waf h76 gs14d\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Dep\u00f3sitos constit<span class=\"_ _0\"></span>uidos </div></div><div class=\"c w9 h76 gs14e\"><div class=\"t m0 x87 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">2.677  </div></div><div class=\"c wa h76 gs14f\"><div class=\"t m0 x87 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">2.429  </div></div><div class=\"c waf h75 gs150\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Periodificaciones <span class=\"_ _0\"></span>a corto plazo<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h75 gs151\"><div class=\"t m0 x73 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">18.892  </div></div><div class=\"c wa h75 gs152\"><div class=\"t m0 x73 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">15.0<span class=\"ls3\">17</span> <span class=\"_ _0\"></span> </div></div><div class=\"c waf h76 gs153\"><div class=\"t m0 x13 h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">Total Otros Activ<span class=\"_ _0\"></span>os Corrientes<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h76 gs154\"><div class=\"t m0 x73 h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">34.927  </div></div><div class=\"c wa h76 gs155\"><div class=\"t m0 x73 h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">24.002  </div></div><div class=\"c waf h75 gs156\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Obligaciones y otro<span class=\"_ _0\"></span>s valores negocia<span class=\"_ _0\"></span>bles<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h75 gs157\"><div class=\"t m0 xc5 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(49.827) </div></div><div class=\"c wa h75 gs158\"><div class=\"t m0 xc5 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(53.556) </div></div><div class=\"c waf h75 gs159\"><div class=\"t m0 x13 h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">Deudas con entid<span class=\"_ _0\"></span>ades de cr\u00e9di<span class=\"_ _0\"></span>to </div></div><div class=\"c w9 h75 gs15a\"><div class=\"t m0 xc5 h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">(48.572) </div></div><div class=\"c wa h75 gs15b\"><div class=\"t m0 xac h8 y453 ffa fs2 fc0 sc0 ls0 ws0\">(181.730) </div></div><div class=\"c waf h76 gs15c\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Otros pasivos finan<span class=\"_ _0\"></span>cieros </div></div><div class=\"c w9 h76 gs15d\"><div class=\"t m0 x8c h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(2.745) </div></div><div class=\"c wa h76 gs15e\"><div class=\"t m0 x8c h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(1.951) </div></div><div class=\"c waf h75 gs15f\"><div class=\"t m0 x13 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">Provisiones a corto <span class=\"_ _0\"></span>plazo<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h75 gs160\"><div class=\"t m0 xc5 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(37.073) </div></div><div class=\"c wa h75 gs161\"><div class=\"t m0 xc5 h8 y450 ffa fs2 fc0 sc0 ls0 ws0\">(31.701) </div></div><div class=\"c waf h76 gs162\"><div class=\"t m0 x13 h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">Total Otros Pasivo<span class=\"_ _0\"></span>s Corrientes<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h76 gs163\"><div class=\"t m0 xac h6 y450 ffb fs2 fc0 sc0 ls4 ws0\">(1<span class=\"ls0\">38.217)<span class=\"_ _0\"></span> </span></div></div><div class=\"c wa h76 gs164\"><div class=\"t m0 xac h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">(268.938) </div></div><div class=\"c waf h75 gs165\"><div class=\"t m0 x13 h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">Total Otros Activ<span class=\"_ _0\"></span>os Corrientes m<span class=\"_ _0\"></span>enos Otros P<span class=\"_ _0\"></span>asivos C<span class=\"_ _0\"></span>orrientes<span class=\"_ _0\"></span> </div></div><div class=\"c w9 h75 gs166\"><div class=\"t m0 xac h6 y450 ffb fs2 fc0 sc0 ls4 ws0\">(1<span class=\"ls0\">03.290)<span class=\"_ _0\"></span> </span></div></div><div class=\"c wa h75 gs167\"><div class=\"t m0 xac h6 y450 ffb fs2 fc0 sc0 ls0 ws0\">(244.936) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "A 31 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>025<span class=\"ls10\">, </span>el <span class=\"_ _0\"></span>Grupo tiene <span class=\"_ _0\"></span>reconocidas <span class=\"ffd\">\u201c</span>pro<span class=\"_ _0\"></span>visiones a corto <span class=\"_ _0\"></span>plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> por <span class=\"lsc\">un <span class=\"_ _0\"></span></span>importe total de  <span class=\"ls0\">37.073  miles  de<span class=\"_ _0\"></span>  euros,  de<span class=\"_ _0\"></span>  los  que <span class=\"_ _d1\"> </span></span>33<span class=\"ls0\">.</span>446<span class=\"ls0\">  miles  de  euros  corresponden <span class=\"_ _d1\"> </span>a  provisi\u00f3n  por </span>terminaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>obras <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>3.627 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>litigios <span class=\"_ _cf\"></span>(31.701 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>31 de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e 2<span class=\"_ _0\"></span>024, <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>29.074 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>correspond\u00edan a <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>de obras y 2.627 miles de euros a 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=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span>ep\u00edgrafe <span class=\"_ _d0\"> </span>\u201cParticipaciones <span class=\"_ _d0\"> </span>en <span class=\"_ _d0\"> </span>empresas <span class=\"_ _db\"> </span>asociadas\u201d <span class=\"_ _d0\"> </span>se <span class=\"_ _d0\"> </span>registran <span class=\"_ _d0\"> </span>las <span class=\"_ _d0\"> </span>inversiones <span class=\"_ _d0\"> </span>en <span class=\"_ _db\"> </span>el patrimonio <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>e<span class=\"_ _0\"></span>mpresas <span class=\"_ _d0\"> </span>a<span class=\"_ _0\"></span>sociadas, <span class=\"_ _db\"> </span>consolidadas <span class=\"_ _db\"> </span>aplicando <span class=\"_ _db\"> </span><span class=\"lsc\">el <span class=\"_ _db\"> </span></span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _db\"> </span>la <span class=\"_ _d0\"> </span>p<span class=\"_ _0\"></span>articipaci\u00f3n<span class=\"ffd\">\u201d</span> (\u201cProcedimiento de Puesta en Equivalencia\u201d<span class=\"ffa\">), cuyo movimiento en el ejercicio es el siguiente:<span class=\"_ _260\"> </span></span>Miles de Euros<span class=\"_ _0\"></span> 31.03.24 Aportaciones dinerarias Aportaciones no dinerarias Retiros Participaci\u00f3n en Resultados<span class=\"ls1c\">: </span>beneficio/ (p\u00e9rdida) Adiciones al per\u00edmetro de consolidaci\u00f3n<span class=\"_ _0\"></span> (Priesa) (Nota 2.6) Otros movimientos 31.03.25 Var\u00eda A<span class=\"ls1d\">CR</span> M\u00f3stoles<span class=\"_ _0\"></span> Fuensanta, S.L<span class=\"_ _0\"></span>. 80 <span class=\"ls0\"> </span>- -  -  - - (80) -  Allegra Nature, S.L.<span class=\"_ _0\"></span> 809  - -  -  - - (808) 1 <span class=\"ls0\"> </span>Residencial Hena<span class=\"_ _0\"></span>o, S.L. 263  - -  -  - - (254) 9 <span class=\"ls0\"> </span>\u00c1urea Etxabakoitz<span class=\"_ _0\"></span>, S.L. 181  - -  -  - - (175) 6 <span class=\"ls0\"> </span>Residencial Ciuda<span class=\"_ _0\"></span>dela Uno, S.L.<span class=\"_ _0\"></span> 715  - -  -  - - (643) 72 <span class=\"ls0\"> </span>Nature Este, S.L. <span class=\"_ _0\"></span> - - -  -  - - - -  Winslaro, S.L.U.<span class=\"_ _0\"></span> 1.744  - - (1.744) - - - -  Java Investments H<span class=\"_ _0\"></span>oldings, S.\u00c0<span class=\"_ _0\"></span>.R.L. 29.087  - - (2.648) 969  - - 27.408  FIJI Investments H<span class=\"_ _0\"></span>oldings S.\u00c0<span class=\"_ _0\"></span>.R.L. - - 13.857  -  - - - 13.857  BTS Servicios Inmo<span class=\"_ _0\"></span>biliarios JV1, S.<span class=\"_ _0\"></span>L. 4.895  - - (245) 112  - (16<span class=\"ls0\">8) </span>4.594  Servicios Inmob. <span class=\"_ _0\"></span>Residencial <span class=\"_ _0\"></span>en venta JV2, S.<span class=\"_ _0\"></span>L.U. 3 <span class=\"ls0\"> </span>- 9.202  (8.379) (8)<span class=\"ls0\"> </span>- - 818  Flexliving Valdem<span class=\"_ _0\"></span>ar\u00edn<span class=\"ls1c\">, </span>S.L.U.<span class=\"_ _0\"></span> - 1.311  - 3 <span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>- - 1.310  Espacio Aurea, S.l.<span class=\"_ _0\"></span> 899  -  -  -  - - (899) -  Espacio Son Pui<span class=\"_ _0\"></span>g, S.L. - -  -  -  (2)<span class=\"ls0\"> </span>1.273             (327) 944<span class=\"ls0\">  </span>Partida de la r\u00e1pit<span class=\"_ _0\"></span>a, S.L. - -  -  -  - - - -  Torres y Santa Mart<span class=\"_ _0\"></span>a, S.L. - -  -  -  - - - -  Espacio Promoci\u00f3<span class=\"_ _0\"></span>n IV, S.L. - -  -  -  (28) 679<span class=\"ls0\">  </span>           (219) 432<span class=\"ls0\">  </span>Espacio Promoci\u00f3<span class=\"_ _0\"></span>n VII, S.L. - -  -  -  36 <span class=\"ls0\"> </span>959  - 995  Espacio Promoci\u00f3<span class=\"_ _0\"></span>n VIII, S.L.<span class=\"_ _0\"></span> - 192  -  -  (92) 9.<span class=\"ls0\">817  </span>           (107) 9.<span class=\"ls0\">810  </span>Nueva Marina Real<span class=\"_ _0\"></span> Estate, S.L.<span class=\"_ _0\"></span> - 1.740  -  -  - 13.290  - 15.030  Marina Fuengirola Si<span class=\"_ _0\"></span>glo XXI, S.L.<span class=\"_ _0\"></span> - -  -  (4.007) - 4.<span class=\"ls0\">007  </span>- -  38.676  3.243  23.059  (17.020) 985  30.025  (3.<span class=\"ls3\">680<span class=\"_ _0\"></span><span class=\"ls0\">) </span></span>75.288  - <span class=\"_ _da\"> </span><span class=\"ffd\">En <span class=\"_ _d6\"> </span>julio <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>Sociedad <span class=\"_ _d6\"> </span>Dominante <span class=\"_ _d6\"> </span>vendi\u00f3 <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>\u201cSantander <span class=\"_ _d6\"> </span>Alternative <span class=\"_ _d2\"> </span>Investm<span class=\"_ _0\"></span>ents, <span class=\"_ _d2\"> </span>SGIIC, </span>S.A.U.\u201d <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>90% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>sociedad <span class=\"_ _cf\"></span>Servicios <span class=\"_ _cf\"></span>Inmobiliarios <span class=\"_ _cf\"></span>Residencial <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>Venta <span class=\"_ _0\"></span>JV2, S.L.U.,  por  un  importe <span class=\"_ _d5\"> </span>de  8.284  miles <span class=\"_ _d5\"> </span>de  euros.  Previa<span class=\"_ _4\"></span>mente,  la  Sociedad  Domina<span class=\"_ _4\"></span>nte  hab\u00eda realizado <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>aportaci\u00f3n no <span class=\"_ _0\"></span>dineraria a<span class=\"_ _0\"></span> dicha <span class=\"_ _cf\"></span>entidad medi<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>la compensaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>que manten\u00eda frente a la misma por un importe de 9.202 miles de euros. Esta aportaci\u00f3n increment\u00f3 los fondos propios de la participada antes de su venta. Posteriormente, en marzo de 2025, la Sociedad Dominante <span class=\"_ _df\"> </span>recuper\u00f3 <span class=\"_ _df\"> </span>95 <span class=\"_ _df\"> </span>miles <span class=\"_ _df\"> </span>de <span class=\"_ _d9\"> </span>euros <span class=\"_ _df\"> </span>en <span class=\"_ _df\"> </span>efectivo, <span class=\"_ _d9\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _df\"> </span>devoluci\u00f3n <span class=\"_ _df\"> </span>parcial <span class=\"_ _d9\"> </span>del <span class=\"_ _df\"> </span>cr\u00e9dito previamente compensado. - <span class=\"_ _da\"> </span>Tras <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>adquisici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>Pri<span class=\"_ _0\"></span>esa <span class=\"_ _cf\"></span>(v\u00e9ase <span class=\"_ _d4\"></span>Nota <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.6), <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>as\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>ostentar <span class=\"_ _cf\"></span>el<span class=\"_ _4\"></span> 100% del control de la entidad Espacio Aurea, S.L. Anteriormente, dicha entidad estaba participada al <span class=\"_ _0\"></span>50% <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Servicios <span class=\"_ _0\"></span>Inmobiliarios, <span class=\"_ _0\"></span>S.L<span class=\"_ _0\"></span>.U. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0% <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>Promociones <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Propiedades Inmobiliarias Espacio, S.L.U. - <span class=\"_ _41\"> </span>En <span class=\"_ _d8\"> </span>marzo <span class=\"_ _d7\"> </span>de <span class=\"_ _d7\"> </span>2025, <span class=\"_ _d7\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d8\"> </span>Sociedad <span class=\"_ _d7\"> </span>Dominante <span class=\"_ _d7\"> </span>aport\u00f3 <span class=\"_ _d7\"> </span>como <span class=\"_ _d8\"> </span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _d7\"> </span>a <span class=\"_ _d8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _dd\"> </span>cuenta \u201c<span class=\"ffa\">Participaciones <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>empresas <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>sociadas: <span class=\"_ _d2\"> </span>FIJI <span class=\"_ _d3\"></span>Inve<span class=\"_ _0\"></span>stments <span class=\"_ _d3\"></span>Hol<span class=\"_ _0\"></span>dings<span class=\"_ _0\"></span>, <span class=\"_ _d2\"></span><span class=\"lsd\">S.</span>\u00e0.r.l</span>.\u201d <span class=\"_ _d2\"> </span>derechos <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>cobro que manten\u00eda con las e<span class=\"_ _0\"></span>ntidades participadas por \u00e9sta \u00faltima<span class=\"_ _0\"></span> (i.e. Aedas KS Ata<span class=\"_ _0\"></span>lanta, S.L.U.<span class=\"ls10\">, </span>Aedas KS <span class=\"_ _d4\"></span>El <span class=\"_ _d3\"></span>Verger, <span class=\"_ _d4\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d3\"></span>Finley, <span class=\"_ _d4\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _d3\"></span>Llunare, <span class=\"_ _d3\"></span>S.L.U.<span class=\"ls10\">, <span class=\"_ _d4\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d4\"></span>Roc<span class=\"_ _0\"></span>abella, S.L.U.<span class=\"ls10\">, <span class=\"_ _d2\"></span></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d2\"> </span>Silgar, <span class=\"_ _d3\"></span>S.L<span class=\"_ _0\"></span>.U.<span class=\"ls10\">, <span class=\"_ _d3\"></span></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _d2\"></span>KS <span class=\"_ _d3\"></span>Vol<span class=\"lsc\">an</span>ta, <span class=\"_ _d3\"></span>S.L<span class=\"_ _0\"></span>.U.) <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"></span>conjunto <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>13<span class=\"_ _0\"></span>.857 miles de euros. - <span class=\"_ _da\"> </span>En <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>Aedas Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _0\"></span>transmiti\u00f3 <span class=\"_ _0\"></span>el 1<span class=\"_ _0\"></span>00% de<span class=\"_ _0\"></span> su <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en Win<span class=\"_ _0\"></span>slaro<span class=\"_ _0\"></span> TPG, S.L., como contraprestaci\u00f3n por la adquisici\u00f3n de unos terreno<span class=\"_ _4\"></span>s.<span class=\"_ _0\"></span> Las <span class=\"_ _cf\"></span>siguientes <span class=\"_ _cf\"></span>tablas <span class=\"_ _cf\"></span>muestran <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>resumen <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>informaci\u00f3n <span class=\"_ _cf\"></span>financiera <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>las empresas asociadas al 31 de marzo de 2025 y al 31 de marzo de 2024:<span class=\"_ _260\"> </span>31 de marzo de <span class=\"lsc\">2025</span> I/II<span class=\"ls0\"> </span>Miles de Euros Ejercicio anual terminado el 31 de marzo de 2025 Var\u00eda Acr M\u00f3stoles Fuensanta, S.L.  (*) ALLEGRA NATURE, S.L. RESIDENCI<span class=\"_ _260\"> </span>AL HENAO, S.L. \u00c1UREA ETXABAKOITZ<span class=\"_ _260\"> </span>, S.L. RESIDENCIAL CIUDADELA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ffb\">(*)</span> JAVA INVESTMENTS HOLDINGS, S.<span class=\"ls0\">\u00c0.R.L. </span>FIJI INVESTMENT HOLDINGS S.A.R.L. AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ffb\">(*)</span> BTS SERVICIO<span class=\"_ _260\"> </span>S INMOBILIA<span class=\"_ _260\"> </span>RIOS JV1, S.L. SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S RESIDENCIAL EN VENTA JV2, S.L.U. ESPACIO SON PUIG, S.L. Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"ffa\"> </span>30<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>20<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>22<span class=\"ls0\">,</span>50%<span class=\"ls0\"> </span>14<span class=\"ls0\">,</span>81%<span class=\"ls0\"> </span>17<span class=\"ls0\">,</span>13%<span class=\"ls0\"> </span>17<span class=\"ls0\">,</span>13%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>45%,00 39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>39<span class=\"ls0\">,</span>24%<span class=\"ls0\"> </span>24<span class=\"ls0\">,</span>50%<span class=\"ls0\"> </span>10<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>35<span class=\"ls0\">,</span>00%<span class=\"ls0\"> </span>Participaci\u00f3n en el balance de la entidad asociada Activos no corrientes - - - 6 <span class=\"ls0\"> </span>339 <span class=\"ls0\"> </span>- - - - - - 16 <span class=\"ls0\"> </span>- 7.<span class=\"ls9\">742 </span> - Activos corrientes 907 <span class=\"ls0\"> </span>1.<span class=\"ls9\">142 </span> 422 <span class=\"ls0\"> </span>325 <span class=\"ls0\"> </span>107 <span class=\"ls0\"> </span>1.<span class=\"ls9\">081 </span> - - 88<span class=\"ls0\">.</span>860 <span class=\"ls0\"> </span>91<span class=\"ls0\">.</span>401 <span class=\"ls0\"> </span>59<span class=\"ls0\">.</span>680 <span class=\"ls0\"> </span>78<span class=\"ls0\">.</span>560 <span class=\"ls0\"> </span>58<span class=\"ls0\">.</span>499 <span class=\"ls0\"> </span>460 <span class=\"ls0\"> </span>13<span class=\"ls0\">.</span>665 <span class=\"ls0\"> </span>Pasivos no corrientes - - - - - 309 <span class=\"ls0\"> </span>- - - - - - - -  4.<span class=\"ls9\">093 </span> Pasivos corrientes 619 <span class=\"ls0\"> </span>521 <span class=\"ls0\"> </span>362 <span class=\"ls0\"> </span>128 <span class=\"ls0\"> </span>27 <span class=\"ls0\"> </span>-  - - 72<span class=\"ls0\">.</span>632 <span class=\"ls0\"> </span>64<span class=\"ls0\">.</span>574 <span class=\"ls0\"> </span>53<span class=\"ls0\">.</span>056 <span class=\"ls0\"> </span>61<span class=\"ls0\">.</span>557 <span class=\"ls0\"> </span>40<span class=\"ls0\">.</span>851 <span class=\"ls0\"> </span>21 <span class=\"ls0\"> </span>6.<span class=\"ls9\">428 </span> Patrimonio neto 287 <span class=\"ls0\"> </span>621 <span class=\"ls0\"> </span>59 <span class=\"ls0\"> </span>203 <span class=\"ls0\"> </span>418 <span class=\"ls0\"> </span>771 <span class=\"ls0\"> </span>-<span class=\"ffb\"> </span>-<span class=\"ffb\"> </span>16<span class=\"ls0\">.</span>228 <span class=\"ls0\"> </span>26<span class=\"ls0\">.</span>826 <span class=\"ls0\"> </span>6.<span class=\"ls9\">624 </span> 17<span class=\"ls0\">.</span>019 <span class=\"ls0\"> </span>17<span class=\"ls0\">.</span>648 <span class=\"ls0\"> </span>8.<span class=\"ls9\">180 </span> 3.<span class=\"ls9\">143 </span> Valor contable del Grupo sobre la inversi\u00f3n - 1 <span class=\"ls0\"> </span>9 <span class=\"ls0\"> </span>6 <span class=\"ls0\"> </span>67 <span class=\"ls0\"> </span>- 27<span class=\"ls0\">.</span>408 <span class=\"ls0\"> </span>13<span class=\"ls0\">.</span>957 <span class=\"ls0\"> </span>- - - - 4.<span class=\"ls9\">595 </span> 818 <span class=\"ls0\"> </span>944 <span class=\"ls0\"> </span>Importe neto cifra de negocios - - - - - 660 <span class=\"ls0\"> </span>- - - - - - - - - Coste de ventas - - - - - - - - (65.876) (62.623) (53.962) (68.305) (51.365) - (1<span class=\"ls0\">.514) </span>Otros ingresos de explotaci\u00f3n - - - - - - - - 18 <span class=\"ls0\"> </span>39 <span class=\"ls0\"> </span>17 <span class=\"ls0\"> </span>63 <span class=\"ls0\"> </span>- - - Otros gastos de explotaci\u00f3n (4) 82 <span class=\"ls0\"> </span>44 <span class=\"ls0\"> </span>82 <span class=\"ls0\"> </span>(1) 81 <span class=\"ls0\"> </span>- - (633) (1<span class=\"ls0\">.018) </span>(435) (482) (1<span class=\"ls0\">.133) </span>(3) (1) Ingresos financieros - - - - - - - - 1.<span class=\"ls9\">720 </span> 1.<span class=\"ls9\">712 </span> 2.<span class=\"ls9\">177 </span> 1.<span class=\"ls9\">835 </span> 2.<span class=\"ls9\">728 </span> - 65 <span class=\"ls0\"> </span>Gastos financieros - - - - - - - - (1<span class=\"ls0\">.720) </span>(2<span class=\"ls0\">.052) </span>(2<span class=\"ls0\">.177) </span>(2<span class=\"ls0\">.717) </span>(2<span class=\"ls0\">.728) </span>- (65) Resultado antes de impuestos  (4) 82 <span class=\"ls0\"> </span>44 <span class=\"ls0\"> </span>136 <span class=\"ls0\"> </span>(1) (96) - - (615) (1<span class=\"ls0\">.318) </span>(17) (1<span class=\"ls0\">.714) </span>(419) 95 <span class=\"ls0\"> </span>(1) Impuesto sobre beneficios - (20) (11) (38) - - - - - - - - - - - Resultado del ejercicio  (4) 61 <span class=\"ls0\"> </span>33 <span class=\"ls0\"> </span>98 <span class=\"ls0\"> </span>(1) (96) -<span class=\"ffb\"> </span>-<span class=\"ffb\"> </span>(615) (1<span class=\"ls0\">.318) </span>(417) (1<span class=\"ls0\">.714) </span>(419) 95 <span class=\"ls0\"> </span>(1) Participaci\u00f3n del Grupo en el resultado del per\u00edodo (1) 12 <span class=\"ls0\"> </span>7 <span class=\"ls0\"> </span>15 <span class=\"ls0\"> </span>-  (16) -  -  (241) (517) (164) (673) (103) 10 <span class=\"ls0\"> </span>- Resultado por p\u00e9rdida de influencia significativa  - - - - - - - - - - - - - - - II/II<span class=\"ls0\"> </span>Miles de Euros Ejercicio anual terminado el 31 de marzo de 2025 PARTIDA DE LA R\u00c1PITA, S.L. TORRES Y SANTA MARTA, S.L. ESPACIO PROMOCI\u00d3N IV, S.L. ESPACIO PROMOCI\u00d3N VII, S.L. ESPACIO PROMOCI\u00d3N VIII, S.L. NUEVA MARINA REAL ESTATE, S.L. FLEXLIVING VALDEMARIN S.L.U. AEDAS KS ATALANTA, S.L (*)<span class=\"ffa\"> </span>AEDAS KS VOLANTA S.L.  (*)<span class=\"ffa\"> </span>AEDAS KS EL VERGER S.L. (*)<span class=\"ffa\"> </span>AEDAS KS FINLEY S.L. (*)<span class=\"ffa\"> </span>AEDAS KS LLUNARE S.L (*)<span class=\"ffa\"> </span>AEDAS KS ROCABELLA S.L (*)<span class=\"ffa\"> </span>AEDAS KS SILGAR, S.L (*)<span class=\"ffa\"> </span>Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"ffa\"> </span>33,33% 25,00% 9,68% 50,00% 30,00% 20,00% 10,00% 45,00% 45,00% 45,00% 45,00% 45,00% 45,00% 45,00% Participaci\u00f3n en el balance de la entidad asociada Activos no corrientes - - 24 <span class=\"ls0\"> </span>- 833 <span class=\"ls0\"> </span>8.<span class=\"ls9\">700 </span> - - - - - - - - Activos corrientes - 352 <span class=\"ls0\"> </span>14<span class=\"ls0\">.</span>681 <span class=\"ls0\"> </span>7.<span class=\"ls9\">150 </span> 39<span class=\"ls0\">.</span>634 <span class=\"ls0\"> </span>77<span class=\"ls0\">.</span>675 <span class=\"ls0\"> </span>- 6.<span class=\"ls9\">649 </span> 5.<span class=\"ls9\">462 </span> 10<span class=\"ls0\">.</span>109 <span class=\"ls0\"> </span>15<span class=\"ls0\">.</span>700 <span class=\"ls0\"> </span>6.<span class=\"ls9\">758 </span> 38<span class=\"ls0\">.</span>929 <span class=\"ls0\"> </span>26<span class=\"ls0\">.</span>204 <span class=\"ls0\"> </span>Pasivos no corrientes -<span class=\"ffa\"> </span>- 4.<span class=\"ls9\">659 </span> 1.<span class=\"ls9\">899 </span> 452 <span class=\"ls0\"> </span>- -<span class=\"ffa\"> </span>3.<span class=\"ls9\">920 </span> 2.<span class=\"ls9\">758 </span> 5.<span class=\"ls9\">609 </span> 9.<span class=\"ls9\">193 </span> 3.<span class=\"ls9\">443 </span> 9.<span class=\"ls9\">080 </span> 11<span class=\"ls0\">.</span>926 <span class=\"ls0\"> </span>Pasivos corrientes - - 5.<span class=\"ls9\">586 </span> 3.<span class=\"ls9\">038 </span> 7.<span class=\"ls9\">278 </span> 47<span class=\"ls0\">.</span>483 <span class=\"ls0\"> </span>- 346 <span class=\"ls0\"> </span>973 <span class=\"ls0\"> </span>885 <span class=\"ls0\"> </span>460 <span class=\"ls0\"> </span>1.<span class=\"ls9\">213 </span> 24<span class=\"ls0\">.</span>034 <span class=\"ls0\"> </span>6.<span class=\"ls9\">816 </span> Patrimonio neto -<span class=\"ffb\"> </span>- 4.<span class=\"ls9\">459 </span> 1.<span class=\"ls9\">989 </span> 32<span class=\"ls0\">.</span>737 <span class=\"ls0\"> </span>38<span class=\"ls0\">.</span>891 <span class=\"ls0\"> </span>-<span class=\"ffb\"> </span>2.<span class=\"ls9\">381 </span> 1.<span class=\"ls9\">730 </span> 3.<span class=\"ls9\">614 </span> 6.<span class=\"ls9\">046 </span> 2.<span class=\"ls9\">100 </span> 5.<span class=\"ls9\">814 </span> 7.<span class=\"ls9\">461 </span> Valor contable del Grupo sobre la inversi\u00f3n (540) - 432 <span class=\"ls0\"> </span>995 <span class=\"ls0\"> </span>9.<span class=\"ls9\">809 </span> 15<span class=\"ls0\">.</span>030 <span class=\"ls0\"> </span>1.<span class=\"ls9\">311 </span> - - - - - - - Importe neto cifra de negocios - - - - - 19 <span class=\"ls0\"> </span>- - - - - - - - Coste de ventas - 17 <span class=\"ls0\"> </span>(1<span class=\"ls0\">.593) </span>(770) (1<span class=\"ls0\">.800) </span>22<span class=\"ls0\">.</span>890 <span class=\"ls0\"> </span>- - - - - - - - Otros ingresos de explotaci\u00f3n - - - - - - - - - - - - - - Otros gastos de explotaci\u00f3n - - (17.954) (5) (1) (7<span class=\"ls0\">.987) </span>- (232) (107) (124) (82) (194) (237) (488) Ingresos financieros - - 4 <span class=\"ls0\"> </span>4 <span class=\"ls0\"> </span>167 <span class=\"ls0\"> </span>-  - - - - - - - - Gastos financieros - - (50) (31) (167) (1<span class=\"ls0\">.350) </span>- - - - - - (1) (1) Resultado antes de impuestos  -<span class=\"ffa\"> </span>- (25) (5) (136) 5.<span class=\"ls9\">558 </span> -<span class=\"ffa\"> </span>(232) (107) (124) (82) (194) (238) (489) Impuesto sobre beneficios - - - - - (416) - - - - - - - - Resultado del ejercicio  -<span class=\"ffb\"> </span>- (25) (5) (136) 5.<span class=\"ls9\">142 </span> -<span class=\"ffb\"> </span>(232) (107) (124) (82) (194) (238) (489) Participaci\u00f3n del Grupo en el resultado del per\u00edodo - - (2) (3) (41) 1.<span class=\"ls9\">028 </span> - (104) (48) (56) (37) (87) (107) (220) Resultado por p\u00e9rdida de influencia significativa  - - - - - - - - - - - - - - Ninguna de las entidades que se detallan en la tabla anterior cotiza en bolsa. Los planes de negocio de las sociedades asociadas y con control conjunto indican que no existen indicios de deterioro del valor<span class=\"_ _0\"></span> de las participaciones mantenidas en dichas entidades. (*)  <span class=\"_ _d8\"> </span><span class=\"ffa\">Sociedad con participaci\u00f3n indirecta de otra sociedad del Grupo consolidada por el m\u00e9todo de la participaci\u00f3n. </span>31 de marzo de 2024 Miles de Euros Ejercicio anual terminado el 31 de marzo de 2024 WINSLARO ITG, S.L.  Var\u00eda A<span class=\"ls1f\">CR</span> M\u00f3stoles Fuensanta<span class=\"_ _260\"> </span>, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDEN<span class=\"_ _260\"> </span>CIAL HENAO, S.L. \u00c1UREA ETXABAK<span class=\"_ _260\"> </span>OITZ, S.L. RESIDEN<span class=\"_ _260\"> </span>CIAL CIUDADE<span class=\"_ _260\"> </span>LA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ffb\">(*)</span> JAVA INVESTMEN<span class=\"_ _260\"> </span>TS HOLDINGS, S.\u00c0.R.L. AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ffb\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ffb\">(*)</span> BTS SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S JV1, S.L. SERVICIOS INMOBILIARIO<span class=\"_ _260\"> </span>S RESIDENCIAL EN V Participaci\u00f3n en el balance de la entidad asociada Activos no corrientes 1.116 - - - - 6 339<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>142.727 - - - - - - Activos corrientes 43.602 1.315 2.612 1.337 495<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>2.859 699<span class=\"ls0\"> </span>55.135 72<span class=\"ls0\"> </span>36.595 48.570 30.567 2 Pasivos no corrientes 28.000 - 55<span class=\"ls0\"> </span>- - - - - 84.438 - - - - 9.044 - Pasivos corrientes 7.999 1.087 1.911 777<span class=\"ls0\"> </span>469<span class=\"ls0\"> </span>230<span class=\"ls0\"> </span>- 2.060 698<span class=\"ls0\"> </span>40.000 53<span class=\"ls0\"> </span>30.235 34.688 1.728 - Patrimonio neto 8.718 228<span class=\"ls0\"> </span>644<span class=\"ls0\"> </span>559<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>447<span class=\"ls0\"> </span>839<span class=\"ls0\"> </span>58.289 15.134 18<span class=\"ls0\"> </span>6.360 13.881 19.793 2 Porcentaje de participaci\u00f3n atribuible a la 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%<span class=\"ls0\"> </span>Participaci\u00f3n del Grupo en el Patrimonio Neto 1.743 68<span class=\"ls0\"> </span>322<span class=\"ls0\"> </span>111<span class=\"ls0\"> </span>5 15<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>143<span class=\"ls0\"> </span>29.086 7.552 9 3.173 6.927 4.849 2 Ajuste a valor razonable (Combinaci\u00f3n de Negocios <span class=\"ffd\">\u2013</span> Nota 6) - 11<span class=\"ls0\"> </span>576<span class=\"ls0\"> </span>696<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>165<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>- - - - - - - - Valor contable del Grupo sobre la inversi\u00f3n 1.744 80<span class=\"ls0\"> </span>898<span class=\"ls0\"> </span>808<span class=\"ls0\"> </span>262<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>715<span class=\"ls0\"> </span>143<span class=\"ls0\"> </span>29.086 7.552 9 3.173 6.927 4.849 2 Importe neto cifra de negocios - - - - - - - - - - - - - - - Coste de ventas - - - - - - - - (348) - - - - - - Otros ingresos de explotaci\u00f3n - - - - - - - - - - - - - 20<span class=\"ls0\"> </span>- Otros gastos de explotaci\u00f3n (18) (2) - - - - - - (7) (1.045) - (402) (842) (1.293) - Ingresos financieros - - - - - - - - 345<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>- 742<span class=\"ls0\"> </span>302<span class=\"ls0\"> </span>8 - Gastos financieros (572) - - - - - - - (333) (129) - (786) (391) (152) - Resultado antes de impuestos  (590) (2) - - - - - - (343) (1.155) - (446) (931) (1.417) - Impuesto sobre beneficios 147<span class=\"ls0\"> </span>- - - - - - - - - - - - - - Resultado del ejercicio (442) (2) - - - - - - (343) (1.155) - (446) (931) (1.417) - Participaci\u00f3n del Grupo en el resultado (88) - - - - - - - (171) (576) - (222) (464) (347) - 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=\"ffd\">rafe<span class=\"_ _0\"></span> \u201cMargen de suelo estrat\u00e9gico\u201d (v\u00e9anse Notas </span>6 y <span class=\"ls9\">20</span>). Ninguna de las entidades que se detallan en la tabla anterior 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 entidades. (*) <span class=\"ffa fse\"> <span class=\"_ _db\"> </span><span class=\"fsf\">Sociedad con participaci\u00f3n indirecta de otra sociedad del Grupo consolidada por el m\u00e9todo de la p<span class=\"_ _0\"></span>articipaci\u00f3n<span class=\"_ _260\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "Miles de Euros<span class=\"_ _0\"></span> L\u00edmite<span class=\"fse\"> </span>Importe dispuesto<span class=\"fse\"> </span>Intereses devengados no pagados<span class=\"fse\"> </span>Fecha de vencimiento<span class=\"fse\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fse\"> </span>Partida de la R\u00e1pita<span class=\"_ _0\"></span>, S.L. <span class=\"fse\"> </span>-<span class=\"fse\"> </span>194 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>Nueva Marina Real<span class=\"_ _0\"></span> Estate, S.L. <span class=\"_ _0\"></span><span class=\"fse\"> </span>-<span class=\"fse\"> </span>3.287 <span class=\"fse\"> </span>748 <span class=\"fse\"> </span>Torres y Santa Mart<span class=\"_ _0\"></span>a S.L.  -<span class=\"fse\"> </span>92 <span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Java Investments H<span class=\"_ _0\"></span>oldings, S.\u00c0.R.<span class=\"_ _0\"></span>L. 56.000  31.422  2.111  29/02/28 4,49% Fiji Investments Holdi<span class=\"_ _0\"></span>ngs, S.\u00c0.R.L.<span class=\"_ _0\"></span> 29.000  20.785  - 13/03/30 4,03% Aedas KS Levante S<span class=\"_ _0\"></span>.L.U.<span class=\"_ _0\"></span> 670  2 <span class=\"ls0\"> </span>- 29/02/28 4,73% Aedas KS Iberia S.L<span class=\"_ _0\"></span>.U. 2.053  - - 29/02/28 4,73% Aedas KS Fonsal\u00eda<span class=\"_ _0\"></span> S.L.U. 2.992  692  - 29/02/28 4,73% Aedas KS Santa Cl<span class=\"_ _0\"></span>ara S.L.U.<span class=\"_ _0\"></span> 5.034  - 217  29/02/28 4,73% Otros - 132  - 95.748  56.606 <span class=\"ffa fse\"> </span>3.076 <span class=\"ffa fse\"> </span>31 de marzo de <span class=\"lsc\">2024</span> Miles de Euros <span class=\"_ _0\"></span> L\u00edmite<span class=\"fse\"> </span>Importe dispuesto<span class=\"fse\"> </span>Intereses devengados no pagados<span class=\"fse\"> </span>Fecha de vencimiento<span class=\"fse\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fse\"> </span>Winslaro ITG, S.L.<span class=\"_ _0\"></span><span class=\"fse\"> </span>9.040<span class=\"fse\"> </span>5.649<span class=\"fse\"> </span>1.007<span class=\"fse\"> </span>31.07.27<span class=\"fse\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fse\"> </span>Java Investments H<span class=\"_ _0\"></span>oldings<span class=\"ls20\">, </span>S.\u00c0.R.<span class=\"ls3\">L.<span class=\"_ _0\"></span></span> 56.000 42.340 42<span class=\"ls0\"> </span>29.02.28 4,73% BTS Servicios Inmo<span class=\"_ _0\"></span>biliarios JVI, S.L<span class=\"_ _0\"></span>. 17.692 9.067 22<span class=\"ls0\"> </span>20.07.25 Euribor + 4%<span class=\"_ _0\"></span> A<span class=\"ls3\">edas</span> Homes<span class=\"_ _0\"></span> KS Leva<span class=\"_ _0\"></span>nte, S.L.U.<span class=\"_ _0\"></span> 670<span class=\"ls0\"> </span>670<span class=\"ls0\"> </span>- 29.02.28 4,73% Aedas KS Iberia, S.<span class=\"_ _0\"></span>L.U. 2.053 2.053 - 29.02.28 4,73% Aedas KS Fonsal\u00eda<span class=\"_ _0\"></span>, S.L.U.<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>-<span class=\"fse\"> </span>29.02.28<span class=\"fse\"> </span>4,73%<span class=\"fse\"> </span>Aedas KS Santa Cl<span class=\"_ _0\"></span>ara, S.L.U.<span class=\"_ _0\"></span><span class=\"fse\"> </span>5.034<span class=\"fse\"> </span>5.034<span class=\"fse\"> </span>-<span class=\"fse\"> </span>29.02.28<span class=\"fse\"> </span>4,73%<span class=\"fse\"> </span>93.480<span class=\"ffa fse\"> </span>67.804<span class=\"ffa fse\"> </span>1.07<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "11.    <span class=\"fse ls0\">Existe<span class=\"_ _0\"></span>ncias inmobiliarias<span class=\"fs1\"> </span></span>La <span class=\"_ _d4\"></span>composici\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>variaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>existencias <span class=\"_ _d4\"></span>inmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span><span class=\"lsc\">2025</span> <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de marzo de 2024 es la siguiente: Miles de Euros 31.03.2025 31.03.2024 Terrenos y solare<span class=\"_ _4\"></span>s 541.059  478.734  Promociones en<span class=\"_ _4\"></span> curso (*) 645.688  634.083  Edificios terminad<span class=\"_ _4\"></span>os 252.616  331.809  Anticipos a pro<span class=\"_ _4\"></span>veedores 39.460  42.381  Total 1.478.823  1.487.007  (*)  A  31  de  marzo <span class=\"_ _d5\"> </span>de  2025,  d<span class=\"_ _0\"></span>entro  de  Promocion<span class=\"_ _0\"></span>es  en  curso  se<span class=\"_ _0\"></span> incluye <span class=\"_ _d5\"> </span>el <span class=\"_ _d5\"> </span>coste <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>los <span class=\"_ _d5\"> </span>terrenos<span class=\"_ _0\"></span>  do<span class=\"_ _0\"></span>nde <span class=\"_ _d5\"> </span>se <span class=\"_ _d5\"> </span>est\u00e1 <span class=\"_ _d5\"> </span>realizando <span class=\"_ _d5\"> </span>l<span class=\"_ _0\"></span>a promoci\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>288.333 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>(436.275 <span class=\"_ _0\"></span>mile<span class=\"_ _0\"></span>s de <span class=\"ls0\">euros a cie<span class=\"_ _0\"></span>rre del ejercicio <span class=\"_ _0\"></span>anterior).<span class=\"_ _0\"></span> </span>El movimiento habido durante el ejercicio anual terminado el 31 de marzo de 2025, ha sido el siguiente: Miles de Euros<span class=\"_ _0\"></span><span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Anticipos<span class=\"fse\"> </span>Compras de terrenos<span class=\"fse\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fse\"> </span>Bajas (Nota 19.2)<span class=\"fse\"> </span>Capitalizaci\u00f3n de gastos financieros (Nota 19.4)<span class=\"fse\"> </span>Dotaci\u00f3n/ (Aplicaci\u00f3n) Deterioro<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>Combinaci\u00f3n de negocios (Nota 2.6) Existencias<span class=\"ffa fse\"> </span>1.487.007 <span class=\"ffa fse\"> </span>(2.<span class=\"ls3\">921</span>)<span class=\"fse\"> </span>276.303 <span class=\"fse\"> </span>550.181  33.157  (8<span class=\"ls0\">88.426)<span class=\"_ _0\"></span><span class=\"fse\"> </span></span>25.862 <span class=\"fse\"> </span>(2.340)<span class=\"fse\"> </span>1.478.823 <span class=\"ffa fse\"> </span>La <span class=\"_ _d4\"></span><span class=\"ffd ls0\">\u201c<span class=\"ffa\">variaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>existencias<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _d4\"></span>duran<span class=\"_ _0\"></span>te <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d4\"></span>anual <span class=\"_ _d3\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>desglosa </span></span>entre el importe recogido en el estado de flujos de efectivo y otros conceptos, como sigue:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"ffa fse\"> </span>Variaci\u00f3n<span class=\"fse\"> </span>Traslado a Flujos de Efectivo<span class=\"fse\"> </span>Traspasos<span class=\"fse\"> </span>Deterioros<span class=\"fse\"> </span>Otros<span class=\"fse\"> </span>Terrenos y solar<span class=\"_ _4\"></span>es<span class=\"fse\"> </span>62.325 <span class=\"fse\"> </span>(98.949) (163.694) 2.420 -<span class=\"fse\"> </span>Promociones en<span class=\"_ _4\"></span> curso<span class=\"fse\"> </span>11.605 <span class=\"fse\"> </span>(584.383) (595.988) -  -<span class=\"fse\"> </span>Edificios terminad<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>(79.193)<span class=\"fse\"> </span>680.409  759.682  (<span class=\"ls17\">80</span>)  -<span class=\"fse\"> </span>Anticipos a pro<span class=\"_ _4\"></span>veedores<span class=\"fse\"> </span>(2.921)<span class=\"fse\"> </span>(2.921) - -  -<span class=\"fse\"> </span>Total<span class=\"ffa fse\"> </span>(8.184)<span class=\"ffa fse\"> </span>(5.844) -<span class=\"ffa\"> </span>2.340 -<span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente por co<span class=\"_ _4\"></span>mpras y ventas de suelo -<span class=\"_ _4\"></span> Existencias<span class=\"ffa fse\"> </span>(1<span class=\"ls0\">35.424) </span>Cambios en exist<span class=\"_ _4\"></span>encias sin compras y vent<span class=\"_ _4\"></span>as de suelo <span class=\"ff10\">\u2013</span> Existencias<span class=\"_ _87\"></span><span class=\"ffa fse\"> </span>141.268 Durante <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d4\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>202<span class=\"_ _cf\"></span>5, <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>variaci\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>ep\u00edgrafe <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>terrenos <span class=\"_ _d4\"></span>y solares se desglosa de la siguiente manera: - <span class=\"_ _e2\"> </span>Com<span class=\"_ _0\"></span>pras de suelo: 276.303 miles de euros. - <span class=\"_ _e2\"> </span>Tra<span class=\"_ _0\"></span>spaso <span class=\"lsc\">a </span><span class=\"ffd\">\u201c</span>Promociones en curso<span class=\"ffd\">\u201d</span><span class=\"ls10\">: </span>163.694 miles de euros. - <span class=\"_ _e2\"> </span>Ve<span class=\"_ _0\"></span>ntas de suelo: 99.372 miles de euros. - <span class=\"_ _e2\"> </span>Det<span class=\"_ _0\"></span>erioro: 2.340 miles de euros. - <span class=\"_ _e2\"> </span>El<span class=\"_ _0\"></span> resto corresponde a inversiones derivadas de trabajos efectuados sobre <span class=\"_ _4\"></span>los terrenos y solares.<span class=\"_ _0\"></span> Asimismo,  durante  el <span class=\"_ _d5\"> </span>ejercicio  anual  t<span class=\"_ _4\"></span>erminado  el  31 <span class=\"_ _d6\"> </span>de  marzo  de  202<span class=\"_ _0\"></span>5,  se <span class=\"_ _d5\"> </span>completaron  las  obra<span class=\"_ _87\"></span>s correspondientes  a  <span class=\"lsc\">44</span>  promociones  desarrolladas <span class=\"_ _d5\"> </span>por  sociedades  dependientes,  l<span class=\"_ _4\"></span>o  que  dio  l<span class=\"_ _4\"></span>ugar  al traspaso de <span class=\"ffd\">\u201c</span>Promociones en Curso<span class=\"ffd\">\u201d</span> <span class=\"ls12\">a <span class=\"_ _0\"></span></span><span class=\"ffd\">\u201c</span>Edificios Terminados<span class=\"ffd\">\u201d</span> por un importe de 759.682 miles de euros. Los <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>efectivo <span class=\"_ _d6\"> </span>generados <span class=\"_ _d2\"> </span>durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>202<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>, <span class=\"_ _d2\"> </span>como consecuencia <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>compra <span class=\"_ _d2\"></span>y <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>suelo, <span class=\"_ _d3\"></span>as\u00ed <span class=\"_ _d2\"> </span>como <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>precio <span class=\"_ _d2\"> </span>aplazado <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>ejercicios anteriores, han ascendido a un <span class=\"_ _0\"></span>uso neto de<span class=\"_ _0\"></span> caja de 135.424 miles d<span class=\"_ _0\"></span>e euros. El desglose de estos f<span class=\"_ _0\"></span>lujos se presenta en la siguiente tabla: Mil<span class=\"_ _0\"></span>es de Eur<span class=\"_ _4\"></span>os Compras de suelo <span class=\"_ _4\"></span>comprometida<span class=\"_ _4\"></span>s en el periodo an<span class=\"_ _87\"></span>t<span class=\"_ _0\"></span>erior (4<span class=\"ls0\">5.258) </span>Compras de suelo nu<span class=\"_ _4\"></span>evas adquis<span class=\"_ _4\"></span>iciones (<span class=\"ls17\">277</span>.705) Precio aplazado por<span class=\"_ _4\"></span> compras de<span class=\"_ _4\"></span> suelo del ejercicio 103.362 Anticipos a pro<span class=\"_ _4\"></span>veedores y dep\u00f3<span class=\"_ _4\"></span>sitos por opciones<span class=\"_ _4\"></span> de compra formalizadas en ejercicio an<span class=\"_ _4\"></span>terior 13.060 Pago de precio apla<span class=\"_ _87\"></span>z<span class=\"_ _0\"></span>ado de comp<span class=\"_ _4\"></span>ras de suelo de<span class=\"_ _4\"></span> periodos anter<span class=\"_ _4\"></span>iores (14.419) Pago anticipo<span class=\"_ _4\"></span>s a proveedores <span class=\"_ _4\"></span>y dep\u00f3sitos por op<span class=\"_ _4\"></span>. de compra<span class=\"_ _4\"></span> formalizadas en el<span class=\"_ _4\"></span> ejercicio (13.452) Primas pagadas<span class=\"_ _4\"></span> por opciones de<span class=\"_ _4\"></span> compra - Precio pagado por<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>compensa<span class=\"_ _4\"></span>ci\u00f3n de cr\u00e9ditos y par<span class=\"_ _87\"></span>t<span class=\"_ _0\"></span>icipaciones en<span class=\"_ _4\"></span> asociadas (No<span class=\"_ _4\"></span>ta 20)       10.718 Pagos en el ejerc<span class=\"_ _4\"></span>icio anual ter<span class=\"_ _4\"></span>minado el 31<span class=\"_ _4\"></span> de marzo de 2025 po<span class=\"_ _4\"></span>r compra de suelo<span class=\"_ _4\"></span> (223.695) Ventas de suelo en<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>el ejercicio 31.848 Ventas de suelo a<span class=\"_ _4\"></span> veh\u00edculos en<span class=\"_ _4\"></span> co-inversi\u00f3n (Nota 20)<span class=\"_ _4\"></span> 82.103 Precio aplazado por<span class=\"_ _4\"></span> ventas de su<span class=\"_ _4\"></span>elo del ejercicio (31.361) Coste de ven<span class=\"_ _4\"></span>ta de suelo de a\u00f1o<span class=\"_ _4\"></span>s anteriore<span class=\"_ _4\"></span>s (161)<span class=\"ls0\"> </span>Cobro por an<span class=\"_ _4\"></span>ticipos de venta de <span class=\"_ _4\"></span>suelo 963<span class=\"ls0\"> </span>Cobro de pre<span class=\"_ _4\"></span>cio aplazado de vent<span class=\"_ _4\"></span>as de suelo de<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>periodos an<span class=\"_ _4\"></span>teriores 4.878 Cobros en el ejerc<span class=\"_ _4\"></span>icio anual ter<span class=\"_ _87\"></span>m<span class=\"_ _0\"></span>inado el 31<span class=\"_ _4\"></span> de marzo de 2025 por vent<span class=\"_ _4\"></span>a de suelo<span class=\"ffa\"> </span>88.271<span class=\"ffa\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> por compras<span class=\"_ _4\"></span> y ventas de sue<span class=\"_ _4\"></span>lo en el ejercicio (135.424)<span class=\"_ _260\"> </span>El movimiento habido durante el ejercicio anual terminado el 31 de marzo de 2024, fue el siguiente: Miles de Euros<span class=\"_ _0\"></span><span class=\"fse\"> </span>31.03.2023<span class=\"fse\"> </span>Anticipos<span class=\"fse\"> </span>Compras de terrenos<span class=\"fse\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fse\"> </span>Bajas (Nota 19.2)<span class=\"fse\"> </span>Capitalizaci\u00f3n de gastos financieros (Nota 19.4)<span class=\"fse\"> </span>Dotaci\u00f3n/ (Aplicaci\u00f3n) Deterioro<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Existencias<span class=\"ffa fse\"> </span>1.610.671<span class=\"ffa fse\"> </span>18.736<span class=\"fse\"> </span>125.086<span class=\"fse\"> </span>635.211<span class=\"fse\"> </span>(932.974)<span class=\"fse\"> </span>27.115<span class=\"fse\"> </span>3.161<span class=\"fse\"> </span>1.487.007<span class=\"ffa fse\"> </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=\"_ _cf\"></span>2024 se desglosa entre el importe recogido en el estado de flujos de efectivo y otros conceptos, como sigue: Miles de Euros<span class=\"fse\"> </span>Variaci\u00f3n<span class=\"fse\"> </span>Traslado a Flujo<span class=\"_ _4\"></span>s de Efectivo<span class=\"fse\"> </span>Traspasos<span class=\"fse\"> </span>Deterioros<span class=\"fse\"> </span>Otros<span class=\"fse\"> </span>Terrenos y solar<span class=\"_ _4\"></span>es<span class=\"fse\"> </span>(88.032)<span class=\"fse\"> </span>40.774 <span class=\"fse\"> </span>(130.976)<span class=\"fse\"> </span>2.170 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>Promociones en<span class=\"_ _4\"></span> curso<span class=\"fse\"> </span>(160.162)<span class=\"fse\"> </span>480.509 <span class=\"fse\"> </span>(640.818)<span class=\"fse\"> </span>148<span class=\"ls0\"> <span class=\"fse\"> </span></span>-<span class=\"fse\"> </span>Edificios terminad<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>105.794 <span class=\"fse\"> </span>(666.844)<span class=\"fse\"> </span>771.794 <span class=\"fse\"> </span>843<span class=\"ls0\"> <span class=\"fse\"> </span></span>-<span class=\"fse\"> </span>Anticipos a pro<span class=\"_ _4\"></span>veedores<span class=\"fse\"> </span>18.736 <span class=\"fse\"> </span>18.736<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Total<span class=\"ffa fse\"> </span>(123.664)<span class=\"ffa fse\"> </span>(126.825)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>3.161 <span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente por co<span class=\"_ _4\"></span>mpras y ventas de suelo -<span class=\"_ _4\"></span> Existencias<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>15.385<span class=\"ffa fse\"> </span>Cambios en exist<span class=\"_ _4\"></span>encias sin compras y ventas<span class=\"_ _4\"></span> de suelo <span class=\"ff10\">\u2013</span> Existencias<span class=\"ffa fse\"> </span>111.440<span class=\"ffa fse\"> </span>Durante <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d4\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>202<span class=\"_ _cf\"></span>4, <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>variaci\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>ep\u00edgrafe <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>terrenos <span class=\"_ _d4\"></span>y solares se desglosa de la siguiente manera: - <span class=\"_ _e2\"> </span>Com<span class=\"_ _0\"></span>pras de suelo: 125.087 miles de euros. - <span class=\"_ _e2\"> </span><span class=\"ffd\">Rec<span class=\"_ _0\"></span>lasificaci\u00f3n a \u201cPromociones en curso\u201d: 130.976 miles de euros.</span> - <span class=\"_ _e2\"> </span>Ve<span class=\"_ _0\"></span>ntas de suelo: 185.749 miles de euros. - <span class=\"_ _e2\"> </span>Det<span class=\"_ _0\"></span>erioro: 3.161 miles de euros. - <span class=\"_ _e2\"> </span>El<span class=\"_ _0\"></span> resto corresponde a inversiones derivadas de trabajos efectuados sobre los terrenos y solares. Asimismo,  durante  el  ej<span class=\"_ _4\"></span>ercicio  anual  terminado <span class=\"_ _d5\"> </span>el  31 <span class=\"_ _d5\"> </span>de  marzo  d<span class=\"_ _4\"></span>e  2024,  se <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>ompletaron  las  obra<span class=\"_ _87\"></span>s correspondientes  a  60  prom<span class=\"_ _4\"></span>ociones  desarrolladas  por  sociedades <span class=\"_ _d5\"> </span>dependientes,  lo  q<span class=\"_ _4\"></span>ue  dio  lugar  al traspaso de \u201cPromociones en Curso\u201d a \u201cEdificios Terminados\u201d por un importe de 771.794 miles de euros.<span class=\"ffa\"> </span>Los <span class=\"_ _d2\"> </span>flujos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>efectivo <span class=\"_ _d2\"> </span>generados <span class=\"_ _d6\"> </span>durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>, <span class=\"_ _d2\"> </span>como consecuencia <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>compra <span class=\"_ _d2\"></span>y <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>suelo, <span class=\"_ _d3\"></span>as\u00ed <span class=\"_ _d2\"> </span>como <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>precio <span class=\"_ _d2\"> </span>aplazado <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>ejercicios anteriores, <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>ascendido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>uso neto <span class=\"_ _cf\"></span>de caja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>45.310 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>desglose <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>estos flujos <span class=\"_ _0\"></span>se presenta en la siguiente tabla: Miles de Euros Compras de suelo <span class=\"_ _4\"></span>comprometida<span class=\"_ _4\"></span>s en el periodo an<span class=\"_ _87\"></span>t<span class=\"_ _0\"></span>erior (41.7<span class=\"ls22\">80</span>) Compras de suelo nu<span class=\"_ _4\"></span>evas adquis<span class=\"_ _4\"></span>iciones (123.866) Precio aplazado por<span class=\"_ _4\"></span> compras de<span class=\"_ _4\"></span> suelo del ejercicio 26.972 Anticipos a pro<span class=\"_ _4\"></span>veedores y dep\u00f3<span class=\"_ _4\"></span>sitos por opciones<span class=\"_ _4\"></span> de compra for<span class=\"_ _4\"></span>malizadas en ejercicio anterior<span class=\"_ _4\"></span> 5.455 Pago de precio apla<span class=\"_ _87\"></span>z<span class=\"_ _0\"></span>ado de comp<span class=\"_ _4\"></span>ras de suelo de pe<span class=\"_ _4\"></span>riodos anterior<span class=\"_ _4\"></span>es 25.487 Pago anticipo<span class=\"_ _4\"></span>s a proveedores <span class=\"_ _4\"></span>y dep\u00f3sitos por op. de compra<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>formalizadas en el<span class=\"_ _4\"></span> ejercicio (26.438) Primas pagadas<span class=\"_ _4\"></span> por opciones de<span class=\"_ _4\"></span> compra (1.551) Pagos en el ejerc<span class=\"_ _4\"></span>icio anual ter<span class=\"_ _4\"></span>minado el 31<span class=\"_ _4\"></span> de marzo de 2024 po<span class=\"_ _4\"></span>r compra de suel<span class=\"_ _4\"></span>o (135.721) Ventas de suelo en<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>el ejercicio 61.255 Ventas de suelo a<span class=\"_ _4\"></span> veh\u00edculos en<span class=\"_ _4\"></span> co-inversi\u00f3n (Nota 20)<span class=\"_ _4\"></span> 127.609 Precio aplazado por<span class=\"_ _4\"></span> ventas de su<span class=\"_ _4\"></span>elo del ejercicio (7.832) Cobro de pre<span class=\"_ _4\"></span>cio aplazado de vent<span class=\"_ _4\"></span>as de suelo de<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>periodos an<span class=\"_ _4\"></span>teriores -<span class=\"fc2\"> </span>Cobros en el ejerc<span class=\"_ _4\"></span>icio anual ter<span class=\"_ _87\"></span>m<span class=\"_ _0\"></span>inado el 31<span class=\"_ _4\"></span> de marzo de 2024<span class=\"_ _4\"></span> por venta de sue<span class=\"_ _87\"></span>l<span class=\"_ _0\"></span>o<span class=\"ffa\"> </span>181.032<span class=\"ffa\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> por compras<span class=\"_ _4\"></span> y ventas de sue<span class=\"_ _4\"></span>lo en el ejercicio 45.310 El <span class=\"_ _d4\"></span>importe <span class=\"_ _d4\"></span>aplazado <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>pago <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>terrenos<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>registrados <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>balance <span class=\"_ _d4\"></span>consolidado <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de 2025<span class=\"ls0\"> asciende a 26.563<span class=\"_ _0\"></span> miles de <span class=\"_ _0\"></span>euros (52.459 miles <span class=\"_ _0\"></span>de euros <span class=\"_ _0\"></span>a 31 de ma<span class=\"_ _0\"></span>rzo de 2024) <span class=\"_ _0\"></span>de los que <span class=\"_ _0\"></span>12.379 </span>miles <span class=\"_ _d6\"> </span>euros <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>nuevas <span class=\"_ _d6\"> </span>ad<span class=\"_ _0\"></span>quisiciones <span class=\"_ _d6\"> </span>de  su<span class=\"_ _4\"></span>elo <span class=\"_ _d6\"> </span>efectuadas <span class=\"_ _d6\"> </span>dura<span class=\"_ _0\"></span>nte <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>ejercicio <span class=\"_ _d6\"> </span>anual finalizado <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>(26.972 <span class=\"_ _d3\"></span>miles <span class=\"_ _d3\"></span>euros <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>adquisiciones <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>suelo <span class=\"_ _d3\"></span>efectuadas <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _d3\"></span>el ejercicio <span class=\"_ _d3\"></span>ante<span class=\"_ _0\"></span>rior) <span class=\"_ _d3\"></span>(v\u00e9ase <span class=\"_ _d2\"></span>Nota <span class=\"_ _d3\"></span><span class=\"lsc\">16</span>). <span class=\"_ _d2\"></span>De <span class=\"_ _d3\"></span>dicho <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>total <span class=\"_ _d3\"></span>aplazado <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>pago <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>terrenos, <span class=\"_ _d2\"> </span>al <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"></span>de<span class=\"_ _4\"></span> marzo <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _cf\"></span>vencen <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>19.216 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>(al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2024<span class=\"ls10\">, <span class=\"_ _cf\"></span></span>30.922 miles de euros venc\u00edan al corto plazo).<span class=\"ff13 fs14\"> </span>Durante <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>importe <span class=\"_ _cf\"></span>activado <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d4\"></span>financieros<span class=\"ffd\">\u201d</span> en <span class=\"_ _d4\"></span><span class=\"ffd ls0\">\u201c<span class=\"ffa\">ex<span class=\"_ _0\"></span>istencias</span>\u201d<span class=\"ffa\"> <span class=\"_ _d3\"></span>ha <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>scendido <span class=\"_ _d4\"></span>a <span class=\"_ _d2\"></span>25.862 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d3\"></span>(27.115 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>ejercicio <span class=\"_ _d3\"></span>anterior) </span></span>(v\u00e9ase <span class=\"_ _d6\"> </span>Nota  4.<span class=\"_ _4\"></span>4). <span class=\"_ _d6\"> </span>El <span class=\"_ _d5\"> </span>coste <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>edio <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>deuda <span class=\"_ _d6\"> </span>capitalizada <span class=\"_ _d6\"> </span>asciende <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>4,87% <span class=\"_ _d6\"> </span>(6<span class=\"_ _0\"></span>,09% <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>ej<span class=\"_ _0\"></span>ercicio anterior), <span class=\"_ _d4\"></span>aproximadamente, <span class=\"_ _d4\"></span>debido <span class=\"_ _d4\"></span>principalmente <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>variaci\u00f3n <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>Euribor <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>ha <span class=\"_ _d2\"> </span>bajado <span class=\"_ _d4\"></span>132 <span class=\"_ _d4\"></span>puntos b\u00e1sicos desde el 31 de marzo de 2024.<span class=\"ff13 fs14\"> </span>Durante <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _d4\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _d4\"></span>dado <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>baja <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>un importe  de  88<span class=\"_ _4\"></span>8.426  miles  d<span class=\"_ _4\"></span>e  euros,  de <span class=\"_ _d6\"> </span>lo<span class=\"_ _0\"></span>s  que <span class=\"_ _d5\"> </span><span class=\"lsc\">827</span>.695  m<span class=\"_ _4\"></span>iles  de  eur<span class=\"_ _4\"></span>os  corresponden <span class=\"_ _d5\"> </span>a  ventas <span class=\"_ _d5\"> </span>de<span class=\"_ _4\"></span> viviendas terminadas <span class=\"_ _0\"></span><span class=\"ls15\">y <span class=\"_ _0\"></span></span>60.731 miles d<span class=\"_ _0\"></span>e euros co<span class=\"_ _0\"></span>rresponden a ventas de <span class=\"_ _0\"></span>terrenos (<span class=\"_ _0\"></span>932.974 miles de <span class=\"_ _0\"></span>euros en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d2\"> </span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _d2\"> </span>anterior, <span class=\"_ _d6\"> </span>correspondiendo <span class=\"_ _d6\"> </span>723.275 <span class=\"_ _d6\"> </span>miles <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>euros <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>v<span class=\"_ _0\"></span>entas <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>viviendas <span class=\"_ _d6\"> </span>terminadas <span class=\"_ _d2\"> </span>y 209.701 miles de euros <span class=\"lsc\">a </span><span class=\"ffd\">\u201c</span>ventas de terrenos<span class=\"ffd\">\u201d</span>) (Nota <span class=\"lsc\">19</span>.1<span class=\"ls13\">).</span> No <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>existencias ubicadas <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>entidades de <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Espa\u00f1a. La <span class=\"_ _0\"></span>distribuci\u00f3n <span class=\"_ _0\"></span>por u<span class=\"_ _0\"></span>bicaci\u00f3n del <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>valor en libros<span class=\"ffd\">\u201d</span> de las <span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span>, sin considerar los <span class=\"ffd\">\u201c</span>anticipos a proveedores<span class=\"ffd\">\u201d<span class=\"_ _0\"></span></span>, es la siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Centro<span class=\"fse\"> </span>448.997 <span class=\"fse\"> </span>379.205 <span class=\"fse\"> </span>Norte<span class=\"fse\"> </span>70.651 <span class=\"fse\"> </span>79.172 <span class=\"fse\"> </span>Catalu\u00f1a y Arag\u00f3n<span class=\"_ _4\"></span><span class=\"fse\"> </span>189.519 <span class=\"fse\"> </span>245.677 <span class=\"fse\"> </span>Costa del Sol<span class=\"fse\"> </span>225.445 <span class=\"fse\"> </span>201.854 <span class=\"fse\"> </span>Resto de Andalu<span class=\"_ _4\"></span>c\u00eda y Canarias<span class=\"fse\"> </span>20<span class=\"ls0\">5.386 <span class=\"fse\"> </span></span>259.002 <span class=\"fse\"> </span>Islas Baleares y<span class=\"_ _4\"></span> Este de Espa\u00f1a<span class=\"fse\"> </span>299.365 <span class=\"fse\"> </span>279.716 <span class=\"fse\"> </span>1.4<span class=\"ls17\">39.363</span> <span class=\"ffa fse\"> </span>1.444.626 <span class=\"ffa fse\"> </span>A 31 de <span class=\"_ _0\"></span>marzo de 2025<span class=\"_ _0\"></span>, el Grupo mantiene <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>opciones de compra<span class=\"ffd\">\u201d</span> de <span class=\"_ _0\"></span>solares por un importe total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>9.634 miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>(140.652 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _cf\"></span>anterior), <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _cf\"></span>satisfecho <span class=\"_ _0\"></span>anticipos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> dep\u00f3sitos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span><span class=\"lsc\">200</span> <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>26.437 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>cierre <span class=\"_ _cf\"></span>anterior). <span class=\"_ _0\"></span>Estos <span class=\"_ _cf\"></span>importes <span class=\"_ _cf\"></span>figuran <span class=\"_ _0\"></span>como \u201cExistencias\u201d en el activo corriente del balance consolidado.<span class=\"_ _260\"> </span>Adicionalmente, a dicha fecha se <span class=\"_ _0\"></span>registran <span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>anticipos a proveedores<span class=\"ffd\">\u201d</span> d<span class=\"_ _0\"></span>e suelo por importe de <span class=\"_ _0\"></span>39.460 miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>cuales <span class=\"_ _0\"></span>18.85<span class=\"_ _0\"></span><span class=\"lsc\">5 <span class=\"_ _0\"></span></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros corresponden <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>Chamart\u00edn <span class=\"_ _0\"></span>Norte <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>18.303 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de euros <span class=\"_ _0\"></span>a 31 de marzo de 2024, de los que 17.303 miles de euros correspond\u00edan tambi\u00e9n a Chamart\u00edn Norte). En <span class=\"_ _d2\"></span><span class=\"ffd\">cuanto <span class=\"_ _d3\"> </span>al <span class=\"_ _d2\"> </span>pasivo <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>orriente, <span class=\"_ _d3\"> </span>dentro <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _d3\"> </span>\u201cAc<span class=\"_ _0\"></span>reedores <span class=\"_ _d3\"> </span>come<span class=\"_ _0\"></span>rciales <span class=\"_ _d3\"> </span>y <span class=\"_ _d2\"> </span>otras <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>pagar <span class=\"_ _d6\"> </span>\u2013</span> Anticipos <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"> </span>clientes\u201d, <span class=\"_ _d3\"> </span>se <span class=\"_ _d2\"> </span>incluyen <span class=\"_ _d3\"> </span>anticipos <span class=\"_ _d2\"> </span>recibidos <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>clientes <span class=\"_ _d3\"> </span>por <span class=\"_ _d2\"> </span>reserva<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"> </span>contratos <span class=\"_ _d2\"> </span>privados <span class=\"_ _d3\"> </span>de compraventa <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>240.069 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _d4\"></span>(162.064 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>cierre <span class=\"_ _d4\"></span>del ejercicio anterior). A <span class=\"_ _d5\"> </span>31 <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>marzo  de<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>2025, <span class=\"_ _d5\"> </span>existen <span class=\"_ _d6\"> </span>comp<span class=\"_ _0\"></span>romisos <span class=\"_ _d6\"> </span>firmes <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>suelo  en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d5\"> </span>localidades <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>Dos Hermanas, <span class=\"_ _cf\"></span>Cullera <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>Torrej\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Ardoz <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>3.117 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>33<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>1.380<span class=\"_ _87\"></span> miles  d<span class=\"_ _0\"></span>e  euros <span class=\"_ _d1\"> </span>respectivamente<span class=\"ls10\">, <span class=\"_ _d1\"> </span></span>(150.950  miles <span class=\"_ _d1\"> </span>de  e<span class=\"_ _0\"></span>uros  en <span class=\"_ _d1\"> </span>Granada <span class=\"_ _d1\"> </span><span class=\"ls14\">y  </span>9.576  miles <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros  en Berrocales, respectivamente, en ejercicio anterior) El <span class=\"_ _d0\"> </span>Grupo <span class=\"_ _d1\"> </span>revisa <span class=\"_ _d0\"> </span>peri\u00f3dicamente <span class=\"_ _d0\"> </span>la <span class=\"_ _d1\"> </span>posible <span class=\"_ _d0\"> </span>existencia <span class=\"_ _d1\"> </span>de <span class=\"_ _d0\"> </span>indicios <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>deterioro <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d0\"> </span>valor <span class=\"_ _d1\"> </span>de <span class=\"_ _d0\"> </span>sus \u201c<span class=\"ffa\">existencias <span class=\"_ _d3\"></span>inmobiliarias</span>\u201d<span class=\"ffa\">, <span class=\"_ _d3\"></span>bas\u00e1ndose <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>valo<span class=\"_ _0\"></span>raciones <span class=\"_ _d4\"></span>independientes <span class=\"_ _d3\"></span>realizadas <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>expertos <span class=\"_ _d3\"></span>externos </span>para  la  totalidad  de  sus  <span class=\"ffd\">\u201c</span>activos  in<span class=\"_ _4\"></span>mobiliarios<span class=\"ffd\">\u201d</span>.  En  caso  necesario,  se  registran  las <span class=\"_ _d5\"> </span>provisiones  por deterioro <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rrespondientes. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>terrenos, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olares <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bras <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>curso <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>finalizadas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ajusta <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>su \u201c<span class=\"ffa\">valor <span class=\"_ _d6\"> </span>razonable</span>\u201d<span class=\"ffa\"> <span class=\"_ _d6\"> </span>mediante <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>dotaci\u00f3n <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>deterioros <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>valor <span class=\"_ _d6\"> </span>si <span class=\"_ _d6\"> </span>este <span class=\"_ _d6\"> </span>es <span class=\"_ _d6\"> </span>inferior <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>coste; <span class=\"_ _d6\"> </span>si <span class=\"_ _d6\"> </span>el  </span>\u201c<span class=\"_ _4\"></span><span class=\"ffa\">valor </span>razonable<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>es <span class=\"_ _d2\"> </span>su<span class=\"_ _0\"></span>perior, <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>mantiene <span class=\"_ _d2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>coste <span class=\"_ _d2\"> </span>como <span class=\"_ _d2\"> </span>valor<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>libros<span class=\"ffd\">, <span class=\"_ _d2\"> </span>siguiendo <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>\u201ccriterio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>coste\u201d <span class=\"_ _d6\"> </span>de<span class=\"_ _4\"></span> </span>acuerdo con las NIIF-UE. Las <span class=\"_ _0\"></span>valoraciones <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>efectuadas <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>\u201cValor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Mercado\u201d, <span class=\"_ _0\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>est\u00e1ndares definidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las Declaraciones <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>M\u00e9todo de <span class=\"_ _0\"></span>Tasaci\u00f3n<span class=\"_ _0\"></span>-Valoraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Bienes y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Gu\u00eda <span class=\"_ _0\"></span>de Observaciones de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Royal <span class=\"_ _d4\"></span>Institution <span class=\"_ _cf\"></span>of <span class=\"_ _cf\"></span>Chartered <span class=\"_ _cf\"></span>Surveyors <span class=\"_ _cf\"></span>(RICS) <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Reino <span class=\"_ _cf\"></span>Unido. <span class=\"_ _cf\"></span>Para <span class=\"_ _cf\"></span>cada<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>activo <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>ha <span class=\"_ _cf\"></span>llevado <span class=\"_ _cf\"></span>a cabo <span class=\"_ _db\"> </span>un <span class=\"_ _db\"> </span>an\u00e1lisis <span class=\"_ _d0\"> </span>individualizado, <span class=\"_ _db\"> </span>considerando <span class=\"_ _db\"> </span>las <span class=\"_ _d0\"> </span>calidades <span class=\"_ _db\"> </span>edificatorias <span class=\"_ _db\"> </span>previstas, <span class=\"_ _db\"> </span>los <span class=\"_ _d0\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _d0\"> </span>de construcci\u00f3n <span class=\"_ _d4\"></span>asociados, <span class=\"_ _cf\"></span>as\u00ed <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>rangos <span class=\"_ _d4\"></span>estimados <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>recios <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ven<span class=\"_ _0\"></span>ta. <span class=\"_ _d4\"></span>Tambi\u00e9n <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>evaluado los <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazos <span class=\"_ _0\"></span>medios <span class=\"_ _cf\"></span>previstos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>obtenci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>distintos <span class=\"_ _0\"></span>hitos <span class=\"_ _cf\"></span>urban\u00edsticos, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>tiempos <span class=\"_ _cf\"></span>de ejecuci\u00f3n y entrega en funci\u00f3n de la tipolog\u00eda y densidad de cada promoci\u00f3n. Asimismo, s<span class=\"_ _0\"></span>e ha <span class=\"_ _0\"></span>determinado u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>tasa de <span class=\"_ _0\"></span>descuento <span class=\"_ _0\"></span>espec\u00edfica p<span class=\"_ _0\"></span>or proyecto, <span class=\"_ _0\"></span>acompa\u00f1ada de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>an\u00e1lisis de <span class=\"_ _0\"></span>sensibilidad <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>rado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>avance <span class=\"_ _0\"></span>urban\u00edstico <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>cada <span class=\"_ _0\"></span>activo. <span class=\"_ _0\"></span>Estas <span class=\"_ _0\"></span>tasas <span class=\"_ _0\"></span>oscilan <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _d4\"></span>6% <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el 16%, siendo la media ponderada del 8,<span class=\"lsc\">72<span class=\"ls23\">%.</span></span> Una <span class=\"_ _d3\"></span>vez <span class=\"_ _d3\"></span>estimados <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>valores, <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>revisan <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>modelos <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>va<span class=\"_ _0\"></span>loraci\u00f3n <span class=\"_ _d4\"></span>para <span class=\"_ _d3\"></span>verificar <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>razonabilidad <span class=\"_ _d3\"></span>de determinados <span class=\"_ _d3\"></span>indicadores <span class=\"_ _d3\"></span>clave, <span class=\"_ _d3\"></span>como <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>porcentaje <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>coste <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>suelo <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>roducto <span class=\"_ _d3\"></span>terminado, <span class=\"_ _d3\"></span>el margen sobre el coste de construcci\u00f3n y el beneficio en relaci\u00f3n con las ventas proy<span class=\"_ _4\"></span>ectadas.<span class=\"_ _0\"></span> Existen adem\u00e1s ciertas hip\u00f3tesis homog\u00e9neas en todas las valoraciones, entre la<span class=\"_ _4\"></span>s que destacan:<span class=\"_ _cf\"></span> - <span class=\"_ _e3\"> </span><span class=\"fse\">No se<span class=\"_ _0\"></span> han contemplado ventas anticipadas previas al inicio <span class=\"_ _4\"></span>de la construcci\u00f3n.<span class=\"_ _260\"> </span></span>Se <span class=\"_ _d6\"> </span>estima <span class=\"_ _d6\"> </span>que <span class=\"_ _d2\"> </span>entre <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>70% <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>75% <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>las <span class=\"_ _d2\"> </span>ventas <span class=\"_ _d6\"> </span>(preventas <span class=\"_ _d2\"> </span>so<span class=\"_ _0\"></span>bre <span class=\"_ _d2\"> </span>plano <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _d2\"> </span>contrato privado) se realizar\u00e1n <span class=\"_ _0\"></span>durante la fase de construcci\u00f3n, y <span class=\"_ _0\"></span>el resto en los 3<span class=\"_ _0\"></span> a 9 meses p<span class=\"_ _0\"></span>osteriores a la finalizaci\u00f3n de las promociones. - <span class=\"_ _e3\"> </span><span class=\"fse\">No <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>han <span class=\"_ _d3\"></span>proyectado <span class=\"_ _d3\"></span>incrementos <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>precios <span class=\"_ _d4\"></span>respecto <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>precios <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _d4\"></span>actuales. <span class=\"_ _d3\"></span>El </span>precio medio considerado ha sido de <span class=\"lsc\">3.423</span> euros por metro cuadrado. - <span class=\"_ _e3\"> </span><span class=\"fse\">Se <span class=\"_ _cf\"></span>estima <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>plazo <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>entre <span class=\"_ _0\"></span>27 <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>42 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eses <span class=\"_ _cf\"></span>para c<span class=\"_ _0\"></span>ubrir <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>fa<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>proyecto, <span class=\"_ _0\"></span>obtenci\u00f3n <span class=\"_ _0\"></span>de </span>licencia, construcci\u00f3n, entrega y cierre de comercializaci\u00f3n. A <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"></span>de <span class=\"_ _d4\"></span>202<span class=\"_ _0\"></span>5, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>valor <span class=\"_ _d3\"></span>neto <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>realizaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>cartera <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>asciende <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>1.8<span class=\"_ _0\"></span><span class=\"ls12\">64</span> millones <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>euros <span class=\"_ _d2\"> </span>(1.895 <span class=\"_ _d6\"> </span><span class=\"ls24\">mi</span>llones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d6\"> </span>al <span class=\"_ _d2\"> </span>cierre <span class=\"_ _d6\"> </span>del <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anterior), <span class=\"_ _d2\"> </span>sin <span class=\"_ _d6\"> </span>incluir <span class=\"_ _d2\"> </span>los <span class=\"_ _d5\"> </span><span class=\"ffd\">\u201c</span>anticipos <span class=\"_ _d2\"> </span>a proveedores<span class=\"ffd\">\u201d</span>. <span class=\"_ _cf\"></span>Este valo<span class=\"_ _0\"></span>r h<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>determinado <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valoraciones <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>Savil<span class=\"_ _4\"></span>ls <span class=\"_ _0\"></span>Va<span class=\"_ _0\"></span>loraciones y <span class=\"_ _d3\"></span>Tasaciones, <span class=\"_ _d3\"></span>S.A.U. <span class=\"_ _d4\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>hip\u00f3tesis <span class=\"_ _d3\"></span>clave <span class=\"_ _d3\"></span>consideradas <span class=\"_ _d3\"></span>han <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>tasa <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>descuento <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>preci<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>de venta, seg\u00fan se detalla en la Nota 4.4 de esta Memoria consolidada. Como <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>de estas <span class=\"_ _0\"></span>valoraciones, se <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>en las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _cf\"></span>del ejercicio 2025<span class=\"ls0\"> un deterioro de 2.340<span class=\"_ _0\"></span> miles de euros (1<span class=\"_ _0\"></span>.970 miles de euros a 31<span class=\"_ _0\"></span> de marzo de 202<span class=\"_ _0\"></span>4), adicionalmente,<span class=\"_ _4\"></span> </span>existen <span class=\"_ _0\"></span>plusval\u00edas <span class=\"_ _0\"></span>t\u00e1citas no <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>por i<span class=\"_ _0\"></span>mporte estimado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span><span class=\"ls12\">25<span class=\"_ _0\"></span></span> millon<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span><span class=\"ls12\">de</span> <span class=\"_ _0\"></span>euros (451<span class=\"_ _0\"></span> millones <span class=\"_ _0\"></span>de euros al cierre del ejercicio anterior). El <span class=\"_ _cf\"></span>detalle <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>deterioro <span class=\"_ _cf\"></span>acumulado <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>istencias <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>cierre <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de 2025 y 31 de marzo de 2024, por zona geogr\u00e1fica es el siguiente:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Centro<span class=\"fse\"> </span>2.843<span class=\"fse\"> </span>246<span class=\"fse ls0\"> </span>Norte<span class=\"fse\"> </span>- <span class=\"fse\"> </span>-<span class=\"fse\"> </span>Catalu\u00f1a y Arag\u00f3n<span class=\"_ _4\"></span><span class=\"fse\"> </span>-  230<span class=\"fse ls0\"> </span>Costa del Sol<span class=\"fse\"> </span>- <span class=\"fse\"> </span>253<span class=\"fse ls0\"> </span>Resto de Andalu<span class=\"_ _4\"></span>c\u00eda y Canarias<span class=\"fse\"> </span>625<span class=\"fse ls0\"> </span>832<span class=\"fse ls0\"> </span>Islas Baleares y<span class=\"_ _4\"></span> Este de Espa\u00f1a<span class=\"fse\"> </span>650<span class=\"fse ls0\"> </span>409<span class=\"fse ls0\"> </span>4.118<span class=\"ffa fse\"> </span>1.970<span class=\"ffa fse\"> </span>El <span class=\"_ _cf\"></span>detalle <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>deterioro <span class=\"_ _cf\"></span>acumulado <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>existencias <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _0\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de 2025 y 31 de marzo de 2024 por tipolog\u00eda de existencias es el siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Terrenos y solar<span class=\"_ _4\"></span>es<span class=\"fse\"> </span>3.877<span class=\"fse\"> </span>1.768<span class=\"fse\"> </span>Promociones en<span class=\"_ _4\"></span> curso<span class=\"fse\"> </span>(<span class=\"ls17\">64</span>) (<span class=\"ls17\">63</span>)<span class=\"fse\"> </span>Edificios terminad<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>305<span class=\"fse ls0\"> </span>265<span class=\"fse ls0\"> </span>4.118<span class=\"ffa fse\"> </span>1.970<span class=\"ffa fse\"> </span>El an\u00e1lisis de sensibilidad realizado a 31 de marzo de 2025 es el siguiente: - <span class=\"_ _41\"> </span>En <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>caso <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>tasa <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>descuento <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>ha <span class=\"_ _d4\"></span>es<span class=\"_ _0\"></span>tablecido <span class=\"_ _d4\"></span>una <span class=\"_ _d3\"></span>sensibilidad <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>+/<span class=\"_ _cf\"></span>- <span class=\"_ _d3\"></span>100 <span class=\"_ _d3\"></span>puntos b\u00e1sicos <span class=\"_ _d2\"> </span>partiendo <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d2\"></span>diferentes <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>scenarios <span class=\"_ _d2\"> </span>econ\u00f3micos <span class=\"_ _d3\"></span>previstos<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>medio plazo, <span class=\"_ _cf\"></span>as\u00ed <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>consideraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>tasa <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>rentabilidad <span class=\"_ _cf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _cf\"></span>exigir\u00edan <span class=\"_ _d4\"></span>otros <span class=\"_ _cf\"></span>promotores con caracter\u00edsticas diferentes al Grupo. - <span class=\"_ _41\"> </span>En <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>caso <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>realizado <span class=\"_ _cf\"></span>an\u00e1lisis <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>+/<span class=\"_ _cf\"></span>- <span class=\"_ _cf\"></span>1%, <span class=\"_ _0\"></span>+/<span class=\"_ _0\"></span>-5% <span class=\"_ _cf\"></span>y +/<span class=\"ls0\">- <span class=\"_ _0\"></span>10% <span class=\"_ _cf\"></span>aunque l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>consideran <span class=\"_ _cf\"></span>poco <span class=\"_ _0\"></span>probable <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>produzcan <span class=\"_ _0\"></span>aumentos </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=\"_ _4\"></span>les.<span class=\"_ _0\"></span> Las <span class=\"_ _d6\"> </span>valoraciones <span class=\"_ _d6\"> </span>y <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>valor <span class=\"_ _d6\"> </span>neto <span class=\"_ _d6\"> </span>contable <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>existencias <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>er\u00edan <span class=\"_ _d6\"> </span>afectadas <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>siguiente <span class=\"_ _d6\"> </span>modo considerando la variaci\u00f3n de la hip\u00f3tesis clave:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>Tasa de descuen<span class=\"_ _4\"></span>to<span class=\"fse\"> </span>Hip\u00f3tesis<span class=\"fse\"> </span>1%<span class=\"fse ls0\"> </span>-<span class=\"ls17\">1%</span><span class=\"fse\"> </span>Incremento/(disminu<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>i\u00f3n)<span class=\"fse\"> </span>Variaci\u00f3n de val<span class=\"_ _4\"></span>or en libros (*)<span class=\"ffa fse\"> </span>(6.751)<span class=\"ffa fse\"> </span>1.793<span class=\"ffa fse\"> </span>Miles de E<span class=\"ls17\">uros</span><span class=\"fse\"> </span>Precio de venta<span class=\"_ _4\"></span><span class=\"fse\"> </span>Hip\u00f3tesis<span class=\"fse\"> </span>-<span class=\"ls17\">1%</span><span class=\"fse\"> </span>1%<span class=\"fse ls0\"> </span>-<span class=\"ls17\">5%</span><span class=\"fse\"> </span>5%<span class=\"fse ls0\"> </span>-<span class=\"ls17\">10%</span><span class=\"fse\"> </span>10%<span class=\"fse ls0\"> </span>Incremento (di<span class=\"_ _4\"></span>sminuci\u00f3n)<span class=\"fse\"> </span>Variaci\u00f3n del valor<span class=\"_ _4\"></span> en libros (*)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>(2.778)<span class=\"fse\"> </span>693.601<span class=\"fse\"> </span>(41.147)<span class=\"fse\"> </span>1.965<span class=\"fse ls0\"> </span>(118.733)<span class=\"fse\"> </span>3.009<span class=\"fse\"> </span>(*) <span class=\"_ _0\"></span><span class=\"ff11\">La <span class=\"_ _cf\"></span>valoraci\u00f3n contable <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e ba<span class=\"_ _0\"></span>sa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>coste <span class=\"_ _cf\"></span>o v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>realizaci\u00f3n, <span class=\"_ _cf\"></span>el meno<span class=\"_ _0\"></span>r. <span class=\"_ _cf\"></span>Incrementos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valor </span>neto <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>realizaci\u00f3n <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>van <span class=\"_ _d2\"> </span>necesariamente <span class=\"_ _d2\"> </span>acompasados <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>impactos <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>valor <span class=\"_ _d2\"> </span>contable <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>las existencias.<span class=\"_ _260\"> </span>El <span class=\"_ _d9\"> </span>impacto <span class=\"_ _d9\"> </span>que <span class=\"_ _db\"> </span>dichas <span class=\"_ _d9\"> </span>sensibilidades <span class=\"_ _d9\"> </span>tendr\u00edan <span class=\"_ _d9\"> </span>en <span class=\"_ _db\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>val<span class=\"_ _0\"></span>oraciones <span class=\"_ _db\"> </span>efectuadas <span class=\"_ _d9\"> </span>por <span class=\"_ _db\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>experto independiente son las siguientes: - <span class=\"_ _c1\"> </span>Una  bajada  de  100  puntos  b\u00e1sicos  en  la  tasa<span class=\"_ _0\"></span>  de  descuento  supondr\u00eda  un  aumento  de  la valoraci\u00f3n <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span><span class=\"lsc\">46</span> <span class=\"_ _d1\"> </span>millones <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>euros <span class=\"_ _d1\"> </span>y <span class=\"_ _d0\"> </span>una <span class=\"_ _d0\"> </span>subida <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>100 <span class=\"_ _d0\"> </span>puntos <span class=\"_ _d0\"> </span>b\u00e1sicos <span class=\"_ _d0\"> </span>supondr\u00eda <span class=\"_ _d1\"> </span>una disminuci\u00f3n de la valoraci\u00f3n de <span class=\"lsc\">44</span> millones de euros. - <span class=\"_ _c1\"> </span>Una bajada del <span class=\"_ _0\"></span>1% <span class=\"_ _0\"></span>de los <span class=\"_ _cf\"></span>pre<span class=\"_ _4\"></span>cios <span class=\"_ _0\"></span>de ve<span class=\"_ _0\"></span>nta supondr\u00eda u<span class=\"_ _0\"></span>na bajada <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span> valoraci\u00f3n <span class=\"_ _0\"></span>de 3<span class=\"_ _cf\"></span>6 millones de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>subida <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>1% <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>cios <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>upondr\u00eda <span class=\"_ _0\"></span>una <span class=\"_ _cf\"></span>subida <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _cf\"></span>de<span class=\"_ _4\"></span> 35 millones de euros. - <span class=\"_ _c1\"> </span>Una <span class=\"_ _d6\"> </span>bajada <span class=\"_ _d6\"> </span>del  5% <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los  p<span class=\"_ _4\"></span>recios <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>venta  s<span class=\"_ _4\"></span>upondr\u00eda <span class=\"_ _d6\"> </span>una  bajada<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>la  valor<span class=\"_ _4\"></span>aci\u00f3n  de <span class=\"_ _d5\"> </span>176 millones <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>euros <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>una <span class=\"_ _d2\"> </span>subida <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>5% <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>precios <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _d2\"> </span>supondr\u00eda <span class=\"_ _d2\"> </span>una <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>ubida <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la valoraci\u00f3n de 1<span class=\"lsc\">73</span> millones de euros. - <span class=\"_ _c1\"> </span>Una <span class=\"_ _d2\"> </span>bajada <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>10% <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>precios <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>venta <span class=\"_ _d6\"> </span>supondr\u00eda <span class=\"_ _d2\"> </span>una <span class=\"_ _d6\"> </span>bajada <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>valoraci\u00f3n <span class=\"_ _d2\"> </span>de  3<span class=\"ls12\">53</span> millones <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>subida <span class=\"_ _d2\"></span>del <span class=\"_ _d3\"></span>10% <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"></span>precios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _d3\"></span>supondr\u00eda <span class=\"_ _d2\"> </span>una <span class=\"_ _d3\"></span>subida <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la valoraci\u00f3n de 3<span class=\"lsc\">45</span> millones de euros.<span class=\"ff13 fs14\"> </span>Al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _cf\"></span><span class=\"ffd\">existen <span class=\"_ _cf\"></span>activos <span class=\"_ _cf\"></span>incluidos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>ep\u00edgrafe <span class=\"_ _cf\"></span>\u201cExistencias\u201d <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span></span>coste <span class=\"_ _cf\"></span>bruto <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span><span class=\"lsc\">75</span>5 millones <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d2\"></span>(750 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"></span>cierre <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>ejercicio <span class=\"_ _d2\"></span>anterior) <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>sirven <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>garant\u00eda <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>los pr\u00e9stamos promotores suscritos por el Grupo (v\u00e9ase Nota <span class=\"ls12\">15<span class=\"_ _0\"></span><span class=\"ls13\">).</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=\"_ _cf\"></span>existen p\u00f3l<span class=\"_ _0\"></span>izas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguro <span class=\"_ _0\"></span>suficientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubren <span class=\"_ _0\"></span>aquellas <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>que s<span class=\"_ _0\"></span>e ha iniciado el desarrollo de la promoci\u00f3n inmobiliaria. A 31 de marzo d<span class=\"_ _0\"></span>e 2025<span class=\"ls10\">, </span>el Grupo tiene re<span class=\"_ _0\"></span>conocidas <span class=\"ffd\">\u201c</span>provisiones a corto plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> por importe total<span class=\"_ _0\"></span> de 37.<span class=\"ls12\">073</span> miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>33.446 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>corresponden <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>provisi\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>terminaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>obras<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span><span class=\"ls15\">y </span>3.627 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uros a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>provisi\u00f3n p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>litigios<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>(31.701 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <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=\"_ _0\"></span> <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que 29.074 <span class=\"_ _d3\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _d3\"></span>correspond\u00edan <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>provisi\u00f3n <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"></span>terminaci\u00f3n <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>obras<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span><span class=\"ls14\">y <span class=\"_ _d3\"></span></span>2.627 <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span><span class=\"ls25\">a </span>\u201c<span class=\"ffa\">provisi\u00f3n para litigios</span>\u201d<span class=\"ffa\">) (v\u00e9ase Nota 10).<span class=\"ff13 fs14\"> </span></span>Existen <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>pasivos que <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>aturaleza <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>registrados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>corriente pero <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _0\"></span>estimado <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contractual <span class=\"_ _cf\"></span>m\u00e1ximo <span class=\"_ _0\"></span>(deuda <span class=\"_ _cf\"></span>financiera <span class=\"_ _0\"></span>afecta <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span>de existencias) superior a doce meses. Son los siguientes:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.<span class=\"ls17\">2024</span><span class=\"fse\"> </span>Existencias (<span class=\"_ _4\"></span>ciclo largo) sin de<span class=\"_ _4\"></span>terioro<span class=\"fse\"> </span>532.438 682.089<span class=\"fse\"> </span>Existencias (<span class=\"_ _4\"></span>ciclo corto) sin de<span class=\"_ _4\"></span>terioro<span class=\"fse\"> </span>918.349 764.506<span class=\"fse\"> </span>Total activos corr<span class=\"_ _4\"></span>ientes<span class=\"ffa fse\"> </span>1.450.787 1.883.621<span class=\"ffa fse\"> </span>Deuda financiera a<span class=\"_ _4\"></span>fecta a la finan<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>iaci\u00f3n de exi<span class=\"_ _4\"></span>stencias (ciclo lar<span class=\"_ _4\"></span>go) <span class=\"ffd\">\u2013</span> Nota 15<span class=\"fse\"> </span>18<span class=\"ls0\">8.851 </span>153.909<span class=\"fse\"> </span>Total pasivos c<span class=\"_ _4\"></span>orrientes<span class=\"ffa fse\"> </span>1.639.638 2.037.530",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "El movimiento habido durante el ejercicio anual terminado el 31 de marzo de 2025, ha sido el siguiente: Miles de Euros<span class=\"_ _0\"></span><span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Anticipos<span class=\"fse\"> </span>Compras de terrenos<span class=\"fse\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fse\"> </span>Bajas (Nota 19.2)<span class=\"fse\"> </span>Capitalizaci\u00f3n de gastos financieros (Nota 19.4)<span class=\"fse\"> </span>Dotaci\u00f3n/ (Aplicaci\u00f3n) Deterioro<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>Combinaci\u00f3n de negocios (Nota 2.6) Existencias<span class=\"ffa fse\"> </span>1.487.007 <span class=\"ffa fse\"> </span>(2.<span class=\"ls3\">921</span>)<span class=\"fse\"> </span>276.303 <span class=\"fse\"> </span>550.181  33.157  (8<span class=\"ls0\">88.426)<span class=\"_ _0\"></span><span class=\"fse\"> </span></span>25.862 <span class=\"fse\"> </span>(2.340)<span class=\"fse\"> </span>1.478.823 <span class=\"ffa fse\"> </span>La <span class=\"_ _d4\"></span><span class=\"ffd ls0\">\u201c<span class=\"ffa\">variaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>existencias<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _d4\"></span>duran<span class=\"_ _0\"></span>te <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d4\"></span>anual <span class=\"_ _d3\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>desglosa </span></span>entre el importe recogido en el estado de flujos de efectivo y otros conceptos, como sigue:<span class=\"_ _260\"> </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.    Deudores comerciales y otras cuentas a cobrar El <span class=\"_ _d3\"> </span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"> </span>cuentas <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"> </span>ep\u00edgrafe <span class=\"_ _d2\"> </span>\u201cDeudores <span class=\"_ _d3\"> </span>comerciales <span class=\"_ _d3\"> </span>y <span class=\"_ _d2\"> </span>otras <span class=\"_ _d3\"> </span>cuentas <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>cobrar\u201d <span class=\"_ _d2\"> </span>al <span class=\"_ _d3\"> </span>cierre <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"> </span>los ejercicios anuales terminados el 31 de marzo de 2025 y el 31 de marzo de 2024 es el siguiente:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Clientes por ven<span class=\"_ _4\"></span>tas y prestacione<span class=\"_ _4\"></span>s de servicios<span class=\"fse\"> </span>61.334 <span class=\"fse\"> </span>42.834 <span class=\"fse\"> </span>Clientes, empre<span class=\"_ _4\"></span>sas asociada<span class=\"_ _4\"></span>s (Nota 20)<span class=\"fse\"> </span>32.522 <span class=\"fse\"> </span>17.393 <span class=\"fse\"> </span>Deudores vario<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>2.149 <span class=\"fse\"> </span>689 <span class=\"fse ls0\"> </span>Personal<span class=\"fse\"> </span>-<span class=\"fse\"> </span>27 <span class=\"fse ls0\"> </span>Activo por impue<span class=\"_ _4\"></span>sto corriente (No<span class=\"_ _4\"></span>ta 17.2) 4.130 <span class=\"fse\"> </span>175 <span class=\"fse ls0\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas (Nota 1<span class=\"_ _4\"></span>7.2)<span class=\"fse\"> </span>40.421<span class=\"ls0\"> <span class=\"fse\"> </span></span>9.725 <span class=\"fse\"> </span>14<span class=\"ls0\">0.556 <span class=\"ffa fse\"> </span></span>70.843 <span class=\"ffa fse\"> </span>El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>analiza <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>forma <span class=\"_ _d3\"></span>peri\u00f3dica <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>riesgo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>insolvencia <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>cobrar <span class=\"_ _d4\"></span>actualizando <span class=\"_ _d4\"></span>la provisi\u00f3n <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>deterioro <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>orrespondiente. <span class=\"_ _cf\"></span>Los <span class=\"_ _d4\"></span>Administradores <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _d4\"></span>que<span class=\"_ _4\"></span> el <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>las <span class=\"_ _d3\"></span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>deudores <span class=\"_ _d2\"> </span>comerciales <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>otras <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>cobrar <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>aproxima <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>su <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>v<span class=\"_ _0\"></span>alor razonable<span class=\"ffd\">\u201d</span>. Para <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>c\u00e1lculo <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>deterioro <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>cobrar <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024, <span class=\"_ _cf\"></span>el Grupo <span class=\"_ _d2\"></span>ha <span class=\"_ _d3\"></span>aplicado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>enfoque <span class=\"_ _d3\"></span>simplificado<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>NIIF <span class=\"_ _d3\"></span>9 <span class=\"_ _d2\"> </span><span class=\"ff11\">Instrumentos <span class=\"_ _d2\"> </span>financieros</span> <span class=\"_ _d2\"> </span>(p\u00e9rdidas <span class=\"_ _d3\"></span>crediticias esperadas <span class=\"_ _d3\"></span><span class=\"ffd\">(en <span class=\"_ _d4\"></span>ingl\u00e9s <span class=\"_ _d3\"> </span>\u201cECL\u201d)</span> <span class=\"_ _d4\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _d4\"></span>toda <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>vida <span class=\"_ _d3\"></span>del <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>ctivo). <span class=\"_ _d4\"></span>Si <span class=\"_ _d3\"></span>bien, <span class=\"_ _d4\"></span>no <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>re<span class=\"_ _0\"></span>gistra <span class=\"_ _d4\"></span>ning\u00fan <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>mpacto <span class=\"_ _d4\"></span>en estas <span class=\"_ _d2\"> </span>cuentas <span class=\"_ _d2\"> </span>an<span class=\"_ _0\"></span>uales <span class=\"_ _d2\"> </span>consolidadas<span class=\"_ _0\"></span>, <span class=\"_ _d2\"> </span>debido <span class=\"_ _d2\"> </span>principalmente <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>acuerdos <span class=\"_ _d2\"> </span>suscritos <span class=\"_ _d2\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>clientes resultan rescindibles si incumplen sus compromisos de pago. Las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>cuentas <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>cobrar<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>o<span class=\"_ _0\"></span>rigen <span class=\"_ _cf\"></span>comercial <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>devengan <span class=\"_ _cf\"></span>intereses. <span class=\"_ _cf\"></span>Los <span class=\"_ _cf\"></span>Administradores <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _cf\"></span>que el importe en l<span class=\"_ _0\"></span>ibros de las cuentas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>deudores comerciales y o<span class=\"_ _0\"></span>tras cuentas por cobrar<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> se ap<span class=\"_ _0\"></span>roxima a su valor razonable.<span class=\"fs16\"> </span>La <span class=\"_ _d2\"> </span>variaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>partida <span class=\"_ _d2\"> </span>\u201cDeudo<span class=\"_ _0\"></span>res <span class=\"_ _d2\"> </span>comerciales <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>otras <span class=\"_ _d2\"> </span>cuentas <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>cobrar\u201d <span class=\"_ _d2\"> </span>durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2025 s<span class=\"_ _0\"></span>e desglosa entre e<span class=\"_ _0\"></span>l importe recogido en e<span class=\"_ _0\"></span>l estado de <span class=\"_ _0\"></span>flujos de efectivo y otros conceptos, como sigue: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Variaci\u00f3n<span class=\"fse\"> </span>Traslado a Flujo<span class=\"_ _4\"></span>s de Efectivo<span class=\"fse\"> </span>Otros<span class=\"fse\"> </span>Clientes por ven<span class=\"_ _4\"></span>tas de promocion<span class=\"_ _87\"></span>es <span class=\"_ _0\"></span>- remesas<span class=\"fse\"> </span>37.597 <span class=\"fse\"> </span>25.829 <span class=\"fse\"> </span>11.768 <span class=\"fse\"> </span>(11.768)<span class=\"fse\"> </span>-<span class=\"ffa fse\"> </span>Clientes, varios<span class=\"fse\"> </span>23.737 <span class=\"fse\"> </span>17.005 <span class=\"fse\"> </span>6.732 <span class=\"fse\"> </span>(6.732)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Clientes, empre<span class=\"_ _4\"></span>sas asociada<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>32.522 <span class=\"fse\"> </span>17.393 <span class=\"fse\"> </span>15.129 <span class=\"fse\"> </span>(15.129)<span class=\"fse\"> </span>-<span class=\"ffa fse\"> </span>Deudores vario<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>2.149 <span class=\"fse\"> </span>689 <span class=\"fse ls0\"> </span>1.460 <span class=\"fse\"> </span>(1.460)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Personal<span class=\"fse\"> </span>- <span class=\"fse\"> </span>27 <span class=\"fse ls0\"> </span>(27)<span class=\"fse ls0\"> </span>27 <span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Activo por impue<span class=\"_ _4\"></span>sto corriente (No<span class=\"_ _4\"></span>ta 17.2)<span class=\"fse\"> </span>4.130 <span class=\"fse\"> </span>175 <span class=\"fse ls0\"> </span>3.955 <span class=\"fse\"> </span>(3.955)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas (Nota<span class=\"_ _4\"></span> 17.2)<span class=\"fse\"> </span>40.421 <span class=\"fse\"> </span>9.725 <span class=\"fse\"> </span>30.696 <span class=\"fse\"> </span>(34.467)<span class=\"fse\"> </span>3.711 <span class=\"fse\"> </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=\"ffa fse\"> </span>14<span class=\"ls0\">0.556 <span class=\"ffa fse\"> </span></span>70.843 <span class=\"ffa fse\"> </span>69.713 <span class=\"ffa fse\"> </span>(73.484)<span class=\"fse\"> </span>3.711 <span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> por compras<span class=\"_ _4\"></span> y ventas de suelo <span class=\"ff10\">\u2013<span class=\"_ _4\"></span><span class=\"ffb\"> cuentas a cob<span class=\"_ _4\"></span>rar<span class=\"ffa fse\"> </span></span></span>(135.424)<span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> sin compras<span class=\"_ _4\"></span> y ventas de suelo <span class=\"ff10\">\u2013<span class=\"_ _4\"></span><span class=\"ffb\"> cuentas a cob<span class=\"_ _4\"></span>rar<span class=\"ffa fse\"> </span></span></span>208<span class=\"ls0\">.908<span class=\"ffa fse\"> </span></span>Como <span class=\"_ _d3\"></span>muestra <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>tabla <span class=\"_ _d3\"></span>anterior, <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>aumen<span class=\"_ _0\"></span>to <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>72.628 <span class=\"_ _d4\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>Deudores <span class=\"_ _d3\"></span>comerciales <span class=\"_ _d4\"></span>y otras <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>obrar<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>ha <span class=\"_ _d4\"></span>supuesto <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>salida <span class=\"_ _d4\"></span>neta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>caja, <span class=\"_ _cf\"></span>reflejada <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>estado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>flujos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>efectivo consolidado p<span class=\"_ _0\"></span>or un impo<span class=\"_ _0\"></span>rte de <span class=\"_ _0\"></span>75.454 miles<span class=\"_ _0\"></span> de euros.<span class=\"_ _0\"></span> Destaca e<span class=\"_ _0\"></span>l incremento de <span class=\"_ _0\"></span>15.129<span class=\"_ _0\"></span> miles de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span><span class=\"ls12\">en </span>\u201cC<span class=\"ffa ls0\">lientes, <span class=\"_ _cf\"></span>empresas <span class=\"_ _cf\"></span>asociadas<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>relacionado, <span class=\"_ _cf\"></span>fundamentalmente, <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>operaciones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>co-inversi\u00f3n <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la </span>parte vinculada Fiji Investment Holding, S.\u00e0.r.l. (v\u00e9ase Nota 20). Dicha <span class=\"_ _d4\"></span>partida <span class=\"_ _d3\"></span>recoge <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>importes<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>cobrar <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>clientes <span class=\"_ _d4\"></span>como <span class=\"_ _d3\"></span>consecuencia <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>firma <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>contratos privados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpraventa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>viviendas.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>reconocido <span class=\"_ _0\"></span>representa, <span class=\"_ _cf\"></span>en ge<span class=\"_ _0\"></span>neral, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>15 % <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>un 25% <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>cada <span class=\"_ _cf\"></span>unidad, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>cobra <span class=\"_ _cf\"></span>mediante <span class=\"_ _0\"></span>cuotas <span class=\"_ _cf\"></span>mensuales <span class=\"_ _0\"></span>lineales <span class=\"_ _cf\"></span>durante <span class=\"_ _0\"></span>el periodo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>construcci\u00f3n, <span class=\"_ _d4\"></span>cu<span class=\"_ _0\"></span>yo <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>medio <span class=\"_ _d4\"></span>es <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>aproximadamente <span class=\"_ _d4\"></span>18 <span class=\"_ _d4\"></span>meses.<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>El <span class=\"_ _d4\"></span>calendario <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>obros establecido <span class=\"_ _cf\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>siguiente: <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>% <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>percibe <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>firma <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>contrato privado; <span class=\"_ _d4\"></span>entre <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>15% <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>25% <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>recauda <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>trav\u00e9s <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>pagos<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>mensuales <span class=\"_ _d4\"></span>hasta <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _d3\"></span>estimada <span class=\"_ _d4\"></span>de entrega; <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>80% <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>70% <span class=\"_ _0\"></span>restante <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquida a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>firma <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la es<span class=\"_ _0\"></span>critura p\u00fab<span class=\"_ _0\"></span>lica de <span class=\"_ _0\"></span>compraventa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entrega<span class=\"_ _260\"> </span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>vivienda. <span class=\"_ _cf\"></span>La<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>cantidades <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>clientes <span class=\"_ _cf\"></span>antes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>firma <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>escritura <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>depositan <span class=\"_ _cf\"></span>en una <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>ba<span class=\"_ _0\"></span>ncaria <span class=\"_ _cf\"></span>especial, <span class=\"_ _cf\"></span>separada <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>otros <span class=\"_ _cf\"></span>fondos <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>Grupo, <span class=\"_ _cf\"></span>destinada <span class=\"_ _d4\"></span>exclusivamente <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>atender los <span class=\"_ _d1\"> </span>pagos <span class=\"_ _d1\"> </span>relacionados <span class=\"_ _d1\"> </span>con  la<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>construcci\u00f3n <span class=\"_ _d1\"> </span>de  l<span class=\"_ _0\"></span>as <span class=\"_ _d1\"> </span>promociones, <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>conformidad  con <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>normativa aplicable (v\u00e9ase Nota 13). La <span class=\"_ _d2\"> </span>variaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>partida <span class=\"_ _d2\"> </span>\u201cDeudo<span class=\"_ _0\"></span>res <span class=\"_ _d2\"> </span>comerciales <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>otras <span class=\"_ _d2\"> </span>cuentas <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>cobrar\u201d <span class=\"_ _d2\"> </span>durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024 s<span class=\"_ _0\"></span>e desglosa entre e<span class=\"_ _0\"></span>l importe recogido en e<span class=\"_ _0\"></span>l estado de <span class=\"_ _0\"></span>flujos de efectivo y otros conceptos, como sigue: Miles de Euros<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>31.03.2023<span class=\"fse\"> </span>Variaci\u00f3n<span class=\"fse\"> </span>Traslado a Flujos de Efectivo<span class=\"fse\"> </span>Otros<span class=\"fse\"> </span>Clientes por ven<span class=\"_ _4\"></span>tas de promocion<span class=\"_ _87\"></span>es <span class=\"_ _0\"></span>- remesas<span class=\"fse\"> </span>25.829 <span class=\"fse\"> </span>23.076 <span class=\"fse\"> </span>2.753 <span class=\"fse\"> </span>(2.<span class=\"ls17\">753</span>)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Clientes, varios<span class=\"fse\"> </span>17.005 <span class=\"fse\"> </span>18.074 <span class=\"fse\"> </span>(1.069)<span class=\"fse\"> </span>1.<span class=\"ls17\">069</span><span class=\"fse\"> </span>-<span class=\"fse\"> </span>Clientes, empre<span class=\"_ _4\"></span>sas asociadas<span class=\"fse\"> </span>17.393 <span class=\"fse\"> </span>1.000 <span class=\"fse\"> </span>16.393 <span class=\"fse\"> </span>(1<span class=\"ls0\">6.<span class=\"ls17\">393</span>)<span class=\"fse\"> </span></span>-<span class=\"fse\"> </span>Deudores vario<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>689 <span class=\"fse ls0\"> </span>713 <span class=\"fse ls0\"> </span>(24)<span class=\"fse ls0\"> </span>(<span class=\"ls17\">24</span>)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Personal<span class=\"fse\"> </span>27 <span class=\"fse ls0\"> </span>2 <span class=\"fse ls0\"> </span>25 <span class=\"fse ls0\"> </span>25 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>Activo por impue<span class=\"_ _4\"></span>sto corriente (No<span class=\"_ _4\"></span>ta 17.2)<span class=\"fse\"> </span>175 <span class=\"fse ls0\"> </span>104 <span class=\"fse ls0\"> </span>71 <span class=\"fse ls0\"> </span>(<span class=\"ls17\">71</span>)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas (Nota<span class=\"_ _4\"></span> 17.2)<span class=\"fse\"> </span>9.725 <span class=\"fse\"> </span>9.237 <span class=\"fse\"> </span>488 <span class=\"fse ls0\"> </span>(15.0<span class=\"ls17\">75</span>)<span class=\"fse\"> </span>14.587 <span class=\"fse\"> </span>Deudores Comerc<span class=\"_ _4\"></span>iales y otras<span class=\"_ _4\"></span> cuentas a cob<span class=\"_ _4\"></span>rar<span class=\"ffa fse\"> </span>70.843 <span class=\"ffa fse\"> </span>52.206 <span class=\"ffa fse\"> </span>18.637 <span class=\"ffa fse\"> </span>(33.224)<span class=\"fse\"> </span>14.587 <span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> por compras<span class=\"_ _4\"></span> y ventas de suelo <span class=\"ff10\">\u2013<span class=\"_ _4\"></span><span class=\"ffb\"> cuentas a cob<span class=\"_ _4\"></span>rar<span class=\"ffa fse\"> </span></span></span>-<span class=\"ffa fse\"> </span>Cambios en el ca<span class=\"_ _4\"></span>pital corriente<span class=\"_ _4\"></span> sin compras<span class=\"_ _4\"></span> y ventas de suelo <span class=\"ff10\">\u2013<span class=\"_ _4\"></span><span class=\"ffb\"> cuentas a cob<span class=\"_ _4\"></span>rar<span class=\"ffa fse\"> </span></span></span>(33.224)<span class=\"ffa fse\"> </span>De <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>datos <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>muestran <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>tabla <span class=\"_ _cf\"></span>anterior, <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>umento <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>18.638 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>del total <span class=\"_ _cf\"></span>deudores, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _cf\"></span>empresas <span class=\"_ _0\"></span>asociadas <span class=\"_ _cf\"></span>ha <span class=\"_ _cf\"></span>supuesto <span class=\"_ _0\"></span>un <span class=\"_ _d4\"></span>uso <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>caja <span class=\"_ _0\"></span>neta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>33.225 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros que <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>deben <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>aumento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>partidas <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>\u201cclientes, <span class=\"_ _cf\"></span>empresas <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>sociadas\u201d <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>16.393 miles  de <span class=\"_ _d5\"> </span>euros. <span class=\"_ _d5\"> </span>Este  aumen<span class=\"_ _4\"></span>to  ha <span class=\"_ _d5\"> </span>sido  causado <span class=\"_ _d6\"> </span>por  las <span class=\"_ _d5\"> </span>operaciones  de <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>o<span class=\"_ _cf\"></span>-inversi\u00f3n <span class=\"_ _d6\"> </span>con  la  e<span class=\"_ _4\"></span>ntidad relacionada Java Investment Holding, S.\u00e0.r.l. y BTS Servicios Inmobiliarios JV1, S.L.U. (v\u00e9ase Nota 20).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "13.    Efectivo y otros activos l\u00edquidos equivalentes El <span class=\"_ _d6\"> </span>ep\u00edgrafe <span class=\"_ _d5\"> </span>\u201cEfectivo <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>otros <span class=\"_ _d6\"> </span>activos <span class=\"_ _d6\"> </span>l\u00edquidos <span class=\"_ _d5\"> </span>equivalentes\u201d <span class=\"_ _d6\"> </span>incluye <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>tesorer\u00eda <span class=\"_ _d6\"> </span>del <span class=\"_ _d5\"> </span>Grupo <span class=\"_ _d2\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>cuentas corrientes a la vista y activos equivalentes al efectivo que cumplan los siguientes requis<span class=\"_ _4\"></span>itos: <span class=\"_ _0\"></span> -<span class=\"ffa\"> <span class=\"_ _e8\"> </span>Que  sea  un  activo  a  corto  plazo  con  un  vencimiento  inferior  a  3  mese<span class=\"_ _4\"></span>s <span class=\"_ _d1\"> </span>desde  la  fecha  de </span>adquisici\u00f3n. -<span class=\"ffa\"> <span class=\"_ _e8\"> </span>Que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>gran <span class=\"_ _0\"></span>liquidez <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>f\u00e1cilmente <span class=\"_ _cf\"></span>convertible <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>ctivo, <span class=\"_ _0\"></span>e<span class=\"_ _cf\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ecir, <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>tenga <span class=\"_ _cf\"></span>restricciones </span>o penalizaciones para su conversi\u00f3n en efectivo. -<span class=\"ffa\"> <span class=\"_ _e8\"> </span>Que est\u00e9 sujeto a un riesgo no significativo de cambios en su valor. </span>-<span class=\"ffa\"> <span class=\"_ _e8\"> </span>Que <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>mantengan <span class=\"_ _0\"></span>para <span class=\"_ _cf\"></span>cumplir <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>corto <span class=\"_ _0\"></span>plazo <span class=\"_ _cf\"></span>o <span class=\"_ _0\"></span>compromisos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pago <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>corto <span class=\"_ _cf\"></span>plazo<span class=\"_ _4\"></span>, </span>formando parte de la pol\u00edtica de gesti\u00f3n normal de la tesorer\u00eda de la Compa\u00f1\u00eda. El importe en libros de estos activos se aproxima a su valor razonable. El detalle de este ep\u00edgrafe del balance consolidado es el siguiente: Miles de Euros 31.03.2025<span class=\"fse\"> </span>31.03.2024 Tesorer\u00eda 342.166  289.787 Otros activos l\u00edqu<span class=\"_ _4\"></span>idos equivalen<span class=\"_ _4\"></span>tes 1.808  - 34<span class=\"ls0\">3.974 <span class=\"ffa\"> </span></span>289.787<span class=\"_ _260\"> </span>Conforme <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>lo <span class=\"_ _d3\"></span>establecido <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Ley <span class=\"_ _d3\"></span>20/2015, <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>14 <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>julio<span class=\"ls10\">, <span class=\"_ _d3\"></span></span>los <span class=\"_ _d2\"></span>anticipos <span class=\"_ _d4\"></span>recibidos <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>cli<span class=\"_ _0\"></span>entes <span class=\"_ _d3\"></span>deben<span class=\"_ _4\"></span> depositarse e<span class=\"_ _0\"></span>n cuentas <span class=\"_ _0\"></span>especiales, separadas <span class=\"_ _0\"></span>de cual<span class=\"_ _0\"></span>quier otra <span class=\"_ _cf\"></span>clase de <span class=\"_ _0\"></span>fondos de<span class=\"_ _0\"></span>l Grupo, <span class=\"_ _0\"></span>y cu<span class=\"_ _0\"></span>yo uso se limita <span class=\"_ _d1\"> </span>exclusivamente <span class=\"_ _d1\"> </span>a <span class=\"_ _d1\"> </span>atender <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>obligaciones <span class=\"_ _d1\"> </span>derivadas <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la <span class=\"_ _d0\"> </span>construcci\u00f3n <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>promociones correspondientes. <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>saldo <span class=\"_ _cf\"></span>afectado <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>esta <span class=\"_ _cf\"></span>limitaci\u00f3n <span class=\"_ _cf\"></span>asciende <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>52.114 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo<span class=\"_ _4\"></span> de 2025 (50.322 miles de euros a cierre del ejercicio anterior<span class=\"_ _4\"></span>).<span class=\"_ _260\"> </span>Adicionalmente, <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>tesorer\u00eda <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _d4\"></span>incluye <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>siguientes <span class=\"_ _cf\"></span>saldos <span class=\"_ _d4\"></span>pignorados <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025: con <span class=\"_ _cf\"></span>objeto <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>garantizar <span class=\"_ _cf\"></span>avales <span class=\"_ _cf\"></span>entregados<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">1.</span>499 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>(1.500 miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2024</span>); <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span>garantizar <span class=\"_ _cf\"></span>avales<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>t\u00e9cnicos <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>5<span class=\"lsc\">89</span> <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de euros <span class=\"_ _cf\"></span>(592 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024); <span class=\"_ _cf\"></span>y<span class=\"ls10\">, <span class=\"_ _cf\"></span></span>vinculados <span class=\"_ _cf\"></span><span class=\"lsc\">a <span class=\"_ _cf\"></span><span class=\"ls18\">la</span></span> <span class=\"_ _cf\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span><span class=\"lsc\">de</span> <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _cf\"></span>en fase de entrega por un importe de 1<span class=\"lsc\">60</span> miles de euros (1.280 miles de euros a 31 de marzo de 2024<span class=\"ls26\">).</span> Por <span class=\"_ _cf\"></span>tanto, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>caja <span class=\"_ _cf\"></span>indisponible<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>asciende <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>54.362 <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>dicha <span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _cf\"></span>(53.691 miles de euros a cierre del ejercicio anterior). Dentro  del <span class=\"_ _d1\"> </span>importe  de  tesorer\u00eda,  se<span class=\"_ _0\"></span>  incluyen  cobros <span class=\"_ _d1\"> </span>de  clientes  mediante  cheque <span class=\"_ _d1\"> </span>bancario  a\u00fan  no abonados en cuenta, por importe de 24.5<span class=\"_ _0\"></span>57 miles de euros a 31 de marzo de 2025 (21.067 miles de euros a 31 de marzo de 2024). Es preciso se\u00f1alar que de acuerdo con la NIC 7 <span class=\"_ _0\"></span><span class=\"ff11\">Es<span class=\"_ _0\"></span>tado de Flujos de Efectivo</span>, los importes <span class=\"_ _d1\"> </span>cobrados <span class=\"_ _d0\"> </span>mediante <span class=\"_ _d1\"> </span>cheques <span class=\"_ _d0\"> </span>bancarios, <span class=\"_ _d1\"> </span>a\u00fan <span class=\"_ _d1\"> </span>pendientes <span class=\"_ _d0\"> </span>de <span class=\"_ _d1\"> </span>abono <span class=\"_ _d1\"> </span>efectivo <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>cuenta, <span class=\"_ _d1\"> </span>s<span class=\"_ _0\"></span>e consideran <span class=\"_ _d2\"> </span>equivalentes <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>efectivo <span class=\"_ _d2\"> </span>siempre <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _d2\"> </span>cobro <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>est\u00e9<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>sujeto <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>riesgo <span class=\"_ _d2\"> </span>significativo <span class=\"_ _d6\"> </span>de<span class=\"_ _4\"></span> cambios <span class=\"_ _d5\"> </span>en <span class=\"_ _d5\"> </span>su <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>alor.  A <span class=\"_ _d6\"> </span>la  f<span class=\"_ _4\"></span>echa  de <span class=\"_ _d6\"> </span>formulaci\u00f3n <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>estas <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d6\"> </span>a<span class=\"_ _0\"></span>nuales <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>onsolidadas,  la <span class=\"_ _d5\"> </span>pr\u00e1ctica totalidad de dichos cheques ya ha sido ingresada en cuenta bancaria sin i<span class=\"_ _4\"></span>ncidencias<span class=\"_ _0\"></span>. El <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>mantiene <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>saldo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cefectivo <span class=\"_ _cf\"></span></span>y <span class=\"_ _cf\"></span>activos <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edquidos <span class=\"_ _0\"></span><span class=\"ffd\">equ<span class=\"_ _0\"></span>ivalentes\u201d <span class=\"_ _cf\"></span></span>en <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nancieras <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>alto nivel crediticio y estos devengan un tipo de inter\u00e9s de merca<span class=\"_ _4\"></span>do.",
   "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=\"_ _ce\"> </span>Capital <span class=\"_ _0\"></span>social Al <span class=\"_ _d1\"> </span>31 <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>marzo  de<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span><span class=\"lsc\">2025</span> <span class=\"_ _d1\"> </span>y  202<span class=\"_ _0\"></span>4, <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>capital  de <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>Sociedad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _d1\"> </span>estaba  compu<span class=\"_ _0\"></span>esto <span class=\"_ _d1\"> </span>por<span class=\"_ _4\"></span> 43.700.000 <span class=\"_ _d4\"></span>acciones <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>1 <span class=\"_ _d4\"></span>euro <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>valor <span class=\"_ _d4\"></span>nominal <span class=\"_ _d4\"></span>cada <span class=\"_ _d4\"></span>una <span class=\"_ _cf\"></span>(<span class=\"_ _cf\"></span>43.700.000 <span class=\"_ _d4\"></span>acciones <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>1 <span class=\"_ _cf\"></span>euro <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>valo<span class=\"_ _0\"></span>r nominal <span class=\"_ _df\"> </span>cada <span class=\"_ _d9\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _df\"> </span>al <span class=\"_ _d9\"> </span>31 <span class=\"_ _df\"> </span>de <span class=\"_ _df\"> </span>marzo <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>2024). <span class=\"_ _d9\"> </span>Las <span class=\"_ _df\"> </span>acciones <span class=\"_ _df\"> </span>estaban <span class=\"_ _df\"> </span>totalmente <span class=\"_ _df\"> </span>s<span class=\"_ _0\"></span>uscritas <span class=\"_ _d9\"> </span>y desembolsadas. A <span class=\"_ _d6\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>2025 <span class=\"_ _d2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d6\"> </span>las <span class=\"_ _d6\"> </span>acciones <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"> </span>Socie<span class=\"_ _0\"></span>dad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d6\"> </span>no <span class=\"_ _d6\"> </span>se encontraban pignoradas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Las <span class=\"_ _d4\"></span>acciones <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>Homes <span class=\"_ _d4\"></span>S.A. <span class=\"_ _d4\"></span>co<span class=\"_ _0\"></span>tizan <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>mercado <span class=\"_ _d4\"></span>continuo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>Madrid, <span class=\"_ _d4\"></span>Barcelona, <span class=\"_ _d4\"></span>Bilbao <span class=\"_ _d4\"></span>y Valencia desde el 20 de octubre de 2017. Al <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _d3\"></span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d3\"></span>terminado <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2025</span>, <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>detalle <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>Accionistas <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </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: % derechos de<span class=\"_ _4\"></span> voto atribuidos a la<span class=\"_ _4\"></span>s acciones<span class=\"fse\"> </span>% derechos de<span class=\"_ _4\"></span> voto a trav\u00e9s de instrumentos financieros<span class=\"fse\"> </span>% Total<span class=\"fse\"> </span>Directo<span class=\"fse\"> </span>Indirecto<span class=\"fse\"> </span>HIPOTECA 43 LU<span class=\"_ _4\"></span>X, S.\u00c0.R.<span class=\"ls17\">L.</span><span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>O'NEILL, RORY <span class=\"_ _4\"></span>JOSEPH 79,02 - 79,02 - Al <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _d3\"></span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d3\"></span>terminado <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2024</span>, <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>detalle <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>Accionistas <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </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 era el siguiente: % derechos de<span class=\"_ _4\"></span> voto atribuidos a la<span class=\"_ _4\"></span>s acciones<span class=\"fse\"> </span>% derechos de<span class=\"_ _4\"></span> voto a trav\u00e9s de instrumentos financieros<span class=\"fse\"> </span>% Total<span class=\"fse\"> </span>Directo<span class=\"fse\"> </span>Indirecto<span class=\"fse\"> </span>HIPOTECA 43 LU<span class=\"_ _4\"></span>X, S.\u00c0.R.<span class=\"ls17\">L.</span><span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>O'NEILL, RORY <span class=\"_ _4\"></span>JOSEPH<span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>-<span class=\"fse\"> </span>79,02<span class=\"fse\"> </span>-<span class=\"fse\"> </span>T. ROWE PRIC<span class=\"_ _4\"></span>E ASSOCIATES, I<span class=\"_ _4\"></span>NC<span class=\"fse\"> </span>4,93<span class=\"fse\"> </span>-<span class=\"fse\"> </span>4,93<span class=\"fse\"> </span>-<span class=\"fse\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "Prima de<span class=\"_ _0\"></span> emisi\u00f3n Al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>prima <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>emisi\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>era <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>334.709<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>(421.569 miles de euros al 31 de marzo de 2024<span class=\"ls13\">).<span class=\"_ _260\"> </span></span>En <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ha <span class=\"_ _d4\"></span>desembolsado <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>dividendo <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>cargo<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la \u201cPrima de emisi\u00f3n\u201d<span class=\"ffa\"> de la Sociedad Dominante por un importe de 86.860 miles de euros. </span>La <span class=\"ffd ls0\">\u201c<span class=\"ffa\">prima de emisi\u00f3n</span>\u201d<span class=\"ffa\"> es de libre distribuci\u00f3n. </span></span>14.3 <span class=\"_ _ce\"> </span>Reserva<span class=\"_ _0\"></span> legal De <span class=\"_ _d3\"></span>acuerdo <span class=\"_ _d3\"></span>con <span class=\"_ _d2\"></span>el <span class=\"_ _d3\"></span>art\u00edculo <span class=\"_ _d4\"></span>274 <span class=\"_ _d2\"></span>del <span class=\"_ _d4\"></span>Texto <span class=\"_ _d3\"></span>Ref<span class=\"_ _0\"></span>undido <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>Sociedades <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>Capital <span class=\"_ _d2\"></span>(TRLSC), debe d<span class=\"_ _0\"></span>estinarse una <span class=\"_ _0\"></span>cifra <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al 10<span class=\"_ _0\"></span>% del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>del eje<span class=\"_ _0\"></span>rcicio a <span class=\"_ _0\"></span>constituir <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>reserva legal <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>que \u00e9sta alcance, al menos, el 20% del capital social. La <span class=\"ffd ls0\">\u201c<span class=\"ffa\">reserva legal</span>\u201d<span class=\"ffa\"> podr\u00e1 utilizarse para aumentar el capital en la pa<span class=\"_ _0\"></span>rte de su saldo que exceda del 10% </span></span>del capital ya aumentado. Salvo <span class=\"_ _0\"></span>para la <span class=\"_ _0\"></span>finalidad <span class=\"_ _0\"></span>mencionada an<span class=\"_ _0\"></span>teriormente, 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 capital <span class=\"_ _0\"></span>social, <span class=\"_ _0\"></span>esta reserva <span class=\"_ _cf\"></span>s\u00f3lo <span class=\"_ _0\"></span>pod<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _cf\"></span>destinarse<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>p\u00e9rdidas, <span class=\"_ _0\"></span>siemp<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>existan <span class=\"_ _cf\"></span>otras <span class=\"_ _cf\"></span>reser<span class=\"_ _4\"></span>vas disponibles suficientes para este fin. Al 31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 y 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>2024 <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 miles de euros, por tanto, \u00e9sta se encuentra totalmente dotada y/o constituida. 14.4 <span class=\"_ _ce\"> </span>Reserva<span class=\"_ _0\"></span>s voluntarias El <span class=\"_ _d3\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _d3\"></span>inicial <span class=\"_ _d2\"> </span>se <span class=\"_ _d3\"></span>origin\u00f3 <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d3\"></span>2017 <span class=\"_ _d2\"></span>como <span class=\"_ _d3\"></span>consecuencia <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>aportaci\u00f3n <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>negocio <span class=\"_ _d2\"> </span>de promoci\u00f3n <span class=\"_ _d0\"> </span>inmobiliaria <span class=\"_ _d0\"> </span>realizada <span class=\"_ _d0\"> </span>por <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span>Accionista <span class=\"_ _d0\"> </span>Mayoritario, <span class=\"_ _d0\"> </span>por <span class=\"_ _d0\"> </span>la <span class=\"_ _d0\"> </span>dife<span class=\"_ _0\"></span>rencia <span class=\"_ _d0\"> </span>entre <span class=\"_ _d0\"> </span>el <span class=\"_ _d9\"> </span><span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span> de la aportaci\u00f3n y el valor en libros del negocio en la contabilidad de la entidad aportante. Durante el <span class=\"_ _0\"></span>ejercicio anual <span class=\"_ _0\"></span>terminado el <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5, el <span class=\"_ _0\"></span>movimiento <span class=\"_ _0\"></span>registrado se corres<span class=\"_ _0\"></span>ponde principalmente con: - <span class=\"_ _e2\"> </span><span class=\"fse\">Aplicaci\u00f3n del resultado del ejercicio an<span class=\"_ _0\"></span>terior. </span>- <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _cf\"></span>resultado <span class=\"_ _cf\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>compraventa <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>acciones <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ropias <span class=\"_ _0\"></span>(v\u00e9ase<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Nota <span class=\"_ _cf\"></span>14.6), <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>202 </span>miles de euros (saldo deudor). - <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _cf\"></span>impacto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>reservas <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivado de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pleados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>AEDAS <span class=\"_ _cf\"></span>en v<span class=\"_ _0\"></span>irtud <span class=\"_ _0\"></span>de </span>los planes de incentivos (v\u00e9ase Nota 14.9), por importe de <span class=\"_ _0\"></span>602 miles de euros (saldo acreedor). Durante el <span class=\"_ _0\"></span>ejercicio anual <span class=\"_ _0\"></span>terminado el <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, el <span class=\"_ _0\"></span>movimiento <span class=\"_ _0\"></span>registrado se corres<span class=\"_ _0\"></span>ponde principalmente con: - <span class=\"_ _e2\"> </span><span class=\"fse\">Aplicaci\u00f3n del resultado del ejercicio an<span class=\"_ _0\"></span>terior. </span>- <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _cf\"></span>resultado <span class=\"_ _0\"></span>neto <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>compraventa <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _cf\"></span>propias<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _cf\"></span>14.6), <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>37<span class=\"_ _4\"></span> </span>miles de euros (saldo deudor). - <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _cf\"></span>impacto <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>reservas <span class=\"_ _cf\"></span>derivado <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntrega <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>acciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>empl<span class=\"_ _0\"></span>eados <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>virtud <span class=\"_ _cf\"></span>d<span class=\"_ _4\"></span>e </span>los planes de incentivos (v\u00e9ase Nota 14.9), por importe de 284 miles de euros (saldo acreedor).<span class=\"_ _0\"></span> 14.5 <span class=\"_ _ce\"> </span>Reserva<span class=\"_ _0\"></span>s 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=\"_ _d3\"></span>dotar\u00e1 <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>re<span class=\"_ _0\"></span>serva <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>capitalizaci\u00f3n <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>quellas <span class=\"_ _d3\"></span>sociedades <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>opten <span class=\"_ _d3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _d3\"></span>reducir <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>b<span class=\"_ _0\"></span>ase imponible <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>impuesto <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>15% <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>importe <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>incremento <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>fondos <span class=\"_ _d4\"></span>propios <span class=\"_ _cf\"></span>siempre <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>dicho incremento <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>antenga <span class=\"_ _cf\"></span>durante <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>tres <span class=\"_ _d4\"></span>a\u00f1os <span class=\"_ _cf\"></span>desde <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>periodo <span class=\"_ _cf\"></span>impositivo <span class=\"_ _d4\"></span>al <span class=\"_ _cf\"></span>que corresponda <span class=\"_ _d5\"> </span>dicha  redu<span class=\"_ _4\"></span>cci\u00f3n,  salvo <span class=\"_ _d6\"> </span>por  la <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>xistencia <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>perdi<span class=\"_ _0\"></span>das <span class=\"_ _d5\"> </span>contables <span class=\"_ _d5\"> </span>en <span class=\"_ _d5\"> </span>la  e<span class=\"_ _4\"></span>ntidad. <span class=\"_ _d5\"> </span>Dicha reserva <span class=\"_ _cf\"></span>figurar\u00e1 <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>balance <span class=\"_ _cf\"></span>con <span class=\"_ _d4\"></span>absoluta <span class=\"_ _cf\"></span>separaci\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>t\u00edtulo <span class=\"_ _cf\"></span>apropiado <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>ser\u00e1 <span class=\"_ _cf\"></span>indisponible <span class=\"_ _cf\"></span>durante dicho plazo de tres a\u00f1os.<span class=\"_ _260\"> </span>A 31 de marzo de <span class=\"lsc\">2025<span class=\"ls10\">, </span></span>determinadas entidades del Grupo ten\u00edan dotadas <span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>reservas de capitalizaci\u00f3n<span class=\"ffd\">\u201d</span> por <span class=\"_ _d4\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">5.</span>788 <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros, <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span><span class=\"ls12\">89</span>4 <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _cf\"></span>fueron <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>otadas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>Sociedad Dominante y <span class=\"_ _0\"></span><span class=\"lsc\">4.894<span class=\"_ _4\"></span><span class=\"ls0\"> miles <span class=\"_ _0\"></span>de euros por la <span class=\"_ _0\"></span>sociedad Aedas Homes <span class=\"_ _0\"></span>Opco, S.L.U. (5.385 m<span class=\"_ _0\"></span>iles euros a 31 </span></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>89<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>fueron <span class=\"_ _0\"></span>dotadas <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>4.4<span class=\"_ _0\"></span>91 miles de euros por la sociedad Aedas Homes Opco, S.L.U.).<span class=\"_ _260\"> </span>En <span class=\"_ _d4\"></span>este <span class=\"_ _d4\"></span>sentido, <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>producido <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>incremento <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>fondos <span class=\"_ _d4\"></span>propios<span class=\"ffd\">\u201d</span> respecto <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>in<span class=\"_ _0\"></span>icio <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>(ie <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>1 <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>abril <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>2024), <span class=\"_ _d2\"> </span>calcula<span class=\"_ _0\"></span>do <span class=\"_ _d2\"> </span>conforme <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>lo <span class=\"_ _d6\"> </span>dispuesto <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el art\u00edculo 25.2 de la Ley del Impuesto sobre Sociedades (LIS). No <span class=\"_ _cf\"></span>o<span class=\"_ _0\"></span>bstante, <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>cifra <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>fondos <span class=\"_ _cf\"></span>propios<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>determinada <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>25, <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>mantienen <span class=\"_ _d4\"></span>los incrementos <span class=\"_ _d3\"></span>registrados <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>tres <span class=\"_ _d3\"></span>ejercicios <span class=\"_ _d2\"></span>anter<span class=\"_ _4\"></span>iores, <span class=\"_ _d3\"></span>cerrados <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2024, <span class=\"_ _d3\"></span>2023 <span class=\"_ _d3\"></span>y 2022, cumpli\u00e9ndose as\u00ed el requisito establecido en el art\u00edculo 25.1 de la citada Ley",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "14.6 <span class=\"_ _ce\"> </span>Acciones propi<span class=\"_ _0\"></span>as El <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Adm<span class=\"_ _4\"></span>inistraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Socieda<span class=\"_ _4\"></span>d <span class=\"_ _0\"></span>Dominante <span class=\"_ _0\"></span>acord\u00f3 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _cf\"></span>reuni\u00f3n del <span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2019 iniciar <span class=\"_ _cf\"></span>operaciones <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>autocartera <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>Programa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Ges<span class=\"_ _0\"></span>ti\u00f3n <span class=\"_ _0\"></span>Discre<span class=\"_ _0\"></span>cional. <span class=\"_ _0\"></span>Posteriormente, <span class=\"_ _cf\"></span>el 25 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>septiembre <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2019, <span class=\"_ _cf\"></span>aprob\u00f3 <span class=\"_ _d4\"></span>un <span class=\"_ _cf\"></span>Prog<span class=\"_ _0\"></span>rama <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Recompra <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d4\"></span>propias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>importe m\u00e1ximo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>50 <span class=\"_ _cf\"></span>millones <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>euros <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>hasta <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2.500.000 <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>autocartera, <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>una vigencia de 36 meses y JB Capital Markets, S.V., S.A.U. como gestor principal. El <span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>ampliar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>l\u00edmite <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>grama de recompra a 150 millones de euros, manteni\u00e9ndose el resto de condiciones. Posteriormente, <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>12<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>julio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>renov\u00f3 <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>programa <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>recompra <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>un <span class=\"_ _d3\"></span>nuevo l\u00edmite <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>50 <span class=\"_ _cf\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>aplicable <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>adquisiciones <span class=\"_ _0\"></span>realizadas <span class=\"_ _cf\"></span>desde <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>27 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>septiembre <span class=\"_ _cf\"></span>de 2023, fecha en la que finaliz\u00f3 el programa anterior. Desde el inicio del programa (8 de ag<span class=\"_ _0\"></span>osto de 2019) hasta el 31 de marzo de 2025, <span class=\"_ _cf\"></span>se han adquirido un total <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>4.582.705 <span class=\"_ _d6\"> </span>acciones <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>ropias, <span class=\"_ _d6\"> </span>representativas <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>9,7<span class=\"_ _0\"></span>9 <span class=\"_ _d2\"> </span>% <span class=\"_ _d6\"> </span>del  capital <span class=\"_ _d2\"> </span>social, <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>im<span class=\"_ _0\"></span>porte agregado de 89.004 miles de euros, con el siguiente desglo<span class=\"_ _4\"></span>se:<span class=\"_ _0\"></span><span class=\"ffc\"> </span>- <span class=\"_ _da\"> </span>Gesti\u00f3n <span class=\"_ _d4\"></span>Discrecional: <span class=\"_ _cf\"></span>148.724 <span class=\"_ _d4\"></span>acciones <span class=\"_ _d4\"></span>(0,32 <span class=\"_ _cf\"></span>% <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>capital), <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>3.020 <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _cf\"></span>(precio medio: 20,31 euros/acci\u00f3n).<span class=\"_ _260\"> </span>Programa <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>Recompra: <span class=\"_ _d4\"></span>2.107.506 <span class=\"_ _d3\"></span>acciones <span class=\"_ _d3\"></span>(4,50 <span class=\"_ _d3\"></span>% <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>capital), <span class=\"_ _d4\"></span>por <span class=\"_ _d3\"></span>41.293 <span class=\"_ _d4\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>euros (precio medio: 19,59 euros/acci\u00f3n). - <span class=\"_ _da\"> </span>Mercado  de <span class=\"_ _d6\"> </span>bl<span class=\"_ _0\"></span>oques:  2.<span class=\"_ _4\"></span>326.475 <span class=\"_ _d5\"> </span>acciones  (<span class=\"_ _4\"></span>4,97  % <span class=\"_ _d6\"> </span>del  c<span class=\"_ _4\"></span>apital),  por <span class=\"_ _d5\"> </span>44.690 <span class=\"_ _d5\"> </span>miles <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>uros (precio medio: 19,21 euros/acci\u00f3n). Entregas de acciones propias a empleados - <span class=\"_ _da\"> </span>Junio <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2<span class=\"_ _0\"></span>021: <span class=\"_ _d2\"> </span>Entrega <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>30.090 <span class=\"_ _d2\"> </span>acciones <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>empleados <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>marco <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Primer <span class=\"_ _d2\"> </span>Ciclo <span class=\"_ _d2\"> </span>del Primer Plan de Incentivos a Largo Plazo, por un importe total de 593 miles de euros. - <span class=\"_ _da\"> </span>Junio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>20<span class=\"_ _0\"></span>22: <span class=\"_ _d4\"></span>Entrega <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>86.933 <span class=\"_ _d4\"></span>acciones <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>empleados <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>marco <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>Segundo <span class=\"_ _d4\"></span>Ciclo <span class=\"_ _d4\"></span>del Primer Plan y el Nuevo Incentivo, por un importe total de 1.786 miles de euros. - <span class=\"_ _da\"> </span>Julio <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2023: <span class=\"_ _0\"></span>Entrega <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2.631 <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>empleados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>marco <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Tercer Ciclo del Primer Plan y el Nuevo Incentivo, por un importe total de 1.006 miles de euro<span class=\"_ _4\"></span>s.<span class=\"_ _0\"></span> - <span class=\"_ _da\"> </span>Julio <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>agosto <span class=\"_ _d4\"></span>2024: <span class=\"_ _cf\"></span>Entrega <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>106.273<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>acciones <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>empleados <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>marco <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>Primer <span class=\"_ _d4\"></span>Ciclo del Segundo Plan de Incentivos, por un importe de <span class=\"_ _0\"></span>2.450 miles de euros. Reducciones de capital mediante amortizaci\u00f3n de <span class=\"ff12\">\u201c</span>acciones propias<span class=\"ff12\">\u201d</span> - <span class=\"_ _da\"> </span>27 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2021: <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1.160.050<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>cciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euro <span class=\"_ _cf\"></span>de v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>nominal <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>una, adquiridas por 22.702 miles de euros. - <span class=\"_ _da\"> </span>25 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>septiembre <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>2023: <span class=\"_ _d3\"></span>amortizaci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>3.106.537 <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>1 <span class=\"_ _d3\"></span>euro <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>valor <span class=\"_ _d2\"></span>nominal cada una, adquiridas por 60.072 miles de euros.<span class=\"_ _260\"> </span>Compras de acciones propias - <span class=\"_ _da\"> </span>Ejercicio terminado el 31 de marzo de <span class=\"_ _0\"></span>2025: salida de caja de <span class=\"lsc\">80</span>2 miles de euros. - <span class=\"_ _da\"> </span>Ejercicio terminado el 31 de marzo de 2024: salida de caja de 7.077 miles de euros.<span class=\"_ _260\"> </span>Saldo de acciones propias A <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>25<span class=\"ls10\">: <span class=\"_ _cf\"></span></span>497.279 <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>rep<span class=\"_ _0\"></span>resentativas <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>1,<span class=\"lsc\">14</span>% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social, <span class=\"_ _cf\"></span>valoradas <span class=\"_ _cf\"></span>en 8.480 miles de euros, a un precio medio de 17,05 euros/acci\u00f3n. A <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>24: <span class=\"_ _cf\"></span>583.260 <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>representativas <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>1,3<span class=\"_ _0\"></span>3% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _cf\"></span>social,<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>valoradas <span class=\"_ _cf\"></span>en 9.888 miles de euros, a un precio medio de 16,95 euros/acci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "14.8 <span class=\"_ _ce\"> </span>Distribuc<span class=\"_ _0\"></span>i\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=\"_ _cf\"></span>a <span class=\"_ _0\"></span>reservas <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>libre <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>sposici\u00f3n, <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _cf\"></span>neto <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>es <span class=\"_ _0\"></span>o, <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>consecuencia del <span class=\"_ _d0\"> </span>reparto, <span class=\"_ _d1\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>resulta <span class=\"_ _d1\"> </span>ser <span class=\"_ _d0\"> </span>inferior <span class=\"_ _d0\"> </span>al <span class=\"_ _d1\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _d0\"> </span>social. <span class=\"_ _d1\"> </span>A <span class=\"_ _d0\"> </span>estos <span class=\"_ _d0\"> </span>efectos, <span class=\"_ _d0\"> </span>los <span class=\"_ _d1\"> </span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _d1\"> </span>imputados directamente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>podr\u00e1n <span class=\"_ _cf\"></span>ser <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>distribuci\u00f3n, <span class=\"_ _cf\"></span>directa <span class=\"_ _0\"></span>ni <span class=\"_ _cf\"></span>indirecta. <span class=\"_ _cf\"></span>Si <span class=\"_ _0\"></span>existieran p\u00e9rdidas <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anterio<span class=\"_ _0\"></span>res <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>hicieran <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>ese <span class=\"_ _d4\"></span>valor <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>patrimonio <span class=\"_ _cf\"></span>neto <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>socied<span class=\"_ _0\"></span>ad <span class=\"_ _cf\"></span>fuera inferior a la cifra del capital social, el beneficio se destinar\u00e1 a la co<span class=\"_ _4\"></span>mpensaci\u00f3n de estas p\u00e9rdidas.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "14.<span class=\"ls0\">9<span class=\"ffa\"> <span class=\"_ _e4\"> </span></span>O<span class=\"_ _4\"></span>tros instrumentos de patrimonio </span>Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _0\"></span>26 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eptiembre <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2017, <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>Accionista <span class=\"_ _0\"></span>Mayoritario <span class=\"_ _cf\"></span>aprob\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>Primer <span class=\"_ _0\"></span>Plan <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Inc<span class=\"_ _0\"></span>entivos <span class=\"_ _0\"></span>a Largo  Plazo  <span class=\"ffd\">(\u201cLTIP\u201d)</span>,  pagadero  en  acciones  y  dirigido  al  <span class=\"ffd\">Consejero  Delegado  (\u201c</span>CEO<span class=\"ffd ls13\">\u201d)</span>,  personal directivo y empleados clave <span class=\"ffd\">(\u201cAlta Direcci\u00f3n\u201d)</span>. El plan comprend\u00eda tres ciclos trienales solapados: - <span class=\"_ _da\"> </span>Primer ciclo: abonado en junio de 2021. - <span class=\"_ _da\"> </span>Segundo ciclo: abonado en junio de 2022. - <span class=\"_ _da\"> </span>Tercer ciclo: comprendido entre el 1 de abril de 2020 y el 31 de marzo de 2023.<span class=\"_ _260\"> </span>Las m\u00e9tricas del tercer ciclo son: EBITDA, margen promotor neto y <span class=\"_ _0\"></span>rentabilidad del accionista, a partes iguales, <span class=\"_ _cf\"></span>incluyendo <span class=\"_ _0\"></span>umbrales <span class=\"_ _0\"></span>m\u00ednimos <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sibilidad <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>sobre<span class=\"_ _0\"></span>-bonus. <span class=\"_ _cf\"></span>El <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acciones <span class=\"_ _cf\"></span>asignado a <span class=\"_ _cf\"></span>cada <span class=\"_ _cf\"></span>beneficiario <span class=\"_ _0\"></span>depende <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>20 <span class=\"_ _cf\"></span>d\u00edas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revios <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>inicio <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>ciclo <span class=\"_ _cf\"></span>y del grado de cumplimiento.<span class=\"_ _260\"> </span>Las <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>CEO <span class=\"_ _cf\"></span>(100%) <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Comit\u00e9 <span class=\"_ _cf\"></span>Directivo <span class=\"_ _cf\"></span>(50%) <span class=\"_ _cf\"></span>est<span class=\"_ _cf\"></span>aban <span class=\"_ _cf\"></span>sujetas <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>per\u00edodo de <span class=\"_ _d4\"></span>restricci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>a\u00f1o. <span class=\"_ _cf\"></span>Adem\u00e1s, <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>caso <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>determinadas <span class=\"_ _cf\"></span>ci<span class=\"_ _0\"></span>rcunstancias, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>plan <span class=\"_ _d4\"></span>incluye una cl\u00e1usula de reintegro (<span class=\"ffd\">\u201c</span>clawback<span class=\"ffd\">\u201d</span><span class=\"ls26\">).</span> El <span class=\"_ _0\"></span>coste <span class=\"_ _cf\"></span>total m\u00e1ximo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.107.201 <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>inicialmente <span class=\"_ _cf\"></span>previstos<span class=\"_ _4\"></span> por <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span>lcanzarse <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>150% <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>objetivos <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>dos <span class=\"_ _d2\"> </span>primeros <span class=\"_ _d6\"> </span>ciclos. <span class=\"_ _d2\"> </span>El <span class=\"_ _d2\"> </span>plan <span class=\"_ _d6\"> </span>fue <span class=\"_ _d2\"> </span>refrendado <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>el Comit\u00e9 de Nombramientos y Retribuciones el 27 de febrero de 2018. El 28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de 2<span class=\"_ _0\"></span>020, el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de Administraci\u00f3n apro<span class=\"_ _0\"></span>b\u00f3 un Nuev<span class=\"_ _0\"></span>o Incentivo, tamb<span class=\"_ _0\"></span>i\u00e9n pagadero en acciones, <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>jetivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egundo <span class=\"_ _0\"></span>ciclo <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>plan. <span class=\"_ _cf\"></span>Fue <span class=\"_ _0\"></span>abonado <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2022, por importe de 1.198.658 euros y con cl\u00e1usula de reintegro aplicable al CEO<span class=\"_ _4\"></span> y Comit\u00e9 de Direcci\u00f3n.<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span>18 <span class=\"_ _cf\"></span>de o<span class=\"_ _0\"></span>ctubre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>otro <span class=\"_ _cf\"></span>Nuevo In<span class=\"_ _0\"></span>centivo <span class=\"_ _0\"></span>vinculado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e9tricas <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rcer <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>del Primer Plan, igualmente pagadero en acciones, y sujeto a cl\u00e1usula de reintegro. En junio de<span class=\"_ _0\"></span> 2022, la Sociedad e<span class=\"_ _0\"></span>ntreg\u00f3 86.933 acc<span class=\"_ _0\"></span>iones propias a empleados <span class=\"_ _0\"></span>por el Se<span class=\"_ _0\"></span>gundo Ciclo y <span class=\"_ _0\"></span>el<span class=\"_ _4\"></span> Nuevo <span class=\"_ _d1\"> </span>Incentivo  aprobado  en <span class=\"_ _d1\"> </span>2020,  l<span class=\"_ _0\"></span>o  que <span class=\"_ _d1\"> </span>supuso  una <span class=\"_ _d1\"> </span>disminuci\u00f3n  en <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>Otros  Instrumentos  de Patrimonio<span class=\"ffd\">\u201d</span> por importe de 3.153 miles de euros (v\u00e9ase Nota 10.6). Con <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d6\"> </span>23  de <span class=\"_ _d6\"> </span>noviembre <span class=\"_ _d6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>2021, <span class=\"_ _d6\"> </span>el  C<span class=\"_ _4\"></span>onsejo <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>Administraci\u00f3n <span class=\"_ _d6\"> </span>aprob\u00f3 <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>Segundo  Plan <span class=\"_ _d6\"> </span>de Incentivos <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>Largo <span class=\"_ _d3\"></span>Plazo, <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>agadero <span class=\"_ _d4\"></span>\u00edntegramente <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>acciones, <span class=\"_ _d4\"></span>dirigido <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>CEO, <span class=\"_ _d4\"></span>personal <span class=\"_ _d3\"></span>directivo <span class=\"_ _d4\"></span>y empleados clave. Consta de tres ciclos trienales solapados: - <span class=\"_ _da\"> </span>1 de abril de 2021 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2024. - <span class=\"_ _da\"> </span>1 de abril de 2022 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2025. - <span class=\"_ _da\"> </span>1 de abril de 2023 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2026. Las m\u00e9tricas del primer ciclo fueron: - <span class=\"_ _da\"> </span>30% EBITDA. - <span class=\"_ _da\"> </span>30% margen promotor neto. - <span class=\"_ _da\"> </span>20% rentabilidad de la accionista absoluta.<span class=\"_ _260\"> </span>- <span class=\"_ _da\"> </span>10% rentabilidad del a<span class=\"_ _0\"></span>ccionista relativa (5% \u00edndice sectorial y 5% IBEX Small Cap.) - <span class=\"_ _da\"> </span>10% indicador de sostenibilidad. - <span class=\"_ _da\"> </span>Las <span class=\"_ _cf\"></span>unidades <span class=\"_ _cf\"></span>asignadas <span class=\"_ _cf\"></span>dependen <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>20 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>esiones <span class=\"_ _cf\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>inicio <span class=\"_ _cf\"></span>del<span class=\"_ _4\"></span> ciclo y del cumplimiento de objetivos. Las <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>CEO <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>Key <span class=\"_ _cf\"></span>Senior <span class=\"_ _cf\"></span>Management <span class=\"_ _cf\"></span>tienen <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>restricci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>dos a\u00f1os. El 50% de las acciones del resto de beneficiarios tambi\u00e9n quedan bloqueadas durant<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>a\u00f1os. Este <span class=\"_ _cf\"></span>segundo <span class=\"_ _d4\"></span>plan <span class=\"_ _cf\"></span>tambi\u00e9n <span class=\"_ _cf\"></span>incluye <span class=\"_ _d4\"></span>cl\u00e1usula <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>reintegro <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>tiene <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>importe <span class=\"_ _cf\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>gregado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>30 millones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros. <span class=\"_ _d1\"> </span>Fue <span class=\"_ _d1\"> </span>refrendado  por <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Comit\u00e9 <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>Nombramientos <span class=\"_ _d1\"> </span>y  Retribuciones <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>23 <span class=\"_ _d1\"> </span>de noviembre de 2021. En <span class=\"_ _d6\"> </span>julio <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d2\"> </span>se <span class=\"_ _d6\"> </span>entregaron <span class=\"_ _d5\"> </span>106.273 <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d6\"> </span>propias<span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>en <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>umplimiento <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>Primer <span class=\"_ _d2\"> </span>Ciclo <span class=\"_ _d6\"> </span>del segundo LTIP, por un importe de 2.450 miles de euros. A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"></span>re<span class=\"_ _0\"></span>gistrado <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>partida <span class=\"_ _d3\"></span>de <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>Otros <span class=\"_ _d2\"> </span>Instrumentos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>Patrimonio (\u201cLTIP\u201d) <span class=\"_ _0\"></span><span class=\"ffa\">pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>hacer <span class=\"_ _0\"></span>frente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>compromiso <span class=\"_ _cf\"></span>asumido p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>empleados <span class=\"_ _0\"></span>clave <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>virtud de </span>ambos <span class=\"_ _d6\"> </span>Ciclos <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>Segundo <span class=\"_ _d2\"> </span>Plan<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>Incentivos <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>Largo <span class=\"_ _d2\"> </span>Plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>asciende <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"lsc\">12.</span>465 <span class=\"_ _d2\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>euros (12.767 miles de euros a 31 de marzo de 2024<span class=\"ls13\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "14.<span class=\"ls0\">9<span class=\"ffa\"> <span class=\"_ _e4\"> </span></span>O<span class=\"_ _4\"></span>tros instrumentos de patrimonio </span>Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _0\"></span>26 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eptiembre <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2017, <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>Accionista <span class=\"_ _0\"></span>Mayoritario <span class=\"_ _cf\"></span>aprob\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>Primer <span class=\"_ _0\"></span>Plan <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Inc<span class=\"_ _0\"></span>entivos <span class=\"_ _0\"></span>a Largo  Plazo  <span class=\"ffd\">(\u201cLTIP\u201d)</span>,  pagadero  en  acciones  y  dirigido  al  <span class=\"ffd\">Consejero  Delegado  (\u201c</span>CEO<span class=\"ffd ls13\">\u201d)</span>,  personal directivo y empleados clave <span class=\"ffd\">(\u201cAlta Direcci\u00f3n\u201d)</span>. El plan comprend\u00eda tres ciclos trienales solapados: - <span class=\"_ _da\"> </span>Primer ciclo: abonado en junio de 2021. - <span class=\"_ _da\"> </span>Segundo ciclo: abonado en junio de 2022. - <span class=\"_ _da\"> </span>Tercer ciclo: comprendido entre el 1 de abril de 2020 y el 31 de marzo de 2023.<span class=\"_ _260\"> </span>Las m\u00e9tricas del tercer ciclo son: EBITDA, margen promotor neto y <span class=\"_ _0\"></span>rentabilidad del accionista, a partes iguales, <span class=\"_ _cf\"></span>incluyendo <span class=\"_ _0\"></span>umbrales <span class=\"_ _0\"></span>m\u00ednimos <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sibilidad <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>sobre<span class=\"_ _0\"></span>-bonus. <span class=\"_ _cf\"></span>El <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acciones <span class=\"_ _cf\"></span>asignado a <span class=\"_ _cf\"></span>cada <span class=\"_ _cf\"></span>beneficiario <span class=\"_ _0\"></span>depende <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>20 <span class=\"_ _cf\"></span>d\u00edas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revios <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>inicio <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>ciclo <span class=\"_ _cf\"></span>y del grado de cumplimiento.<span class=\"_ _260\"> </span>Las <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>CEO <span class=\"_ _cf\"></span>(100%) <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Comit\u00e9 <span class=\"_ _cf\"></span>Directivo <span class=\"_ _cf\"></span>(50%) <span class=\"_ _cf\"></span>est<span class=\"_ _cf\"></span>aban <span class=\"_ _cf\"></span>sujetas <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>per\u00edodo de <span class=\"_ _d4\"></span>restricci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>a\u00f1o. <span class=\"_ _cf\"></span>Adem\u00e1s, <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>caso <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>determinadas <span class=\"_ _cf\"></span>ci<span class=\"_ _0\"></span>rcunstancias, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>plan <span class=\"_ _d4\"></span>incluye una cl\u00e1usula de reintegro (<span class=\"ffd\">\u201c</span>clawback<span class=\"ffd\">\u201d</span><span class=\"ls26\">).</span> El <span class=\"_ _0\"></span>coste <span class=\"_ _cf\"></span>total m\u00e1ximo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.107.201 <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>11 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>inicialmente <span class=\"_ _cf\"></span>previstos<span class=\"_ _4\"></span> por <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span>lcanzarse <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>150% <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>objetivos <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>dos <span class=\"_ _d2\"> </span>primeros <span class=\"_ _d6\"> </span>ciclos. <span class=\"_ _d2\"> </span>El <span class=\"_ _d2\"> </span>plan <span class=\"_ _d6\"> </span>fue <span class=\"_ _d2\"> </span>refrendado <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>el Comit\u00e9 de Nombramientos y Retribuciones el 27 de febrero de 2018. El 28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de 2<span class=\"_ _0\"></span>020, el <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>de Administraci\u00f3n apro<span class=\"_ _0\"></span>b\u00f3 un Nuev<span class=\"_ _0\"></span>o Incentivo, tamb<span class=\"_ _0\"></span>i\u00e9n pagadero en acciones, <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>jetivos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egundo <span class=\"_ _0\"></span>ciclo <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>plan. <span class=\"_ _cf\"></span>Fue <span class=\"_ _0\"></span>abonado <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2022, por importe de 1.198.658 euros y con cl\u00e1usula de reintegro aplicable al CEO<span class=\"_ _4\"></span> y Comit\u00e9 de Direcci\u00f3n.<span class=\"_ _0\"></span> El <span class=\"_ _0\"></span>18 <span class=\"_ _cf\"></span>de o<span class=\"_ _0\"></span>ctubre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>otro <span class=\"_ _cf\"></span>Nuevo In<span class=\"_ _0\"></span>centivo <span class=\"_ _0\"></span>vinculado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e9tricas <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rcer <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>del Primer Plan, igualmente pagadero en acciones, y sujeto a cl\u00e1usula de reintegro. En junio de<span class=\"_ _0\"></span> 2022, la Sociedad e<span class=\"_ _0\"></span>ntreg\u00f3 86.933 acc<span class=\"_ _0\"></span>iones propias a empleados <span class=\"_ _0\"></span>por el Se<span class=\"_ _0\"></span>gundo Ciclo y <span class=\"_ _0\"></span>el<span class=\"_ _4\"></span> Nuevo <span class=\"_ _d1\"> </span>Incentivo  aprobado  en <span class=\"_ _d1\"> </span>2020,  l<span class=\"_ _0\"></span>o  que <span class=\"_ _d1\"> </span>supuso  una <span class=\"_ _d1\"> </span>disminuci\u00f3n  en <span class=\"_ _d0\"> </span><span class=\"ffd\">\u201c</span>Otros  Instrumentos  de Patrimonio<span class=\"ffd\">\u201d</span> por importe de 3.153 miles de euros (v\u00e9ase Nota 10.6). Con <span class=\"_ _d5\"> </span>fecha <span class=\"_ _d6\"> </span>23  de <span class=\"_ _d6\"> </span>noviembre <span class=\"_ _d6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>2021, <span class=\"_ _d6\"> </span>el  C<span class=\"_ _4\"></span>onsejo <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>Administraci\u00f3n <span class=\"_ _d6\"> </span>aprob\u00f3 <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>Segundo  Plan <span class=\"_ _d6\"> </span>de Incentivos <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>Largo <span class=\"_ _d3\"></span>Plazo, <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>agadero <span class=\"_ _d4\"></span>\u00edntegramente <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>acciones, <span class=\"_ _d4\"></span>dirigido <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>CEO, <span class=\"_ _d4\"></span>personal <span class=\"_ _d3\"></span>directivo <span class=\"_ _d4\"></span>y empleados clave. Consta de tres ciclos trienales solapados: - <span class=\"_ _da\"> </span>1 de abril de 2021 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2024. - <span class=\"_ _da\"> </span>1 de abril de 2022 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2025. - <span class=\"_ _da\"> </span>1 de abril de 2023 <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> 31 de marzo de 2026. Las m\u00e9tricas del primer ciclo fueron: - <span class=\"_ _da\"> </span>30% EBITDA. - <span class=\"_ _da\"> </span>30% margen promotor neto. - <span class=\"_ _da\"> </span>20% rentabilidad de la accionista absoluta.<span class=\"_ _260\"> </span>- <span class=\"_ _da\"> </span>10% rentabilidad del a<span class=\"_ _0\"></span>ccionista relativa (5% \u00edndice sectorial y 5% IBEX Small Cap.) - <span class=\"_ _da\"> </span>10% indicador de sostenibilidad. - <span class=\"_ _da\"> </span>Las <span class=\"_ _cf\"></span>unidades <span class=\"_ _cf\"></span>asignadas <span class=\"_ _cf\"></span>dependen <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>20 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>esiones <span class=\"_ _cf\"></span>anteriores <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>inicio <span class=\"_ _cf\"></span>del<span class=\"_ _4\"></span> ciclo y del cumplimiento de objetivos. Las <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>CEO <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>Key <span class=\"_ _cf\"></span>Senior <span class=\"_ _cf\"></span>Management <span class=\"_ _cf\"></span>tienen <span class=\"_ _cf\"></span>una <span class=\"_ _cf\"></span>restricci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>dos a\u00f1os. El 50% de las acciones del resto de beneficiarios tambi\u00e9n quedan bloqueadas durant<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>a\u00f1os. Este <span class=\"_ _cf\"></span>segundo <span class=\"_ _d4\"></span>plan <span class=\"_ _cf\"></span>tambi\u00e9n <span class=\"_ _cf\"></span>incluye <span class=\"_ _d4\"></span>cl\u00e1usula <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>reintegro <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>tiene <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>importe <span class=\"_ _cf\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>gregado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>30 millones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros. <span class=\"_ _d1\"> </span>Fue <span class=\"_ _d1\"> </span>refrendado  por <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Comit\u00e9 <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>Nombramientos <span class=\"_ _d1\"> </span>y  Retribuciones <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>23 <span class=\"_ _d1\"> </span>de noviembre de 2021. En <span class=\"_ _d6\"> </span>julio <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d2\"> </span>se <span class=\"_ _d6\"> </span>entregaron <span class=\"_ _d5\"> </span>106.273 <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>acciones <span class=\"_ _d6\"> </span>propias<span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>en <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>umplimiento <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>Primer <span class=\"_ _d2\"> </span>Ciclo <span class=\"_ _d6\"> </span>del segundo LTIP, por un importe de 2.450 miles de euros. A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"></span>re<span class=\"_ _0\"></span>gistrado <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>partida <span class=\"_ _d3\"></span>de <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>Otros <span class=\"_ _d2\"> </span>Instrumentos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>Patrimonio (\u201cLTIP\u201d) <span class=\"_ _0\"></span><span class=\"ffa\">pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>hacer <span class=\"_ _0\"></span>frente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>compromiso <span class=\"_ _cf\"></span>asumido p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>empleados <span class=\"_ _0\"></span>clave <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>virtud de </span>ambos <span class=\"_ _d6\"> </span>Ciclos <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>Segundo <span class=\"_ _d2\"> </span>Plan<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>Incentivos <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>Largo <span class=\"_ _d2\"> </span>Plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>asciende <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"lsc\">12.</span>465 <span class=\"_ _d2\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>euros (12.767 miles de euros a 31 de marzo de 2024<span class=\"ls13\">).</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "14.10 <span class=\"_ _e9\"> </span>Intereses minoritarios En <span class=\"_ _cf\"></span>este <span class=\"_ _cf\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>recoge <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>parte <span class=\"_ _d4\"></span>proporcional <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>Patrimonio <span class=\"_ _cf\"></span>Neto <span class=\"_ _d4\"></span>Consolidado<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _d4\"></span>entidades del <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span><span class=\"ffd\">consolidadas <span class=\"_ _d3\"> </span>por <span class=\"_ _d3\"> </span>\u201c</span>in<span class=\"_ _0\"></span>tegraci\u00f3n <span class=\"_ _d4\"></span>g<span class=\"_ _0\"></span>lobal<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>las <span class=\"_ _d4\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>participan <span class=\"_ _d4\"></span>otros <span class=\"_ _d3\"></span>accionistas<span class=\"_ _0\"></span>/socios<span class=\"_ _260\"> </span>distintos al mismo. El <span class=\"_ _cf\"></span>movimiento <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>Intereses <span class=\"_ _cf\"></span>M<span class=\"ffd\">inoritarios\u201d <span class=\"_ _cf\"></span></span>por <span class=\"_ _cf\"></span>entidad <span class=\"_ _cf\"></span>dependiente <span class=\"_ _cf\"></span>para <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anual terminado el 31 de marzo de 2025, es el siguiente:<span class=\"_ _260\"> </span>Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"fse\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado atribuible a \u201cIntereses Minoritarios\u201d<span class=\"ffa fse\"> </span>Otras Variaciones<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>SPV Spain 2, S.L.<span class=\"_ _4\"></span><span class=\"fse\"> </span>87,5% 159 <span class=\"fse ls0\"> </span>(5)<span class=\"fse ls0\"> </span>(111) 43 <span class=\"fse ls0\"> </span>Altacus Investmen<span class=\"_ _87\"></span>t<span class=\"_ _0\"></span>s S.A. (*) 75%<span class=\"ls0\"> </span>- (11)<span class=\"ls0\"> </span>(**) <span class=\"lsc\">539 </span><span class=\"fs15\"> </span>529 <span class=\"ls0\"> </span>Lysistrata Inve<span class=\"_ _4\"></span>stments, S.A. (*) 75%<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>(**) <span class=\"lsc\">487 </span><span class=\"fs15\"> </span>474 <span class=\"ls0\"> </span>Cirilla Investmen<span class=\"_ _4\"></span>ts, S.A. (*) 75%<span class=\"ls0\"> </span>- (13)<span class=\"ls0\"> </span>(**) <span class=\"lsc\">662 </span><span class=\"fs15\"> </span>649 <span class=\"ls0\"> </span>Domus Avenida<span class=\"_ _4\"></span>, S.L.<span class=\"fse\"> </span>52%<span class=\"ls0\"> </span>409 <span class=\"fse ls0\"> </span>6 <span class=\"fse ls0\"> </span>(272)<span class=\"fse ls0\"> </span>144 <span class=\"fse ls0\"> </span>568 <span class=\"ffa fse ls0\"> </span>(36)<span class=\"ffa fse ls0\"> </span>1.305 <span class=\"ffa fse\"> </span>1.837 <span class=\"ffa fse\"> </span>(*) <span class=\"_ _d7\"> </span>La <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _cf\"></span>constituy\u00f3 <span class=\"_ _cf\"></span>estas <span class=\"_ _cf\"></span>entidades <span class=\"_ _cf\"></span>durante <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>a\u00f1o <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>cuales <span class=\"_ _0\"></span>no <span class=\"_ _cf\"></span>tuvieron <span class=\"_ _cf\"></span>activida<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>ejercicio<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=\"ls20\">. <span class=\"_ _0\"></span></span>Posteriorme<span class=\"_ _0\"></span>nte, <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span><span class=\"ls27\">12</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>junio<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a S<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>ominante <span class=\"_ _0\"></span>enaje<span class=\"_ _0\"></span>n\u00f3 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>25% <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sus<span class=\"_ _0\"></span> participaciones <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>Socie<span class=\"_ _0\"></span>dades <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Constr<span class=\"_ _0\"></span>uctora <span class=\"_ _0\"></span>San <span class=\"_ _0\"></span>Jos<span class=\"_ _0\"></span>\u00e9, S<span class=\"_ _0\"></span>.A. <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r s<span class=\"_ _0\"></span>u v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>nominal.<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>tanto, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> im<span class=\"_ _0\"></span>porte<span class=\"_ _cf\"></span> que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>recoge <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> tabla <span class=\"_ _d4\"></span>anterior <span class=\"_ _d3\"> </span>se <span class=\"_ _d4\"></span>corr<span class=\"_ _0\"></span>esponde <span class=\"_ _d3\"> </span>b\u00e1sicamente <span class=\"_ _d3\"> </span>al <span class=\"_ _d4\"></span>impor<span class=\"_ _0\"></span>te <span class=\"_ _d4\"></span>neto <span class=\"_ _d4\"> </span>d<span class=\"_ _0\"></span>esembolsado <span class=\"_ _d3\"> </span>por <span class=\"_ _d4\"></span>las <span class=\"_ _d3\"> </span>participacion<span class=\"_ _0\"></span>es <span class=\"_ _d4\"> </span>a <span class=\"_ _d3\"> </span>fecha <span class=\"_ _d4\"> </span>de <span class=\"_ _d3\"> </span>cierre <span class=\"_ _d3\"> </span>del <span class=\"_ _d4\"> </span>ejer<span class=\"_ _0\"></span>cici<span class=\"_ _0\"></span><span class=\"ls27\">o </span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025. <span class=\"_ _cf\"></span>Por <span class=\"_ _cf\"></span>\u00faltimo <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>estas <span class=\"_ _cf\"></span>entidades <span class=\"_ _cf\"></span>est\u00e1n <span class=\"_ _cf\"></span>desarrolla<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>ju<span class=\"_ _0\"></span>nto <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>onstructor<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>an <span class=\"_ _cf\"></span>Jos\u00e9<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>la parte asignada a \u00e9s<span class=\"_ _0\"></span>tas del <span class=\"ffd\">\u201c</span>Pla<span class=\"_ _0\"></span>n Vive<span class=\"ffd\">\u201d</span> promo<span class=\"_ _0\"></span>vido por la Comu<span class=\"_ _0\"></span>nidad Aut\u00f3<span class=\"_ _0\"></span>noma de Mad<span class=\"_ _0\"></span>rid. (**)  Im<span class=\"_ _0\"></span>porte que se ha <span class=\"_ _0\"></span>cobrado/(pag<span class=\"_ _0\"></span>ado) co<span class=\"ls3\">n </span>cont<span class=\"_ _0\"></span>rapartida en <span class=\"ffd\">\u201c<span class=\"_ _0\"></span>efectivo\u201d.</span> El <span class=\"_ _cf\"></span>movimiento <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ep\u00edgrafe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201cintereses <span class=\"_ _cf\"></span>minoritarios\u201d <span class=\"_ _cf\"></span></span>por <span class=\"_ _d4\"></span>entidad <span class=\"_ _cf\"></span>dependiente <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 2024, es el siguiente:<span class=\"_ _260\"> </span>Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"fse\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2023<span class=\"fse\"> </span>Resultado atribuible a \u201cIntereses Minoritarios\u201d<span class=\"ffa fse\"> </span>Otras Variaciones<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>SPV Spain 2, S.L.<span class=\"_ _4\"></span><span class=\"fse\"> </span>87,5% 77<span class=\"fse ls0\"> </span>(5)<span class=\"fse ls0\"> </span>86<span class=\"ls0\"> </span>159<span class=\"fse ls0\"> </span>Domus Avenida, <span class=\"_ _4\"></span>S.L.<span class=\"fse\"> </span>52%<span class=\"ls0\"> </span>465<span class=\"fse ls0\"> </span>93<span class=\"fse ls0\"> </span>(148)<span class=\"fse ls0\"> </span>409<span class=\"fse ls0\"> </span>542<span class=\"ffa fse ls0\"> </span>88<span class=\"ffa fse ls0\"> </span>62<span class=\"ffa fse ls0\"> </span>568",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"c w22 h0_1 gs169\"><div class=\"t m0 x2c h3c y478 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2c h53 y7fb ffc fse fc0 sc0 ls0 ws0\">15. Deuda financiera y otros pasivos financieros </div><div class=\"t m0 x2c h53 y7fc ffc fse fc0 sc0 ls0 ws0\">Detalle y composici\u00f3n </div></div>Al 31 de marzo de <span class=\"lsc\">202</span>5 el Grupo manten\u00eda el siguiente detalle de <span class=\"ffd\">\u201c</span>deuda financiera bruta<span class=\"ffd ls13\">\u201d:</span> Miles de Euros 31 de marzo de 202<span class=\"_ _4\"></span>5 L\u00edmite Pasivo Corriente<span class=\"_ _4\"></span> Pasivo no Corriente Total Vencimiento a largo plazo Vencimiento a corto plazo Pr\u00e9stamos promotor<span class=\"_ _4\"></span>es <span class=\"ffb fc3 ls19\">(a)</span> 795.616  16<span class=\"ls0\">0.942  </span>35 <span class=\"ls0\"> </span>9.403  17<span class=\"ls0\">0.380  </span>Pr\u00e9stamos sue<span class=\"_ _4\"></span>lo  47.900  23.974  20.771  - 44.745  Pr\u00e9stamos pro<span class=\"_ _4\"></span>motores con ent<span class=\"_ _4\"></span>idades de cr\u00e9dito<span class=\"_ _4\"></span>  843.516  18<span class=\"ls0\">4.916  </span>20.806  9.403  21<span class=\"ls0\">5.125  </span>Emisi\u00f3n Bono verd<span class=\"_ _4\"></span>e 255.000  - - 251.695  251.695  Emisi\u00f3n de paga<span class=\"_ _4\"></span>r\u00e9s <span class=\"ffb fc3\">(b)</span> 250.000  - 45.974  19.539  65.514  Intereses de<span class=\"_ _4\"></span> obligaciones y otro<span class=\"_ _4\"></span>s valores neg<span class=\"_ _4\"></span>ociables - - 3.853  - 3.853  Obligaciones y otr<span class=\"_ _4\"></span>os valores ne<span class=\"_ _4\"></span>gociables 505.000  - 49.828  271.234  321.062  Financiaci\u00f3n proye<span class=\"_ _4\"></span>ctos BtR <span class=\"ffb fc3\">(c)</span> 16.499  - 8.234  - 8.234  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"revolving\"  55.000  - - - - Deuda Cor<span class=\"_ _4\"></span>porativa 17.000<span class=\"ls0\"> </span>- 16.898  - 16.898  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"overdraft\" 10.000  - - - - Intereses de<span class=\"_ _4\"></span> financiaci\u00f3n de pro<span class=\"_ _87\"></span>y<span class=\"_ _0\"></span>ectos  - - 4.472  - 4.472  Intereses de<span class=\"_ _4\"></span> otras deudas con<span class=\"_ _4\"></span> entidades de cr\u00e9<span class=\"_ _4\"></span>dito - - 2.096  - 2.096  Otras deudas c<span class=\"_ _4\"></span>on entidades<span class=\"_ _4\"></span> de cr\u00e9dito  98.499<span class=\"ls0\">  </span>- 31.700  - 31.700  Pasivos por arre<span class=\"_ _4\"></span>ndamiento - NIIF <span class=\"_ _4\"></span>16 - - 1.816  3.053  4.869  Otras deudas - Sub<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>enciones Pla<span class=\"_ _4\"></span>n Vive <span class=\"ffb fc3\">(d)</span> - - - 36.677  36.677  Otras deudas <span class=\"ffb fc3\">(e)<span class=\"_ _4\"></span><span class=\"ffa fc0\"> </span></span>- - 929 <span class=\"ls0\"> </span>8.039  8.968  Otros pasivos fina<span class=\"_ _87\"></span>ncieros <span class=\"fc3\">(b) y (f)</span> - - 2.745  47.769  50.514  Total Deuda F<span class=\"_ _4\"></span>inanciera y Otros <span class=\"_ _4\"></span>pasivos 1.447.015  18<span class=\"ls0\">4.916  </span>105.079  328.406  618.401  (a)<span class=\"ff11 fc0\">  <span class=\"ffa\">El  i<span class=\"_ _87\"></span>mporte  registrado <span class=\"_ _d6\"> </span><span class=\"ls17\">en</span>  <span class=\"ffd\">la <span class=\"_ _d6\"> </span>cuenta <span class=\"_ _d6\"> </span>\u201c</span>Pr\u00e9stamos <span class=\"_ _d6\"> </span>promotore<span class=\"_ _4\"></span>s  <span class=\"ffd\">\u2013</span>  <span class=\"ffd\">p<span class=\"_ _4\"></span>asivo  no<span class=\"_ _4\"></span>  corriente\u201d<span class=\"_ _4\"></span>  <span class=\"ffa\">correspon<span class=\"_ _4\"></span>den <span class=\"_ _d6\"> </span>a  pr\u00e9stamo<span class=\"_ _4\"></span>s </span></span></span></span>hipotecarios relac<span class=\"_ _4\"></span>ionadas con \u201cin<span class=\"_ _4\"></span>versiones inmobiliaria<span class=\"ffa\">s</span>\u201d<span class=\"_ _4\"></span><span class=\"ffa\"> </span>(b)<span class=\"ff11 fc0\"> <span class=\"_ _d2\"> </span><span class=\"ffa\">Corresponde<span class=\"_ _4\"></span> a deuda sin garan<span class=\"_ _4\"></span>t\u00eda. </span></span>(c)<span class=\"ffa fc0\">  Cor<span class=\"_ _4\"></span>responde a deuda con pro<span class=\"_ _87\"></span>mesa de hipoteca sobre bien<span class=\"_ _4\"></span>es inmuebles. </span>(<span class=\"ffc\">d)<span class=\"ffa fc0\"> <span class=\"_ _d2\"> </span><span class=\"ffd\">El ep\u00edgrafe \u201cSubvenciones<span class=\"_ _4\"></span> de capital\u201d recoge los importes concedidos por la Comunidad de Madrid el 18 de julio de </span></span></span>2024  a <span class=\"_ _d1\"> </span>las  entidades  del <span class=\"_ _d1\"> </span>Gru<span class=\"_ _4\"></span>po: <span class=\"_ _ea\"> </span>Lysistrata,  Cirilla  y <span class=\"_ _ea\"> </span>Altacus <span class=\"_ _ea\"> </span>Investment, <span class=\"_ _ea\"> </span>para  la <span class=\"_ _ea\"> </span>construcci\u00f3n<span class=\"_ _87\"></span> <span class=\"_ _d1\"> </span>de  viviendas energ\u00e9ticamente<span class=\"_ _4\"></span>  efic<span class=\"_ _4\"></span>ientes  d<span class=\"_ _4\"></span>estinadas <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>alquiler <span class=\"_ _d2\"> </span>asequible, <span class=\"_ _d6\"> </span>financiadas <span class=\"_ _d2\"> </span>con  fondos<span class=\"_ _4\"></span>  Nex<span class=\"_ _4\"></span>t  Ge<span class=\"_ _4\"></span>neration <span class=\"_ _d2\"> </span>E<span class=\"_ _0\"></span>U. <span class=\"_ _d6\"> </span>Los proyectos <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ubican <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>Villalbilla, <span class=\"_ _d4\"></span>Navalcarnero <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>A<span class=\"_ _0\"></span>ranjuez, <span class=\"_ _d4\"></span>respecti<span class=\"_ _4\"></span>vamente. <span class=\"_ _d4\"></span>Las <span class=\"_ _d4\"></span>subvenciones <span class=\"_ _d3\"> </span>ascienden <span class=\"_ _d4\"></span><span class=\"ls1a\">a <span class=\"_ _d2\"> </span><span class=\"ls17\">un </span></span>total <span class=\"_ _cf\"></span>conjunto<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>36.<span class=\"ls17\">677</span> <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros<span class=\"_ _4\"></span>, <span class=\"_ _cf\"></span>est\u00e1n <span class=\"_ _cf\"></span>sujetas <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>hitos <span class=\"_ _cf\"></span>estable<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>idos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>contrato/pliego<span class=\"_ _4\"></span> de <span class=\"_ _cf\"></span>concesi\u00f3n<span class=\"_ _4\"></span>, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>lo<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>podr<span class=\"_ _4\"></span>\u00edan <span class=\"_ _cf\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>ser <span class=\"_ _cf\"></span>potencialmen<span class=\"_ _4\"></span>te <span class=\"_ _cf\"></span>reintegr<span class=\"_ _4\"></span>ables, <span class=\"_ _cf\"></span>aunque<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Direcci\u00f3n<span class=\"_ _87\"></span> <span class=\"_ _cf\"></span>estima <span class=\"_ _cf\"></span>remota <span class=\"_ _0\"></span>su devoluci\u00f3n. <span class=\"_ _cf\"></span>A <span class=\"_ _cf\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span><span class=\"ls17\">202</span>5<span class=\"ls28\">, <span class=\"_ _cf\"></span></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>pendiente <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cobro <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>encuentra<span class=\"_ _4\"></span> registrado en la <span class=\"_ _4\"></span>cuenta <span class=\"ffd\">\u201c</span>Subven<span class=\"_ _4\"></span>ciones por cobr<span class=\"_ _4\"></span>ar <span class=\"ffd\">\u2013</span> Plan Vive <span class=\"ffd\">\u2013</span> Comun<span class=\"_ _4\"></span>idad de Madrid<span class=\"ffd\">\u201d</span> (v\u00e9ase<span class=\"_ _4\"></span> Nota 17<span class=\"_ _4\"></span>.2). (e)<span class=\"ffa fc0\">  Dentro<span class=\"_ _4\"></span> del <span class=\"_ _0\"></span>importe de <span class=\"ffd\">\u201cOtras deudas\u201d recogidas como \u201cPasivos no corrien<span class=\"_ _4\"></span>tes\u201d<span class=\"_ _0\"></span><span class=\"ffa\">, tal como <span class=\"_ _0\"></span>se indica en la Nota <span class=\"_ _0\"></span>2.6, se </span></span></span>incluye el Precio diferido<span class=\"_ _87\"></span> (largo plazo) asumida conse<span class=\"_ _4\"></span>cuencia de la compr<span class=\"_ _4\"></span>a del Grupo Priesa y pe<span class=\"_ _4\"></span>ndiente de pago al<span class=\"_ _87\"></span> 31 de marzo de 202<span class=\"_ _4\"></span>5. (f)<span class=\"ffa fc0\"> <span class=\"_ _d9\"> </span>La <span class=\"_ _d4\"></span>deuda <span class=\"_ _d4\"></span>financiera <span class=\"_ _d4\"></span><span class=\"ffd\">que<span class=\"_ _4\"></span> <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"> </span>recoge <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>subtotal<span class=\"_ _4\"></span> <span class=\"_ _d4\"> </span>\u201cOtros <span class=\"_ _d4\"></span>pasivos <span class=\"_ _cf\"></span>financieros\u201d <span class=\"_ _d4\"></span>dado <span class=\"_ _cf\"></span>su <span class=\"_ _d3\"> </span>naturaleza<span class=\"ffa\">, <span class=\"_ _d4\"></span><span class=\"ls17\">no <span class=\"_ _d4\"></span></span>c<span class=\"_ _0\"></span>omputa<span class=\"_ _4\"></span> <span class=\"_ _d4\"></span>a </span></span></span>efecto del c\u00e1l<span class=\"_ _4\"></span>culo de <span class=\"ffd\">\u201c</span>covenants<span class=\"ffd\">\u201d</span> fina<span class=\"_ _4\"></span>ncieros.<span class=\"_ _260\"> </span>Al 31 de marzo de 2024 el Grupo manten\u00eda el siguiente detalle de <span class=\"ffd\">\u201c</span>deuda <span class=\"ffd\">financiera bruta\u201d:</span> .<span class=\"ffa fsf\">  </span>Miles de Euros 31 de marzo de 202<span class=\"_ _4\"></span>4 L\u00edmite Pasivo Corriente<span class=\"_ _4\"></span> Pasivo no Corriente Total Vencimiento a largo plazo Vencimiento a corto plazo Pr\u00e9stamos promotor<span class=\"_ _4\"></span>es 666.630  144.864  1.881  - 146.745  Pr\u00e9stamo suelo <span class=\"_ _4\"></span> 1.224  - 1.224  - 1.224  Pr\u00e9stamos pro<span class=\"_ _4\"></span>motores con ent<span class=\"_ _4\"></span>idades de cr\u00e9dito<span class=\"_ _4\"></span>  667.854  144.864  3.105  - 147.969  Emisi\u00f3n Bono <span class=\"_ _4\"></span>verde 323.436  - - 320.691  320.691  Emisi\u00f3n de paga<span class=\"_ _4\"></span>r\u00e9s <span class=\"ffb fc3\">(a)</span> 250.000  - 48.722  - 48.722  Intereses de<span class=\"_ _4\"></span> obligaciones y otro<span class=\"_ _4\"></span>s valores neg<span class=\"_ _4\"></span>ociables - - - - - Obligaciones y otr<span class=\"_ _4\"></span>os valores ne<span class=\"_ _4\"></span>gociables 573.436  - 48.722  320.691  369.413  Financiaci\u00f3n proye<span class=\"_ _4\"></span>ctos BtR <span class=\"ffb fc3\">(b)</span> 44.384  9.045  - - 9.045  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"revolving\"  55.000  - - - - Deuda Cor<span class=\"_ _4\"></span>porativa 23.014  - 22.544  - 22.544  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"overdraft\" 10.000  - - - - Intereses de<span class=\"_ _4\"></span> financiaci\u00f3n de pro<span class=\"_ _87\"></span>y<span class=\"_ _0\"></span>ectos  - - 1.848  - 1.848  Intereses de<span class=\"_ _4\"></span> otras deudas con<span class=\"_ _4\"></span> entidades de cr\u00e9<span class=\"_ _4\"></span>dito - - 5.031  - 5.031  Otras deudas c<span class=\"_ _4\"></span>on entidades<span class=\"_ _4\"></span> de cr\u00e9dito  132.398  9.045  29.423  - 38.468  Pasivos por arre<span class=\"_ _4\"></span>ndamiento - NIIF<span class=\"_ _4\"></span> 16 <span class=\"ffb fc3\">(a)</span> - - 2.078  588 <span class=\"ls0\"> </span>2.666  Otras deudas <span class=\"_ _4\"></span>   - - - 87 <span class=\"ls0\"> </span>87 <span class=\"ls0\"> </span>Otros pasivos fina<span class=\"_ _87\"></span>ncieros - - 2.078  675 <span class=\"ls0\"> </span>2.753  Total Deuda F<span class=\"_ _4\"></span>inanciera y Otros <span class=\"_ _4\"></span>pasivos 1.373.688  153.909  83.328  321.366  558.603  (a)<span class=\"ff11\"> <span class=\"fc0\">Corresponde a<span class=\"_ _0\"></span> deuda sin gar<span class=\"_ _0\"></span>ant\u00eda. </span></span>(b)<span class=\"ff11\"> <span class=\"fc0\">Corresponde <span class=\"_ _0\"></span>a deuda con prom<span class=\"_ _0\"></span>esa de hipoteca s<span class=\"_ _0\"></span>obre bienes i<span class=\"_ _0\"></span>nmuebles.<span class=\"_ _0\"></span> </span></span>A <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>deuda <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>ence <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>largo <span class=\"_ _d4\"></span>plazo <span class=\"_ _cf\"></span>rep<span class=\"_ _0\"></span>resenta <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>83,13% <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>deuda<span class=\"_ _4\"></span> registrada (85,08% a 31 de marzo <span class=\"lsc\">2024<span class=\"ls26\">).</span></span> Pr\u00e9stamos promotores A fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>31 marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene en<span class=\"_ _0\"></span> vigor <span class=\"_ _0\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>promotores <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>garant\u00eda hipotecaria <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un total <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"></span>795.616 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span>(666.6<span class=\"lsc\">30</span> <span class=\"_ _d3\"></span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>2024), <span class=\"_ _d2\"> </span>con <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>objetivo <span class=\"_ _d3\"></span>de financiar <span class=\"_ _cf\"></span><span class=\"lsc\">93</span> <span class=\"_ _0\"></span>promociones <span class=\"_ _cf\"></span>(101 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romociones <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2024). <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>estos <span class=\"_ _cf\"></span>pr\u00e9stamos, <span class=\"_ _0\"></span>el importe registrado p<span class=\"_ _0\"></span>or el criterio de<span class=\"_ _0\"></span> valoraci\u00f3n del cos<span class=\"_ _0\"></span>te amortizado a 3<span class=\"_ _cf\"></span>1 <span class=\"lsc\">de </span>marzo <span class=\"_ _0\"></span>de 2025 es d<span class=\"_ _0\"></span>e <span class=\"ls12\">17<span class=\"_ _0\"></span></span>0.380 miles de euros (146.745 miles de euros a 31 de marzo de 2024).  El <span class=\"_ _d4\"></span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>inter\u00e9s <span class=\"_ _d4\"></span>relativo <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>mismos <span class=\"_ _d4\"></span>es <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>EURIBOR <span class=\"_ _d3\"></span>m\u00e1s <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>diferencial <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>oscila <span class=\"_ _d4\"></span>entre <span class=\"_ _d2\"> </span>110 <span class=\"_ _cf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>300 puntos <span class=\"_ _d3\"></span>b\u00e1sicos. <span class=\"_ _d3\"></span>El <span class=\"_ _d3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d4\"></span>nomi<span class=\"_ _0\"></span>nal <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>ispuesto, <span class=\"_ _d3\"></span>171.585 <span class=\"_ _d3\"></span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _d3\"></span>representa <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span><span class=\"lsc\">22</span>% <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>importe total <span class=\"_ _0\"></span>formalizado <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>795.616 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de euros). <span class=\"_ _cf\"></span>A <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>aden <span class=\"_ _0\"></span>87.643 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>dispuestos <span class=\"_ _0\"></span>y garantizados de la cuenta de compradores, quedando un importe<span class=\"_ _0\"></span> disponible de 536.388 miles de euros. Esta <span class=\"_ _d4\"></span>cantidad <span class=\"_ _d4\"></span>puede <span class=\"_ _d4\"></span>ser <span class=\"_ _d4\"></span>dispues<span class=\"_ _0\"></span>ta <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>vayan <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>umpliendo <span class=\"_ _d4\"></span>dos <span class=\"_ _d4\"></span>tipos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>condiciones: <span class=\"_ _d4\"></span>(i) Alcanzar <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></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>ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>determinado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cada <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _0\"></span>(porcentaje <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></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 proyecto. A <span class=\"_ _d4\"></span>fecha <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>cumpl\u00edan <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>condiciones <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>disponer <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>12,9 <span class=\"_ _d4\"></span>millones <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>uro<span class=\"_ _4\"></span>s adicionales, correspondientes a facturas de proveedores aprobadas y no dispuestas. Del <span class=\"_ _d4\"></span>total <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d3\"></span>promotores, <span class=\"_ _d4\"></span>s\u00f3lo <span class=\"_ _d4\"></span>uno <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>llos<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>formalizado <span class=\"_ _d4\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>financiar <span class=\"_ _d4\"></span>3 <span class=\"_ _d3\"></span>promociones <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>un importe de 98.000 miles de euros y que a fecha de 31 de marzo de<span class=\"_ _0\"></span> 2025 no estaba dispuesto, contiene un \u201c<span class=\"ff11\">covenant<span class=\"ffa\"> <span class=\"_ _d1\"> </span>financiero</span></span>\u201d<span class=\"ffa\"> <span class=\"_ _d1\"> </span>ligado  al <span class=\"_ _d1\"> </span>cumplimiento  de<span class=\"_ _0\"></span>l <span class=\"_ _d1\"> </span>citado  contrato <span class=\"_ _d1\"> </span>de <span class=\"_ _ea\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _d1\"> </span>cuyo  detalle <span class=\"_ _d1\"> </span>es <span class=\"_ _d1\"> </span>el </span>siguiente: Aedas Homes S.A. Loan to Value ratio<span class=\"ffa\"> no deber\u00e1 superar el <span class=\"lsc\">35</span>% a 31 de marzo. </span>Pr\u00e9stamos suelo A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d6\"> </span>integra <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>su <span class=\"_ _d6\"> </span>balance <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _d2\"> </span>cuatro <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>con <span class=\"_ _d6\"> </span>garant\u00eda hipotecaria <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>l\u00edmite <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>47.900 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>dispuesto<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>registrad<span class=\"_ _4\"></span>o por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>criterio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>coste <span class=\"_ _cf\"></span>amortizado <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>44.745 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros. <span class=\"_ _0\"></span>El <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>dispuesto<span class=\"_ _4\"></span> a <span class=\"_ _0\"></span>esa <span class=\"_ _0\"></span>fecha es<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>44.400<span class=\"_ _0\"></span> mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> euros, <span class=\"_ _0\"></span>devengando<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Euribor 3 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un<span class=\"_ _4\"></span> diferencial de entre 200 y 300 puntos b\u00e1sicos. Deuda Corporativa A <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>integra <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>balance <span class=\"_ _d4\"></span>dos <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>corporativos <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>l\u00edmite total <span class=\"_ _0\"></span>de 17.000 miles <span class=\"_ _0\"></span>de euros dis<span class=\"_ _0\"></span>puestos en s<span class=\"_ _0\"></span>u totalidad a<span class=\"_ _0\"></span> esa <span class=\"_ _0\"></span>fecha, que <span class=\"_ _0\"></span>devengan un tipo d<span class=\"_ _0\"></span>e inter\u00e9s <span class=\"_ _0\"></span>de Euribor <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>3 <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>12 <span class=\"_ _cf\"></span>meses <span class=\"_ _d4\"></span>m\u00e1s <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>di<span class=\"_ _0\"></span>ferencial <span class=\"_ _cf\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">250</span> <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>300 <span class=\"_ _d4\"></span>puntos <span class=\"_ _d4\"></span>b\u00e1sicos. <span class=\"_ _cf\"></span>Estos <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>cuentan con garant\u00eda hipotecaria.  Financiaci\u00f3n proyectos BtR Con <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>22 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _cf\"></span>de 2<span class=\"_ _0\"></span>021, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _cf\"></span>dependiente <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Rental, <span class=\"_ _cf\"></span>S.L.U. <span class=\"_ _cf\"></span>(antes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>enominada Facornata  Servicios  y  Gestiones,  S.L<span class=\"_ _0\"></span>.U..)  formaliz\u00f3 <span class=\"_ _ea\"> </span>un<span class=\"_ _0\"></span>  acuerdo  de  financiaci\u00f3n  con  la  s<span class=\"_ _0\"></span>ociedad  de inversi\u00f3n <span class=\"_ _cf\"></span>\u201cIberia <span class=\"_ _d4\"></span>Private <span class=\"_ _cf\"></span>Real <span class=\"_ _cf\"></span>Assets <span class=\"_ _cf\"></span>Credit,<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _cf\"></span></span>SCSp\u201d <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>112.152 <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>euros <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>finalidad <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>financiar parcialmente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>construcci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _cf\"></span>Build <span class=\"_ _0\"></span>to <span class=\"_ _cf\"></span>Rent <span class=\"_ _0\"></span>(BtR). <span class=\"_ _cf\"></span>La <span class=\"_ _0\"></span>duraci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trato <span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>formalizaci\u00f3n y<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> cos<span class=\"_ _0\"></span>te es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Euribor <span class=\"_ _0\"></span>3M <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> diferencial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>500 <span class=\"_ _0\"></span>puntos b\u00e1sicos aplicando un Euribor del 0% si fuera negativo.  A 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span><span class=\"lsc\">de </span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025<span class=\"ls10\">, <span class=\"_ _0\"></span></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>financiados h<span class=\"_ _0\"></span>an sido <span class=\"_ _0\"></span>completados <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u00f3lo <span class=\"_ _0\"></span>uno de <span class=\"_ _0\"></span>ellos <span class=\"_ _0\"></span>estaba pendiente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>entrega, <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>lo <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>permit\u00eda <span class=\"_ _cf\"></span>disposiciones <span class=\"_ _0\"></span>adicionales<span class=\"_ _0\"></span><span class=\"ls10\">. <span class=\"_ _cf\"></span></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de 2025, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>saldo <span class=\"_ _d2\"> </span>nominal <span class=\"_ _d2\"> </span>dispuesto <span class=\"_ _d2\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>8.351 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>euros. <span class=\"_ _d6\"> </span>El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>registrado <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>criterio <span class=\"_ _d2\"> </span>de valoraci\u00f3n del coste amortizado a 31 de marzo de 2025 es de 8.234 miles de e<span class=\"_ _0\"></span>uros.<span class=\"fc2\"> </span>En <span class=\"_ _d8\"> </span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>dicha <span class=\"_ _d7\"> </span>financiaci\u00f3n, <span class=\"_ _d8\"> </span>se <span class=\"_ _d8\"> </span>o<span class=\"_ _0\"></span>torg\u00f3 <span class=\"_ _d8\"> </span>una <span class=\"_ _d8\"> </span>promesa <span class=\"_ _d7\"> </span>de <span class=\"_ _d8\"> </span>hipoteca <span class=\"_ _d8\"> </span>so<span class=\"_ _0\"></span>bre <span class=\"_ _d8\"> </span>los <span class=\"_ _d8\"> </span>inmuebles. Adicionalmente, <span class=\"_ _d0\"> </span>existen <span class=\"_ _d1\"> </span>covenants <span class=\"_ _d0\"> </span>financieros <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>la <span class=\"_ _d0\"> </span>sociedad <span class=\"_ _db\"> </span>Aedas <span class=\"_ _d1\"> </span>Homes <span class=\"_ _d0\"> </span>Rental, <span class=\"_ _d0\"> </span>S.L.U. <span class=\"_ _d0\"> </span>(antes<span class=\"_ _4\"></span> denominada <span class=\"_ _d6\"> </span>Facornata <span class=\"_ _d6\"> </span>Servicios <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>Gestiones, <span class=\"_ _d6\"> </span>S.L.U..)  ligados <span class=\"_ _d2\"> </span>al <span class=\"_ _d6\"> </span>cumplimiento <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>ci<span class=\"_ _0\"></span>tado <span class=\"_ _d6\"> </span>contrato <span class=\"_ _d6\"> </span>de financiaci\u00f3n, cuyo detalle es el siguiente: a)<span class=\"ls0\"> <span class=\"_ _eb\"> </span><span class=\"ff11\">Loan to Cost ratio</span> no deber\u00e1 superar el 75% en cada trimestre. </span>b)<span class=\"ls0\"> <span class=\"_ _eb\"> </span><span class=\"ff11\">Loan to Value ratio</span> no deber\u00e1 superar el 60% en cada trimestre. </span>c)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Saldo m\u00ednimo en caja de 750 miles de euros. </span>A <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _d4\"></span><span class=\"ffd\">se <span class=\"_ _cf\"></span>cumplen <span class=\"_ _cf\"></span>todos <span class=\"_ _cf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>\u201ccovenants\u201d <span class=\"_ _cf\"></span>financieros <span class=\"_ _cf\"></span>ligados <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>cumplimiento <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>citado </span>contrato de financiaci\u00f3n.  Pr\u00e9stamos de proyectos clasificados como pasivos corrientes 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) <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>pr\u00e9stamos <span class=\"_ _cf\"></span>cl<span class=\"_ _0\"></span>asificados <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span>pasivo <span class=\"_ _cf\"></span>corriente <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>largo <span class=\"_ _cf\"></span>plazo<span class=\"_ _cf\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>acuerdo con los t\u00e9rminos contractuales formalizados, es el siguiente: Miles de Euros 31.03.2025 31.03.2024 31/03/2026  39.742 13.745 31/03/2027  64.280 15.899 31/03/2028  <span class=\"ls17\">14.822</span> 7.708 31/03/2029  <span class=\"ls17\">8.874</span> 4.863 31/03/30 y siguien<span class=\"_ _4\"></span>tes 88.542 114.036  2<span class=\"ls17\">16.26</span>0 156<span class=\"ls0\">.</span>25<span class=\"ls0\">1<span class=\"ffa\"> </span></span>De <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _cf\"></span>1 <span class=\"_ _cf\"></span><span class=\"ff11\">Presenta<span class=\"_ _4\"></span>ci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Estados <span class=\"_ _cf\"></span>Financieros<span class=\"ffa\">, <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>tal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>expone <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _cf\"></span>4<span class=\"_ _0\"></span>.18, <span class=\"_ _cf\"></span><span class=\"ls18\">la </span></span></span>Sociedad <span class=\"_ _d4\"></span>clasifica <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>pasivos <span class=\"_ _d4\"></span>corrientes<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>aquellos <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d3\"></span>y <span class=\"_ _d4\"></span>deudas, <span class=\"_ _d3\"></span>aun <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>vencimiento contractual  sea <span class=\"_ _d6\"> </span>supe<span class=\"_ _0\"></span>rior <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>doce <span class=\"_ _d5\"> </span>meses,  cuando <span class=\"_ _d6\"> </span>est\u00e1n  directa  o <span class=\"_ _d6\"> </span>indirectamente  vincul<span class=\"_ _4\"></span>ados  a <span class=\"_ _d5\"> </span>activos incluidos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ciclo <span class=\"_ _cf\"></span>normal <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>explotaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>actividad <span class=\"_ _cf\"></span>inmobiliaria. <span class=\"_ _cf\"></span>En <span class=\"_ _cf\"></span>este <span class=\"_ _cf\"></span>sector, <span class=\"_ _cf\"></span>donde <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ciclo <span class=\"_ _cf\"></span>de explotaci\u00f3n  suele <span class=\"_ _d5\"> </span>superar  l<span class=\"_ _4\"></span>os  24-36  meses, <span class=\"_ _d6\"> </span>se  mantienen <span class=\"_ _d5\"> </span>como  <span class=\"ffd\">\u201c</span>activos  corrientes<span class=\"ffd\">\u201d</span>  l<span class=\"_ _4\"></span>as  <span class=\"ffd\">\u201c</span>existencias<span class=\"_ _260\"> </span>inmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>cuya <span class=\"_ _d4\"></span>finalizaci\u00f3n, <span class=\"_ _cf\"></span>construcci\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>entrega <span class=\"_ _d4\"></span>se <span class=\"_ _cf\"></span>prev<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>superior <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>oce <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>eses, <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span>manera <span class=\"_ _cf\"></span>que, <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>reflejar <span class=\"_ _cf\"></span>adecuadamente <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201ccapital <span class=\"_ _d4\"></span>corriente\u201d <span class=\"_ _cf\"></span>y/o <span class=\"_ _cf\"></span>\u201c</span>fondo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>maniobra<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>ga<span class=\"_ _0\"></span>rantizar <span class=\"_ _cf\"></span>una representaci\u00f3n  fiel <span class=\"_ _d1\"> </span>del  negocio <span class=\"_ _d1\"> </span>conforme  a  su <span class=\"_ _d1\"> </span>operativa  habitual<span class=\"_ _cf\"></span>  <span class=\"ffd\">(\u201cbusiness  as<span class=\"_ _0\"></span>  usual\u201d)</span>, <span class=\"_ _d1\"> </span>tambi\u00e9n  se clasifican como pasivos corrientes las financiaciones asociadas a dichos a<span class=\"_ _4\"></span>ctivos.<span class=\"_ _0\"></span> Bono verde Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>21 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>mayo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2021, <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>entidad <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _cf\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U. <span class=\"_ _cf\"></span>emiti\u00f3 <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>bono <span class=\"_ _cf\"></span>verd<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>admitido <span class=\"_ _cf\"></span>a negociaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Exchange <span class=\"_ _cf\"></span>Market <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Bolsa <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Valores d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Irlanda <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>de 325 millones de euros con vencimiento el 15 de agosto de 2026. Los <span class=\"_ _d4\"></span>bo<span class=\"_ _0\"></span>nos <span class=\"_ _d4\"></span>devengan <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>inter\u00e9s <span class=\"_ _d4\"></span>fijo <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>4% <span class=\"_ _d4\"></span>desde <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>fecha <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>emisi\u00f3n <span class=\"_ _d3\"></span>hasta <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>15 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>agosto <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>2026, pagadero semestralmente. Dichos  bonos  constituyen  obligaciones  senior  de<span class=\"_ _0\"></span>l  Emisor  y  est\u00e1n  garantizados  por  (i)  una  g<span class=\"_ _0\"></span>arant\u00eda personal otorgada <span class=\"_ _0\"></span>por AEDAS, <span class=\"_ _0\"></span>(ii) una <span class=\"_ _0\"></span>prenda de <span class=\"_ _0\"></span>primer rango s<span class=\"_ _0\"></span>ujeta a ley <span class=\"_ _0\"></span>espa\u00f1ola sobre la <span class=\"_ _0\"></span>totalidad del capital <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Emisor <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prenda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>sujeta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ley <span class=\"_ _0\"></span>espa\u00f1ola <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de cr\u00e9dito de AEDAS derivados de cualesquiera pr\u00e9stamos intragrupo. La <span class=\"_ _d2\"> </span>mencionada <span class=\"_ _d3\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _d2\"></span>Dependiente <span class=\"_ _d3\"></span>tiene <span class=\"_ _d2\"> </span>intenci\u00f3n <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>utilizar <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>fondos <span class=\"_ _d3\"></span>brutos <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>emisi\u00f3n <span class=\"_ _d2\"> </span>para fines  corporativos <span class=\"_ _d6\"> </span>g<span class=\"_ _0\"></span>enerales, <span class=\"_ _d5\"> </span>incluyendo  la <span class=\"_ _d6\"> </span>amortizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>de  deuda <span class=\"_ _d6\"> </span>financiera  corporativa,  d<span class=\"_ _4\"></span>otarse  de<span class=\"_ _87\"></span> efectivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>honorarios, <span class=\"_ _0\"></span>comisiones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos e<span class=\"_ _0\"></span>n relaci<span class=\"_ _0\"></span>\u00f3n con <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>emisi\u00f3n. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Adem\u00e1s <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>uso de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>fondos b<span class=\"_ _0\"></span>rutos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misi\u00f3n, <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>edad <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>estinar <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cantidad <span class=\"_ _0\"></span>igual <span class=\"_ _cf\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>fondos netos de la emisi\u00f3n para proyectos verdes elegibles. Durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>mes <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>febrero <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2024, <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>grupo <span class=\"_ _d2\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Opco, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _0\"></span>. <span class=\"_ _d6\"> </span>recompr\u00f3 <span class=\"_ _d6\"> </span>en operaciones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _cf\"></span>abierto <span class=\"_ _cf\"></span>bonos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _d4\"></span>nominal <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>1<span class=\"_ _0\"></span>.564<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _d4\"></span>quedando en circulaci\u00f3n bonos por un importe nominal de 323.436 miles de euros a 31 de marzo de 2025. El <span class=\"_ _d3\"></span>20 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>2024, <span class=\"_ _d3\"></span>Aedas <span class=\"_ _d3\"></span>Homes <span class=\"_ _d3\"></span>Opco <span class=\"_ _d3\"></span>S.L.U. <span class=\"_ _d3\"></span>lanz\u00f3 <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>ferta <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>\u00fablica <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>recompra <span class=\"_ _d3\"></span>parcial <span class=\"_ _d3\"></span>del bono <span class=\"_ _cf\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>complet\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>d\u00eda <span class=\"_ _d4\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2024 <span class=\"_ _cf\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>recompra <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>bonos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _cf\"></span>nominal <span class=\"_ _d4\"></span>total <span class=\"_ _cf\"></span>de 68.436 miles de euros. Los <span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>nos <span class=\"_ _0\"></span>recomprados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>8.436<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>junto <span class=\"_ _cf\"></span>con <span class=\"_ _0\"></span>los recomprados <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>abierto <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>febrero <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>1.564<span class=\"_ _cf\"></span> <span class=\"_ _0\"></span>miles de<span class=\"ls0\"> <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>fueron <span class=\"_ _cf\"></span>cancelados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024. <span class=\"_ _0\"></span>Tra<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>esa <span class=\"_ _cf\"></span>amortizaci\u00f3n, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _cf\"></span>de<span class=\"_ _4\"></span> </span>bonos que han quedado en circulaci\u00f3n es de 255.000 miles euros. Para <span class=\"_ _d2\"> </span>cubrir <span class=\"_ _d2\"> </span>cualquier <span class=\"_ _d2\"> </span>contingencia <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>pueda <span class=\"_ _d2\"> </span>surgir, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>emisi\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>bono <span class=\"_ _d2\"> </span>lleva <span class=\"_ _d2\"> </span>asociado <span class=\"_ _d2\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _d2\"> </span>l\u00ednea <span class=\"_ _d2\"> </span>de cr\u00e9dito <span class=\"_ _d1\"> </span>\u201crevolving\u201d  tipo  \u201cback<span class=\"_ _0\"></span><span class=\"ffa\">-</span>up\u201d. <span class=\"_ _d1\"> </span>El  l\u00edmite <span class=\"_ _ea\"> </span>d<span class=\"_ _0\"></span>e  la <span class=\"_ _d1\"> </span>l\u00ednea  de <span class=\"_ _d1\"> </span>cr\u00e9dito  es <span class=\"_ _d1\"> </span>de  55  m<span class=\"_ _0\"></span>illones  de <span class=\"_ _d1\"> </span>euros  con vencimiento <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>21 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>febrero <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2026. <span class=\"_ _0\"></span>Esta <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _cf\"></span>devenga <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _cf\"></span>variable <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe dispuesto <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Eu<span class=\"_ _0\"></span>ribor <span class=\"_ _cf\"></span>m\u00e1s <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>margen <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>2% <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>3% <span class=\"_ _d4\"></span>dependiendo <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ratio <span class=\"_ _cf\"></span>\u201cNet <span class=\"_ _d3\"> </span>Secured <span class=\"_ _cf\"></span>Loan <span class=\"_ _d4\"></span>to <span class=\"_ _cf\"></span>Value\u201d,<span class=\"ffa\"> </span>aplic\u00e1ndose <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>Euribor <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>0% <span class=\"_ _d4\"></span>si <span class=\"_ _d4\"></span>fuera <span class=\"_ _d3\"></span>negativo. <span class=\"_ _d4\"></span>Adicionalmente, <span class=\"_ _d4\"></span>dicha <span class=\"_ _d4\"></span>l\u00ednea <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>cr\u00e9dito <span class=\"_ _d4\"></span>devengar\u00e1 <span class=\"_ _d4\"></span>una comisi\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>disponibilidad <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>30% <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>ma<span class=\"_ _0\"></span>rgen. <span class=\"_ _d2\"> </span>A <span class=\"_ _d2\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d2\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>cr\u00e9dito <span class=\"_ _d2\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>est\u00e1 dispuesta.  Por <span class=\"_ _d9\"> </span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _d9\"> </span>existen <span class=\"_ _df\"> </span>obligaciones <span class=\"_ _d9\"> </span>financieras <span class=\"_ _d9\"> </span>contractuales <span class=\"_ _d9\"> </span>(en <span class=\"_ _d9\"> </span>a<span class=\"_ _0\"></span>delante <span class=\"_ _d9\"> </span>\u201ccovenants\u201d <span class=\"_ _d9\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>\u201ccovenants financieros\u201d) <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _cf\"></span>incumplimiento <span class=\"_ _d4\"></span>condiciona <span class=\"_ _cf\"></span>ciertas <span class=\"_ _d4\"></span>operaciones <span class=\"_ _d4\"></span>fuera <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>tr\u00e1fico <span class=\"_ _cf\"></span>ordinario <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo. <span class=\"_ _cf\"></span>A 31 <span class=\"lsc\">de </span>marzo de 2025, el detalle de los covenants financieros es el siguiente: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Pari Passu Sen<span class=\"_ _4\"></span>ior Secured Loan<span class=\"_ _4\"></span> to Value Ratio<span class=\"fse\"> </span>(*) -% 4,4% Net Total Loan <span class=\"_ _4\"></span>to Value Ratio<span class=\"fse\"> </span>15,0% 17,6% Net Secured To<span class=\"_ _4\"></span>tal Loan to Value<span class=\"_ _4\"></span> Ratio<span class=\"fse\"> </span>9,0% 12,4%    <span class=\"ls0\"> <span class=\"_ _18\"> </span>(*) <span class=\"fs15\">La deuda finan<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>iera neta a efecto<span class=\"_ _4\"></span>s de este ratio es<span class=\"_ _4\"></span> negativa. </span></span>Las <span class=\"_ _d4\"></span>deudas <span class=\"_ _d4\"></span>netas <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>consideran <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d4\"></span>uno <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>ratios <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>Bono <span class=\"_ _cf\"></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=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>ambos <span class=\"_ _d3\"></span>casos <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>excluye <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>deuda <span class=\"_ _d3\"></span>sin <span class=\"_ _d4\"></span>recurso <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ciertas <span class=\"_ _d3\"></span>filiales <span class=\"_ _d3\"></span>(deuda <span class=\"_ _d4\"></span>promotora <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>SPVs), </span>adicionalmente: - <span class=\"_ _e2\"> </span>Para la deuda ajustada para el ratio LTV, se a\u00f1aden los arrendamientos y los pagos de suelo diferido a largo plazo. - <span class=\"_ _e2\"> </span>Para la deuda con garant\u00eda real (<span class=\"ff11\">Secured Loan</span>) se e<span class=\"_ _0\"></span>liminan los pagar\u00e9s.<span class=\"_ _260\"> </span>Ejercicio anua<span class=\"_ _4\"></span>l terminado el  31 de marzo de 2025<span class=\"_ _87\"></span><span class=\"fse\"> </span>Ajustada LTV<span class=\"_ _4\"></span><span class=\"fse\"> </span>Con Garant\u00eda real<span class=\"fse ls0\"> </span>Deuda financiera<span class=\"_ _4\"></span> bruta<span class=\"ffa fse\"> </span>    <span class=\"ffb fs15 ls0\">557.961<span class=\"_ _4\"></span><span class=\"fse\"> </span></span>557.961 Arrendamientos<span class=\"fse\"> </span>4.862.<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Pagos de suelo difer<span class=\"_ _4\"></span>idos a largo<span class=\"_ _4\"></span> plazo<span class=\"fse\"> </span>22.886<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Deuda corpor<span class=\"_ _4\"></span>ativa sin garant\u00eda<span class=\"_ _4\"></span> hipotecar\u00eda - (16.898) Emisiones de Pag<span class=\"_ _4\"></span>ar\u00e9s<span class=\"fse\"> </span>- (65.513)<span class=\"fse\"> </span>Deuda promotor<span class=\"_ _4\"></span>a en SPVs<span class=\"fse\"> </span>(15.994)<span class=\"fse\"> </span>(15.994)<span class=\"fse\"> </span>Deuda bruta ajusta<span class=\"_ _4\"></span>da<span class=\"ffa fse\"> </span>569.715<span class=\"ffa fse\"> </span>459.556<span class=\"ffa fse\"> </span>Caja disponible<span class=\"fse\"> </span>(2<span class=\"ls17\">91<span class=\"ls0\">.876)<span class=\"fse\"> </span></span></span>(2<span class=\"ls0\">91.877) </span>Deuda Financiera<span class=\"_ _4\"></span> Neta Ajustada<span class=\"_ _4\"></span> LTV / Con garant<span class=\"_ _87\"></span>\u00ed<span class=\"_ _0\"></span>a real<span class=\"ffa fse\"> </span>277.839<span class=\"ffa fse\"> </span>167.679<span class=\"ffa fse\"> </span>Pagar\u00e9s Con <span class=\"_ _d6\"> </span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _d6\"> </span>9 <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>julio  d<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>20<span class=\"_ _0\"></span>24, <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>Sociedad <span class=\"_ _d6\"> </span>Dominante <span class=\"_ _d5\"> </span>renov\u00f3 <span class=\"_ _d6\"> </span>su <span class=\"_ _d5\"> </span>programa <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>emisi\u00f3n <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>pagar\u00e9s, \u201cAEDAS <span class=\"_ _d6\"> </span>HOMES  2024 <span class=\"_ _d6\"> </span>Commercial <span class=\"_ _d5\"> </span>Paper <span class=\"_ _d6\"> </span>Notes <span class=\"_ _d5\"> </span>Program\u201d, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>M<span class=\"_ _0\"></span>ercado <span class=\"_ _d6\"> </span>Alternativo  de<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>Renta <span class=\"_ _d6\"> </span>Fija (MARF) <span class=\"_ _cf\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>saldo <span class=\"_ _d4\"></span>vivo <span class=\"_ _cf\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>1<span class=\"_ _0\"></span>50.000<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _cf\"></span>plazos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>vencimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>hasta <span class=\"_ _cf\"></span>2<span class=\"_ _0\"></span>4 meses,  para  posibilitar  la  diversificaci\u00f3n  de  sus  v\u00edas  de  financiaci\u00f3n,  que  s<span class=\"_ _4\"></span>ustituye  al  programa  de pagar\u00e9s emitido el 27 de junio de 2023. Durante <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>periodo <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>l<span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>Dominante <span class=\"_ _d4\"></span>ha <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d3\"></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 <span class=\"_ _cf\"></span>167,4 m<span class=\"_ _0\"></span>illones de <span class=\"_ _0\"></span>euros y se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>amortizado <span class=\"_ _d4\"></span>pagar\u00e9s <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>147,1 <span class=\"_ _cf\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>vencimiento, <span class=\"_ _cf\"></span>quedando <span class=\"_ _cf\"></span>vivo <span class=\"_ _cf\"></span>un importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>63,5 <span class=\"_ _cf\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>vencen <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>varios <span class=\"_ _cf\"></span>tramos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>nero <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>202<span class=\"_ _0\"></span>7<span class=\"ls10\">. <span class=\"_ _cf\"></span></span>El <span class=\"_ _cf\"></span>cos<span class=\"_ _0\"></span>te<span class=\"_ _4\"></span> nominal anual efectivo es <span class=\"lsc\">de </span>3,83%.  Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _0\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>septiembre <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>renov\u00f3 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>programa <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>pagar\u00e9s, \u201c<span class=\"ffa\">Programa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Pagar\u00e9s <span class=\"_ _0\"></span>AIAF<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Aedas <span class=\"_ _cf\"></span>Homes </span>2<span class=\"_ _0\"></span>024\u201d, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Merc<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>Alternativo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Renta Fija <span class=\"_ _cf\"></span>(AIAF) c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>100.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mil<span class=\"lsc\">es</span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></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\u00edas naturales, para posibilitar <span class=\"_ _0\"></span>la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n. A <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _d3\"></span>Dominante <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d3\"></span>va<span class=\"_ _0\"></span>rias <span class=\"_ _d4\"></span>emisiones <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>pagar\u00e9s <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>ca<span class=\"_ _0\"></span>rgo <span class=\"_ _d4\"></span>a dicho programa por i<span class=\"_ _0\"></span>mporte nominal total de <span class=\"_ _cf\"></span>8 millones de euros y s<span class=\"_ _0\"></span>e han amortizado pagar\u00e9s <span class=\"_ _0\"></span>por importe de <span class=\"_ _0\"></span><span class=\"ls0\">10<span class=\"_ _0\"></span>,7 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>vencimiento, <span class=\"_ _cf\"></span>quedando <span class=\"_ _0\"></span>viv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>,3 <span class=\"_ _cf\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros </span>que vencen en varios tramos, hasta noviembre de 2025. La tasa nominal anual efectiva es 3,99%. Los <span class=\"_ _cf\"></span>pagar\u00e9s <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _d4\"></span>inicialmente <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>valor <span class=\"_ _cf\"></span>razonable <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _cf\"></span>recibida <span class=\"_ _cf\"></span>ajustado <span class=\"_ _cf\"></span>por los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>transacci\u00f3n <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _cf\"></span>sean <span class=\"_ _cf\"></span>directamente <span class=\"_ _0\"></span>imputables. <span class=\"_ _cf\"></span>Peri\u00f3dicamente, s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>recon<span class=\"_ _4\"></span>oce <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>devengo de <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>intereses <span class=\"_ _d2\"></span>impl\u00edcitos<span class=\"_ _4\"></span> <span class=\"_ _d2\"></span>seg\u00fan <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>int<span class=\"_ _4\"></span>er\u00e9s <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n, <span class=\"_ _d3\"></span>corrigiendo <span class=\"_ _d3\"></span>el importe <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>deuda <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>valor <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>intereses <span class=\"_ _d4\"></span>deven<span class=\"_ _0\"></span>gados. <span class=\"_ _d4\"></span>A <span class=\"_ _d4\"></span>3<span class=\"_ _cf\"></span>1 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2<span class=\"_ _0\"></span>025, <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los pagar\u00e9s <span class=\"_ _d2\"> </span>registrado <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d2\"> </span>pasivo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>criterio <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>valoraci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>coste <span class=\"_ _d2\"> </span>amortizado <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>de 65.514 miles de euros. L\u00ednea <span class=\"ff12\">de Cr\u00e9dito \u201coverdraft\u201d</span> Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _cf\"></span>Opco, S.L<span class=\"_ _0\"></span>.U. <span class=\"_ _0\"></span>formaliz\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato de <span class=\"_ _d2\"> </span>cr\u00e9dito <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>cuenta <span class=\"_ _d2\"> </span>corriente <span class=\"_ _d2\"> </span>con <span class=\"_ _d2\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _d2\"> </span>G\u00e9n\u00e9rale, <span class=\"_ _d2\"> </span>Sucursal <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>Espa\u00f1a <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>nominal <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>10 millones de euros con vencimiento el 1 de agosto de 2025. Esta <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cr\u00e9dito <span class=\"_ _cf\"></span>devenga <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _cf\"></span>variable <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>dispuesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u20acSTR <span class=\"_ _cf\"></span>(<span class=\"ff11\">Euro <span class=\"_ _cf\"></span>Short <span class=\"_ _cf\"></span>Term </span></span>Rate<span class=\"ffa ls13\">) <span class=\"ls0\">m\u00e1s un margen del 2,<span class=\"lsc\">25<span class=\"ls23\">%,</span></span> aplic\u00e1ndose un <span class=\"ffd\">\u20acSTR</span> del 0% si fuera negativo. </span></span>A 31 de marzo de 2025, la l\u00ednea no estaba dispuesta y, por tanto, estaba disponible en su t<span class=\"_ _4\"></span>otalidad.<span class=\"_ _260\"> </span>Evoluci\u00f3n de la deuda financiera Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se info<span class=\"_ _0\"></span>rma a continuaci\u00f3n <span class=\"_ _0\"></span>de los c<span class=\"_ _0\"></span>ambios en l<span class=\"_ _0\"></span>os pasivos de<span class=\"_ _0\"></span>rivados de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>actividades de <span class=\"_ _0\"></span>financiaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en 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=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>y 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>incluidos <span class=\"_ _0\"></span>tanto los <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _260\"> </span>flujos de efectivo como los que no hayan tenido reflejo en el efectivo, son los siguientes: Miles de Euros 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 pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de 2023<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>318.994 <span class=\"ffa\"> </span>2.765 <span class=\"ffa\"> </span>182.998 <span class=\"ffa\"> </span>44.367 <span class=\"ffa\"> </span>1.027 <span class=\"ffa\"> </span>505.151<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Cambios derivados de flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  -  -  109.205 4.354  - 13.559 <span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>-  -  -  (107.846) - - (107.846)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  4.834  -  197<span class=\"ls0\">  </span>- - 5.031 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>-  -  -  - - (2.588) (2.588)<span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>-  -  588<span class=\"ls0\">  </span>- - (292) 296<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Saldo al 31 de marzo de 2024<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>323.828 <span class=\"ffa\"> </span>3.353 <span class=\"ffa\"> </span>184.554<span class=\"ffa\"> </span>48.721 <span class=\"ffa\"> </span>(1.853)<span class=\"ffa\"> </span>558.603 <span class=\"ffa\"> </span>Cambios derivados de flujos de efectivo de financiaci\u00f3n (1)<span class=\"ffa\"> </span>-      <span class=\"ls0\">(68.801) </span>3.668  253.839  (52.009) - 136.696<span class=\"ffa\"> </span>Cambios que se derivan de la obtenci\u00f3n o p\u00e9rdida del control de dependientes u otros negocios 9.403  - - - - - 9.403<span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>- -  - (189.253) - - (189.253)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>- 16.207  - 30.972  12.269 - 59.448 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>- -  37.695  (42.689)  40.847 6.408  42.261 <span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>- - 3.053  - - (1.810) 1.243 <span class=\"ffa\"> </span>Saldo al 31 de marzo de 2025<span class=\"ffa\"> </span>9.403 <span class=\"ffa\"> </span>271.234 <span class=\"ffa\"> </span>47.769 <span class=\"ffa\"> </span>237.422 <span class=\"ffa\"> </span>49.828 <span class=\"ffa\"> </span>2.745 <span class=\"ffa\"> </span>14.401  (1)<span class=\"ls0\">  Durante <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>ejercicio <span class=\"_ _d3\"> </span>anual <span class=\"_ _d3\"> </span>terminado <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>31 <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"></span>generaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>caja <span class=\"_ _d3\"> </span>neta </span>relativa <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>deuda <span class=\"_ _dd\"> </span>con <span class=\"_ _dd\"> </span>entidades <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>cr\u00e9dito <span class=\"_ _dd\"> </span>asciende <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>55.237 <span class=\"_ _dd\"> </span>miles <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>euros, correspondiente<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>disposiciones <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>pr\u00e9stamo <span class=\"_ _d3\"> </span>promotor <span class=\"_ _d3\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>591.669 <span class=\"_ _d3\"> </span>miles <span class=\"_ _d2\"> </span>de euros <span class=\"_ _d2\"> </span>y  a<span class=\"_ _4\"></span>mortizacione<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de  pr<span class=\"_ _4\"></span>\u00e9stamo <span class=\"_ _d2\"> </span>promotor <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>entregas <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>viviendas <span class=\"_ _d6\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de 536.432 miles de<span class=\"_ _4\"></span> euros. 16.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Acreedores comerciales y otras cuentas a pagar<span class=\"fs1\"> </span></span>El detalle de este ep\u00edgrafe al 31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Proveedores y<span class=\"_ _4\"></span> otras cuentas a pa<span class=\"_ _87\"></span>gar<span class=\"_ _0\"></span><span class=\"fse\"> </span>220.362 <span class=\"fse\"> </span>199.237 <span class=\"fse\"> </span>Acreedores por<span class=\"_ _4\"></span> prestaci\u00f3n de ser<span class=\"_ _4\"></span>vicios<span class=\"fse\"> </span>48.087<span class=\"ls0\"> <span class=\"fse\"> </span></span>18.558 <span class=\"fse\"> </span>Remuneracione<span class=\"_ _4\"></span>s pendientes de p<span class=\"_ _4\"></span>ago<span class=\"fse\"> </span>5.408 <span class=\"fse\"> </span>4.112 <span class=\"fse\"> </span>Pasivos por impu<span class=\"_ _4\"></span>esto corriente ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "15. Deuda financiera y otros pasivos financieros Detalle y composici\u00f3n Al 31 de marzo de <span class=\"lsc\">202</span>5 el Grupo manten\u00eda el siguiente detalle de <span class=\"ffd\">\u201c</span>deuda financiera bruta<span class=\"ffd ls13\">\u201d:</span> Miles de Euros 31 de marzo de 202<span class=\"_ _4\"></span>5 L\u00edmite Pasivo Corriente<span class=\"_ _4\"></span> Pasivo no Corriente Total Vencimiento a largo plazo Vencimiento a corto plazo Pr\u00e9stamos promotor<span class=\"_ _4\"></span>es <span class=\"ffb fc3 ls19\">(a)</span> 795.616  16<span class=\"ls0\">0.942  </span>35 <span class=\"ls0\"> </span>9.403  17<span class=\"ls0\">0.380  </span>Pr\u00e9stamos sue<span class=\"_ _4\"></span>lo  47.900  23.974  20.771  - 44.745  Pr\u00e9stamos pro<span class=\"_ _4\"></span>motores con ent<span class=\"_ _4\"></span>idades de cr\u00e9dito<span class=\"_ _4\"></span>  843.516  18<span class=\"ls0\">4.916  </span>20.806  9.403  21<span class=\"ls0\">5.125  </span>Emisi\u00f3n Bono verd<span class=\"_ _4\"></span>e 255.000  - - 251.695  251.695  Emisi\u00f3n de paga<span class=\"_ _4\"></span>r\u00e9s <span class=\"ffb fc3\">(b)</span> 250.000  - 45.974  19.539  65.514  Intereses de<span class=\"_ _4\"></span> obligaciones y otro<span class=\"_ _4\"></span>s valores neg<span class=\"_ _4\"></span>ociables - - 3.853  - 3.853  Obligaciones y otr<span class=\"_ _4\"></span>os valores ne<span class=\"_ _4\"></span>gociables 505.000  - 49.828  271.234  321.062  Financiaci\u00f3n proye<span class=\"_ _4\"></span>ctos BtR <span class=\"ffb fc3\">(c)</span> 16.499  - 8.234  - 8.234  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"revolving\"  55.000  - - - - Deuda Cor<span class=\"_ _4\"></span>porativa 17.000<span class=\"ls0\"> </span>- 16.898  - 16.898  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"overdraft\" 10.000  - - - - Intereses de<span class=\"_ _4\"></span> financiaci\u00f3n de pro<span class=\"_ _87\"></span>y<span class=\"_ _0\"></span>ectos  - - 4.472  - 4.472  Intereses de<span class=\"_ _4\"></span> otras deudas con<span class=\"_ _4\"></span> entidades de cr\u00e9<span class=\"_ _4\"></span>dito - - 2.096  - 2.096  Otras deudas c<span class=\"_ _4\"></span>on entidades<span class=\"_ _4\"></span> de cr\u00e9dito  98.499<span class=\"ls0\">  </span>- 31.700  - 31.700  Pasivos por arre<span class=\"_ _4\"></span>ndamiento - NIIF <span class=\"_ _4\"></span>16 - - 1.816  3.053  4.869  Otras deudas - Sub<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>enciones Pla<span class=\"_ _4\"></span>n Vive <span class=\"ffb fc3\">(d)</span> - - - 36.677  36.677  Otras deudas <span class=\"ffb fc3\">(e)<span class=\"_ _4\"></span><span class=\"ffa fc0\"> </span></span>- - 929 <span class=\"ls0\"> </span>8.039  8.968  Otros pasivos fina<span class=\"_ _87\"></span>ncieros <span class=\"fc3\">(b) y (f)</span> - - 2.745  47.769  50.514  Total Deuda F<span class=\"_ _4\"></span>inanciera y Otros <span class=\"_ _4\"></span>pasivos 1.447.015  18<span class=\"ls0\">4.916  </span>105.079  328.406  618.401  (a)<span class=\"ff11 fc0\">  <span class=\"ffa\">El  i<span class=\"_ _87\"></span>mporte  registrado <span class=\"_ _d6\"> </span><span class=\"ls17\">en</span>  <span class=\"ffd\">la <span class=\"_ _d6\"> </span>cuenta <span class=\"_ _d6\"> </span>\u201c</span>Pr\u00e9stamos <span class=\"_ _d6\"> </span>promotore<span class=\"_ _4\"></span>s  <span class=\"ffd\">\u2013</span>  <span class=\"ffd\">p<span class=\"_ _4\"></span>asivo  no<span class=\"_ _4\"></span>  corriente\u201d<span class=\"_ _4\"></span>  <span class=\"ffa\">correspon<span class=\"_ _4\"></span>den <span class=\"_ _d6\"> </span>a  pr\u00e9stamo<span class=\"_ _4\"></span>s </span></span></span></span>hipotecarios relac<span class=\"_ _4\"></span>ionadas con \u201cin<span class=\"_ _4\"></span>versiones inmobiliaria<span class=\"ffa\">s</span>\u201d<span class=\"_ _4\"></span><span class=\"ffa\"> </span>(b)<span class=\"ff11 fc0\"> <span class=\"_ _d2\"> </span><span class=\"ffa\">Corresponde<span class=\"_ _4\"></span> a deuda sin garan<span class=\"_ _4\"></span>t\u00eda. </span></span>(c)<span class=\"ffa fc0\">  Cor<span class=\"_ _4\"></span>responde a deuda con pro<span class=\"_ _87\"></span>mesa de hipoteca sobre bien<span class=\"_ _4\"></span>es inmuebles. </span>(<span class=\"ffc\">d)<span class=\"ffa fc0\"> <span class=\"_ _d2\"> </span><span class=\"ffd\">El ep\u00edgrafe \u201cSubvenciones<span class=\"_ _4\"></span> de capital\u201d recoge los importes concedidos por la Comunidad de Madrid el 18 de julio de </span></span></span>2024  a <span class=\"_ _d1\"> </span>las  entidades  del <span class=\"_ _d1\"> </span>Gru<span class=\"_ _4\"></span>po: <span class=\"_ _ea\"> </span>Lysistrata,  Cirilla  y <span class=\"_ _ea\"> </span>Altacus <span class=\"_ _ea\"> </span>Investment, <span class=\"_ _ea\"> </span>para  la <span class=\"_ _ea\"> </span>construcci\u00f3n<span class=\"_ _87\"></span> <span class=\"_ _d1\"> </span>de  viviendas energ\u00e9ticamente<span class=\"_ _4\"></span>  efic<span class=\"_ _4\"></span>ientes  d<span class=\"_ _4\"></span>estinadas <span class=\"_ _d6\"> </span>al <span class=\"_ _d6\"> </span>alquiler <span class=\"_ _d2\"> </span>asequible, <span class=\"_ _d6\"> </span>financiadas <span class=\"_ _d2\"> </span>con  fondos<span class=\"_ _4\"></span>  Nex<span class=\"_ _4\"></span>t  Ge<span class=\"_ _4\"></span>neration <span class=\"_ _d2\"> </span>E<span class=\"_ _0\"></span>U. <span class=\"_ _d6\"> </span>Los proyectos <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ubican <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>Villalbilla, <span class=\"_ _d4\"></span>Navalcarnero <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>A<span class=\"_ _0\"></span>ranjuez, <span class=\"_ _d4\"></span>respecti<span class=\"_ _4\"></span>vamente. <span class=\"_ _d4\"></span>Las <span class=\"_ _d4\"></span>subvenciones <span class=\"_ _d3\"> </span>ascienden <span class=\"_ _d4\"></span><span class=\"ls1a\">a <span class=\"_ _d2\"> </span><span class=\"ls17\">un </span></span>total <span class=\"_ _cf\"></span>conjunto<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>36.<span class=\"ls17\">677</span> <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros<span class=\"_ _4\"></span>, <span class=\"_ _cf\"></span>est\u00e1n <span class=\"_ _cf\"></span>sujetas <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>hitos <span class=\"_ _cf\"></span>estable<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>idos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>contrato/pliego<span class=\"_ _4\"></span> de <span class=\"_ _cf\"></span>concesi\u00f3n<span class=\"_ _4\"></span>, <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>lo<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>podr<span class=\"_ _4\"></span>\u00edan <span class=\"_ _cf\"></span>llegar <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>ser <span class=\"_ _cf\"></span>potencialmen<span class=\"_ _4\"></span>te <span class=\"_ _cf\"></span>reintegr<span class=\"_ _4\"></span>ables, <span class=\"_ _cf\"></span>aunque<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Direcci\u00f3n<span class=\"_ _87\"></span> <span class=\"_ _cf\"></span>estima <span class=\"_ _cf\"></span>remota <span class=\"_ _0\"></span>su devoluci\u00f3n. <span class=\"_ _cf\"></span>A <span class=\"_ _cf\"></span>cierre <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span><span class=\"ls17\">202</span>5<span class=\"ls28\">, <span class=\"_ _cf\"></span></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>pendiente <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cobro <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>encuentra<span class=\"_ _4\"></span> registrado en la <span class=\"_ _4\"></span>cuenta <span class=\"ffd\">\u201c</span>Subven<span class=\"_ _4\"></span>ciones por cobr<span class=\"_ _4\"></span>ar <span class=\"ffd\">\u2013</span> Plan Vive <span class=\"ffd\">\u2013</span> Comun<span class=\"_ _4\"></span>idad de Madrid<span class=\"ffd\">\u201d</span> (v\u00e9ase<span class=\"_ _4\"></span> Nota 17<span class=\"_ _4\"></span>.2). (e)<span class=\"ffa fc0\">  Dentro<span class=\"_ _4\"></span> del <span class=\"_ _0\"></span>importe de <span class=\"ffd\">\u201cOtras deudas\u201d recogidas como \u201cPasivos no corrien<span class=\"_ _4\"></span>tes\u201d<span class=\"_ _0\"></span><span class=\"ffa\">, tal como <span class=\"_ _0\"></span>se indica en la Nota <span class=\"_ _0\"></span>2.6, se </span></span></span>incluye el Precio diferido<span class=\"_ _87\"></span> (largo plazo) asumida conse<span class=\"_ _4\"></span>cuencia de la compr<span class=\"_ _4\"></span>a del Grupo Priesa y pe<span class=\"_ _4\"></span>ndiente de pago al<span class=\"_ _87\"></span> 31 de marzo de 202<span class=\"_ _4\"></span>5. (f)<span class=\"ffa fc0\"> <span class=\"_ _d9\"> </span>La <span class=\"_ _d4\"></span>deuda <span class=\"_ _d4\"></span>financiera <span class=\"_ _d4\"></span><span class=\"ffd\">que<span class=\"_ _4\"></span> <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"> </span>recoge <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>subtotal<span class=\"_ _4\"></span> <span class=\"_ _d4\"> </span>\u201cOtros <span class=\"_ _d4\"></span>pasivos <span class=\"_ _cf\"></span>financieros\u201d <span class=\"_ _d4\"></span>dado <span class=\"_ _cf\"></span>su <span class=\"_ _d3\"> </span>naturaleza<span class=\"ffa\">, <span class=\"_ _d4\"></span><span class=\"ls17\">no <span class=\"_ _d4\"></span></span>c<span class=\"_ _0\"></span>omputa<span class=\"_ _4\"></span> <span class=\"_ _d4\"></span>a </span></span></span>efecto del c\u00e1l<span class=\"_ _4\"></span>culo de <span class=\"ffd\">\u201c</span>covenants<span class=\"ffd\">\u201d</span> fina<span class=\"_ _4\"></span>ncieros.<span class=\"_ _260\"> </span>Al 31 de marzo de 2024 el Grupo manten\u00eda el siguiente detalle de <span class=\"ffd\">\u201c</span>deuda <span class=\"ffd\">financiera bruta\u201d:</span> .<span class=\"ffa fsf\">  </span>Miles de Euros 31 de marzo de 202<span class=\"_ _4\"></span>4 L\u00edmite Pasivo Corriente<span class=\"_ _4\"></span> Pasivo no Corriente Total Vencimiento a largo plazo Vencimiento a corto plazo Pr\u00e9stamos promotor<span class=\"_ _4\"></span>es 666.630  144.864  1.881  - 146.745  Pr\u00e9stamo suelo <span class=\"_ _4\"></span> 1.224  - 1.224  - 1.224  Pr\u00e9stamos pro<span class=\"_ _4\"></span>motores con ent<span class=\"_ _4\"></span>idades de cr\u00e9dito<span class=\"_ _4\"></span>  667.854  144.864  3.105  - 147.969  Emisi\u00f3n Bono <span class=\"_ _4\"></span>verde 323.436  - - 320.691  320.691  Emisi\u00f3n de paga<span class=\"_ _4\"></span>r\u00e9s <span class=\"ffb fc3\">(a)</span> 250.000  - 48.722  - 48.722  Intereses de<span class=\"_ _4\"></span> obligaciones y otro<span class=\"_ _4\"></span>s valores neg<span class=\"_ _4\"></span>ociables - - - - - Obligaciones y otr<span class=\"_ _4\"></span>os valores ne<span class=\"_ _4\"></span>gociables 573.436  - 48.722  320.691  369.413  Financiaci\u00f3n proye<span class=\"_ _4\"></span>ctos BtR <span class=\"ffb fc3\">(b)</span> 44.384  9.045  - - 9.045  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"revolving\"  55.000  - - - - Deuda Cor<span class=\"_ _4\"></span>porativa 23.014  - 22.544  - 22.544  L\u00ednea de cr\u00e9dito <span class=\"_ _4\"></span>\"overdraft\" 10.000  - - - - Intereses de<span class=\"_ _4\"></span> financiaci\u00f3n de pro<span class=\"_ _87\"></span>y<span class=\"_ _0\"></span>ectos  - - 1.848  - 1.848  Intereses de<span class=\"_ _4\"></span> otras deudas con<span class=\"_ _4\"></span> entidades de cr\u00e9<span class=\"_ _4\"></span>dito - - 5.031  - 5.031  Otras deudas c<span class=\"_ _4\"></span>on entidades<span class=\"_ _4\"></span> de cr\u00e9dito  132.398  9.045  29.423  - 38.468  Pasivos por arre<span class=\"_ _4\"></span>ndamiento - NIIF<span class=\"_ _4\"></span> 16 <span class=\"ffb fc3\">(a)</span> - - 2.078  588 <span class=\"ls0\"> </span>2.666  Otras deudas <span class=\"_ _4\"></span>   - - - 87 <span class=\"ls0\"> </span>87 <span class=\"ls0\"> </span>Otros pasivos fina<span class=\"_ _87\"></span>ncieros - - 2.078  675 <span class=\"ls0\"> </span>2.753  Total Deuda F<span class=\"_ _4\"></span>inanciera y Otros <span class=\"_ _4\"></span>pasivos 1.373.688  153.909  83.328  321.366  558.603  (a)<span class=\"ff11\"> <span class=\"fc0\">Corresponde a<span class=\"_ _0\"></span> deuda sin gar<span class=\"_ _0\"></span>ant\u00eda. </span></span>(b)<span class=\"ff11\"> <span class=\"fc0\">Corresponde <span class=\"_ _0\"></span>a deuda con prom<span class=\"_ _0\"></span>esa de hipoteca s<span class=\"_ _0\"></span>obre bienes i<span class=\"_ _0\"></span>nmuebles.<span class=\"_ _0\"></span> </span></span>A <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>deuda <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>ence <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>largo <span class=\"_ _d4\"></span>plazo <span class=\"_ _cf\"></span>rep<span class=\"_ _0\"></span>resenta <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>83,13% <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>deuda<span class=\"_ _4\"></span> registrada (85,08% a 31 de marzo <span class=\"lsc\">2024<span class=\"ls26\">).</span></span> Pr\u00e9stamos promotores A fe<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>31 marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene en<span class=\"_ _0\"></span> vigor <span class=\"_ _0\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>promotores <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>garant\u00eda hipotecaria <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un total <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"></span>795.616 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span>(666.6<span class=\"lsc\">30</span> <span class=\"_ _d3\"></span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>euros <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>2024), <span class=\"_ _d2\"> </span>con <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>objetivo <span class=\"_ _d3\"></span>de financiar <span class=\"_ _cf\"></span><span class=\"lsc\">93</span> <span class=\"_ _0\"></span>promociones <span class=\"_ _cf\"></span>(101 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romociones <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2024). <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>laci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>estos <span class=\"_ _cf\"></span>pr\u00e9stamos, <span class=\"_ _0\"></span>el importe registrado p<span class=\"_ _0\"></span>or el criterio de<span class=\"_ _0\"></span> valoraci\u00f3n del cos<span class=\"_ _0\"></span>te amortizado a 3<span class=\"_ _cf\"></span>1 <span class=\"lsc\">de </span>marzo <span class=\"_ _0\"></span>de 2025 es d<span class=\"_ _0\"></span>e <span class=\"ls12\">17<span class=\"_ _0\"></span></span>0.380 miles de euros (146.745 miles de euros a 31 de marzo de 2024).  El <span class=\"_ _d4\"></span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>inter\u00e9s <span class=\"_ _d4\"></span>relativo <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>mismos <span class=\"_ _d4\"></span>es <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>EURIBOR <span class=\"_ _d3\"></span>m\u00e1s <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>diferencial <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>oscila <span class=\"_ _d4\"></span>entre <span class=\"_ _d2\"> </span>110 <span class=\"_ _cf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>300 puntos <span class=\"_ _d3\"></span>b\u00e1sicos. <span class=\"_ _d3\"></span>El <span class=\"_ _d3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d4\"></span>nomi<span class=\"_ _0\"></span>nal <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>ispuesto, <span class=\"_ _d3\"></span>171.585 <span class=\"_ _d3\"></span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _d3\"></span>representa <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span><span class=\"lsc\">22</span>% <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>importe total <span class=\"_ _0\"></span>formalizado <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>795.616 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de euros). <span class=\"_ _cf\"></span>A <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>a\u00f1<span class=\"_ _0\"></span>aden <span class=\"_ _0\"></span>87.643 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>dispuestos <span class=\"_ _0\"></span>y garantizados de la cuenta de compradores, quedando un importe<span class=\"_ _0\"></span> disponible de 536.388 miles de euros. Esta <span class=\"_ _d4\"></span>cantidad <span class=\"_ _d4\"></span>puede <span class=\"_ _d4\"></span>ser <span class=\"_ _d4\"></span>dispues<span class=\"_ _0\"></span>ta <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>vayan <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>umpliendo <span class=\"_ _d4\"></span>dos <span class=\"_ _d4\"></span>tipos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>condiciones: <span class=\"_ _d4\"></span>(i) Alcanzar <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></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>ven<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>determinado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cada <span class=\"_ _cf\"></span>promoci\u00f3n <span class=\"_ _0\"></span>(porcentaje <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></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 proyecto. A <span class=\"_ _d4\"></span>fecha <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>cumpl\u00edan <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>condiciones <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>disponer <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>12,9 <span class=\"_ _d4\"></span>millones <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>uro<span class=\"_ _4\"></span>s adicionales, correspondientes a facturas de proveedores aprobadas y no dispuestas. Del <span class=\"_ _d4\"></span>total <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d3\"></span>promotores, <span class=\"_ _d4\"></span>s\u00f3lo <span class=\"_ _d4\"></span>uno <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>llos<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>formalizado <span class=\"_ _d4\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>financiar <span class=\"_ _d4\"></span>3 <span class=\"_ _d3\"></span>promociones <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>un importe de 98.000 miles de euros y que a fecha de 31 de marzo de<span class=\"_ _0\"></span> 2025 no estaba dispuesto, contiene un \u201c<span class=\"ff11\">covenant<span class=\"ffa\"> <span class=\"_ _d1\"> </span>financiero</span></span>\u201d<span class=\"ffa\"> <span class=\"_ _d1\"> </span>ligado  al <span class=\"_ _d1\"> </span>cumplimiento  de<span class=\"_ _0\"></span>l <span class=\"_ _d1\"> </span>citado  contrato <span class=\"_ _d1\"> </span>de <span class=\"_ _ea\"> </span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _d1\"> </span>cuyo  detalle <span class=\"_ _d1\"> </span>es <span class=\"_ _d1\"> </span>el </span>siguiente: Aedas Homes S.A. Loan to Value ratio<span class=\"ffa\"> no deber\u00e1 superar el <span class=\"lsc\">35</span>% a 31 de marzo. </span>Pr\u00e9stamos suelo A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d6\"> </span>integra <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>su <span class=\"_ _d6\"> </span>balance <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _d2\"> </span>cuatro <span class=\"_ _d6\"> </span>pr\u00e9stamos <span class=\"_ _d2\"> </span>con <span class=\"_ _d6\"> </span>garant\u00eda hipotecaria <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>l\u00edmite <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>47.900 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>dispuesto<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>registrad<span class=\"_ _4\"></span>o por <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>criterio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>coste <span class=\"_ _cf\"></span>amortizado <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>44.745 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros. <span class=\"_ _0\"></span>El <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>dispuesto<span class=\"_ _4\"></span> a <span class=\"_ _0\"></span>esa <span class=\"_ _0\"></span>fecha es<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>44.400<span class=\"_ _0\"></span> mil<span class=\"_ _0\"></span>es de<span class=\"_ _0\"></span> euros, <span class=\"_ _0\"></span>devengando<span class=\"_ _0\"></span> un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Euribor 3 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un<span class=\"_ _4\"></span> diferencial de entre 200 y 300 puntos b\u00e1sicos. Deuda Corporativa A <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>integra <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>balance <span class=\"_ _d4\"></span>dos <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>corporativos <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>l\u00edmite total <span class=\"_ _0\"></span>de 17.000 miles <span class=\"_ _0\"></span>de euros dis<span class=\"_ _0\"></span>puestos en s<span class=\"_ _0\"></span>u totalidad a<span class=\"_ _0\"></span> esa <span class=\"_ _0\"></span>fecha, que <span class=\"_ _0\"></span>devengan un tipo d<span class=\"_ _0\"></span>e inter\u00e9s <span class=\"_ _0\"></span>de Euribor <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>3 <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>12 <span class=\"_ _cf\"></span>meses <span class=\"_ _d4\"></span>m\u00e1s <span class=\"_ _cf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>di<span class=\"_ _0\"></span>ferencial <span class=\"_ _cf\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">250</span> <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>300 <span class=\"_ _d4\"></span>puntos <span class=\"_ _d4\"></span>b\u00e1sicos. <span class=\"_ _cf\"></span>Estos <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d4\"></span>no <span class=\"_ _cf\"></span>cuentan con garant\u00eda hipotecaria.  Financiaci\u00f3n proyectos BtR Con <span class=\"_ _0\"></span>fecha <span class=\"_ _cf\"></span>22 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _cf\"></span>de 2<span class=\"_ _0\"></span>021, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _cf\"></span>dependiente <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Rental, <span class=\"_ _cf\"></span>S.L.U. <span class=\"_ _cf\"></span>(antes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>enominada Facornata  Servicios  y  Gestiones,  S.L<span class=\"_ _0\"></span>.U..)  formaliz\u00f3 <span class=\"_ _ea\"> </span>un<span class=\"_ _0\"></span>  acuerdo  de  financiaci\u00f3n  con  la  s<span class=\"_ _0\"></span>ociedad  de inversi\u00f3n <span class=\"_ _cf\"></span>\u201cIberia <span class=\"_ _d4\"></span>Private <span class=\"_ _cf\"></span>Real <span class=\"_ _cf\"></span>Assets <span class=\"_ _cf\"></span>Credit,<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _cf\"></span></span>SCSp\u201d <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>112.152 <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>euros <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>finalidad <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>financiar parcialmente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>construcci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _cf\"></span>Build <span class=\"_ _0\"></span>to <span class=\"_ _cf\"></span>Rent <span class=\"_ _0\"></span>(BtR). <span class=\"_ _cf\"></span>La <span class=\"_ _0\"></span>duraci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trato <span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>formalizaci\u00f3n y<span class=\"_ _0\"></span> su<span class=\"_ _0\"></span> cos<span class=\"_ _0\"></span>te es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Euribor <span class=\"_ _0\"></span>3M <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> diferencial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>500 <span class=\"_ _0\"></span>puntos b\u00e1sicos aplicando un Euribor del 0% si fuera negativo.  A 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span><span class=\"lsc\">de </span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025<span class=\"ls10\">, <span class=\"_ _0\"></span></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>financiados h<span class=\"_ _0\"></span>an sido <span class=\"_ _0\"></span>completados <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u00f3lo <span class=\"_ _0\"></span>uno de <span class=\"_ _0\"></span>ellos <span class=\"_ _0\"></span>estaba pendiente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>entrega, <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>lo <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span>no <span class=\"_ _0\"></span>permit\u00eda <span class=\"_ _cf\"></span>disposiciones <span class=\"_ _0\"></span>adicionales<span class=\"_ _0\"></span><span class=\"ls10\">. <span class=\"_ _cf\"></span></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de 2025, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>saldo <span class=\"_ _d2\"> </span>nominal <span class=\"_ _d2\"> </span>dispuesto <span class=\"_ _d2\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>8.351 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>euros. <span class=\"_ _d6\"> </span>El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>registrado <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>criterio <span class=\"_ _d2\"> </span>de valoraci\u00f3n del coste amortizado a 31 de marzo de 2025 es de 8.234 miles de e<span class=\"_ _0\"></span>uros.<span class=\"fc2\"> </span>En <span class=\"_ _d8\"> </span>ga<span class=\"_ _0\"></span>rant\u00eda <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>dicha <span class=\"_ _d7\"> </span>financiaci\u00f3n, <span class=\"_ _d8\"> </span>se <span class=\"_ _d8\"> </span>o<span class=\"_ _0\"></span>torg\u00f3 <span class=\"_ _d8\"> </span>una <span class=\"_ _d8\"> </span>promesa <span class=\"_ _d7\"> </span>de <span class=\"_ _d8\"> </span>hipoteca <span class=\"_ _d8\"> </span>so<span class=\"_ _0\"></span>bre <span class=\"_ _d8\"> </span>los <span class=\"_ _d8\"> </span>inmuebles. Adicionalmente, <span class=\"_ _d0\"> </span>existen <span class=\"_ _d1\"> </span>covenants <span class=\"_ _d0\"> </span>financieros <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>la <span class=\"_ _d0\"> </span>sociedad <span class=\"_ _db\"> </span>Aedas <span class=\"_ _d1\"> </span>Homes <span class=\"_ _d0\"> </span>Rental, <span class=\"_ _d0\"> </span>S.L.U. <span class=\"_ _d0\"> </span>(antes<span class=\"_ _4\"></span> denominada <span class=\"_ _d6\"> </span>Facornata <span class=\"_ _d6\"> </span>Servicios <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>Gestiones, <span class=\"_ _d6\"> </span>S.L.U..)  ligados <span class=\"_ _d2\"> </span>al <span class=\"_ _d6\"> </span>cumplimiento <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>ci<span class=\"_ _0\"></span>tado <span class=\"_ _d6\"> </span>contrato <span class=\"_ _d6\"> </span>de financiaci\u00f3n, cuyo detalle es el siguiente: a)<span class=\"ls0\"> <span class=\"_ _eb\"> </span><span class=\"ff11\">Loan to Cost ratio</span> no deber\u00e1 superar el 75% en cada trimestre. </span>b)<span class=\"ls0\"> <span class=\"_ _eb\"> </span><span class=\"ff11\">Loan to Value ratio</span> no deber\u00e1 superar el 60% en cada trimestre. </span>c)<span class=\"ls0\"> <span class=\"_ _3e\"> </span>Saldo m\u00ednimo en caja de 750 miles de euros. </span>A <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _d4\"></span><span class=\"ffd\">se <span class=\"_ _cf\"></span>cumplen <span class=\"_ _cf\"></span>todos <span class=\"_ _cf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>\u201ccovenants\u201d <span class=\"_ _cf\"></span>financieros <span class=\"_ _cf\"></span>ligados <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>cumplimiento <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>citado </span>contrato de financiaci\u00f3n.  Pr\u00e9stamos de proyectos clasificados como pasivos corrientes 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) <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>pr\u00e9stamos <span class=\"_ _cf\"></span>cl<span class=\"_ _0\"></span>asificados <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span>pasivo <span class=\"_ _cf\"></span>corriente <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>largo <span class=\"_ _cf\"></span>plazo<span class=\"_ _cf\"></span><span class=\"ffd\">\u201d</span>, <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>acuerdo con los t\u00e9rminos contractuales formalizados, es el siguiente: Miles de Euros 31.03.2025 31.03.2024 31/03/2026  39.742 13.745 31/03/2027  64.280 15.899 31/03/2028  <span class=\"ls17\">14.822</span> 7.708 31/03/2029  <span class=\"ls17\">8.874</span> 4.863 31/03/30 y siguien<span class=\"_ _4\"></span>tes 88.542 114.036  2<span class=\"ls17\">16.26</span>0 156<span class=\"ls0\">.</span>25<span class=\"ls0\">1<span class=\"ffa\"> </span></span>De <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _cf\"></span>1 <span class=\"_ _cf\"></span><span class=\"ff11\">Presenta<span class=\"_ _4\"></span>ci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Estados <span class=\"_ _cf\"></span>Financieros<span class=\"ffa\">, <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>tal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>expone <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _cf\"></span>4<span class=\"_ _0\"></span>.18, <span class=\"_ _cf\"></span><span class=\"ls18\">la </span></span></span>Sociedad <span class=\"_ _d4\"></span>clasifica <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>pasivos <span class=\"_ _d4\"></span>corrientes<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>aquellos <span class=\"_ _d4\"></span>pr\u00e9stamos <span class=\"_ _d3\"></span>y <span class=\"_ _d4\"></span>deudas, <span class=\"_ _d3\"></span>aun <span class=\"_ _d4\"></span>cuando <span class=\"_ _d4\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>vencimiento contractual  sea <span class=\"_ _d6\"> </span>supe<span class=\"_ _0\"></span>rior <span class=\"_ _d5\"> </span>a <span class=\"_ _d5\"> </span>doce <span class=\"_ _d5\"> </span>meses,  cuando <span class=\"_ _d6\"> </span>est\u00e1n  directa  o <span class=\"_ _d6\"> </span>indirectamente  vincul<span class=\"_ _4\"></span>ados  a <span class=\"_ _d5\"> </span>activos incluidos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ciclo <span class=\"_ _cf\"></span>normal <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>explotaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>actividad <span class=\"_ _cf\"></span>inmobiliaria. <span class=\"_ _cf\"></span>En <span class=\"_ _cf\"></span>este <span class=\"_ _cf\"></span>sector, <span class=\"_ _cf\"></span>donde <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ciclo <span class=\"_ _cf\"></span>de explotaci\u00f3n  suele <span class=\"_ _d5\"> </span>superar  l<span class=\"_ _4\"></span>os  24-36  meses, <span class=\"_ _d6\"> </span>se  mantienen <span class=\"_ _d5\"> </span>como  <span class=\"ffd\">\u201c</span>activos  corrientes<span class=\"ffd\">\u201d</span>  l<span class=\"_ _4\"></span>as  <span class=\"ffd\">\u201c</span>existencias<span class=\"_ _260\"> </span>inmobiliarias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>cuya <span class=\"_ _d4\"></span>finalizaci\u00f3n, <span class=\"_ _cf\"></span>construcci\u00f3n <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>entrega <span class=\"_ _d4\"></span>se <span class=\"_ _cf\"></span>prev<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>superior <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>oce <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>eses, <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span>manera <span class=\"_ _cf\"></span>que, <span class=\"_ _cf\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _cf\"></span>reflejar <span class=\"_ _cf\"></span>adecuadamente <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u201ccapital <span class=\"_ _d4\"></span>corriente\u201d <span class=\"_ _cf\"></span>y/o <span class=\"_ _cf\"></span>\u201c</span>fondo <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>maniobra<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>ga<span class=\"_ _0\"></span>rantizar <span class=\"_ _cf\"></span>una representaci\u00f3n  fiel <span class=\"_ _d1\"> </span>del  negocio <span class=\"_ _d1\"> </span>conforme  a  su <span class=\"_ _d1\"> </span>operativa  habitual<span class=\"_ _cf\"></span>  <span class=\"ffd\">(\u201cbusiness  as<span class=\"_ _0\"></span>  usual\u201d)</span>, <span class=\"_ _d1\"> </span>tambi\u00e9n  se clasifican como pasivos corrientes las financiaciones asociadas a dichos a<span class=\"_ _4\"></span>ctivos.<span class=\"_ _0\"></span> Bono verde Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>21 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>mayo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2021, <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>entidad <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _cf\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U. <span class=\"_ _cf\"></span>emiti\u00f3 <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>bono <span class=\"_ _cf\"></span>verd<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>admitido <span class=\"_ _cf\"></span>a negociaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>Global <span class=\"_ _0\"></span>Exchange <span class=\"_ _cf\"></span>Market <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Bolsa <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Valores d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Irlanda <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>de 325 millones de euros con vencimiento el 15 de agosto de 2026. Los <span class=\"_ _d4\"></span>bo<span class=\"_ _0\"></span>nos <span class=\"_ _d4\"></span>devengan <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>inter\u00e9s <span class=\"_ _d4\"></span>fijo <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>4% <span class=\"_ _d4\"></span>desde <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>fecha <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>emisi\u00f3n <span class=\"_ _d3\"></span>hasta <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>15 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>agosto <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>2026, pagadero semestralmente. Dichos  bonos  constituyen  obligaciones  senior  de<span class=\"_ _0\"></span>l  Emisor  y  est\u00e1n  garantizados  por  (i)  una  g<span class=\"_ _0\"></span>arant\u00eda personal otorgada <span class=\"_ _0\"></span>por AEDAS, <span class=\"_ _0\"></span>(ii) una <span class=\"_ _0\"></span>prenda de <span class=\"_ _0\"></span>primer rango s<span class=\"_ _0\"></span>ujeta a ley <span class=\"_ _0\"></span>espa\u00f1ola sobre la <span class=\"_ _0\"></span>totalidad del capital <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Emisor <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prenda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>sujeta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ley <span class=\"_ _0\"></span>espa\u00f1ola <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de cr\u00e9dito de AEDAS derivados de cualesquiera pr\u00e9stamos intragrupo. La <span class=\"_ _d2\"> </span>mencionada <span class=\"_ _d3\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _d2\"></span>Dependiente <span class=\"_ _d3\"></span>tiene <span class=\"_ _d2\"> </span>intenci\u00f3n <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>utilizar <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>fondos <span class=\"_ _d3\"></span>brutos <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>emisi\u00f3n <span class=\"_ _d2\"> </span>para fines  corporativos <span class=\"_ _d6\"> </span>g<span class=\"_ _0\"></span>enerales, <span class=\"_ _d5\"> </span>incluyendo  la <span class=\"_ _d6\"> </span>amortizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>de  deuda <span class=\"_ _d6\"> </span>financiera  corporativa,  d<span class=\"_ _4\"></span>otarse  de<span class=\"_ _87\"></span> efectivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>honorarios, <span class=\"_ _0\"></span>comisiones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos e<span class=\"_ _0\"></span>n relaci<span class=\"_ _0\"></span>\u00f3n con <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>emisi\u00f3n. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Adem\u00e1s <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>uso de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>fondos b<span class=\"_ _0\"></span>rutos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>misi\u00f3n, <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>edad <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>estinar <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cantidad <span class=\"_ _0\"></span>igual <span class=\"_ _cf\"></span>a l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>fondos netos de la emisi\u00f3n para proyectos verdes elegibles. Durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>mes <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>febrero <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2024, <span class=\"_ _d6\"> </span>la <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>grupo <span class=\"_ _d2\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Opco, <span class=\"_ _d2\"> </span>S.L.U<span class=\"_ _0\"></span>. <span class=\"_ _d6\"> </span>recompr\u00f3 <span class=\"_ _d6\"> </span>en operaciones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>ercado <span class=\"_ _cf\"></span>abierto <span class=\"_ _cf\"></span>bonos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _d4\"></span>nominal <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>1<span class=\"_ _0\"></span>.564<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _d4\"></span>quedando en circulaci\u00f3n bonos por un importe nominal de 323.436 miles de euros a 31 de marzo de 2025. El <span class=\"_ _d3\"></span>20 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>2024, <span class=\"_ _d3\"></span>Aedas <span class=\"_ _d3\"></span>Homes <span class=\"_ _d3\"></span>Opco <span class=\"_ _d3\"></span>S.L.U. <span class=\"_ _d3\"></span>lanz\u00f3 <span class=\"_ _d3\"></span>una <span class=\"_ _d3\"></span>o<span class=\"_ _0\"></span>ferta <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>\u00fablica <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>recompra <span class=\"_ _d3\"></span>parcial <span class=\"_ _d3\"></span>del bono <span class=\"_ _cf\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>complet\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>d\u00eda <span class=\"_ _d4\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2024 <span class=\"_ _cf\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>recompra <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>bonos <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _cf\"></span>nominal <span class=\"_ _d4\"></span>total <span class=\"_ _cf\"></span>de 68.436 miles de euros. Los <span class=\"_ _0\"></span>bo<span class=\"_ _0\"></span>nos <span class=\"_ _0\"></span>recomprados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>8.436<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>junto <span class=\"_ _cf\"></span>con <span class=\"_ _0\"></span>los recomprados <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>abierto <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>febrero <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>nominal <span class=\"_ _cf\"></span>1.564<span class=\"_ _cf\"></span> <span class=\"_ _0\"></span>miles de<span class=\"ls0\"> <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>fueron <span class=\"_ _cf\"></span>cancelados <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>abril <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2024. <span class=\"_ _0\"></span>Tra<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>esa <span class=\"_ _cf\"></span>amortizaci\u00f3n, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _cf\"></span>de<span class=\"_ _4\"></span> </span>bonos que han quedado en circulaci\u00f3n es de 255.000 miles euros. Para <span class=\"_ _d2\"> </span>cubrir <span class=\"_ _d2\"> </span>cualquier <span class=\"_ _d2\"> </span>contingencia <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>pueda <span class=\"_ _d2\"> </span>surgir, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>emisi\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>bono <span class=\"_ _d2\"> </span>lleva <span class=\"_ _d2\"> </span>asociado <span class=\"_ _d2\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _d2\"> </span>l\u00ednea <span class=\"_ _d2\"> </span>de cr\u00e9dito <span class=\"_ _d1\"> </span>\u201crevolving\u201d  tipo  \u201cback<span class=\"_ _0\"></span><span class=\"ffa\">-</span>up\u201d. <span class=\"_ _d1\"> </span>El  l\u00edmite <span class=\"_ _ea\"> </span>d<span class=\"_ _0\"></span>e  la <span class=\"_ _d1\"> </span>l\u00ednea  de <span class=\"_ _d1\"> </span>cr\u00e9dito  es <span class=\"_ _d1\"> </span>de  55  m<span class=\"_ _0\"></span>illones  de <span class=\"_ _d1\"> </span>euros  con vencimiento <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>21 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>febrero <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2026. <span class=\"_ _0\"></span>Esta <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _cf\"></span>devenga <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _cf\"></span>variable <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe dispuesto <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Eu<span class=\"_ _0\"></span>ribor <span class=\"_ _cf\"></span>m\u00e1s <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>margen <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>2% <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>3% <span class=\"_ _d4\"></span>dependiendo <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>ratio <span class=\"_ _cf\"></span>\u201cNet <span class=\"_ _d3\"> </span>Secured <span class=\"_ _cf\"></span>Loan <span class=\"_ _d4\"></span>to <span class=\"_ _cf\"></span>Value\u201d,<span class=\"ffa\"> </span>aplic\u00e1ndose <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>Euribor <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>0% <span class=\"_ _d4\"></span>si <span class=\"_ _d4\"></span>fuera <span class=\"_ _d3\"></span>negativo. <span class=\"_ _d4\"></span>Adicionalmente, <span class=\"_ _d4\"></span>dicha <span class=\"_ _d4\"></span>l\u00ednea <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>cr\u00e9dito <span class=\"_ _d4\"></span>devengar\u00e1 <span class=\"_ _d4\"></span>una comisi\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>disponibilidad <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>30% <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>ma<span class=\"_ _0\"></span>rgen. <span class=\"_ _d2\"> </span>A <span class=\"_ _d2\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _d2\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>cr\u00e9dito <span class=\"_ _d2\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>est\u00e1 dispuesta.  Por <span class=\"_ _d9\"> </span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _d9\"> </span>existen <span class=\"_ _df\"> </span>obligaciones <span class=\"_ _d9\"> </span>financieras <span class=\"_ _d9\"> </span>contractuales <span class=\"_ _d9\"> </span>(en <span class=\"_ _d9\"> </span>a<span class=\"_ _0\"></span>delante <span class=\"_ _d9\"> </span>\u201ccovenants\u201d <span class=\"_ _d9\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>\u201ccovenants financieros\u201d) <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _cf\"></span>incumplimiento <span class=\"_ _d4\"></span>condiciona <span class=\"_ _cf\"></span>ciertas <span class=\"_ _d4\"></span>operaciones <span class=\"_ _d4\"></span>fuera <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>tr\u00e1fico <span class=\"_ _cf\"></span>ordinario <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo. <span class=\"_ _cf\"></span>A 31 <span class=\"lsc\">de </span>marzo de 2025, el detalle de los covenants financieros es el siguiente: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Pari Passu Sen<span class=\"_ _4\"></span>ior Secured Loan<span class=\"_ _4\"></span> to Value Ratio<span class=\"fse\"> </span>(*) -% 4,4% Net Total Loan <span class=\"_ _4\"></span>to Value Ratio<span class=\"fse\"> </span>15,0% 17,6% Net Secured To<span class=\"_ _4\"></span>tal Loan to Value<span class=\"_ _4\"></span> Ratio<span class=\"fse\"> </span>9,0% 12,4%    <span class=\"ls0\"> <span class=\"_ _18\"> </span>(*) <span class=\"fs15\">La deuda finan<span class=\"_ _87\"></span>c<span class=\"_ _0\"></span>iera neta a efecto<span class=\"_ _4\"></span>s de este ratio es<span class=\"_ _4\"></span> negativa. </span></span>Las <span class=\"_ _d4\"></span>deudas <span class=\"_ _d4\"></span>netas <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>consideran <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>c\u00e1lculo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cada <span class=\"_ _d4\"></span>uno <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d4\"></span>ratios <span class=\"_ _d4\"></span>previstos <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>Bono <span class=\"_ _cf\"></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=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>ambos <span class=\"_ _d3\"></span>casos <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>excluye <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>deuda <span class=\"_ _d3\"></span>sin <span class=\"_ _d4\"></span>recurso <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>ciertas <span class=\"_ _d3\"></span>filiales <span class=\"_ _d3\"></span>(deuda <span class=\"_ _d4\"></span>promotora <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>SPVs), </span>adicionalmente: - <span class=\"_ _e2\"> </span>Para la deuda ajustada para el ratio LTV, se a\u00f1aden los arrendamientos y los pagos de suelo diferido a largo plazo. - <span class=\"_ _e2\"> </span>Para la deuda con garant\u00eda real (<span class=\"ff11\">Secured Loan</span>) se e<span class=\"_ _0\"></span>liminan los pagar\u00e9s.<span class=\"_ _260\"> </span>Ejercicio anua<span class=\"_ _4\"></span>l terminado el  31 de marzo de 2025<span class=\"_ _87\"></span><span class=\"fse\"> </span>Ajustada LTV<span class=\"_ _4\"></span><span class=\"fse\"> </span>Con Garant\u00eda real<span class=\"fse ls0\"> </span>Deuda financiera<span class=\"_ _4\"></span> bruta<span class=\"ffa fse\"> </span>    <span class=\"ffb fs15 ls0\">557.961<span class=\"_ _4\"></span><span class=\"fse\"> </span></span>557.961 Arrendamientos<span class=\"fse\"> </span>4.862.<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Pagos de suelo difer<span class=\"_ _4\"></span>idos a largo<span class=\"_ _4\"></span> plazo<span class=\"fse\"> </span>22.886<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Deuda corpor<span class=\"_ _4\"></span>ativa sin garant\u00eda<span class=\"_ _4\"></span> hipotecar\u00eda - (16.898) Emisiones de Pag<span class=\"_ _4\"></span>ar\u00e9s<span class=\"fse\"> </span>- (65.513)<span class=\"fse\"> </span>Deuda promotor<span class=\"_ _4\"></span>a en SPVs<span class=\"fse\"> </span>(15.994)<span class=\"fse\"> </span>(15.994)<span class=\"fse\"> </span>Deuda bruta ajusta<span class=\"_ _4\"></span>da<span class=\"ffa fse\"> </span>569.715<span class=\"ffa fse\"> </span>459.556<span class=\"ffa fse\"> </span>Caja disponible<span class=\"fse\"> </span>(2<span class=\"ls17\">91<span class=\"ls0\">.876)<span class=\"fse\"> </span></span></span>(2<span class=\"ls0\">91.877) </span>Deuda Financiera<span class=\"_ _4\"></span> Neta Ajustada<span class=\"_ _4\"></span> LTV / Con garant<span class=\"_ _87\"></span>\u00ed<span class=\"_ _0\"></span>a real<span class=\"ffa fse\"> </span>277.839<span class=\"ffa fse\"> </span>167.679<span class=\"ffa fse\"> </span>Pagar\u00e9s Con <span class=\"_ _d6\"> </span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _d6\"> </span>9 <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>julio  d<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>20<span class=\"_ _0\"></span>24, <span class=\"_ _d6\"> </span>la <span class=\"_ _d5\"> </span>Sociedad <span class=\"_ _d6\"> </span>Dominante <span class=\"_ _d5\"> </span>renov\u00f3 <span class=\"_ _d6\"> </span>su <span class=\"_ _d5\"> </span>programa <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>emisi\u00f3n <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>pagar\u00e9s, \u201cAEDAS <span class=\"_ _d6\"> </span>HOMES  2024 <span class=\"_ _d6\"> </span>Commercial <span class=\"_ _d5\"> </span>Paper <span class=\"_ _d6\"> </span>Notes <span class=\"_ _d5\"> </span>Program\u201d, <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>M<span class=\"_ _0\"></span>ercado <span class=\"_ _d6\"> </span>Alternativo  de<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>Renta <span class=\"_ _d6\"> </span>Fija (MARF) <span class=\"_ _cf\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>saldo <span class=\"_ _d4\"></span>vivo <span class=\"_ _cf\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>1<span class=\"_ _0\"></span>50.000<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _cf\"></span>plazos <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>vencimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>hasta <span class=\"_ _cf\"></span>2<span class=\"_ _0\"></span>4 meses,  para  posibilitar  la  diversificaci\u00f3n  de  sus  v\u00edas  de  financiaci\u00f3n,  que  s<span class=\"_ _4\"></span>ustituye  al  programa  de pagar\u00e9s emitido el 27 de junio de 2023. Durante <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>periodo <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>l<span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>Dominante <span class=\"_ _d4\"></span>ha <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d3\"></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 <span class=\"_ _cf\"></span>167,4 m<span class=\"_ _0\"></span>illones de <span class=\"_ _0\"></span>euros y se <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>amortizado <span class=\"_ _d4\"></span>pagar\u00e9s <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>147,1 <span class=\"_ _cf\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _d4\"></span>vencimiento, <span class=\"_ _cf\"></span>quedando <span class=\"_ _cf\"></span>vivo <span class=\"_ _cf\"></span>un importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>63,5 <span class=\"_ _cf\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>vencen <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>varios <span class=\"_ _cf\"></span>tramos, <span class=\"_ _cf\"></span>hasta <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>nero <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>202<span class=\"_ _0\"></span>7<span class=\"ls10\">. <span class=\"_ _cf\"></span></span>El <span class=\"_ _cf\"></span>cos<span class=\"_ _0\"></span>te<span class=\"_ _4\"></span> nominal anual efectivo es <span class=\"lsc\">de </span>3,83%.  Con <span class=\"_ _cf\"></span>fecha <span class=\"_ _0\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>septiembre <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>renov\u00f3 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>programa <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>pagar\u00e9s, \u201c<span class=\"ffa\">Programa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Pagar\u00e9s <span class=\"_ _0\"></span>AIAF<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Aedas <span class=\"_ _cf\"></span>Homes </span>2<span class=\"_ _0\"></span>024\u201d, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Merc<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>Alternativo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Renta Fija <span class=\"_ _cf\"></span>(AIAF) c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>100.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mil<span class=\"lsc\">es</span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>plazos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>m\u00ednimo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></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\u00edas naturales, para posibilitar <span class=\"_ _0\"></span>la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n. A <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _d3\"></span>Dominante <span class=\"_ _d4\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d3\"></span>va<span class=\"_ _0\"></span>rias <span class=\"_ _d4\"></span>emisiones <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>pagar\u00e9s <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>ca<span class=\"_ _0\"></span>rgo <span class=\"_ _d4\"></span>a dicho programa por i<span class=\"_ _0\"></span>mporte nominal total de <span class=\"_ _cf\"></span>8 millones de euros y s<span class=\"_ _0\"></span>e han amortizado pagar\u00e9s <span class=\"_ _0\"></span>por importe de <span class=\"_ _0\"></span><span class=\"ls0\">10<span class=\"_ _0\"></span>,7 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>euros <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>vencimiento, <span class=\"_ _cf\"></span>quedando <span class=\"_ _0\"></span>viv<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>nominal <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>,3 <span class=\"_ _cf\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros </span>que vencen en varios tramos, hasta noviembre de 2025. La tasa nominal anual efectiva es 3,99%. Los <span class=\"_ _cf\"></span>pagar\u00e9s <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>registran <span class=\"_ _d4\"></span>inicialmente <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>valor <span class=\"_ _cf\"></span>razonable <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _cf\"></span>recibida <span class=\"_ _cf\"></span>ajustado <span class=\"_ _cf\"></span>por los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>transacci\u00f3n <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _cf\"></span>sean <span class=\"_ _cf\"></span>directamente <span class=\"_ _0\"></span>imputables. <span class=\"_ _cf\"></span>Peri\u00f3dicamente, s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>recon<span class=\"_ _4\"></span>oce <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>devengo de <span class=\"_ _d2\"></span>los <span class=\"_ _d3\"></span>intereses <span class=\"_ _d2\"></span>impl\u00edcitos<span class=\"_ _4\"></span> <span class=\"_ _d2\"></span>seg\u00fan <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>m\u00e9todo <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>int<span class=\"_ _4\"></span>er\u00e9s <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n, <span class=\"_ _d3\"></span>corrigiendo <span class=\"_ _d3\"></span>el importe <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>deuda <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>valor <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>intereses <span class=\"_ _d4\"></span>deven<span class=\"_ _0\"></span>gados. <span class=\"_ _d4\"></span>A <span class=\"_ _d4\"></span>3<span class=\"_ _cf\"></span>1 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2<span class=\"_ _0\"></span>025, <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los pagar\u00e9s <span class=\"_ _d2\"> </span>registrado <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d2\"> </span>pasivo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>seg\u00fan <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>criterio <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>valoraci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>coste <span class=\"_ _d2\"> </span>amortizado <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>s <span class=\"_ _d2\"> </span>de 65.514 miles de euros. L\u00ednea <span class=\"ff12\">de Cr\u00e9dito \u201coverdraft\u201d</span> Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _cf\"></span>Opco, S.L<span class=\"_ _0\"></span>.U. <span class=\"_ _0\"></span>formaliz\u00f3 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>contrato de <span class=\"_ _d2\"> </span>cr\u00e9dito <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>cuenta <span class=\"_ _d2\"> </span>corriente <span class=\"_ _d2\"> </span>con <span class=\"_ _d2\"> </span>Soci\u00e9t\u00e9 <span class=\"_ _d2\"> </span>G\u00e9n\u00e9rale, <span class=\"_ _d2\"> </span>Sucursal <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>Espa\u00f1a <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>nominal <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>10 millones de euros con vencimiento el 1 de agosto de 2025. Esta <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cr\u00e9dito <span class=\"_ _cf\"></span>devenga <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _cf\"></span>variable <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>dispuesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _d4\"></span><span class=\"ffd\">\u20acSTR <span class=\"_ _cf\"></span>(<span class=\"ff11\">Euro <span class=\"_ _cf\"></span>Short <span class=\"_ _cf\"></span>Term </span></span>Rate<span class=\"ffa ls13\">) <span class=\"ls0\">m\u00e1s un margen del 2,<span class=\"lsc\">25<span class=\"ls23\">%,</span></span> aplic\u00e1ndose un <span class=\"ffd\">\u20acSTR</span> del 0% si fuera negativo. </span></span>A 31 de marzo de 2025, la l\u00ednea no estaba dispuesta y, por tanto, estaba disponible en su t<span class=\"_ _4\"></span>otalidad.<span class=\"_ _260\"> </span>Evoluci\u00f3n de la deuda financiera Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se info<span class=\"_ _0\"></span>rma a continuaci\u00f3n <span class=\"_ _0\"></span>de los c<span class=\"_ _0\"></span>ambios en l<span class=\"_ _0\"></span>os pasivos de<span class=\"_ _0\"></span>rivados de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>actividades de <span class=\"_ _0\"></span>financiaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en 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=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>y 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>incluidos <span class=\"_ _0\"></span>tanto los <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _260\"> </span>flujos de efectivo como los que no hayan tenido reflejo en el efectivo, son los siguientes: Miles de Euros 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 pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de 2023<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>318.994 <span class=\"ffa\"> </span>2.765 <span class=\"ffa\"> </span>182.998 <span class=\"ffa\"> </span>44.367 <span class=\"ffa\"> </span>1.027 <span class=\"ffa\"> </span>505.151<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Cambios derivados de flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  -  -  109.205 4.354  - 13.559 <span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>-  -  -  (107.846) - - (107.846)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  4.834  -  197<span class=\"ls0\">  </span>- - 5.031 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>-  -  -  - - (2.588) (2.588)<span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>-  -  588<span class=\"ls0\">  </span>- - (292) 296<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Saldo al 31 de marzo de 2024<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>323.828 <span class=\"ffa\"> </span>3.353 <span class=\"ffa\"> </span>184.554<span class=\"ffa\"> </span>48.721 <span class=\"ffa\"> </span>(1.853)<span class=\"ffa\"> </span>558.603 <span class=\"ffa\"> </span>Cambios derivados de flujos de efectivo de financiaci\u00f3n (1)<span class=\"ffa\"> </span>-      <span class=\"ls0\">(68.801) </span>3.668  253.839  (52.009) - 136.696<span class=\"ffa\"> </span>Cambios que se derivan de la obtenci\u00f3n o p\u00e9rdida del control de dependientes u otros negocios 9.403  - - - - - 9.403<span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>- -  - (189.253) - - (189.253)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>- 16.207  - 30.972  12.269 - 59.448 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>- -  37.695  (42.689)  40.847 6.408  42.261 <span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>- - 3.053  - - (1.810) 1.243 <span class=\"ffa\"> </span>Saldo al 31 de marzo de 2025<span class=\"ffa\"> </span>9.403 <span class=\"ffa\"> </span>271.234 <span class=\"ffa\"> </span>47.769 <span class=\"ffa\"> </span>237.422 <span class=\"ffa\"> </span>49.828 <span class=\"ffa\"> </span>2.745 <span class=\"ffa\"> </span>14.401  (1)<span class=\"ls0\">  Durante <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>ejercicio <span class=\"_ _d3\"> </span>anual <span class=\"_ _d3\"> </span>terminado <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>31 <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"></span>generaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>caja <span class=\"_ _d3\"> </span>neta </span>relativa <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>deuda <span class=\"_ _dd\"> </span>con <span class=\"_ _dd\"> </span>entidades <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>cr\u00e9dito <span class=\"_ _dd\"> </span>asciende <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>55.237 <span class=\"_ _dd\"> </span>miles <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>euros, correspondiente<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>disposiciones <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>pr\u00e9stamo <span class=\"_ _d3\"> </span>promotor <span class=\"_ _d3\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>591.669 <span class=\"_ _d3\"> </span>miles <span class=\"_ _d2\"> </span>de euros <span class=\"_ _d2\"> </span>y  a<span class=\"_ _4\"></span>mortizacione<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de  pr<span class=\"_ _4\"></span>\u00e9stamo <span class=\"_ _d2\"> </span>promotor <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>entregas <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>viviendas <span class=\"_ _d6\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de 536.432 miles de<span class=\"_ _4\"></span> euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se info<span class=\"_ _0\"></span>rma a continuaci\u00f3n <span class=\"_ _0\"></span>de los c<span class=\"_ _0\"></span>ambios en l<span class=\"_ _0\"></span>os pasivos de<span class=\"_ _0\"></span>rivados de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>actividades de <span class=\"_ _0\"></span>financiaci\u00f3n<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en 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=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>y 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>incluidos <span class=\"_ _0\"></span>tanto los <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _260\"> </span>flujos de efectivo como los que no hayan tenido reflejo en el efectivo, son los siguientes: Miles de Euros 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 pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de 2023<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>318.994 <span class=\"ffa\"> </span>2.765 <span class=\"ffa\"> </span>182.998 <span class=\"ffa\"> </span>44.367 <span class=\"ffa\"> </span>1.027 <span class=\"ffa\"> </span>505.151<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Cambios derivados de flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  -  -  109.205 4.354  - 13.559 <span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>-  -  -  (107.846) - - (107.846)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>-  4.834  -  197<span class=\"ls0\">  </span>- - 5.031 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>-  -  -  - - (2.588) (2.588)<span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>-  -  588<span class=\"ls0\">  </span>- - (292) 296<span class=\"ls0\"> <span class=\"ffa\"> </span></span>Saldo al 31 de marzo de 2024<span class=\"ffa\"> </span>- <span class=\"ffa\"> </span>323.828 <span class=\"ffa\"> </span>3.353 <span class=\"ffa\"> </span>184.554<span class=\"ffa\"> </span>48.721 <span class=\"ffa\"> </span>(1.853)<span class=\"ffa\"> </span>558.603 <span class=\"ffa\"> </span>Cambios derivados de flujos de efectivo de financiaci\u00f3n (1)<span class=\"ffa\"> </span>-      <span class=\"ls0\">(68.801) </span>3.668  253.839  (52.009) - 136.696<span class=\"ffa\"> </span>Cambios que se derivan de la obtenci\u00f3n o p\u00e9rdida del control de dependientes u otros negocios 9.403  - - - - - 9.403<span class=\"ffa\"> </span>Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ffa\"> </span>- -  - (189.253) - - (189.253)<span class=\"ffa\"> </span>Intereses devengados sin efecto en flujos de efectivo de financiaci\u00f3n<span class=\"ffa\"> </span>- 16.207  - 30.972  12.269 - 59.448 <span class=\"ffa\"> </span>Otros cambios<span class=\"ffa\"> </span>- -  37.695  (42.689)  40.847 6.408  42.261 <span class=\"ffa\"> </span>Proveedores de inmovilizado material - Contratos de arrendamiento<span class=\"ffa\"> </span>- - 3.053  - - (1.810) 1.243 <span class=\"ffa\"> </span>Saldo al 31 de marzo de 2025<span class=\"ffa\"> </span>9.403 <span class=\"ffa\"> </span>271.234 <span class=\"ffa\"> </span>47.769 <span class=\"ffa\"> </span>237.422 <span class=\"ffa\"> </span>49.828 <span class=\"ffa\"> </span>2.745 <span class=\"ffa\"> </span>14.401  (1)<span class=\"ls0\">  Durante <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>ejercicio <span class=\"_ _d3\"> </span>anual <span class=\"_ _d3\"> </span>terminado <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"> </span>31 <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>2025, <span class=\"_ _d3\"> </span>la <span class=\"_ _d3\"></span>generaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>caja <span class=\"_ _d3\"> </span>neta </span>relativa <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>deuda <span class=\"_ _dd\"> </span>con <span class=\"_ _dd\"> </span>entidades <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>cr\u00e9dito <span class=\"_ _dd\"> </span>asciende <span class=\"_ _dd\"> </span>a <span class=\"_ _dd\"> </span>55.237 <span class=\"_ _dd\"> </span>miles <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>euros, correspondiente<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>disposiciones <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>pr\u00e9stamo <span class=\"_ _d3\"> </span>promotor <span class=\"_ _d3\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>591.669 <span class=\"_ _d3\"> </span>miles <span class=\"_ _d2\"> </span>de euros <span class=\"_ _d2\"> </span>y  a<span class=\"_ _4\"></span>mortizacione<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de  pr<span class=\"_ _4\"></span>\u00e9stamo <span class=\"_ _d2\"> </span>promotor <span class=\"_ _d2\"> </span>por <span class=\"_ _d6\"> </span>entregas <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>viviendas <span class=\"_ _d6\"> </span>por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de 536.432 miles de<span class=\"_ _4\"></span> euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "16.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Acreedores comerciales y otras cuentas a pagar<span class=\"fs1\"> </span></span>El detalle de este ep\u00edgrafe al 31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Proveedores y<span class=\"_ _4\"></span> otras cuentas a pa<span class=\"_ _87\"></span>gar<span class=\"_ _0\"></span><span class=\"fse\"> </span>220.362 <span class=\"fse\"> </span>199.237 <span class=\"fse\"> </span>Acreedores por<span class=\"_ _4\"></span> prestaci\u00f3n de ser<span class=\"_ _4\"></span>vicios<span class=\"fse\"> </span>48.087<span class=\"ls0\"> <span class=\"fse\"> </span></span>18.558 <span class=\"fse\"> </span>Remuneracione<span class=\"_ _4\"></span>s pendientes de p<span class=\"_ _4\"></span>ago<span class=\"fse\"> </span>5.408 <span class=\"fse\"> </span>4.112 <span class=\"fse\"> </span>Pasivos por impu<span class=\"_ _4\"></span>esto corriente (N<span class=\"_ _87\"></span>ota 17)<span class=\"_ _0\"></span><span class=\"fse\"> </span>14.648 <span class=\"fse\"> </span>33.998 <span class=\"fse\"> </span>Otras deudas <span class=\"_ _4\"></span>con las Administra<span class=\"_ _4\"></span>ciones P\u00fablicas (No<span class=\"_ _4\"></span>ta 17)<span class=\"fse\"> </span>55.663 <span class=\"fse\"> </span>72.236 <span class=\"fse\"> </span>Anticipos de clien<span class=\"_ _4\"></span>tes (Nota 11)<span class=\"fse\"> </span>240.069 <span class=\"fse\"> </span>162.064 <span class=\"fse\"> </span>Total<span class=\"ffa fse\"> </span>58<span class=\"ls0\">4.237 <span class=\"ffa fse\"> </span></span>490.205 <span class=\"ffa fse\"> </span>La <span class=\"_ _d6\"> </span><span class=\"ffd ls0\">cuenta <span class=\"_ _d6\"> </span>\u201c<span class=\"ffa\">proveedores <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>otras <span class=\"_ _d6\"> </span>cuentas <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>pagar<span class=\"_ _0\"></span></span>\u201d<span class=\"ffa\"> <span class=\"_ _d6\"> </span>incl<span class=\"_ _0\"></span>uye <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _d6\"> </span>pagos <span class=\"_ _d6\"> </span>aplazados <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>compras <span class=\"_ _d6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>suelo </span></span>descritos <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>Nota <span class=\"_ _d4\"></span><span class=\"lsc\">11</span> <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>retenciones <span class=\"_ _d4\"></span>practicadas <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>contratistas <span class=\"_ _d4\"></span>como <span class=\"_ _d3\"></span>garant\u00eda <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>umplimiento <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>las obligaciones contractuales por importe de 46.781 miles de euros (26.972 euros al 31 de marzo de<span class=\"_ _0\"></span> 2024<span class=\"ls13\">).</span> La cu<span class=\"_ _0\"></span>enta de <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>anticipos d<span class=\"_ _0\"></span>e clientes<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>recoge el<span class=\"_ _0\"></span> importe de<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>cantidades cobradas <span class=\"_ _0\"></span>de los<span class=\"_ _0\"></span> clientes a<span class=\"_ _0\"></span>ntes de la <span class=\"_ _0\"></span>formalizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>escritura p\u00fab<span class=\"_ _0\"></span>lica, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>representa en <span class=\"_ _0\"></span>torno <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>20%<span class=\"_ _cf\"></span>-30% d<span class=\"_ _0\"></span>el p<span class=\"_ _0\"></span>recio de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta d<span class=\"_ _0\"></span>e las viviendas (v\u00e9ase Nota <span class=\"lsc\">12<span class=\"ls13\">).<span class=\"_ _260\"> </span></span></span>Los <span class=\"_ _d5\"> </span>Administradores <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d6\"> </span>sociedad  d<span class=\"_ _4\"></span>ominante  c<span class=\"_ _4\"></span>onsideran <span class=\"_ _d6\"> </span>que <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>los <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c<span class=\"_ _0\"></span></span>acreedores comerciales<span class=\"ffd\">\u201d</span> se aproxima a su <span class=\"ffd\">\u201c</span>valor razonable<span class=\"ffd\">\u201d</span>. Informaci\u00f3n <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>apl<span class=\"_ _0\"></span>azamientos <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>pago <span class=\"_ _d2\"> </span>efectuados <span class=\"_ _d6\"> </span>a <span class=\"_ _d5\"> </span>proveedores. <span class=\"_ _d2\"> </span>Disposici\u00f3n <span class=\"_ _d6\"> </span>adicional<span class=\"_ _4\"></span> tercera. \u201cDeber de informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff11\">  </span>A <span class=\"_ _0\"></span>continuaci\u00f3n, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>detalla <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>requerida <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Disposici\u00f3n <span class=\"_ _0\"></span>adicional <span class=\"_ _cf\"></span>tercera de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Ley 15/2010, de <span class=\"_ _cf\"></span>5 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>julio <span class=\"_ _cf\"></span>(modificada <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>trav\u00e9s <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Disposici\u00f3n <span class=\"_ _cf\"></span>final <span class=\"_ _cf\"></span>segunda <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Ley <span class=\"_ _cf\"></span>31/2014, <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>diciembre) preparada <span class=\"_ _0\"></span>conforme <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>ICAC <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>29 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2016, <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>incorporar en <span class=\"_ _d1\"> </span>la  memoria <span class=\"_ _d1\"> </span>de  las <span class=\"_ _ea\"> </span>cuentas <span class=\"_ _d1\"> </span>anuales  consolidadas <span class=\"_ _d1\"> </span>en  relaci\u00f3n <span class=\"_ _d1\"> </span>con  el <span class=\"_ _d1\"> </span>periodo  medio <span class=\"_ _d1\"> </span>de  pago <span class=\"_ _ea\"> </span>a proveedores en operaciones comerciales. Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">5<span class=\"fse\"> </span></span>Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">4<span class=\"fse\"> </span></span>D\u00edas<span class=\"fse\"> </span>D\u00edas<span class=\"fse\"> </span>Periodo medio<span class=\"_ _4\"></span> de pago a proveed<span class=\"_ _4\"></span>ores<span class=\"fse\"> </span>37<span class=\"ls0\"> </span>60<span class=\"fse ls0\"> </span>Ratio de operacione<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> pagada<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>38<span class=\"ls0\"> </span>61<span class=\"fse ls0\"> </span>Ratio de operacione<span class=\"_ _4\"></span>s pendientes<span class=\"_ _4\"></span> de pago<span class=\"fse\"> </span>33<span class=\"ls0\"> </span>50<span class=\"fse ls0\"> </span>Miles de Euros<span class=\"fse\"> </span>Miles de Euros<span class=\"fse\"> </span>Total pagos reali<span class=\"_ _4\"></span>zados<span class=\"fse\"> </span>365.430<span class=\"fse\"> </span>837.804<span class=\"fse\"> </span>Total pagos pendien<span class=\"_ _4\"></span>tes<span class=\"fse\"> </span>7.052 95.203<span class=\"fse\"> </span>Conforme <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Resoluci\u00f3n <span class=\"_ _d3\"></span>del <span class=\"_ _d4\"></span>ICAC, <span class=\"_ _d3\"></span>para <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>c\u00e1lculo <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>per\u00edodo <span class=\"_ _d4\"></span>medio <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>pago <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>proveedores <span class=\"_ _d3\"></span>se <span class=\"_ _d4\"></span>han tenido <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>cuenta <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>correspondientes <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entrega <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>bienes <span class=\"_ _cf\"></span>o pres<span class=\"_ _0\"></span>taciones <span class=\"_ _0\"></span>de servicios devengadas desde la fecha de entrada en vigor de la Ley 31/2014, de 3 de <span class=\"_ _4\"></span>diciembre.<span class=\"_ _0\"></span> Se <span class=\"_ _0\"></span>consideran <span class=\"_ _cf\"></span>proveedores, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>exclusivos <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>dar la <span class=\"_ _cf\"></span>informaci\u00f3n <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>Resoluci\u00f3n, <span class=\"_ _0\"></span>a los  acreedores  comerciales <span class=\"_ _d5\"> </span>por  deudas  con  suministradores  de  b<span class=\"_ _4\"></span>ienes  o  servicios,  incluidos<span class=\"_ _4\"></span>  en  las partidas \u201cProveedores\u201d y <span class=\"_ _0\"></span>\u201cAcreedores\u201d del pasivo <span class=\"_ _0\"></span>corriente del balance, <span class=\"_ _0\"></span>no incluy\u00e9ndose en <span class=\"_ _0\"></span>estos c\u00e1lculos los pagos aplazados en compras de suelos descritos en la Nota 11 de esta Memoria consolidada. Se <span class=\"_ _cf\"></span>entiende <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>\u201cPeriodo <span class=\"_ _0\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>pago <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roveedores\u201d <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>plazo <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>transcurre <span class=\"_ _cf\"></span>desde <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>entrega <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los bienes o la prestaci\u00f3n de los servicios a cargo del proveedor y el pago material de la opera<span class=\"_ _4\"></span>ci\u00f3n.<span class=\"_ _0\"></span> A <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>detalla <span class=\"_ _d3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>volumen<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>monetario <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>n\u00famero <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"></span>facturas <span class=\"_ _d3\"></span>pagadas <span class=\"_ _d2\"></span>dentro <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d3\"></span>legal establecido,  de  acuerdo  con <span class=\"_ _d1\"> </span>al  art\u00edculo  9  de  la <span class=\"_ _ea\"> </span>Ley  1<span class=\"_ _0\"></span>8/2022,  de  28  de  s<span class=\"_ _0\"></span>eptiembre,  de  creaci\u00f3n  y crecimiento de empresas: Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024 Volumen monetario de<span class=\"_ _87\"></span> f<span class=\"_ _0\"></span>acturas pa<span class=\"_ _87\"></span>gadas en un periodo inferior al<span class=\"_ _4\"></span> m\u00e1ximo establecido en la no<span class=\"_ _4\"></span>rmativa (miles de<span class=\"_ _4\"></span> euros)<span class=\"fse\"> </span>267.801<span class=\"fse\"> </span>380.735 Porcentaje sobre e<span class=\"_ _4\"></span>l total de pago<span class=\"_ _4\"></span>s realizados<span class=\"ffa fse\"> </span>73<span class=\"ls0\">%<span class=\"ffa fse\"> </span></span>40%<span class=\"ls0\"> </span>N\u00famero de fa<span class=\"_ _4\"></span>cturas pagadas en<span class=\"_ _4\"></span> un periodo inferior<span class=\"_ _4\"></span> al m\u00e1ximo<span class=\"_ _4\"></span> establecido en la normativa<span class=\"fse\"> </span>36.844<span class=\"fse\"> </span>45.004 Porcentaje sobre e<span class=\"_ _87\"></span>l <span class=\"_ _0\"></span>total de fa<span class=\"_ _4\"></span>cturas pagadas<span class=\"ffa fse\"> </span>77%<span class=\"ffa fse\"> </span>80%<span class=\"ls0\"> </span>El <span class=\"_ _cf\"></span>plazo <span class=\"_ _d4\"></span>m\u00e1ximo <span class=\"_ _cf\"></span>legal <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>pago <span class=\"_ _d4\"></span>aplicable <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>seg\u00fan <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Ley <span class=\"_ _d4\"></span>3/2004, <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>29 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>diciembre, <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>la que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>establecen <span class=\"_ _0\"></span>medidas <span class=\"_ _cf\"></span>de lucha <span class=\"_ _cf\"></span>contra la <span class=\"_ _0\"></span>morosidad <span class=\"_ _cf\"></span>en l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>comerciales, <span class=\"_ _0\"></span>conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las disposiciones <span class=\"_ _d6\"> </span>transitorias <span class=\"_ _d6\"> </span>establecidas <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>Ley <span class=\"_ _d6\"> </span>15/2010, <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>5 <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>j<span class=\"_ _0\"></span>ulio, <span class=\"_ _d2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>Real <span class=\"_ _d6\"> </span>Decreto<span class=\"_ _cf\"></span>-ley 4/2013, <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>22<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>febrero, <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>apoyo <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>emprendedor <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>est\u00edmulo <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>crecimiento <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>la creaci\u00f3n <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>mpleo, <span class=\"_ _cf\"></span>no <span class=\"_ _d4\"></span>puede <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ning\u00fan <span class=\"_ _d4\"></span>caso <span class=\"_ _d4\"></span>superior <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>\u00edas <span class=\"_ _cf\"></span>na<span class=\"_ _0\"></span>turales <span class=\"_ _cf\"></span>despu\u00e9s <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fecha <span class=\"_ _cf\"></span>de<span class=\"_ _260\"> </span>recepci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>mercanc\u00edas <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>servicios <span class=\"_ _cf\"></span>(30 <span class=\"_ _cf\"></span>d\u00edas <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>xistir <span class=\"_ _cf\"></span>pacto <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>las partes).<span class=\"_ _260\"> </span>De <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>lo <span class=\"_ _cf\"></span>anterior <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _0\"></span>tomando <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>medidas <span class=\"_ _0\"></span>razonables<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>graduales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ponderadas <span class=\"_ _cf\"></span>para<span class=\"_ _4\"></span> reducir, <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>medida <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>lo <span class=\"_ _d4\"></span>posible <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>razonablemente, <span class=\"_ _d4\"></span><span class=\"ffd\">el <span class=\"_ _d4\"></span>\u201cper\u00edodo <span class=\"_ _d4\"></span>medio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>pago\u201d <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _d4\"></span>proveedores <span class=\"_ _d4\"></span>y </span>acreedores",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _ec\"> </span>Administraciones P\u00fablicas y situaci\u00f3n fiscal </span>17.1 <span class=\"_ _ed\"> </span>Normativa aplicable y ejercicios sujetos a inspecci\u00f3n fiscal Seg\u00fan <span class=\"_ _db\"> </span>establece <span class=\"_ _db\"> </span>la <span class=\"_ _db\"> </span>legislaci\u00f3n <span class=\"_ _db\"> </span>vigente, <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>impuestos <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _db\"> </span>pueden <span class=\"_ _db\"> </span>considerarse <span class=\"_ _db\"> </span>definitivamente liquidados <span class=\"_ _d3\"></span>hasta <span class=\"_ _d3\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>declaraciones <span class=\"_ _d3\"></span>presentadas <span class=\"_ _d2\"> </span>hayan <span class=\"_ _d4\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nspeccionadas <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>autoridades fiscales <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>haya <span class=\"_ _cf\"></span>transc<span class=\"_ _0\"></span>urrido <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>prescripci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cuatro <span class=\"_ _d4\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>desde <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>presentaci\u00f3n<span class=\"_ _0\"></span>. <span class=\"_ _cf\"></span>Al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>2025, <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>resto <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d2\"> </span>sociedades <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>tienen <span class=\"_ _d6\"> </span>abiertos <span class=\"_ _d2\"> </span>a inspecci\u00f3n fiscal todos los impuestos que le son de aplicaci\u00f3n con relaci\u00f3n a ejercicios no <span class=\"_ _4\"></span>prescritos.<span class=\"_ _0\"></span> Los <span class=\"_ _d2\"> </span>Administradores <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>esperan <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>devenguen <span class=\"_ _d2\"> </span>pasivos <span class=\"_ _d2\"> </span>materiales adicionales <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>cubiertos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cons<span class=\"_ _0\"></span>ideraci\u00f3n <span class=\"_ _cf\"></span>como <span class=\"_ _cf\"></span>consecuencia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>revisi\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>pudiera <span class=\"_ _cf\"></span>producir por parte de la Administraci\u00f3n Tributaria de los ejercicios abi<span class=\"_ _4\"></span>ertos a inspecci\u00f3n.<span class=\"_ _0\"></span> 17.2 <span class=\"_ _ed\"> </span>Saldos mantenidos con Administraciones P\u00fablicas La <span class=\"_ _db\"> </span>composici\u00f3n <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>saldos <span class=\"_ _db\"> </span>deudores/(acreedores)<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>con <span class=\"_ _db\"> </span>las <span class=\"_ _db\"> </span>Administraciones <span class=\"_ _db\"> </span>P\u00fablicas <span class=\"_ _db\"> </span>es <span class=\"_ _d0\"> </span>l<span class=\"_ _0\"></span>a siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Corriente<span class=\"fse\"> </span>No corriente<span class=\"fse\"> </span>Corriente<span class=\"fse\"> </span>No corriente<span class=\"fse\"> </span> Administracione<span class=\"_ _4\"></span>s P\u00fablicas acreed<span class=\"_ _87\"></span>oras:<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por<span class=\"_ _4\"></span> IVA (e IGIC)<span class=\"fse\"> </span>(47.165)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(52.842)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por r<span class=\"_ _4\"></span>etenciones prac<span class=\"_ _4\"></span>ticadas<span class=\"fse\"> </span>(682)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>(4.090)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por<span class=\"_ _4\"></span> otros impuestos<span class=\"fse\"> </span>(7.298)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(14.856)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Organismos de <span class=\"_ _4\"></span>la Seguridad So<span class=\"_ _4\"></span>cial acreedore<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>(518)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>(447)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas acre<span class=\"_ _4\"></span>edoras (v\u00e9ase<span class=\"_ _4\"></span> Nota 16)<span class=\"ffa fse\"> </span>(55.663)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>(72.235)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Pasivos por i<span class=\"_ _4\"></span>mpuesto corriente<span class=\"ffa fse\"> </span>(14.648)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>(33.998)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas deudor<span class=\"_ _87\"></span>as:<span class=\"_ _0\"></span><span class=\"fse\"> </span>- HP <span class=\"ls17\">deudora por dev<span class=\"_ _0\"></span>oluci\u00f3n de impuestos <span class=\"_ _0\"></span></span><span class=\"ffd\">\u2013</span> IVA (e IGIC<span class=\"_ _4\"></span>)<span class=\"fse\"> </span>7.417 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>8.925<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Organismos de la <span class=\"_ _4\"></span>Seguridad So<span class=\"_ _4\"></span>cial deudores - - 800<span class=\"ls0\"> </span>- Subvenciones<span class=\"_ _4\"></span> por cobrar <span class=\"ffd\">\u2013</span> Plan Vive <span class=\"ffd\">\u2013<span class=\"_ _4\"></span><span class=\"ffa\"> Comunidad de Mad<span class=\"_ _4\"></span>rid </span></span>(*)<span class=\"_ _260\"> </span>33.009 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas deu<span class=\"_ _87\"></span>doras (v\u00e9ase Nota 12)<span class=\"ffa fse\"> </span>40.421<span class=\"ls0\"> <span class=\"ffa fse\"> </span></span>-<span class=\"ffa fse\"> </span>9.725 <span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Activos por impuest<span class=\"_ _4\"></span>o corriente<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>4.130 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>17<span class=\"ls0\">5 <span class=\"fse\"> </span></span>-<span class=\"fse\"> </span>Activos por impue<span class=\"_ _4\"></span>sto diferido (V\u00e9a<span class=\"_ _4\"></span>se Nota 17.4) <span class=\"ffb ls2b\">(*<span class=\"ls0\">*) y (***<span class=\"_ _4\"></span>)<span class=\"_ _260\"> </span></span></span>-<span class=\"fse\"> </span>51.642 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>6.922 <span class=\"fse\"> </span>Pasivos por impu<span class=\"_ _4\"></span>esto diferido (V\u00e9a<span class=\"_ _4\"></span>se Nota 17.4) (*<span class=\"ls0\">*<span class=\"ls2c\">*)<span class=\"_ _260\"> </span></span></span>-<span class=\"fse\"> </span>(1.<span class=\"ls17\">624<span class=\"ls0\">)<span class=\"fse\"> </span></span></span>-<span class=\"fse\"> </span>(601)<span class=\"fse ls0\"> </span>Total neto<span class=\"ffa fse\"> </span>3.536 <span class=\"fse\"> </span>50.018 <span class=\"fse\"> </span>(96.333)<span class=\"fse\"> </span>6.321 <span class=\"fse\"> </span>(*) <span class=\"_ _cf\"></span><span class=\"ffd fs2\">La <span class=\"_ _0\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>\u201cSubvenciones <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _cf\"></span>\u2013<span class=\"ffa\"> <span class=\"_ _cf\"></span>Plan <span class=\"_ _cf\"></span>Vive <span class=\"_ _cf\"></span></span>\u2013<span class=\"ffa\"> <span class=\"_ _cf\"></span></span>Comunidad <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Madri<span class=\"_ _0\"></span>d\u201d <span class=\"_ _cf\"></span>refleja <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _cf\"></span>pendient<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffa\">cobro <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025, </span></span>correspondiente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>subvenci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>concedida <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Comunid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Madrid <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _cf\"></span>de 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _0\"></span>Lysist<span class=\"_ _0\"></span>rata, Ci<span class=\"_ _0\"></span>ril<span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>y Alt<span class=\"_ _0\"></span>acus Investment. <span class=\"_ _ea\"> </span>Dicha <span class=\"_ _d1\"> </span>subvenci\u00f3<span class=\"ls3\">n <span class=\"_ _d1\"> </span></span>est\u00e1 <span class=\"_ _ea\"> </span>destinada <span class=\"_ _d1\"> </span>a <span class=\"_ _ea\"> </span>la <span class=\"_ _ea\"> </span>construcci\u00f3n <span class=\"_ _d1\"> </span>de <span class=\"_ _ea\"> </span>viviendas <span class=\"_ _ea\"> </span>e<span class=\"_ _0\"></span>nerg\u00e9ticame<span class=\"_ _0\"></span>nte <span class=\"_ _ea\"> </span>eficientes <span class=\"_ _d1\"> </span>para <span class=\"_ _ea\"> </span>alquiler <span class=\"_ _ea\"> </span>ase<span class=\"_ _0\"></span>quible, financiadas con fo<span class=\"_ _0\"></span>ndos Next Gen<span class=\"_ _0\"></span>eration EU (v\u00e9a<span class=\"_ _0\"></span>se la Nota 15<span class=\"_ _0\"></span>). (**) <span class=\"_ _cf\"></span>Esta <span class=\"_ _cf\"></span>partida, <span class=\"_ _d4\"></span>incluye <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>ot<span class=\"_ _0\"></span>ros <span class=\"_ _cf\"></span>conceptos<span class=\"_ _0\"></span><span class=\"ls1c\">, <span class=\"_ _cf\"></span></span>el <span class=\"_ _cf\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _cf\"></span>pendiente <span class=\"_ _d4\"></span>aplicar <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>surg<span class=\"ls1d\">i\u00f3</span> <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ombinac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negoci<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>G<span class=\"_ _0\"></span>rupo Priesa <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>ascend\u00eda <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicialmente <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>45.608 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _cf\"></span>Nota <span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>6) <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>correspo<span class=\"_ _0\"></span>nd\u00edan, <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>ndamentalmen<span class=\"_ _0\"></span>te, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>por un im<span class=\"_ _0\"></span>porte <span class=\"_ _0\"></span>originario <span class=\"_ _0\"></span><span class=\"ls3\">de <span class=\"_ _cf\"></span></span>35.198 m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span><span class=\"ls3\">a <span class=\"_ _0\"></span></span><span class=\"ffd\">cr\u00e9dit<span class=\"_ _0\"></span>os fis<span class=\"_ _0\"></span>cales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>\u201cbases <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mponibles <span class=\"_ _0\"></span>negativas\u201d <span class=\"_ _cf\"></span>no </span>a<span class=\"_ _0\"></span>plicadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>anteri<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>propietario del <span class=\"_ _d4\"></span>citado <span class=\"_ _d3\"> </span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"> </span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _d3\"> </span>(ie <span class=\"_ _d3\"> </span>Grupo <span class=\"_ _d4\"></span>Villa<span class=\"_ _0\"></span>r <span class=\"_ _d4\"> </span>Mi<span class=\"_ _0\"></span>r, <span class=\"_ _d4\"> </span>S<span class=\"_ _0\"></span>.A.) <span class=\"_ _d3\"> </span>y <span class=\"_ _d3\"> </span>10.410 <span class=\"_ _d3\"> </span>miles <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"> </span>otros <span class=\"_ _d4\"> </span>cr<span class=\"_ _0\"></span>\u00e9ditos <span class=\"_ _d3\"> </span>fiscales, <span class=\"_ _d3\"> </span>di<span class=\"_ _0\"></span>ferencias <span class=\"_ _d3\"> </span>temporarias, bonificaciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>deduccion<span class=\"_ _0\"></span>es fiscal<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>pendientes<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> compens<span class=\"_ _0\"></span>ar, y<span class=\"_ _0\"></span> que<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> acuerdo<span class=\"_ _0\"></span> con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>mejor <span class=\"_ _0\"></span>estimaci<span class=\"_ _0\"></span>\u00f3n de <span class=\"_ _0\"></span>la Di<span class=\"_ _0\"></span>recci\u00f3<span class=\"_ _0\"></span>n de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad se c<span class=\"_ _0\"></span>ompensar\u00e1n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n lo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>r\u00f3ximos <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>alta <span class=\"_ _cf\"></span>probabilidad. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>pendient<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>plicar <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>por dicho concepto asci<span class=\"_ _0\"></span>ende a un imp<span class=\"_ _0\"></span>orte de <span class=\"_ _0\"></span>31.969 miles de <span class=\"_ _0\"></span>euros. (*<span class=\"ls0\">**) <span class=\"_ _0\"></span>Estas <span class=\"_ _0\"></span>partidas, i<span class=\"_ _0\"></span>ncluyen, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>concep<span class=\"_ _0\"></span>tos, e<span class=\"_ _0\"></span><span class=\"ls2d\">l </span>efecto <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>surgido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ffd\">\u201casignaci<span class=\"_ _0\"></span>\u00f3n d<span class=\"_ _0\"></span>el pr<span class=\"_ _0\"></span>ecio <span class=\"_ _0\"></span>de comp<span class=\"_ _0\"></span>ra\u201d <span class=\"_ _0\"></span>(\u201cPPA\u201d) </span></span>de <span class=\"_ _d3\"> </span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"> </span>NII<span class=\"_ _0\"></span>F <span class=\"_ _d3\"> </span>3<span class=\"_ _0\"></span>, <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d3\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _d2\"> </span>Priesa <span class=\"_ _d3\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _d3\"> </span>r<span class=\"_ _0\"></span>evalorizar  o <span class=\"_ _d3\"> </span>bien <span class=\"_ _d2\"> </span>devaluar, <span class=\"_ _d2\"> </span>lo <span class=\"_ _d3\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>p<span class=\"_ _0\"></span>roceda, <span class=\"_ _d2\"> </span><span class=\"ffd\">del <span class=\"_ _d2\"> </span>\u201cvalor <span class=\"_ _d3\"> </span>co<span class=\"_ _0\"></span>ntable\u201d <span class=\"_ _d2\"> </span>al <span class=\"_ _d3\"> </span>\u201cvalor  ra<span class=\"_ _4\"></span>zonable\u201d<span class=\"_ _0\"></span> </span>determinadas <span class=\"_ _d3\"> </span>partidas <span class=\"_ _d3\"> </span>de <span class=\"_ _d3\"> </span><span class=\"ffd\">\u201cInversi<span class=\"_ _0\"></span>ones <span class=\"_ _d3\"> </span>inmobiliari<span class=\"_ _0\"></span>as\u201d, <span class=\"_ _d4\"> </span>\u201cActiv<span class=\"_ _0\"></span>os <span class=\"_ _d3\"> </span>financieros <span class=\"_ _d3\"> </span>a <span class=\"_ _d3\"> </span>largo <span class=\"_ _d4\"> </span>pla<span class=\"_ _0\"></span>zo\u201d <span class=\"_ _d4\"> </span>y <span class=\"_ _d2\"> </span>\u201cexistencias <span class=\"_ _d3\"> </span>inmobiliaria<span class=\"_ _0\"></span>s\u201d</span>, <span class=\"_ _d3\"> </span>habiendo <span class=\"_ _d3\"> </span>surgido originariamente \u201cac<span class=\"_ _0\"></span>tivos y pasiv<span class=\"_ _0\"></span>os por impuestos <span class=\"_ _0\"></span>diferidos\u201d por u<span class=\"_ _0\"></span>nos importes de <span class=\"_ _0\"></span><span class=\"ffa\">9.340 y 4<span class=\"_ _0\"></span>83 miles de euros, r<span class=\"_ _0\"></span>espectivament<span class=\"_ _0\"></span>e.<span class=\"_ _260\"> </span></span>17.3 <span class=\"_ _e4\"> </span>Conciliaci\u00f3n entre el resultado contable <span class=\"_ _4\"></span>y el gasto por impuesto sobre sociedades<span class=\"_ _260\"> </span>La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _4\"></span>siguiente:<span class=\"_ _0\"></span> Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span>18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span>146.890 <span class=\"fse\"> </span>Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span>(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span>5.509 <span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span>(<span class=\"ls17\">41</span>.967) <span class=\"fse\"> </span>3.907 <span class=\"fse\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span>93.508 <span class=\"ffa fse\"> </span>156.306 <span class=\"ffa fse\"> </span>Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(403)<span class=\"fse ls0\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas (13.893)  (1.375) Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Re<span class=\"_ _4\"></span>cuperaci\u00f3n<span class=\"fse\"> </span>(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span>643 <span class=\"fse ls0\"> </span>Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 7/2024, exte<span class=\"_ _4\"></span>nsi\u00f3n Ley 38/2022)<span class=\"_ _4\"></span> 988<span class=\"ls0\"> </span>- Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span>80.539 <span class=\"ffa fse\"> </span>155.171 <span class=\"ffa fse\"> </span>Tipo impositivo<span class=\"fse\"> </span>25%<span class=\"fse ls0\"> </span>25%<span class=\"fse ls0\"> </span>Impuesto deveng<span class=\"_ _4\"></span>ado (gasto cor<span class=\"_ _4\"></span>riente)<span class=\"fse\"> </span>(20.135)<span class=\"fse\"> </span>(38.792)<span class=\"fse\"> </span>Aplicaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas de<span class=\"_ _4\"></span> ejercicios anteriore<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fse\"> </span>(57<span class=\"ls0\">)<span class=\"fse\"> </span></span>(344)<span class=\"fse ls0\"> </span>Aplicaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>bases <span class=\"_ _df\"> </span>imponibles <span class=\"_ _df\"> </span>negativas <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>ejercicio<span class=\"_ _4\"></span>s <span class=\"_ _d8\"> </span>anter<span class=\"_ _4\"></span>iores <span class=\"_ _d8\"> </span>activadas<span class=\"_ _4\"></span> Limitaci\u00f3n 50%<span class=\"_ _4\"></span> (16)<span class=\"ls0\"> </span>- Activaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas del ejer<span class=\"_ _4\"></span>cicio (Limitaci<span class=\"ls17\">\u00f3n)</span><span class=\"fse\"> </span>247<span class=\"fse ls0\"> </span>161 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n BINs<span class=\"_ _4\"></span> PRIESA<span class=\"fse\"> </span>(3.416)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Activaci\u00f3n/(Apli<span class=\"_ _4\"></span>caci\u00f3n) diferen<span class=\"_ _4\"></span>cias temporarias dedu<span class=\"_ _4\"></span>cibles del ejer<span class=\"_ _4\"></span>cicio<span class=\"fse\"> </span>(153)<span class=\"fse ls0\"> </span>977 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n Gas<span class=\"_ _4\"></span>tos Financieros (10.223) - Activaci\u00f3n por<span class=\"_ _4\"></span> venta de existen<span class=\"_ _4\"></span>cias (118)<span class=\"ls0\"> </span>- Ajuste impuesto <span class=\"_ _4\"></span>sociedades ejer<span class=\"_ _4\"></span>cicio anterior (ga<span class=\"_ _4\"></span>sto diferido)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>78 <span class=\"fse ls0\"> </span>Otros (fundamental<span class=\"_ _4\"></span>mente, gasto p<span class=\"_ _4\"></span>or impuesto por en<span class=\"_ _4\"></span>tidades fuera d<span class=\"_ _4\"></span>el Grupo fiscal) (1.134) - (Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades co<span class=\"_ _87\"></span>rri<span class=\"_ _0\"></span>ente<span class=\"ffa fse\"> </span>(21.327)<span class=\"fse\"> </span>(38.792)<span class=\"ffa fse\"> </span>(Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades <span class=\"_ _4\"></span>diferido<span class=\"ffa fse\"> </span>(13.925) 87<span class=\"ls0\">2  <span class=\"ffa fse\"> </span></span>Las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _d4\"></span>permanentes<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren, <span class=\"_ _cf\"></span>fundamentalmente, <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ajustes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>dividendos, <span class=\"_ _cf\"></span>deterioro de <span class=\"_ _de\"> </span>participadas <span class=\"_ _de\"> </span>y <span class=\"_ _de\"> </span>otros <span class=\"_ _e6\"> </span>ajustes<span class=\"ffd\">. <span class=\"_ _de\"> </span>Por <span class=\"_ _e6\"> </span>otro <span class=\"_ _de\"> </span>lado, <span class=\"_ _de\"> </span>las <span class=\"_ _de\"> </span>\u201cdiferencias <span class=\"_ _e6\"> </span></span>temporarias<span class=\"ffd\">\u201d <span class=\"_ _de\"> </span>se <span class=\"_ _de\"> </span>refieren<span class=\"_ _0\"></span></span><span class=\"ls2e\">, </span>fundamentalmente, al ajuste por gastos financieros deducibles. La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span>18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span>146.890 <span class=\"fse\"> </span>Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span>(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span>5.509 <span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span>(41.967) <span class=\"fse\"> </span>3.907 <span class=\"fse\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span>93.508 <span class=\"ffa fse\"> </span>156.306 <span class=\"ffa fse\"> </span>Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span>- <span class=\"fse\"> </span>(403)<span class=\"fse ls0\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span>- <span class=\"fse\"> </span>- <span class=\"fse\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas (13.893)  (1.375) Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Recupe<span class=\"_ _4\"></span>raci\u00f3n<span class=\"fse\"> </span>(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span>643 <span class=\"fse ls0\"> </span>Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s Ley 7/2024 (exten<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span>i\u00f3n limitaci\u00f3n<span class=\"_ _4\"></span> Ley 38/2022) 988<span class=\"ls0\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span>80.539 <span class=\"ffa fse\"> </span>155.171 <span class=\"ffa fse\"> </span>Tipo impositivo<span class=\"fse\"> </span>25%<span class=\"fse ls0\"> </span>25%<span class=\"fse ls0\"> </span>Cuota \u00cdntegra<span class=\"ffa fse\"> </span>20.135 <span class=\"fse\"> </span>38.793 <span class=\"ffa fse\"> </span>Deducciones<span class=\"_ _4\"></span><span class=\"fse\"> </span>- <span class=\"fse\"> </span>Bonificaciones<span class=\"fse\"> </span>- <span class=\"fse\"> </span>Cuota Liquida<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>20.135 <span class=\"ffa fse\"> </span>38.793 <span class=\"ffa fse\"> </span>Retenciones<span class=\"fse\"> </span>(277)<span class=\"ls0\"> <span class=\"fse\"> </span></span>(181)<span class=\"fse ls0\"> </span>Pagos a cuenta<span class=\"_ _4\"></span><span class=\"fse\"> </span>(6.053) <span class=\"fse\"> </span>(4.613)<span class=\"fse\"> </span>L\u00edquido a ingresar<span class=\"_ _87\"></span><span class=\"ls28\">/(<span class=\"ls0\">devolver) al 31 de marzo (*)<span class=\"_ _87\"></span><span class=\"ffa fse\"> </span></span></span>13.805 <span class=\"ffa fse\"> </span>33.999 <span class=\"ffa fse\"> </span>Pagos a cuen<span class=\"_ _4\"></span>ta abril (<span class=\"ffd\">\u201c</span>hecho po<span class=\"_ _4\"></span>sterior <span class=\"ffd\">a cierre\u201d</span>)<span class=\"ffb\"> </span>(17.161) (32.457) L\u00edquido a ingresar<span class=\"_ _87\"></span>/<span class=\"_ _0\"></span>(devolver) <span class=\"ffd\">(\u201ch<span class=\"_ _4\"></span>echo posterior cier<span class=\"_ _4\"></span>re\u201d)<span class=\"ffb\"> </span></span>(3.356) 1.542  (*) <span class=\"_ _d2\"> </span>La <span class=\"_ _d3\"></span>cuota <span class=\"_ _d2\"> </span><span class=\"ls17\">a <span class=\"_ _d3\"> </span></span>li<span class=\"_ _0\"></span>quidar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>pagar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>efectos <span class=\"_ _d3\"> </span>contables <span class=\"_ _d2\"> </span>asciende <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>14.648<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>miles <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>euros, <span class=\"_ _d3\"> </span>debido <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>la inclusi\u00f3n de <span class=\"_ _0\"></span>entidades fuera <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edmetro fiscal del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>fiscal Aedas Homes, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span><span class=\"ls17\">han <span class=\"_ _0\"></span></span>aportado <span class=\"_ _0\"></span>una disminuci\u00f3n a efectos contable<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> <span class=\"ls17\">de </span>843 miles de euros.<span class=\"_ _260\"> </span>17.4 <span class=\"_ _e4\"> </span>Impuestos diferidos El <span class=\"_ _d4\"></span>detalle <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _cf\"></span>fiscales<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>registrados <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _d4\"></span>sociedades <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>cierre <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los<span class=\"_ _4\"></span> ejercicios terminados el 31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Aedas Homes, <span class=\"_ _4\"></span>S.A.<span class=\"fse\"> </span>3.561 <span class=\"fse\"> </span>3.263 <span class=\"fse\"> </span>Aedas Homes OPCO<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>S.L.U. 47.213  - Resto de entidade<span class=\"_ _4\"></span>s del grupo<span class=\"fse\"> </span>867 <span class=\"fse ls0\"> </span>3.659 <span class=\"fse\"> </span>TOTAL<span class=\"ffa fse\"> </span>51.642 <span class=\"ffa fse\"> </span>6.922 <span class=\"ffa fse\"> </span>La <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _0\"></span>por impues<span class=\"_ _0\"></span>to diferido<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>producida durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 de marzo de 2025, es la siguiente:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>Saldo inicial<span class=\"fse\"> </span>Variaciones reflejadas en la cuenta de p\u00e9rdidas y ganancias<span class=\"fse\"> </span>Otros<span class=\"fse\"> </span>Saldo final<span class=\"fse\"> </span>Adici\u00f3n por combinaci\u00f3n de negocios (Nota 2.6)<span class=\"ffb\"> </span>Activos por impue<span class=\"_ _4\"></span>sto diferido<span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias dedu<span class=\"_ _4\"></span>cibles<span class=\"fse\"> </span>6.922<span class=\"ls0\"> <span class=\"fse\"> </span></span>58.151 (12.711)<span class=\"fse\"> </span>(720)<span class=\"ls0\"> </span>51.642<span class=\"fse\"> </span>Total activos po<span class=\"_ _4\"></span>r impuesto dife<span class=\"_ _4\"></span>rido<span class=\"ffa fse\"> </span>6.922 <span class=\"ffa fse\"> </span>58.151 (12.711)<span class=\"ffa fse\"> </span>(720)<span class=\"ls0\"> </span>51.642<span class=\"ffa fse\"> </span>Pasivos por impu<span class=\"_ _4\"></span>esto diferido<span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias imponible<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>(601) <span class=\"fse ls0\"> </span>(<span class=\"ls17\">483<span class=\"ls19\">) </span></span> (<span class=\"ls17\">540<span class=\"ls19\">) </span></span><span class=\"fse\"> </span>-<span class=\"fse\"> </span>(1.624)<span class=\"fse\"> </span>Total pasivos por <span class=\"_ _4\"></span>impuesto dife<span class=\"_ _4\"></span>rido<span class=\"ffa fse\"> </span>(601) <span class=\"ffa fse ls0\"> </span>(<span class=\"ls17\">483</span>) (<span class=\"ls17\">540</span>)<span class=\"ffa fse\"> </span>-<span class=\"fse\"> </span>(1.624) <span class=\"fse\"> </span>Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de<span class=\"_ _cf\"></span> 2025, <span class=\"_ _0\"></span>la va<span class=\"_ _0\"></span>riaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>por impuesto <span class=\"_ _d1\"> </span>diferido<span class=\"ffd\">\u201d</span>  s<span class=\"_ _0\"></span>e <span class=\"_ _d1\"> </span>corresponde  principalmente <span class=\"_ _ea\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>reconocimiento <span class=\"_ _ea\"> </span>de <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>cr\u00e9ditos <span class=\"_ _d1\"> </span>fiscales pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>utilizaci\u00f3n por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Fiscal que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>originado con <span class=\"_ _0\"></span>motivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>adquisici\u00f3n de<span class=\"ls0\"> Priesa y sus filiales con fecha </span>12<span class=\"ls0\"> </span>de <span class=\"ls0\">agosto de 2024. </span>La variaci\u00f3n de los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>impuestos diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>producida durante el ejercicio anual terminado el 31 de marzo de <span class=\"ls0\">2024 fue la siguiente: </span>Miles de Euros 31.03.2023 Variaciones refle<span class=\"_ _4\"></span>jadas en       31.03.2024 Saldo inicial Cuenta de p\u00e9rdidas y ganancias Patrimonio Neto Saldo final Activos por impuest<span class=\"_ _4\"></span>o diferido Bases imponibles<span class=\"_ _4\"></span> negativas 402 <span class=\"ls0\"> </span>88 <span class=\"ls0\"> </span>- 490 <span class=\"ls0\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias dedu<span class=\"_ _4\"></span>cibles 4.903  1.529  - 6.432  Total activos po<span class=\"_ _4\"></span>r impuesto dife<span class=\"_ _4\"></span>rido 5.305  1.617  - 6.922  Pasivos por i<span class=\"_ _4\"></span>mpuesto diferido Diferencias tempo<span class=\"_ _4\"></span>rarias imponible<span class=\"_ _4\"></span>s (<span class=\"ls17\">260</span>)  (<span class=\"ls17\">340</span>)  - (<span class=\"ls17\">600</span>)  Total pasivos por <span class=\"_ _4\"></span>impuesto dife<span class=\"_ _4\"></span>rido (<span class=\"ls17\">260</span>)  (<span class=\"ls17\">340</span>)  - (<span class=\"ls17\">600</span>)  Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de<span class=\"_ _cf\"></span> 2024, <span class=\"_ _0\"></span>la va<span class=\"_ _0\"></span>riaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>por impuesto diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>se corresponde <span class=\"_ _0\"></span>principalmente con la c<span class=\"_ _0\"></span>ompensaci\u00f3n de bases <span class=\"_ _0\"></span>imponibles negativas por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>88 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>euros, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>disminuci\u00f3n <span class=\"_ _d2\"></span>por <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>rev<span class=\"_ _4\"></span>ersi\u00f3n <span class=\"_ _d2\"> </span>neta <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>diferencias temporarias <span class=\"_ _d2\"></span>deducibles <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"></span>importe <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>1.189 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>(re<span class=\"_ _0\"></span>lativas <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"></span>diferencias entre e<span class=\"_ _0\"></span>l val<span class=\"_ _0\"></span>or contable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>fiscal d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determinados activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por ambos <span class=\"_ _0\"></span>\u201cPlanes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos a Largo Plazo (\u201cLTIP\u201d)\u201d.<span class=\"ffa\"> </span>Los <span class=\"_ _cf\"></span>Administradores <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>considerado <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>deterioro sobre los <span class=\"ffd\">\u201c</span>activos por impuesto diferido<span class=\"ffd\">\u201d</span> registrados en el balance consolidado, en base a: - <span class=\"_ _da\"> </span>El plan de negocio elaborado por el <span class=\"_ _0\"></span>Grupo para el periodo 2021/22-2025/26,  - <span class=\"_ _da\"> </span>La <span class=\"_ _d4\"></span>valoraci\u00f3n <span class=\"_ _d4\"></span>sobre <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>efectuada <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>Savills <span class=\"_ _d4\"></span>Valoraciones <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>Tasaciones, <span class=\"_ _cf\"></span>S.A.<span class=\"_ _0\"></span>U. que <span class=\"_ _d3\"></span>refleja <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>Gross <span class=\"_ _d3\"></span>Asset <span class=\"_ _d3\"></span>Value<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">1.</span>8<span class=\"ls12\">64</span> <span class=\"_ _d3\"></span>millones <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>euros <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsiderando <span class=\"_ _d4\"></span>un porcentaje de participaci\u00f3n del 100% <span class=\"ls13\">(v</span>\u00e9ase Nota <span class=\"lsc\">11</span>).  En <span class=\"_ _d4\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>lo <span class=\"_ _d3\"></span>anterior, <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>Administradores <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>Sociedad <span class=\"_ _d4\"></span>Dominante <span class=\"_ _d3\"></span>estiman <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>m\u00e1ximo para <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>recuperaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _cf\"></span>fiscales <span class=\"_ _cf\"></span>contabilizados <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _d3\"></span>no <span class=\"_ _cf\"></span>m\u00e1s <span class=\"_ _cf\"></span>tarde <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _cf\"></span>terminado el 31 de marzo de 2027. Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _d4\"></span>anteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _d4\"></span>aprob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _ea\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d1\"> </span>grupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U. <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>Live Virtual Tours, S.L.U. 17.5 <span class=\"_ _e4\"> </span>Aplicaci\u00f3n del Impuesto M\u00ednimo Global (Pilar 2) en el ej<span class=\"_ _4\"></span>ercicio cerrado el 31 de marzo de 2025<span class=\"_ _0\"></span> Contexto normativo internacional y nacional El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>est\u00e1 <span class=\"_ _d4\"></span>sujeto <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>Marco <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>Pilar <span class=\"_ _d4\"></span>2 <span class=\"_ _d4\"></span>(OCDE, <span class=\"_ _d4\"></span>diciembre <span class=\"_ _cf\"></span>2<span class=\"_ _0\"></span>021), <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>establece <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>tipo <span class=\"_ _d4\"></span>impositivo m\u00ednimo <span class=\"_ _d6\"> </span>global <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>15% <span class=\"_ _d6\"> </span>para <span class=\"_ _d6\"> </span>grandes <span class=\"_ _d6\"> </span>grupos  multinacionales. <span class=\"_ _d2\"> </span>Este <span class=\"_ _d6\"> </span>marco <span class=\"_ _d6\"> </span>fue <span class=\"_ _d6\"> </span>adoptado <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>UE mediante <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>Directiva  (UE) <span class=\"_ _d6\"> </span>2022/2523 <span class=\"_ _d6\"> </span>y  tran<span class=\"_ _4\"></span>spuesto <span class=\"_ _d5\"> </span>al <span class=\"_ _d6\"> </span>o<span class=\"_ _0\"></span>rdenamiento <span class=\"_ _d6\"> </span>espa\u00f1ol  a<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>trav\u00e9s <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>Ley 7/2024, de 20 de diciembre, aplicable a ejercicios iniciados desde el 31/<span class=\"_ _4\"></span>12/2023.<span class=\"_ _0\"></span> El <span class=\"_ _d0\"> </span>IASB, <span class=\"_ _d0\"> </span>mediante <span class=\"_ _d0\"> </span>enmienda <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>la <span class=\"_ _db\"> </span>NIC <span class=\"_ _d0\"> </span>12 <span class=\"_ _d0\"> </span>(mayo <span class=\"_ _d0\"> </span>2023), <span class=\"_ _d0\"> </span>permite <span class=\"_ _d0\"> </span>no <span class=\"_ _d0\"> </span>reconocer <span class=\"_ _d0\"> </span>temporalmente impuestos diferidos derivados de Pilar 2 hasta 2026. El Grupo ha adoptado di<span class=\"_ _4\"></span>cha exenci\u00f3n.<span class=\"_ _0\"></span> \u00c1mbito de aplicaci\u00f3n y situaci\u00f3n del Grupo El <span class=\"_ _0\"></span>Grupo s<span class=\"_ _0\"></span>upera el <span class=\"_ _0\"></span>umbral <span class=\"_ _0\"></span>de ingresos <span class=\"_ _0\"></span>consolidados de<span class=\"_ _0\"></span> 750 m<span class=\"_ _0\"></span>illones de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>al menos <span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> los \u00faltimos <span class=\"_ _d2\"> </span>cuatro <span class=\"_ _d3\"></span>ejercicios, <span class=\"_ _d2\"> </span>por <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>que <span class=\"_ _d3\"></span>entra <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>\u00e1mbito <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>Ley <span class=\"_ _d3\"></span>7/2024. <span class=\"_ _d2\"> </span>Aunque <span class=\"_ _d2\"></span>la<span class=\"_ _4\"></span> actividad <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>centra <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>Espa\u00f1a, <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>prev\u00e9 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>constituci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _cf\"></span>filial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Andorra <span class=\"_ _cf\"></span>(tipo <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>10%<span class=\"_ _0\"></span>), <span class=\"_ _0\"></span>lo que activa potenciales ajustes GloBE. Evaluaci\u00f3n realizada durante el ejercicio 2024-<span class=\"ls12\">25</span> El Grupo ha iniciado su preparaci\u00f3n para Pilar 2 mediante: - <span class=\"_ _ed\"> </span><span class=\"fse\">Creaci\u00f3n de un equipo interno multidisciplinar con apoyo ext<span class=\"_ _4\"></span>erno.<span class=\"_ _0\"></span> </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">C\u00e1lculo del tipo efectivo conforme a la<span class=\"_ _4\"></span>s reglas GloBE. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Revisi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>base <span class=\"_ _d4\"></span>imponible <span class=\"_ _d4\"></span>ajustada <span class=\"_ _cf\"></span>seg\u00fan <span class=\"_ _d4\"></span>Ley <span class=\"_ _d4\"></span>7/2024<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>20 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>diciembre, <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>se </span>incorporan <span class=\"_ _d3\"></span>al <span class=\"_ _d4\"></span>ordenamiento <span class=\"_ _d3\"></span>jur\u00eddico <span class=\"_ _d3\"></span>espa\u00f1ol <span class=\"_ _d4\"></span>determinadas <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>irectivas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Uni\u00f3n <span class=\"_ _d3\"></span>Europea <span class=\"_ _d4\"></span>en materia <span class=\"_ _db\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>fiscalidad <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>adoptan <span class=\"_ _db\"> </span>medidas <span class=\"_ _db\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _db\"> </span>la <span class=\"_ _d9\"> </span>transposici\u00f3n <span class=\"_ _db\"> </span>del <span class=\"_ _db\"> </span>Impuesto <span class=\"_ _db\"> </span>sobre Sociedades m\u00ednimo global. - <span class=\"_ _ed\"> </span><span class=\"fse\">Adaptaci\u00f3n de pol\u00edticas contables y fiscales a NIC 12 y normativa nacional. </span>Tratamiento contable Conforme <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>la <span class=\"_ _d3\"></span>exenci\u00f3n <span class=\"_ _d2\"> </span>temporal <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>NIC <span class=\"_ _d3\"></span>12, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>ha <span class=\"_ _d2\"> </span>reconocido <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _d2\"> </span>ni <span class=\"_ _d3\"></span>pasivos <span class=\"_ _d2\"> </span>por impuestos <span class=\"_ _d3\"></span>diferidos <span class=\"_ _d3\"></span>ni <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omplementario <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _d3\"></span>del ejercicio <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>2025. <span class=\"_ _d4\"></span>Esta <span class=\"_ _d4\"></span>po<span class=\"_ _0\"></span>l\u00edtica <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>revisar\u00e1 <span class=\"_ _d4\"></span>peri\u00f3dicamente <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>funci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la evoluci\u00f3n normativa e interpretativa. Impacto estimado y riesgos identificados Los <span class=\"_ _d6\"> </span>an\u00e1lisis <span class=\"_ _d2\"> </span>internos <span class=\"_ _d6\"> </span>preliminares <span class=\"_ _d2\"> </span>i<span class=\"_ _0\"></span>ndican <span class=\"_ _d2\"> </span>un <span class=\"_ _d5\"> </span>impacto <span class=\"_ _d2\"> </span>no <span class=\"_ _d6\"> </span>significativo<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>(&lt;1% <span class=\"_ _d6\"> </span>del <span class=\"_ _d2\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _d2\"> </span>an<span class=\"_ _0\"></span>tes <span class=\"_ _d2\"> </span>de impuestos) en el per\u00edodo 2024<span class=\"ffd\">\u2013</span>2026. Sin embargo, se identifican los siguientes riesgos: - <span class=\"_ _ed\"> </span><span class=\"fse\">Cambios normativos e incertidumbre interpretativa. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Complejidad operativa en el reporting por jur<span class=\"_ _4\"></span>isdicci\u00f3n. </span>- <span class=\"_ _ed\"> </span><span class=\"fse lsd\">Po<span class=\"ls0\">tencial desalineaci\u00f3n entre la fiscalidad naciona<span class=\"_ _4\"></span>l y la normativa GloBE.<span class=\"_ _260\"> </span></span></span>Pr\u00f3ximas acciones previstas para 2025 El Grupo continuar\u00e1 avanzando en la implementaci\u00f3n con foco en: - <span class=\"_ _ed\"> </span><span class=\"fse\">Parametrizaci\u00f3n de sistemas contables para el c\u00e1lculo GloBE. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Evaluaci\u00f3n del encaje de ince<span class=\"_ _4\"></span>ntivos fiscales y estructuras de costes<span class=\"_ _260\"> </span></span>Inclusi\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Pilar <span class=\"_ _d2\"> </span>2 <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>Informe <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>Gesti\u00f3n <span class=\"_ _d2\"> </span>Consolidado <span class=\"_ _d5\"> </span>y <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>Estado <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _d2\"> </span>no Financiera <span class=\"ffd\">(\u201cEINF\u201d)</span>, si el impacto es significativo (ESMA 2024/567). - <span class=\"_ _ed\"> </span><span class=\"fse\">Formaci\u00f3n t\u00e9cnica al Consejo y comit\u00e9s delegados en materi<span class=\"_ _4\"></span>a de riesgos fiscales.<span class=\"_ _0\"></span> </span>Obligaciones formales y periodo transitorio - <span class=\"_ _ed\"> </span><span class=\"fse\">Declaraci\u00f3n informativa del impuesto complementario: </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">General: antes del 30/06/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Periodo transitorio (01/04/24<span class=\"ffd\">\u2013</span>31/03/25): hasta el 30/09/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Declaraci\u00f3n tributaria: </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">General: antes del 25/07/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Periodo transitorio: hasta el 25/10/2026. </span>La Ley 7/2024 prev\u00e9 puertos seguros que podr\u00edan eximir del impuesto, tale<span class=\"_ _4\"></span>s como:<span class=\"_ _0\"></span> - <span class=\"_ _ed\"> </span><span class=\"fse\">Cl\u00e1usula de exclusi\u00f3n por m\u00ednimis. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Exoneraci\u00f3n por impuesto equivalente en otra jurisdicci\u00f3n. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Fase inicial de internacionaliza<span class=\"_ _4\"></span>ci\u00f3n (hasta 5 a\u00f1os y 6 jurisdicciones).<span class=\"_ _0\"></span> </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Presentaci\u00f3n de informaci\u00f3n pa\u00eds por pa\u00eds (CbCR). </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Exenci\u00f3n temporal de la regla sobre beneficios insuficient<span class=\"_ _4\"></span>emente gravados.<span class=\"_ _0\"></span> </span>Compromiso del Grupo El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>mantiene <span class=\"_ _d4\"></span>su <span class=\"_ _d4\"></span>compromiso <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>tra<span class=\"_ _0\"></span>nsparencia, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fiscalidad <span class=\"_ _d4\"></span>responsable <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>cumplimiento normativo, en l\u00ednea con: - <span class=\"_ _ed\"> </span><span class=\"fse\">El C\u00f3digo de Buen Gobierno (CNMV). </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Las <span class=\"_ _d4\"></span>directrices <span class=\"_ _d3\"></span>ESMA <span class=\"_ _d3\"></span>2024/567 <span class=\"_ _d3\"></span><span class=\"ffd\">(\u201cGuidelines <span class=\"_ _d4\"></span>on <span class=\"_ _d3\"> </span>Pillar <span class=\"_ _d4\"></span>Two <span class=\"_ _d3\"> </span>Disclosures <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>nder <span class=\"_ _d4\"></span>IFRS <span class=\"_ _d3\"> </span>and <span class=\"_ _d3\"></span>Non<span class=\"_ _0\"></span></span>-<span class=\"_ _260\"> </span></span>Financial Reporting Obligations<span class=\"ffd ls13\">\u201d)</span>. - <span class=\"_ _ed\"> </span><span class=\"fse\">La Ley 7/2024.<span class=\"fs14\"> </span></span>Esta <span class=\"_ _cf\"></span>Nota <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>revelaciones <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>actualizar\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>futuras <span class=\"_ _0\"></span>publicaciones <span class=\"_ _cf\"></span>financieras <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>(incluidos informes <span class=\"_ _d1\"> </span>i<span class=\"_ _0\"></span>ntermedios, <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>su <span class=\"_ _d1\"> </span>caso), <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>medida <span class=\"_ _d1\"> </span>que <span class=\"_ _d0\"> </span>evolucionen <span class=\"_ _d1\"> </span>los <span class=\"_ _d0\"> </span>desarrollos <span class=\"_ _d1\"> </span>normativos <span class=\"_ _d1\"> </span>e interpretativos, <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>conforme <span class=\"_ _d5\"> </span>se <span class=\"_ _d6\"> </span>avance  en <span class=\"_ _d2\"> </span>la <span class=\"_ _d5\"> </span>implementaci\u00f3n <span class=\"_ _d6\"> </span>efectiva <span class=\"_ _d5\"> </span>del <span class=\"_ _d6\"> </span>r\u00e9gimen <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>impuesto m\u00ednimo global. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "17.<span class=\"ls0\"> <span class=\"_ _ec\"> </span>Administraciones P\u00fablicas y situaci\u00f3n fiscal </span>17.1 <span class=\"_ _ed\"> </span>Normativa aplicable y ejercicios sujetos a inspecci\u00f3n fiscal Seg\u00fan <span class=\"_ _db\"> </span>establece <span class=\"_ _db\"> </span>la <span class=\"_ _db\"> </span>legislaci\u00f3n <span class=\"_ _db\"> </span>vigente, <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>impuestos <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _db\"> </span>pueden <span class=\"_ _db\"> </span>considerarse <span class=\"_ _db\"> </span>definitivamente liquidados <span class=\"_ _d3\"></span>hasta <span class=\"_ _d3\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>declaraciones <span class=\"_ _d3\"></span>presentadas <span class=\"_ _d2\"> </span>hayan <span class=\"_ _d4\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nspeccionadas <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>autoridades fiscales <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>haya <span class=\"_ _cf\"></span>transc<span class=\"_ _0\"></span>urrido <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>plazo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>prescripci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cuatro <span class=\"_ _d4\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>desde <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>presentaci\u00f3n<span class=\"_ _0\"></span>. <span class=\"_ _cf\"></span>Al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>2025, <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>resto <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d2\"> </span>sociedades <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>tienen <span class=\"_ _d6\"> </span>abiertos <span class=\"_ _d2\"> </span>a inspecci\u00f3n fiscal todos los impuestos que le son de aplicaci\u00f3n con relaci\u00f3n a ejercicios no <span class=\"_ _4\"></span>prescritos.<span class=\"_ _0\"></span> Los <span class=\"_ _d2\"> </span>Administradores <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>esperan <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>devenguen <span class=\"_ _d2\"> </span>pasivos <span class=\"_ _d2\"> </span>materiales adicionales <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>cubiertos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>cons<span class=\"_ _0\"></span>ideraci\u00f3n <span class=\"_ _cf\"></span>como <span class=\"_ _cf\"></span>consecuencia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>revisi\u00f3n <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>pudiera <span class=\"_ _cf\"></span>producir por parte de la Administraci\u00f3n Tributaria de los ejercicios abi<span class=\"_ _4\"></span>ertos a inspecci\u00f3n.<span class=\"_ _0\"></span> 17.2 <span class=\"_ _ed\"> </span>Saldos mantenidos con Administraciones P\u00fablicas La <span class=\"_ _db\"> </span>composici\u00f3n <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>saldos <span class=\"_ _db\"> </span>deudores/(acreedores)<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>con <span class=\"_ _db\"> </span>las <span class=\"_ _db\"> </span>Administraciones <span class=\"_ _db\"> </span>P\u00fablicas <span class=\"_ _db\"> </span>es <span class=\"_ _d0\"> </span>l<span class=\"_ _0\"></span>a siguiente: Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Corriente<span class=\"fse\"> </span>No corriente<span class=\"fse\"> </span>Corriente<span class=\"fse\"> </span>No corriente<span class=\"fse\"> </span> Administracione<span class=\"_ _4\"></span>s P\u00fablicas acreed<span class=\"_ _87\"></span>oras:<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por<span class=\"_ _4\"></span> IVA (e IGIC)<span class=\"fse\"> </span>(47.165)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(52.842)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por r<span class=\"_ _4\"></span>etenciones prac<span class=\"_ _4\"></span>ticadas<span class=\"fse\"> </span>(682)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>(4.090)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Hacienda P\u00fablica<span class=\"_ _4\"></span> acreedora por<span class=\"_ _4\"></span> otros impuestos<span class=\"fse\"> </span>(7.298)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(14.856)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Organismos de <span class=\"_ _4\"></span>la Seguridad So<span class=\"_ _4\"></span>cial acreedore<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>(518)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>(447)<span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas acre<span class=\"_ _4\"></span>edoras (v\u00e9ase<span class=\"_ _4\"></span> Nota 16)<span class=\"ffa fse\"> </span>(55.663)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>(72.235)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Pasivos por i<span class=\"_ _4\"></span>mpuesto corriente<span class=\"ffa fse\"> </span>(14.648)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>(33.998)<span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas deudor<span class=\"_ _87\"></span>as:<span class=\"_ _0\"></span><span class=\"fse\"> </span>- HP <span class=\"ls17\">deudora por dev<span class=\"_ _0\"></span>oluci\u00f3n de impuestos <span class=\"_ _0\"></span></span><span class=\"ffd\">\u2013</span> IVA (e IGIC<span class=\"_ _4\"></span>)<span class=\"fse\"> </span>7.417 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>8.925<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Organismos de la <span class=\"_ _4\"></span>Seguridad So<span class=\"_ _4\"></span>cial deudores - - 800<span class=\"ls0\"> </span>- Subvenciones<span class=\"_ _4\"></span> por cobrar <span class=\"ffd\">\u2013</span> Plan Vive <span class=\"ffd\">\u2013<span class=\"_ _4\"></span><span class=\"ffa\"> Comunidad de Mad<span class=\"_ _4\"></span>rid </span></span>(*)<span class=\"_ _260\"> </span>33.009 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Administraciones<span class=\"_ _4\"></span> P\u00fablicas deu<span class=\"_ _87\"></span>doras (v\u00e9ase Nota 12)<span class=\"ffa fse\"> </span>40.421<span class=\"ls0\"> <span class=\"ffa fse\"> </span></span>-<span class=\"ffa fse\"> </span>9.725 <span class=\"ffa fse\"> </span>-<span class=\"ffa fse\"> </span>Activos por impuest<span class=\"_ _4\"></span>o corriente<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>4.130 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>17<span class=\"ls0\">5 <span class=\"fse\"> </span></span>-<span class=\"fse\"> </span>Activos por impue<span class=\"_ _4\"></span>sto diferido (V\u00e9a<span class=\"_ _4\"></span>se Nota 17.4) <span class=\"ffb ls2b\">(*<span class=\"ls0\">*) y (***<span class=\"_ _4\"></span>)<span class=\"_ _260\"> </span></span></span>-<span class=\"fse\"> </span>51.642 <span class=\"fse\"> </span>-<span class=\"fse\"> </span>6.922 <span class=\"fse\"> </span>Pasivos por impu<span class=\"_ _4\"></span>esto diferido (V\u00e9a<span class=\"_ _4\"></span>se Nota 17.4) (*<span class=\"ls0\">*<span class=\"ls2c\">*)<span class=\"_ _260\"> </span></span></span>-<span class=\"fse\"> </span>(1.<span class=\"ls17\">624<span class=\"ls0\">)<span class=\"fse\"> </span></span></span>-<span class=\"fse\"> </span>(601)<span class=\"fse ls0\"> </span>Total neto<span class=\"ffa fse\"> </span>3.536 <span class=\"fse\"> </span>50.018 <span class=\"fse\"> </span>(96.333)<span class=\"fse\"> </span>6.321 <span class=\"fse\"> </span>(*) <span class=\"_ _cf\"></span><span class=\"ffd fs2\">La <span class=\"_ _0\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>\u201cSubvenciones <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>cobr<span class=\"_ _0\"></span>ar <span class=\"_ _cf\"></span>\u2013<span class=\"ffa\"> <span class=\"_ _cf\"></span>Plan <span class=\"_ _cf\"></span>Vive <span class=\"_ _cf\"></span></span>\u2013<span class=\"ffa\"> <span class=\"_ _cf\"></span></span>Comunidad <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Madri<span class=\"_ _0\"></span>d\u201d <span class=\"_ _cf\"></span>refleja <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _cf\"></span>pendient<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffa\">cobro <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025, </span></span>correspondiente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>subvenci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>concedida <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Comunid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Madrid <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _cf\"></span>de 2<span class=\"_ _0\"></span>024 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _0\"></span>Lysist<span class=\"_ _0\"></span>rata, Ci<span class=\"_ _0\"></span>ril<span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>y Alt<span class=\"_ _0\"></span>acus Investment. <span class=\"_ _ea\"> </span>Dicha <span class=\"_ _d1\"> </span>subvenci\u00f3<span class=\"ls3\">n <span class=\"_ _d1\"> </span></span>est\u00e1 <span class=\"_ _ea\"> </span>destinada <span class=\"_ _d1\"> </span>a <span class=\"_ _ea\"> </span>la <span class=\"_ _ea\"> </span>construcci\u00f3n <span class=\"_ _d1\"> </span>de <span class=\"_ _ea\"> </span>viviendas <span class=\"_ _ea\"> </span>e<span class=\"_ _0\"></span>nerg\u00e9ticame<span class=\"_ _0\"></span>nte <span class=\"_ _ea\"> </span>eficientes <span class=\"_ _d1\"> </span>para <span class=\"_ _ea\"> </span>alquiler <span class=\"_ _ea\"> </span>ase<span class=\"_ _0\"></span>quible, financiadas con fo<span class=\"_ _0\"></span>ndos Next Gen<span class=\"_ _0\"></span>eration EU (v\u00e9a<span class=\"_ _0\"></span>se la Nota 15<span class=\"_ _0\"></span>). (**) <span class=\"_ _cf\"></span>Esta <span class=\"_ _cf\"></span>partida, <span class=\"_ _d4\"></span>incluye <span class=\"_ _cf\"></span>entre <span class=\"_ _cf\"></span>ot<span class=\"_ _0\"></span>ros <span class=\"_ _cf\"></span>conceptos<span class=\"_ _0\"></span><span class=\"ls1c\">, <span class=\"_ _cf\"></span></span>el <span class=\"_ _cf\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _cf\"></span>pendiente <span class=\"_ _d4\"></span>aplicar <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>surg<span class=\"ls1d\">i\u00f3</span> <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>ombinac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negoci<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>G<span class=\"_ _0\"></span>rupo Priesa <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>ascend\u00eda <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nicialmente <span class=\"_ _cf\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>45.608 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _cf\"></span>Nota <span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>6) <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>correspo<span class=\"_ _0\"></span>nd\u00edan, <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>ndamentalmen<span class=\"_ _0\"></span>te, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>por un im<span class=\"_ _0\"></span>porte <span class=\"_ _0\"></span>originario <span class=\"_ _0\"></span><span class=\"ls3\">de <span class=\"_ _cf\"></span></span>35.198 m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span><span class=\"ls3\">a <span class=\"_ _0\"></span></span><span class=\"ffd\">cr\u00e9dit<span class=\"_ _0\"></span>os fis<span class=\"_ _0\"></span>cales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>\u201cbases <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mponibles <span class=\"_ _0\"></span>negativas\u201d <span class=\"_ _cf\"></span>no </span>a<span class=\"_ _0\"></span>plicadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>anteri<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>propietario del <span class=\"_ _d4\"></span>citado <span class=\"_ _d3\"> </span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"> </span>entid<span class=\"_ _0\"></span>ades <span class=\"_ _d3\"> </span>(ie <span class=\"_ _d3\"> </span>Grupo <span class=\"_ _d4\"></span>Villa<span class=\"_ _0\"></span>r <span class=\"_ _d4\"> </span>Mi<span class=\"_ _0\"></span>r, <span class=\"_ _d4\"> </span>S<span class=\"_ _0\"></span>.A.) <span class=\"_ _d3\"> </span>y <span class=\"_ _d3\"> </span>10.410 <span class=\"_ _d3\"> </span>miles <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"> </span>otros <span class=\"_ _d4\"> </span>cr<span class=\"_ _0\"></span>\u00e9ditos <span class=\"_ _d3\"> </span>fiscales, <span class=\"_ _d3\"> </span>di<span class=\"_ _0\"></span>ferencias <span class=\"_ _d3\"> </span>temporarias, bonificaciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>deduccion<span class=\"_ _0\"></span>es fiscal<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>pendientes<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> compens<span class=\"_ _0\"></span>ar, y<span class=\"_ _0\"></span> que<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> acuerdo<span class=\"_ _0\"></span> con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>mejor <span class=\"_ _0\"></span>estimaci<span class=\"_ _0\"></span>\u00f3n de <span class=\"_ _0\"></span>la Di<span class=\"_ _0\"></span>recci\u00f3<span class=\"_ _0\"></span>n de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad se c<span class=\"_ _0\"></span>ompensar\u00e1n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n lo<span class=\"_ _0\"></span>s p<span class=\"_ _0\"></span>r\u00f3ximos <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>alta <span class=\"_ _cf\"></span>probabilidad. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>pendient<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>e a<span class=\"_ _0\"></span>plicar <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>por dicho concepto asci<span class=\"_ _0\"></span>ende a un imp<span class=\"_ _0\"></span>orte de <span class=\"_ _0\"></span>31.969 miles de <span class=\"_ _0\"></span>euros. (*<span class=\"ls0\">**) <span class=\"_ _0\"></span>Estas <span class=\"_ _0\"></span>partidas, i<span class=\"_ _0\"></span>ncluyen, <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>concep<span class=\"_ _0\"></span>tos, e<span class=\"_ _0\"></span><span class=\"ls2d\">l </span>efecto <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>surgido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span><span class=\"ffd\">\u201casignaci<span class=\"_ _0\"></span>\u00f3n d<span class=\"_ _0\"></span>el pr<span class=\"_ _0\"></span>ecio <span class=\"_ _0\"></span>de comp<span class=\"_ _0\"></span>ra\u201d <span class=\"_ _0\"></span>(\u201cPPA\u201d) </span></span>de <span class=\"_ _d3\"> </span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"> </span>NII<span class=\"_ _0\"></span>F <span class=\"_ _d3\"> </span>3<span class=\"_ _0\"></span>, <span class=\"_ _d3\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d3\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _d2\"> </span>Priesa <span class=\"_ _d3\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _d3\"> </span>r<span class=\"_ _0\"></span>evalorizar  o <span class=\"_ _d3\"> </span>bien <span class=\"_ _d2\"> </span>devaluar, <span class=\"_ _d2\"> </span>lo <span class=\"_ _d3\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>p<span class=\"_ _0\"></span>roceda, <span class=\"_ _d2\"> </span><span class=\"ffd\">del <span class=\"_ _d2\"> </span>\u201cvalor <span class=\"_ _d3\"> </span>co<span class=\"_ _0\"></span>ntable\u201d <span class=\"_ _d2\"> </span>al <span class=\"_ _d3\"> </span>\u201cvalor  ra<span class=\"_ _4\"></span>zonable\u201d<span class=\"_ _0\"></span> </span>determinadas <span class=\"_ _d3\"> </span>partidas <span class=\"_ _d3\"> </span>de <span class=\"_ _d3\"> </span><span class=\"ffd\">\u201cInversi<span class=\"_ _0\"></span>ones <span class=\"_ _d3\"> </span>inmobiliari<span class=\"_ _0\"></span>as\u201d, <span class=\"_ _d4\"> </span>\u201cActiv<span class=\"_ _0\"></span>os <span class=\"_ _d3\"> </span>financieros <span class=\"_ _d3\"> </span>a <span class=\"_ _d3\"> </span>largo <span class=\"_ _d4\"> </span>pla<span class=\"_ _0\"></span>zo\u201d <span class=\"_ _d4\"> </span>y <span class=\"_ _d2\"> </span>\u201cexistencias <span class=\"_ _d3\"> </span>inmobiliaria<span class=\"_ _0\"></span>s\u201d</span>, <span class=\"_ _d3\"> </span>habiendo <span class=\"_ _d3\"> </span>surgido originariamente \u201cac<span class=\"_ _0\"></span>tivos y pasiv<span class=\"_ _0\"></span>os por impuestos <span class=\"_ _0\"></span>diferidos\u201d por u<span class=\"_ _0\"></span>nos importes de <span class=\"_ _0\"></span><span class=\"ffa\">9.340 y 4<span class=\"_ _0\"></span>83 miles de euros, r<span class=\"_ _0\"></span>espectivament<span class=\"_ _0\"></span>e.<span class=\"_ _260\"> </span></span>17.3 <span class=\"_ _e4\"> </span>Conciliaci\u00f3n entre el resultado contable <span class=\"_ _4\"></span>y el gasto por impuesto sobre sociedades<span class=\"_ _260\"> </span>La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _4\"></span>siguiente:<span class=\"_ _0\"></span> Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span>18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span>146.890 <span class=\"fse\"> </span>Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span>(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span>5.509 <span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span>(<span class=\"ls17\">41</span>.967) <span class=\"fse\"> </span>3.907 <span class=\"fse\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span>93.508 <span class=\"ffa fse\"> </span>156.306 <span class=\"ffa fse\"> </span>Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(403)<span class=\"fse ls0\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas (13.893)  (1.375) Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Re<span class=\"_ _4\"></span>cuperaci\u00f3n<span class=\"fse\"> </span>(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span>643 <span class=\"fse ls0\"> </span>Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 7/2024, exte<span class=\"_ _4\"></span>nsi\u00f3n Ley 38/2022)<span class=\"_ _4\"></span> 988<span class=\"ls0\"> </span>- Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span>80.539 <span class=\"ffa fse\"> </span>155.171 <span class=\"ffa fse\"> </span>Tipo impositivo<span class=\"fse\"> </span>25%<span class=\"fse ls0\"> </span>25%<span class=\"fse ls0\"> </span>Impuesto deveng<span class=\"_ _4\"></span>ado (gasto cor<span class=\"_ _4\"></span>riente)<span class=\"fse\"> </span>(20.135)<span class=\"fse\"> </span>(38.792)<span class=\"fse\"> </span>Aplicaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas de<span class=\"_ _4\"></span> ejercicios anteriore<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fse\"> </span>(57<span class=\"ls0\">)<span class=\"fse\"> </span></span>(344)<span class=\"fse ls0\"> </span>Aplicaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>bases <span class=\"_ _df\"> </span>imponibles <span class=\"_ _df\"> </span>negativas <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>ejercicio<span class=\"_ _4\"></span>s <span class=\"_ _d8\"> </span>anter<span class=\"_ _4\"></span>iores <span class=\"_ _d8\"> </span>activadas<span class=\"_ _4\"></span> Limitaci\u00f3n 50%<span class=\"_ _4\"></span> (16)<span class=\"ls0\"> </span>- Activaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas del ejer<span class=\"_ _4\"></span>cicio (Limitaci<span class=\"ls17\">\u00f3n)</span><span class=\"fse\"> </span>247<span class=\"fse ls0\"> </span>161 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n BINs<span class=\"_ _4\"></span> PRIESA<span class=\"fse\"> </span>(3.416)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Activaci\u00f3n/(Apli<span class=\"_ _4\"></span>caci\u00f3n) diferen<span class=\"_ _4\"></span>cias temporarias dedu<span class=\"_ _4\"></span>cibles del ejer<span class=\"_ _4\"></span>cicio<span class=\"fse\"> </span>(153)<span class=\"fse ls0\"> </span>977 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n Gas<span class=\"_ _4\"></span>tos Financieros (10.223) - Activaci\u00f3n por<span class=\"_ _4\"></span> venta de existen<span class=\"_ _4\"></span>cias (118)<span class=\"ls0\"> </span>- Ajuste impuesto <span class=\"_ _4\"></span>sociedades ejer<span class=\"_ _4\"></span>cicio anterior (ga<span class=\"_ _4\"></span>sto diferido)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>78 <span class=\"fse ls0\"> </span>Otros (fundamental<span class=\"_ _4\"></span>mente, gasto p<span class=\"_ _4\"></span>or impuesto por en<span class=\"_ _4\"></span>tidades fuera d<span class=\"_ _4\"></span>el Grupo fiscal) (1.134) - (Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades co<span class=\"_ _87\"></span>rri<span class=\"_ _0\"></span>ente<span class=\"ffa fse\"> </span>(21.327)<span class=\"fse\"> </span>(38.792)<span class=\"ffa fse\"> </span>(Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades <span class=\"_ _4\"></span>diferido<span class=\"ffa fse\"> </span>(13.925) 87<span class=\"ls0\">2  <span class=\"ffa fse\"> </span></span>Las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _d4\"></span>permanentes<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren, <span class=\"_ _cf\"></span>fundamentalmente, <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ajustes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>dividendos, <span class=\"_ _cf\"></span>deterioro de <span class=\"_ _de\"> </span>participadas <span class=\"_ _de\"> </span>y <span class=\"_ _de\"> </span>otros <span class=\"_ _e6\"> </span>ajustes<span class=\"ffd\">. <span class=\"_ _de\"> </span>Por <span class=\"_ _e6\"> </span>otro <span class=\"_ _de\"> </span>lado, <span class=\"_ _de\"> </span>las <span class=\"_ _de\"> </span>\u201cdiferencias <span class=\"_ _e6\"> </span></span>temporarias<span class=\"ffd\">\u201d <span class=\"_ _de\"> </span>se <span class=\"_ _de\"> </span>refieren<span class=\"_ _0\"></span></span><span class=\"ls2e\">, </span>fundamentalmente, al ajuste por gastos financieros deducibles. La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente<span class=\"_ _260\"> </span>:<span class=\"_ _260\"> </span><div class=\"c w149 h75 gs16b\"><div class=\"t m0 x7a h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"fse\"> </span></div></div><div class=\"c w14a h76 gs16c\"><div class=\"t m0 x7f h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">31.03.2025<span class=\"fse\"> </span></div></div><div class=\"c w14b h76 gs16d\"><div class=\"t m0 x7f h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">31.03.2024<span class=\"fse\"> </span></div></div><div class=\"c w148 h8a gs16e\"><div class=\"t m0 x4b h3c y51f ffa fs15 fc0 sc0 ls0 ws0\">Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span></div></div><div class=\"c w14a h8a gs16f\"><div class=\"t m0 x95 h3c y51f ffa fs15 fc0 sc0 ls17 ws0\">18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span></div></div><div class=\"c w14b h8a gs170\"><div class=\"t m0 x95 h3c y51f ffa fs15 fc0 sc0 ls0 ws0\">146.890 <span class=\"fse\"> </span></div></div><div class=\"c w148 h75 gs171\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span></div></div><div class=\"c w14a h75 gs172\"><div class=\"t m0 x94 h3c y453 ffa fs15 fc0 sc0 ls19 ws0\">(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span></div></div><div class=\"c w14b h75 gs173\"><div class=\"t m0 x2 h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">5.509 <span class=\"fse\"> </span></div></div><div class=\"c w148 h76 gs174\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span></div></div><div class=\"c w14a h76 gs175\"><div class=\"t m0 x94 h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">(41.967) <span class=\"fse\"> </span></div></div><div class=\"c w14b h76 gs176\"><div class=\"t m0 x2 h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">3.907 <span class=\"fse\"> </span></div></div><div class=\"c w148 h75 gs177\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span></div></div><div class=\"c w14a h75 gs178\"><div class=\"t m0 x11b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">93.508 <span class=\"ffa fse\"> </span></div></div><div class=\"c w14b h75 gs179\"><div class=\"t m0 x95 h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">156.306 <span class=\"ffa fse\"> </span></div></div><div class=\"c w148 h76 gs17a\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span></div></div><div class=\"c w14a h76 gs17b\"><div class=\"t m0 xe1 h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">- <span class=\"fse\"> </span></div></div><div class=\"c w14b h76 gs17c\"><div class=\"t m0 xf h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(403)<span class=\"fse ls0\"> </span></div></div><div class=\"c w148 h75 gs17d\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span></div></div><div class=\"c w14a h75 gs17e\"><div class=\"t m0 xe1 h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">- <span class=\"fse\"> </span></div></div><div class=\"c w14b h75 gs17f\"><div class=\"t m0 x10b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">- <span class=\"fse\"> </span></div></div><div class=\"c w148 h75 gs180\"><div class=\"t m0 x4b h59 y453 ffa fs15 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas </div></div><div class=\"c w14a h75 gs181\"><div class=\"t m0 x94 h59 y453 ffa fs15 fc0 sc0 ls0 ws0\">(13.893)  </div></div><div class=\"c w14b h75 gs182\"><div class=\"t m0 x5f h59 y453 ffa fs15 fc0 sc0 ls0 ws0\">(1.375) </div></div><div class=\"c w148 h76 gs183\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Recupe<span class=\"_ _4\"></span>raci\u00f3n<span class=\"fse\"> </span></div></div><div class=\"c w14a h76 gs184\"><div class=\"t m0 x136 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span></div></div><div class=\"c w14b h76 gs185\"><div class=\"t m0 xba h3c y450 ffa fs15 fc0 sc0 ls17 ws0\">643 <span class=\"fse ls0\"> </span></div></div><div class=\"c w148 h75 gs186\"><div class=\"t m0 x4b h59 y453 ffa fs15 fc0 sc0 ls0 ws0\">Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s Ley 7/2024 (exten<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span>i\u00f3n limitaci\u00f3n<span class=\"_ _4\"></span> Ley 38/2022) </div></div><div class=\"c w14a h75 gs187\"><div class=\"t m0 xba h59 y453 ffa fs15 fc0 sc0 ls17 ws0\">988<span class=\"ls0\"> </span></div></div><div class=\"c w148 h76 gs188\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span></div></div><div class=\"c w14a h76 gs189\"><div class=\"t m0 x11b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">80.539 <span class=\"ffa fse\"> </span></div></div><div class=\"c w14b h76 gs18a\"><div class=\"t m0 x95 h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">155.171 <span class=\"ffa fse\"> </span></div></div><div class=\"c w148 h75 gs18b\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Tipo impositivo<span class=\"fse\"> </span></div></div><div class=\"c w14a h75 gs18c\"><div class=\"t m0 x136 h3c y453 ffa fs15 fc0 sc0 ls17 ws0\">25%<span class=\"fse ls0\"> </span></div></div><div class=\"c w14b h75 gs18d\"><div class=\"t m0 x136 h3c y453 ffa fs15 fc0 sc0 ls17 ws0\">25%<span class=\"fse ls0\"> </span></div></div><div class=\"c w148 h76 gs18e\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Cuota \u00cdntegra<span class=\"ffa fse\"> </span></div></div><div class=\"c w14a h76 gs18f\"><div class=\"t m0 x11b h3a y450 ffb fs15 fc0 sc0 ls0 ws0\">20.135 <span class=\"fse\"> </span></div></div><div class=\"c w14b h76 gs190\"><div class=\"t m0 x11b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">38.793 <span class=\"ffa fse\"> </span></div></div><div class=\"c w148 h75 gs191\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Deducciones<span class=\"_ _4\"></span><span class=\"fse\"> </span></div></div><div class=\"c w14b h75 gs192\"><div class=\"t m0 x10b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">- <span class=\"fse\"> </span></div></div><div class=\"c w148 h9e gs193\"><div class=\"t m0 x4b h3c y73c ffa fs15 fc0 sc0 ls0 ws0\">Bonificaciones<span class=\"fse\"> </span></div></div><div class=\"c w14b h9e gs194\"><div class=\"t m0 x10b h3c y73c ffa fs15 fc0 sc0 ls0 ws0\">- <span class=\"fse\"> </span></div></div><div class=\"c w148 h75 gs195\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">Cuota Liquida<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></div></div><div class=\"c w14a h75 gs196\"><div class=\"t m0 x11b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">20.135 <span class=\"ffa fse\"> </span></div></div><div class=\"c w14b h75 gs197\"><div class=\"t m0 x11b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">38.793 <span class=\"ffa fse\"> </span></div></div><div class=\"c w148 h76 gs198\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Retenciones<span class=\"fse\"> </span></div></div><div class=\"c w14a h76 gs199\"><div class=\"t m0 x2 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(277)<span class=\"ls0\"> <span class=\"fse\"> </span></span></div></div><div class=\"c w14b h76 gs19a\"><div class=\"t m0 xf h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(181)<span class=\"fse ls0\"> </span></div></div><div class=\"c w148 h75 gs19b\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Pagos a cuenta<span class=\"_ _4\"></span><span class=\"fse\"> </span></div></div><div class=\"c w14a h75 gs19c\"><div class=\"t m0 x6d h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">(6.053) <span class=\"fse\"> </span></div></div><div class=\"c w14b h75 gs19d\"><div class=\"t m0 x5f h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">(4.613)<span class=\"fse\"> </span></div></div><div class=\"c w148 h75 gs19e\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">L\u00edquido a ingresar<span class=\"_ _87\"></span><span class=\"ls28\">/(<span class=\"ls0\">devolver) al 31 de marzo (*)<span class=\"_ _87\"></span><span class=\"ffa fse\"> </span></span></span></div></div><div class=\"c w14a h75 gs19f\"><div class=\"t m0 x11b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">13.805 <span class=\"ffa fse\"> </span></div></div><div class=\"c w14b h75 gs1a0\"><div class=\"t m0 x11b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">33.999 <span class=\"ffa fse\"> </span></div></div><div class=\"c w148 h75 gs1a1\"><div class=\"t m0 x4b h57 y450 ffa fs15 fc0 sc0 ls0 ws0\">Pagos a cuen<span class=\"_ _4\"></span>ta abril (<span class=\"ffd\">\u201c</span>hecho po<span class=\"_ _4\"></span>sterior <span class=\"ffd\">a cierre\u201d</span>)<span class=\"ffb\"> </span></div></div><div class=\"c w14a h75 gs1a2\"><div class=\"t m0 x82 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(17.161) </div></div><div class=\"c w14b h75 gs1a3\"><div class=\"t m0 x82 h57 y450 ffb fs15 fc0 sc0 ls0 ws0\">(32.457) </div></div><div class=\"c w148 h75 gs1a4\"><div class=\"t m0 x4b h57 y453 ffb fs15 fc0 sc0 ls0 ws0\">L\u00edquido a ingresar<span class=\"_ _87\"></span>/<span class=\"_ _0\"></span>(devolver) <span class=\"ffd\">(\u201ch<span class=\"_ _4\"></span>echo posterior cier<span class=\"_ _4\"></span>re\u201d)<span class=\"ffb\"> </span></span></div></div><div class=\"c w14a h75 gs1a5\"><div class=\"t m0 x5f h57 y453 ffb fs15 fc0 sc0 ls0 ws0\">(3.356) </div></div><div class=\"c w14b h75 gs1a6\"><div class=\"t m0 x2d h57 y453 ffb fs15 fc0 sc0 ls0 ws0\">1.542  </div></div><div class=\"c w22 h0_1 gs1a7\"><div class=\"t m0 x2c h59 y213 ffa fs15 fc0 sc0 ls0 ws0\">(*) <span class=\"_ _d2\"> </span>La <span class=\"_ _d3\"></span>cuota <span class=\"_ _d2\"> </span><span class=\"ls17\">a <span class=\"_ _d3\"> </span></span>li<span class=\"_ _0\"></span>quidar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>pagar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>efectos <span class=\"_ _d3\"> </span>contables <span class=\"_ _d2\"> </span>asciende <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>14.648<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>miles <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>euros, <span class=\"_ _d3\"> </span>debido <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>la </div><div class=\"t m0 x132 h59 y931 ffa fs15 fc0 sc0 ls0 ws0\">inclusi\u00f3n de <span class=\"_ _0\"></span>entidades fuera <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edmetro fiscal del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>fiscal Aedas Homes, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span><span class=\"ls17\">han <span class=\"_ _0\"></span></span>aportado <span class=\"_ _0\"></span>una disminuci\u00f3n </div><div class=\"t m0 x132 h59 y932 ffa fs15 fc0 sc0 ls0 ws0\">a efectos contable<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> <span class=\"ls17\">de </span>843 miles de euros.<span class=\"_ _260\"> </span></div><div class=\"t m0 x2c h53 y61d ffc fse fc0 sc0 ls0 ws0\">17.4 <span class=\"_ _e4\"> </span>Impuestos diferidos </div><div class=\"t m0 x132 h3c y115 ffa fse fc0 sc0 ls0 ws0\">El <span class=\"_ _d4\"></span>detalle <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _cf\"></span>fiscales<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>registrados <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>distintas <span class=\"_ _d4\"></span>sociedades <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>cierre <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los<span class=\"_ _4\"></span> </div><div class=\"t m0 x132 h3c y116 ffa fse fc0 sc0 ls0 ws0\">ejercicios terminados el 31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: </div></div><div class=\"c w14d h9 gs1a8\"><div class=\"t m0 xe1 h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"fse\"> </span></div></div><div class=\"c w14e h9 gs1a9\"><div class=\"t m0 x71 h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">31.03.2025<span class=\"fse\"> </span></div></div><div class=\"c w14f h9 gs1aa\"><div class=\"t m0 x6f h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">31.03.2024<span class=\"fse\"> </span></div></div><div class=\"c w14c h9 gs1ab\"><div class=\"t m0 x4b h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas Homes, <span class=\"_ _4\"></span>S.A.<span class=\"fse\"> </span></div></div><div class=\"c w14e h9 gs1ac\"><div class=\"t m0 x23 h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">3.561 <span class=\"fse\"> </span></div></div><div class=\"c w14f h9 gs1ad\"><div class=\"t m0 xe1 h3c y52c ffa fs15 fc0 sc0 ls0 ws0\">3.263 <span class=\"fse\"> </span></div></div><div class=\"c w14c h97 gs1ae\"><div class=\"t m0 x4b h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas Homes OPCO<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>S.L.U. </div></div><div class=\"c w14e h97 gs1af\"><div class=\"t m0 x2a h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">47.213  </div></div><div class=\"c w14f h97 gs1b0\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14c h9 gs1b1\"><div class=\"t m0 x4b h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">Resto de entidade<span class=\"_ _4\"></span>s del grupo<span class=\"fse\"> </span></div></div><div class=\"c w14e h9 gs1b2\"><div class=\"t m0 x106 h3c y529 ffa fs15 fc0 sc0 ls17 ws0\">867 <span class=\"fse ls0\"> </span></div></div><div class=\"c w14f h9 gs1b3\"><div class=\"t m0 xe1 h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">3.659 <span class=\"fse\"> </span></div></div><div class=\"c w14c h9 gs1b4\"><div class=\"t m0 x4b h3c y529 ffb fs15 fc0 sc0 ls0 ws0\">TOTAL<span class=\"ffa fse\"> </span></div></div><div class=\"c w14e h9 gs1b5\"><div class=\"t m0 x2a h3c y529 ffb fs15 fc0 sc0 ls0 ws0\">51.642 <span class=\"ffa fse\"> </span></div></div><div class=\"c w14f h9 gs1b6\"><div class=\"t m0 xe1 h3c y529 ffb fs15 fc0 sc0 ls0 ws0\">6.922 <span class=\"ffa fse\"> </span></div></div><div class=\"c w22 h0_1 gs1a7\"><div class=\"t m0 x132 h3c y934 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x132 h3c y935 ffa fse fc0 sc0 ls0 ws0\">La <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos <span class=\"_ _0\"></span>por impues<span class=\"_ _0\"></span>to diferido<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>producida durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 </div><div class=\"t m0 x132 h3c y42d ffa fse fc0 sc0 ls0 ws0\">de marzo de 2025, es la siguiente:<span class=\"_ _260\"> </span> </div></div><div class=\"c w152 h2c gs1b8\"><div class=\"t m0 x9a h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"fse\"> </span></div></div><div class=\"c wa9 h101 gs1b9\"><div class=\"t m0 x5 h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Saldo inicial<span class=\"fse\"> </span></div></div><div class=\"c w10f h101 gs1ba\"><div class=\"t m0 x5 h59 y93b ffa fs15 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 x26 h59 y7e7 ffa fs15 fc0 sc0 ls0 ws0\">reflejadas en </div><div class=\"t m0 x5 h59 y497 ffa fs15 fc0 sc0 ls0 ws0\">la cuenta de </div><div class=\"t m0 xa6 h59 y269 ffa fs15 fc0 sc0 ls0 ws0\">p\u00e9rdidas y </div><div class=\"t m0 xa6 h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">ganancias<span class=\"fse\"> </span></div></div><div class=\"c w153 h101 gs1bb\"><div class=\"t m0 xc5 h59 y93c ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xc5 h59 y93d ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xc5 h59 y93e ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xc5 h59 y93f ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4e h3c y809 ffa fs15 fc0 sc0 ls0 ws0\">Otros<span class=\"fse\"> </span></div></div><div class=\"c wf2 h101 gs1bc\"><div class=\"t m0 x5 h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Saldo final<span class=\"fse\"> </span></div></div><div class=\"c w65 hd1 gs1bd\"><div class=\"t m0 x49 h59 y7e7 ffa fs15 fc0 sc0 ls0 ws0\">Adici\u00f3n por </div><div class=\"t m0 x26 h59 y497 ffa fs15 fc0 sc0 ls0 ws0\">combinaci\u00f3n </div><div class=\"t m0 x5 h59 y269 ffa fs15 fc0 sc0 ls0 ws0\">de negocios </div><div class=\"t m0 x30 h57 ya5 ffa fs15 fc0 sc0 ls0 ws0\">(Nota 2.6)<span class=\"ffb\"> </span></div></div><div class=\"c w151 h2c gs1be\"><div class=\"t m0 x4b h5f y40 ff11 fs15 fc0 sc0 ls0 ws0\">Activos por impue<span class=\"_ _4\"></span>sto diferido<span class=\"fse\"> </span></div></div><div class=\"c w151 h97 gs1bf\"><div class=\"t m0 x4b h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _4\"></span>rarias dedu<span class=\"_ _4\"></span>cibles<span class=\"fse\"> </span></div></div><div class=\"c wa9 h97 gs1c0\"><div class=\"t m0 x9f h3c y529 ffa fs15 fc0 sc0 ls17 ws0\">6.922<span class=\"ls0\"> <span class=\"fse\"> </span></span></div></div><div class=\"c w65 h97 gs1c1\"><div class=\"t m0 xab h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">58.151 </div></div><div class=\"c w10f h97 gs1c2\"><div class=\"t m0 x6f h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">(12.711)<span class=\"fse\"> </span></div></div><div class=\"c w153 h97 gs1c3\"><div class=\"t m0 x72 h59 y529 ffa fs15 fc0 sc0 ls19 ws0\">(720)<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h97 gs1c4\"><div class=\"t m0 xac h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">51.642<span class=\"fse\"> </span></div></div><div class=\"c w151 h72 gs1c5\"><div class=\"t m0 x4b h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">Total activos po<span class=\"_ _4\"></span>r impuesto dife<span class=\"_ _4\"></span>rido<span class=\"ffa fse\"> </span></div></div><div class=\"c wa9 h72 gs1c6\"><div class=\"t m0 x9f h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">6.922 <span class=\"ffa fse\"> </span></div></div><div class=\"c w65 h72 gs1c7\"><div class=\"t m0 xab h57 ya5 ffb fs15 fc0 sc0 ls0 ws0\">58.151 </div></div><div class=\"c w10f h72 gs1c8\"><div class=\"t m0 x6f h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(12.711)<span class=\"ffa fse\"> </span></div></div><div class=\"c w153 h72 gs1c9\"><div class=\"t m0 x72 h57 ya5 ffb fs15 fc0 sc0 ls19 ws0\">(720)<span class=\"ls0\"> </span></div></div><div class=\"c wf2 h72 gs1ca\"><div class=\"t m0 xac h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">51.642<span class=\"ffa fse\"> </span></div></div><div class=\"c w151 h2c gs1cb\"><div class=\"t m0 x4b h5f y549 ff11 fs15 fc0 sc0 ls0 ws0\">Pasivos por impu<span class=\"_ _4\"></span>esto diferido<span class=\"fse\"> </span></div></div><div class=\"c w151 h97 gs1cc\"><div class=\"t m0 x4b h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _4\"></span>rarias imponible<span class=\"_ _4\"></span>s<span class=\"fse\"> </span></div></div><div class=\"c wa9 h97 gs1cd\"><div class=\"t m0 x87 h3c y529 ffa fs15 fc0 sc0 ls19 ws0\">(601) <span class=\"fse ls0\"> </span></div></div><div class=\"c w65 h97 gs1ce\"><div class=\"t m0 x72 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">483<span class=\"ls19\">) </span></span> </div></div><div class=\"c w10f h97 gs1cf\"><div class=\"t m0 x72 h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">540<span class=\"ls19\">) </span></span><span class=\"fse\"> </span></div></div><div class=\"c w153 h97 gs1d0\"><div class=\"t m0 x7c h3c y495 ffa fs15 fc0 sc0 ls0 ws0\">-<span class=\"fse\"> </span></div></div><div class=\"c wf2 h97 gs1d1\"><div class=\"t m0 x60 h3c y529 ffa fs15 fc0 sc0 ls0 ws0\">(1.624)<span class=\"fse\"> </span></div></div><div class=\"c w151 h63 gs1d2\"><div class=\"t m0 x4b h3c y34 ffb fs15 fc0 sc0 ls0 ws0\">Total pasivos por <span class=\"_ _4\"></span>impuesto dife<span class=\"_ _4\"></span>rido<span class=\"ffa fse\"> </span></div></div><div class=\"c wa9 h63 gs1d3\"><div class=\"t m0 x87 h3c y34 ffb fs15 fc0 sc0 ls19 ws0\">(601) <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c w65 h63 gs1d4\"><div class=\"t m0 x72 h57 y34 ffb fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">483</span>) </div></div><div class=\"c w10f h63 gs1d5\"><div class=\"t m0 x72 h3c y34 ffb fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">540</span>)<span class=\"ffa fse\"> </span></div></div><div class=\"c w153 h63 gs1d6\"><div class=\"t m0 x7c h3c y32 ffa fs15 fc0 sc0 ls0 ws0\">-<span class=\"fse\"> </span></div></div><div class=\"c wf2 h63 gs1d7\"><div class=\"t m0 x60 h3a y34 ffb fs15 fc0 sc0 ls0 ws0\">(1.624) <span class=\"fse\"> </span></div></div><div class=\"c w22 h0_1 gs1d8\"><div class=\"t m0 x132 h3c y80b ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x132 h3c y946 ffa fse fc0 sc0 ls0 ws0\">Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de<span class=\"_ _cf\"></span> 2025, <span class=\"_ _0\"></span>la va<span class=\"_ _0\"></span>riaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>por </div><div class=\"t m0 x132 h3c y947 ffa fse fc0 sc0 ls0 ws0\">impuesto <span class=\"_ _d1\"> </span>diferido<span class=\"ffd\">\u201d</span>  s<span class=\"_ _0\"></span>e <span class=\"_ _d1\"> </span>corresponde  principalmente <span class=\"_ _ea\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>reconocimiento <span class=\"_ _ea\"> </span>de <span class=\"_ _d1\"> </span>los <span class=\"_ _d1\"> </span>cr\u00e9ditos <span class=\"_ _d1\"> </span>fiscales </div><div class=\"t m0 x132 h3c y948 ffa fse fc0 sc0 ls0 ws0\">pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>utilizaci\u00f3n por <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Fiscal que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>originado con <span class=\"_ _0\"></span>motivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>adquisici\u00f3n </div><div class=\"t m0 x132 h3c y949 ffa fse fc0 sc0 lsc ws0\">de<span class=\"ls0\"> Priesa y sus filiales con fecha </span>12<span class=\"ls0\"> </span>de <span class=\"ls0\">agosto de 2024. </span></div><div class=\"t m0 x132 h3c y94a ffa fse fc0 sc0 ls0 ws0\">La variaci\u00f3n de los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>impuestos diferidos<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>producida durante el ejercicio anual terminado el 31 de marzo </div><div class=\"t m0 x132 h3c y94b ffa fse fc0 sc0 lsc ws0\">de <span class=\"ls0\">2024 fue la siguiente: </span></div></div><div class=\"c w155 h96 gs1d9\"><div class=\"t m0 x1 h59 y4cc ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w36 he3 gs1da\"><div class=\"t m0 x5 h59 y49d ffa fs15 fc0 sc0 ls0 ws0\">31.03.2023 </div></div><div class=\"c w27 he3 gs1db\"><div class=\"t m0 xc8 h59 y49d ffa fs15 fc0 sc0 ls0 ws0\">Variaciones refle<span class=\"_ _4\"></span>jadas en </div></div><div class=\"c w156 he3 gs1dc\"><div class=\"t m0 x145 h59 y49d ffa fs15 fc0 sc0 ls0 ws0\">      31.03.2024 </div></div><div class=\"c w36 h103 gs1dd\"><div class=\"t m0 x71 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x5 h59 ya5 ffa fs15 fc0 sc0 ls0 ws0\">Saldo inicial </div></div><div class=\"c wbc h103 gs1de\"><div class=\"t m0 x30 h59 y497 ffa fs15 fc0 sc0 ls0 ws0\">Cuenta de </div><div class=\"t m0 x30 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\">p\u00e9rdidas y </div><div class=\"t m0 x30 h59 ya5 ffa fs15 fc0 sc0 ls0 ws0\">ganancias </div></div><div class=\"c w154 h103 gs1df\"><div class=\"t m0 x14 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\">Patrimonio </div><div class=\"t m0 xd4 h59 ya5 ffa fs15 fc0 sc0 ls0 ws0\">Neto </div></div><div class=\"c w156 h103 gs1e0\"><div class=\"t m0 x47 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x13 h59 ya5 ffa fs15 fc0 sc0 ls0 ws0\">Saldo final </div></div><div class=\"c w139 h75 gs1e1\"><div class=\"t m0 x12 h104 y68c ffc fs15 fc0 sc0 ls0 ws0\">Activos por impuest<span class=\"_ _4\"></span>o diferido </div></div><div class=\"c w139 h76 gs1e2\"><div class=\"t m0 x12 h59 y861 ffa fs15 fc0 sc0 ls0 ws0\">Bases imponibles<span class=\"_ _4\"></span> negativas </div></div><div class=\"c w36 h76 gs1e3\"><div class=\"t m0 x8e h59 y861 ffa fs15 fc0 sc0 ls17 ws0\">402 <span class=\"ls0\"> </span></div></div><div class=\"c wbc h76 gs1e4\"><div class=\"t m0 x11b h59 y861 ffa fs15 fc0 sc0 ls17 ws0\">88 <span class=\"ls0\"> </span></div></div><div class=\"c w154 h76 gs1e5\"><div class=\"t m0 x6f h59 y861 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 h76 gs1e6\"><div class=\"t m0 x73 h59 y861 ffa fs15 fc0 sc0 ls17 ws0\">490 <span class=\"ls0\"> </span></div></div><div class=\"c w139 h75 gs1e7\"><div class=\"t m0 x12 h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _4\"></span>rarias dedu<span class=\"_ _4\"></span>cibles </div></div><div class=\"c w36 h75 gs1e8\"><div class=\"t m0 x75 h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">4.903  </div></div><div class=\"c wbc h75 gs1e9\"><div class=\"t m0 x8e h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">1.529  </div></div><div class=\"c w154 h75 gs1ea\"><div class=\"t m0 x6f h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 h75 gs1eb\"><div class=\"t m0 xaa h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">6.432  </div></div><div class=\"c w139 h96 gs1ec\"><div class=\"t m0 x12 h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">Total activos po<span class=\"_ _4\"></span>r impuesto dife<span class=\"_ _4\"></span>rido </div></div><div class=\"c w36 h96 gs1ed\"><div class=\"t m0 x75 h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">5.305  </div></div><div class=\"c wbc h96 gs1ee\"><div class=\"t m0 x8e h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">1.617  </div></div><div class=\"c w154 h96 gs1ef\"><div class=\"t m0 x6f h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 h96 gs1f0\"><div class=\"t m0 xaa h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">6.922  </div></div><div class=\"c w139 hbf gs1f1\"><div class=\"t m0 x12 h104 y4cc ffc fs15 fc0 sc0 ls0 ws0\">Pasivos por i<span class=\"_ _4\"></span>mpuesto diferido </div></div><div class=\"c w139 h75 gs1f2\"><div class=\"t m0 x12 h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _4\"></span>rarias imponible<span class=\"_ _4\"></span>s </div></div><div class=\"c w36 h75 gs1f3\"><div class=\"t m0 x73 h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">260</span>)  </div></div><div class=\"c wbc h75 gs1f4\"><div class=\"t m0 x7b h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">340</span>)  </div></div><div class=\"c w154 h75 gs1f5\"><div class=\"t m0 x6f h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 h75 gs1f6\"><div class=\"t m0 x7c h59 y68c ffa fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">600</span>)  </div></div><div class=\"c w139 h96 gs1f7\"><div class=\"t m0 x12 h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">Total pasivos por <span class=\"_ _4\"></span>impuesto dife<span class=\"_ _4\"></span>rido </div></div><div class=\"c w36 h96 gs1f8\"><div class=\"t m0 x73 h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">260</span>)  </div></div><div class=\"c wbc h96 gs1f9\"><div class=\"t m0 x7b h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">340</span>)  </div></div><div class=\"c w154 h96 gs1fa\"><div class=\"t m0 x6f h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w156 h96 gs1fb\"><div class=\"t m0 x7c h57 y4cc ffb fs15 fc0 sc0 ls0 ws0\">(<span class=\"ls17\">600</span>)  </div></div><div class=\"c w22 h0_1 gs1d8\"><div class=\"t m0 x132 h3c y954 ffa fse fc0 sc0 ls10 ws0\">   <span class=\"ls0\"> </span></div><div class=\"t m0 x132 h3c y561 ffa fse fc0 sc0 ls0 ws0\">Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado el<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de<span class=\"_ _cf\"></span> 2024, <span class=\"_ _0\"></span>la va<span class=\"_ _0\"></span>riaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>activos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>por </div><div class=\"t m0 x132 h3c y955 ffa fse fc0 sc0 ls0 ws0\">impuesto diferido<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>se corresponde <span class=\"_ _0\"></span>principalmente con la c<span class=\"_ _0\"></span>ompensaci\u00f3n de bases <span class=\"_ _0\"></span>imponibles negativas </div><div class=\"t m0 x132 h3c y2a2 ffa fse fc0 sc0 ls0 ws0\">por <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>88 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>euros, <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>disminuci\u00f3n <span class=\"_ _d2\"></span>por <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"></span>rev<span class=\"_ _4\"></span>ersi\u00f3n <span class=\"_ _d2\"> </span>neta <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>diferencias </div><div class=\"t m0 x132 h3c y2a3 ffa fse fc0 sc0 ls0 ws0\">temporarias <span class=\"_ _d2\"></span>deducibles <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"></span>importe <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>1.189 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>(re<span class=\"_ _0\"></span>lativas <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"></span>diferencias </div><div class=\"t m0 x132 h5d y1e ffd fse fc0 sc0 ls0 ws0\">entre e<span class=\"_ _0\"></span>l val<span class=\"_ _0\"></span>or contable <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>fiscal d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determinados activos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por ambos <span class=\"_ _0\"></span>\u201cPlanes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos </div><div class=\"t m0 x132 h3c y956 ffd fse fc0 sc0 ls0 ws0\">a Largo Plazo (\u201cLTIP\u201d)\u201d.<span class=\"ffa\"> </span></div><div class=\"t m0 x132 h3c y2a5 ffa fse fc0 sc0 ls0 ws0\">Los <span class=\"_ _cf\"></span>Administradores <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>considerado <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>existen <span class=\"_ _0\"></span>indicios <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>deterioro </div><div class=\"t m0 x132 h3c y957 ffa fse fc0 sc0 ls0 ws0\">sobre los <span class=\"ffd\">\u201c</span>activos por impuesto diferido<span class=\"ffd\">\u201d</span> registrados en el balance consolidado, en base a: </div><div class=\"t m0 x54 h3c y958 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _da\"> </span>El plan de negocio elaborado por el <span class=\"_ _0\"></span>Grupo para el periodo 2021/22-2025/26,  </div><div class=\"t m0 x54 h3c y864 ffa fse fc0 sc0 ls0 ws0\">- <span class=\"_ _da\"> </span>La <span class=\"_ _d4\"></span>valoraci\u00f3n <span class=\"_ _d4\"></span>sobre <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>existencias<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>efectuada <span class=\"_ _cf\"></span>por <span class=\"_ _d4\"></span>Savills <span class=\"_ _d4\"></span>Valoraciones <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>Tasaciones, <span class=\"_ _cf\"></span>S.A.<span class=\"_ _0\"></span>U. </div><div class=\"t m0 x68 h3c y40c ffa fse fc0 sc0 ls0 ws0\">que <span class=\"_ _d3\"></span>refleja <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>Gross <span class=\"_ _d3\"></span>Asset <span class=\"_ _d3\"></span>Value<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>por <span class=\"_ _d4\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">1.</span>8<span class=\"ls12\">64</span> <span class=\"_ _d3\"></span>millones <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>euros <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsiderando <span class=\"_ _d4\"></span>un </div><div class=\"t m0 x68 h3c y959 ffa fse fc0 sc0 ls0 ws0\">porcentaje de participaci\u00f3n del 100% <span class=\"ls13\">(v</span>\u00e9ase Nota <span class=\"lsc\">11</span>).  </div><div class=\"t m0 x132 h3c y95a ffa fse fc0 sc0 ls0 ws0\">En <span class=\"_ _d4\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>lo <span class=\"_ _d3\"></span>anterior, <span class=\"_ _d4\"></span>los <span class=\"_ _d3\"></span>Administradores <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>Sociedad <span class=\"_ _d4\"></span>Dominante <span class=\"_ _d3\"></span>estiman <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>plazo <span class=\"_ _d4\"></span>m\u00e1ximo </div><div class=\"t m0 x132 h3c y309 ffa fse fc0 sc0 ls0 ws0\">para <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>recuperaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _cf\"></span>fiscales <span class=\"_ _cf\"></span>contabilizados <span class=\"_ _0\"></span>ser\u00e1 <span class=\"_ _d3\"></span>no <span class=\"_ _cf\"></span>m\u00e1s <span class=\"_ _cf\"></span>tarde <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _cf\"></span>terminado </div><div class=\"t m0 x132 h3c y95b ffa fse fc0 sc0 ls0 ws0\">el 31 de marzo de 2027. </div></div>Por <span class=\"_ _cf\"></span>\u00fa<span class=\"_ _0\"></span>ltimo, <span class=\"_ _cf\"></span>se\u00f1alar <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _d4\"></span>anteriores <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>Consejo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _d4\"></span>aprob\u00f3 acogerse <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>r\u00e9gimen <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>consolidaci\u00f3n <span class=\"_ _d2\"> </span>fiscal <span class=\"_ _d2\"> </span>(art\u00edculo <span class=\"_ _d2\"> </span>55 <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>siguientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>27<span class=\"_ _0\"></span>/2014, <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"></span>27 <span class=\"_ _d3\"></span>de noviembre, del Impuesto sobre Sociedades (\u201cLIS\u201d)) para el ejercicio 2018 y siguientes. Posteriormente, la <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d2\"> </span>Hipoteca <span class=\"_ _d6\"> </span>Finco <span class=\"_ _d2\"> </span>L<span class=\"_ _0\"></span>ux, <span class=\"_ _d2\"> </span>S.\u00e0.r.l., <span class=\"_ _d6\"> </span>entidad <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>residente <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>territorio <span class=\"_ _d2\"> </span>espa\u00f1ol <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>domiciliada <span class=\"_ _d2\"> </span>en Luxemburgo, <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>haber  adquirido <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>condici\u00f3n  de <span class=\"_ _d1\"> </span>entidad <span class=\"_ _d1\"> </span>Dominante <span class=\"_ _ea\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _d1\"> </span>grupo  fiscal, <span class=\"_ _d1\"> </span>por <span class=\"_ _d1\"> </span>haber superado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>grado <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>participaci\u00f3n <span class=\"_ _0\"></span>indirecta <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>70%, <span class=\"_ _cf\"></span>nombr\u00f3 <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>design\u00f3 <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _cf\"></span>como sociedad <span class=\"_ _0\"></span>representante <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>est\u00e1<span class=\"_ _0\"></span> fo<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante (Hipoteca <span class=\"_ _cf\"></span>Finco Lux, <span class=\"_ _df\"> </span>S.\u00e0.r.l.) <span class=\"_ _d9\"> </span>y <span class=\"_ _df\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _df\"> </span>Dependiente: <span class=\"_ _d9\"> </span>Aedas <span class=\"_ _df\"> </span>Homes, <span class=\"_ _df\"> </span>S.A. <span class=\"_ _d9\"> </span>y, <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>su <span class=\"_ _df\"> </span>vez, <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>Sociedades Dependientes <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>\u00fal<span class=\"_ _0\"></span>tima: <span class=\"_ _0\"></span>Aeda<span class=\"_ _0\"></span>s <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>Homes <span class=\"_ _0\"></span>Living, <span class=\"_ _cf\"></span>S.L.U, <span class=\"_ _cf\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es Canarias <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d6\"> </span>Aedas <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d6\"> </span>S.L.U, <span class=\"_ _d2\"> </span>Ae<span class=\"_ _0\"></span>das <span class=\"_ _d6\"> </span>Homes <span class=\"_ _d2\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d2\"> </span>Inmobili<span class=\"_ _0\"></span>arios, <span class=\"_ _d2\"> </span>S.L.U. <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>Live Virtual Tours, S.L.U. 17.5 <span class=\"_ _e4\"> </span>Aplicaci\u00f3n del Impuesto M\u00ednimo Global (Pilar 2) en el ej<span class=\"_ _4\"></span>ercicio cerrado el 31 de marzo de 2025<span class=\"_ _0\"></span> Contexto normativo internacional y nacional El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>est\u00e1 <span class=\"_ _d4\"></span>sujeto <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>Marco <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>Pilar <span class=\"_ _d4\"></span>2 <span class=\"_ _d4\"></span>(OCDE, <span class=\"_ _d4\"></span>diciembre <span class=\"_ _cf\"></span>2<span class=\"_ _0\"></span>021), <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>establece <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>tipo <span class=\"_ _d4\"></span>impositivo m\u00ednimo <span class=\"_ _d6\"> </span>global <span class=\"_ _d6\"> </span>del <span class=\"_ _d6\"> </span>15% <span class=\"_ _d6\"> </span>para <span class=\"_ _d6\"> </span>grandes <span class=\"_ _d6\"> </span>grupos  multinacionales. <span class=\"_ _d2\"> </span>Este <span class=\"_ _d6\"> </span>marco <span class=\"_ _d6\"> </span>fue <span class=\"_ _d6\"> </span>adoptado <span class=\"_ _d6\"> </span>en <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>UE mediante <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>Directiva  (UE) <span class=\"_ _d6\"> </span>2022/2523 <span class=\"_ _d6\"> </span>y  tran<span class=\"_ _4\"></span>spuesto <span class=\"_ _d5\"> </span>al <span class=\"_ _d6\"> </span>o<span class=\"_ _0\"></span>rdenamiento <span class=\"_ _d6\"> </span>espa\u00f1ol  a<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>trav\u00e9s <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>la <span class=\"_ _d6\"> </span>Ley 7/2024, de 20 de diciembre, aplicable a ejercicios iniciados desde el 31/<span class=\"_ _4\"></span>12/2023.<span class=\"_ _0\"></span> El <span class=\"_ _d0\"> </span>IASB, <span class=\"_ _d0\"> </span>mediante <span class=\"_ _d0\"> </span>enmienda <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>la <span class=\"_ _db\"> </span>NIC <span class=\"_ _d0\"> </span>12 <span class=\"_ _d0\"> </span>(mayo <span class=\"_ _d0\"> </span>2023), <span class=\"_ _d0\"> </span>permite <span class=\"_ _d0\"> </span>no <span class=\"_ _d0\"> </span>reconocer <span class=\"_ _d0\"> </span>temporalmente impuestos diferidos derivados de Pilar 2 hasta 2026. El Grupo ha adoptado di<span class=\"_ _4\"></span>cha exenci\u00f3n.<span class=\"_ _0\"></span> \u00c1mbito de aplicaci\u00f3n y situaci\u00f3n del Grupo El <span class=\"_ _0\"></span>Grupo s<span class=\"_ _0\"></span>upera el <span class=\"_ _0\"></span>umbral <span class=\"_ _0\"></span>de ingresos <span class=\"_ _0\"></span>consolidados de<span class=\"_ _0\"></span> 750 m<span class=\"_ _0\"></span>illones de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>al menos <span class=\"_ _0\"></span>dos de<span class=\"_ _0\"></span> los \u00faltimos <span class=\"_ _d2\"> </span>cuatro <span class=\"_ _d3\"></span>ejercicios, <span class=\"_ _d2\"> </span>por <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>que <span class=\"_ _d3\"></span>entra <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>\u00e1mbito <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>Ley <span class=\"_ _d3\"></span>7/2024. <span class=\"_ _d2\"> </span>Aunque <span class=\"_ _d2\"></span>la<span class=\"_ _4\"></span> actividad <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>centra <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>Espa\u00f1a, <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>prev\u00e9 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>constituci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _cf\"></span>filial <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Andorra <span class=\"_ _cf\"></span>(tipo <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>10%<span class=\"_ _0\"></span>), <span class=\"_ _0\"></span>lo que activa potenciales ajustes GloBE. Evaluaci\u00f3n realizada durante el ejercicio 2024-<span class=\"ls12\">25</span> El Grupo ha iniciado su preparaci\u00f3n para Pilar 2 mediante: - <span class=\"_ _ed\"> </span><span class=\"fse\">Creaci\u00f3n de un equipo interno multidisciplinar con apoyo ext<span class=\"_ _4\"></span>erno.<span class=\"_ _0\"></span> </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">C\u00e1lculo del tipo efectivo conforme a la<span class=\"_ _4\"></span>s reglas GloBE. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Revisi\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>base <span class=\"_ _d4\"></span>imponible <span class=\"_ _d4\"></span>ajustada <span class=\"_ _cf\"></span>seg\u00fan <span class=\"_ _d4\"></span>Ley <span class=\"_ _d4\"></span>7/2024<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>20 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>diciembre, <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>que <span class=\"_ _d4\"></span>se </span>incorporan <span class=\"_ _d3\"></span>al <span class=\"_ _d4\"></span>ordenamiento <span class=\"_ _d3\"></span>jur\u00eddico <span class=\"_ _d3\"></span>espa\u00f1ol <span class=\"_ _d4\"></span>determinadas <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>irectivas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Uni\u00f3n <span class=\"_ _d3\"></span>Europea <span class=\"_ _d4\"></span>en materia <span class=\"_ _db\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>fiscalidad <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _db\"> </span>adoptan <span class=\"_ _db\"> </span>medidas <span class=\"_ _db\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _db\"> </span>la <span class=\"_ _d9\"> </span>transposici\u00f3n <span class=\"_ _db\"> </span>del <span class=\"_ _db\"> </span>Impuesto <span class=\"_ _db\"> </span>sobre Sociedades m\u00ednimo global. - <span class=\"_ _ed\"> </span><span class=\"fse\">Adaptaci\u00f3n de pol\u00edticas contables y fiscales a NIC 12 y normativa nacional. </span>Tratamiento contable Conforme <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>la <span class=\"_ _d3\"></span>exenci\u00f3n <span class=\"_ _d2\"> </span>temporal <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>NIC <span class=\"_ _d3\"></span>12, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>no <span class=\"_ _d2\"> </span>ha <span class=\"_ _d2\"> </span>reconocido <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _d2\"> </span>ni <span class=\"_ _d3\"></span>pasivos <span class=\"_ _d2\"> </span>por impuestos <span class=\"_ _d3\"></span>diferidos <span class=\"_ _d3\"></span>ni <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>omplementario <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _d3\"></span>del ejercicio <span class=\"_ _d4\"></span>cerrado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>2025. <span class=\"_ _d4\"></span>Esta <span class=\"_ _d4\"></span>po<span class=\"_ _0\"></span>l\u00edtica <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>revisar\u00e1 <span class=\"_ _d4\"></span>peri\u00f3dicamente <span class=\"_ _d4\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>funci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la evoluci\u00f3n normativa e interpretativa. Impacto estimado y riesgos identificados Los <span class=\"_ _d6\"> </span>an\u00e1lisis <span class=\"_ _d2\"> </span>internos <span class=\"_ _d6\"> </span>preliminares <span class=\"_ _d2\"> </span>i<span class=\"_ _0\"></span>ndican <span class=\"_ _d2\"> </span>un <span class=\"_ _d5\"> </span>impacto <span class=\"_ _d2\"> </span>no <span class=\"_ _d6\"> </span>significativo<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>(&lt;1% <span class=\"_ _d6\"> </span>del <span class=\"_ _d2\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _d2\"> </span>an<span class=\"_ _0\"></span>tes <span class=\"_ _d2\"> </span>de impuestos) en el per\u00edodo 2024<span class=\"ffd\">\u2013</span>2026. Sin embargo, se identifican los siguientes riesgos: - <span class=\"_ _ed\"> </span><span class=\"fse\">Cambios normativos e incertidumbre interpretativa. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Complejidad operativa en el reporting por jur<span class=\"_ _4\"></span>isdicci\u00f3n. </span>- <span class=\"_ _ed\"> </span><span class=\"fse lsd\">Po<span class=\"ls0\">tencial desalineaci\u00f3n entre la fiscalidad naciona<span class=\"_ _4\"></span>l y la normativa GloBE.<span class=\"_ _260\"> </span></span></span>Pr\u00f3ximas acciones previstas para 2025 El Grupo continuar\u00e1 avanzando en la implementaci\u00f3n con foco en: - <span class=\"_ _ed\"> </span><span class=\"fse\">Parametrizaci\u00f3n de sistemas contables para el c\u00e1lculo GloBE. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Evaluaci\u00f3n del encaje de ince<span class=\"_ _4\"></span>ntivos fiscales y estructuras de costes<span class=\"_ _260\"> </span></span><span class=\"fse\">.<span class=\"_ _260\"> </span></span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Inclusi\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Pilar <span class=\"_ _d2\"> </span>2 <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>el <span class=\"_ _d2\"> </span>Informe <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>Gesti\u00f3n <span class=\"_ _d2\"> </span>Consolidado <span class=\"_ _d5\"> </span>y <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>Estado <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>In<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _d2\"> </span>no </span>Financiera <span class=\"ffd\">(\u201cEINF\u201d)</span>, si el impacto es significativo (ESMA 2024/567). - <span class=\"_ _ed\"> </span><span class=\"fse\">Formaci\u00f3n t\u00e9cnica al Consejo y comit\u00e9s delegados en materi<span class=\"_ _4\"></span>a de riesgos fiscales.<span class=\"_ _0\"></span> </span>Obligaciones formales y periodo transitorio - <span class=\"_ _ed\"> </span><span class=\"fse\">Declaraci\u00f3n informativa del impuesto complementario: </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">General: antes del 30/06/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Periodo transitorio (01/04/24<span class=\"ffd\">\u2013</span>31/03/25): hasta el 30/09/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Declaraci\u00f3n tributaria: </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">General: antes del 25/07/2026. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Periodo transitorio: hasta el 25/10/2026. </span>La Ley 7/2024 prev\u00e9 puertos seguros que podr\u00edan eximir del impuesto, tale<span class=\"_ _4\"></span>s como:<span class=\"_ _0\"></span> - <span class=\"_ _ed\"> </span><span class=\"fse\">Cl\u00e1usula de exclusi\u00f3n por m\u00ednimis. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Exoneraci\u00f3n por impuesto equivalente en otra jurisdicci\u00f3n. </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Fase inicial de internacionaliza<span class=\"_ _4\"></span>ci\u00f3n (hasta 5 a\u00f1os y 6 jurisdicciones).<span class=\"_ _0\"></span> </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Presentaci\u00f3n de informaci\u00f3n pa\u00eds por pa\u00eds (CbCR). </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Exenci\u00f3n temporal de la regla sobre beneficios insuficient<span class=\"_ _4\"></span>emente gravados.<span class=\"_ _0\"></span> </span>Compromiso del Grupo El <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>mantiene <span class=\"_ _d4\"></span>su <span class=\"_ _d4\"></span>compromiso <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>tra<span class=\"_ _0\"></span>nsparencia, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>fiscalidad <span class=\"_ _d4\"></span>responsable <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>cumplimiento normativo, en l\u00ednea con: - <span class=\"_ _ed\"> </span><span class=\"fse\">El C\u00f3digo de Buen Gobierno (CNMV). </span>- <span class=\"_ _ed\"> </span><span class=\"fse\">Las <span class=\"_ _d4\"></span>directrices <span class=\"_ _d3\"></span>ESMA <span class=\"_ _d3\"></span>2024/567 <span class=\"_ _d3\"></span><span class=\"ffd\">(\u201cGuidelines <span class=\"_ _d4\"></span>on <span class=\"_ _d3\"> </span>Pillar <span class=\"_ _d4\"></span>Two <span class=\"_ _d3\"> </span>Disclosures <span class=\"_ _d4\"></span>u<span class=\"_ _0\"></span>nder <span class=\"_ _d4\"></span>IFRS <span class=\"_ _d3\"> </span>and <span class=\"_ _d3\"></span>Non<span class=\"_ _0\"></span></span>-<span class=\"_ _260\"> </span></span>Financial Reporting Obligations<span class=\"ffd ls13\">\u201d)</span>. - <span class=\"_ _ed\"> </span><span class=\"fse\">La Ley 7/2024.<span class=\"fs14\"> </span></span>Esta <span class=\"_ _cf\"></span>Nota <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>revelaciones <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>actualizar\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>futuras <span class=\"_ _0\"></span>publicaciones <span class=\"_ _cf\"></span>financieras <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>(incluidos informes <span class=\"_ _d1\"> </span>i<span class=\"_ _0\"></span>ntermedios, <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>su <span class=\"_ _d1\"> </span>caso), <span class=\"_ _d0\"> </span>a <span class=\"_ _d0\"> </span>medida <span class=\"_ _d1\"> </span>que <span class=\"_ _d0\"> </span>evolucionen <span class=\"_ _d1\"> </span>los <span class=\"_ _d0\"> </span>desarrollos <span class=\"_ _d1\"> </span>normativos <span class=\"_ _d1\"> </span>e interpretativos, <span class=\"_ _d6\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>conforme <span class=\"_ _d5\"> </span>se <span class=\"_ _d6\"> </span>avance  en <span class=\"_ _d2\"> </span>la <span class=\"_ _d5\"> </span>implementaci\u00f3n <span class=\"_ _d6\"> </span>efectiva <span class=\"_ _d5\"> </span>del <span class=\"_ _d6\"> </span>r\u00e9gimen <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>impuesto m\u00ednimo global.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "17.3 <span class=\"_ _e4\"> </span>Conciliaci\u00f3n entre el resultado contable <span class=\"_ _4\"></span>y el gasto por impuesto sobre sociedades<span class=\"_ _260\"> </span> La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _4\"></span>siguiente:<span class=\"_ _0\"></span> Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span>18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span>146.890 <span class=\"fse\"> </span>Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span>(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span>5.509 <span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span>(<span class=\"ls17\">41</span>.967) <span class=\"fse\"> </span>3.907 <span class=\"fse\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span>93.508 <span class=\"ffa fse\"> </span>156.306 <span class=\"ffa fse\"> </span>Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span>-<span class=\"fse\"> </span>(403)<span class=\"fse ls0\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span>-<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas (13.893)  (1.375) Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Re<span class=\"_ _4\"></span>cuperaci\u00f3n<span class=\"fse\"> </span>(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span>643 <span class=\"fse ls0\"> </span>Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 7/2024, exte<span class=\"_ _4\"></span>nsi\u00f3n Ley 38/2022)<span class=\"_ _4\"></span> 988<span class=\"ls0\"> </span>- Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span>80.539 <span class=\"ffa fse\"> </span>155.171 <span class=\"ffa fse\"> </span>Tipo impositivo<span class=\"fse\"> </span>25%<span class=\"fse ls0\"> </span>25%<span class=\"fse ls0\"> </span>Impuesto deveng<span class=\"_ _4\"></span>ado (gasto cor<span class=\"_ _4\"></span>riente)<span class=\"fse\"> </span>(20.135)<span class=\"fse\"> </span>(38.792)<span class=\"fse\"> </span>Aplicaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas de<span class=\"_ _4\"></span> ejercicios anteriore<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fse\"> </span>(57<span class=\"ls0\">)<span class=\"fse\"> </span></span>(344)<span class=\"fse ls0\"> </span>Aplicaci\u00f3n <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>bases <span class=\"_ _df\"> </span>imponibles <span class=\"_ _df\"> </span>negativas <span class=\"_ _df\"> </span>de <span class=\"_ _d8\"> </span>ejercicio<span class=\"_ _4\"></span>s <span class=\"_ _d8\"> </span>anter<span class=\"_ _4\"></span>iores <span class=\"_ _d8\"> </span>activadas<span class=\"_ _4\"></span> Limitaci\u00f3n 50%<span class=\"_ _4\"></span> (16)<span class=\"ls0\"> </span>- Activaci\u00f3n de base<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _4\"></span>s negativas del ejer<span class=\"_ _4\"></span>cicio (Limitaci<span class=\"ls17\">\u00f3n)</span><span class=\"fse\"> </span>247<span class=\"fse ls0\"> </span>161 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n BINs<span class=\"_ _4\"></span> PRIESA<span class=\"fse\"> </span>(3.416)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Activaci\u00f3n/(Apli<span class=\"_ _4\"></span>caci\u00f3n) diferen<span class=\"_ _4\"></span>cias temporarias dedu<span class=\"_ _4\"></span>cibles del ejer<span class=\"_ _4\"></span>cicio<span class=\"fse\"> </span>(153)<span class=\"fse ls0\"> </span>977 <span class=\"fse ls0\"> </span>Aplicaci\u00f3n Gas<span class=\"_ _4\"></span>tos Financieros (10.223) - Activaci\u00f3n por<span class=\"_ _4\"></span> venta de existen<span class=\"_ _4\"></span>cias (118)<span class=\"ls0\"> </span>- Ajuste impuesto <span class=\"_ _4\"></span>sociedades ejer<span class=\"_ _4\"></span>cicio anterior (ga<span class=\"_ _4\"></span>sto diferido)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>78 <span class=\"fse ls0\"> </span>Otros (fundamental<span class=\"_ _4\"></span>mente, gasto p<span class=\"_ _4\"></span>or impuesto por en<span class=\"_ _4\"></span>tidades fuera d<span class=\"_ _4\"></span>el Grupo fiscal) (1.134) - (Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades co<span class=\"_ _87\"></span>rri<span class=\"_ _0\"></span>ente<span class=\"ffa fse\"> </span>(21.327)<span class=\"fse\"> </span>(38.792)<span class=\"ffa fse\"> </span>(Gasto)/Ingreso<span class=\"_ _4\"></span> por impuesto s<span class=\"_ _4\"></span>obre sociedades <span class=\"_ _4\"></span>diferido<span class=\"ffa fse\"> </span>(13.925) 87<span class=\"ls0\">2  <span class=\"ffa fse\"> </span></span>Las <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>diferencias <span class=\"_ _d4\"></span>permanentes<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren, <span class=\"_ _cf\"></span>fundamentalmente, <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ajustes <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>dividendos, <span class=\"_ _cf\"></span>deterioro de <span class=\"_ _de\"> </span>participadas <span class=\"_ _de\"> </span>y <span class=\"_ _de\"> </span>otros <span class=\"_ _e6\"> </span>ajustes<span class=\"ffd\">. <span class=\"_ _de\"> </span>Por <span class=\"_ _e6\"> </span>otro <span class=\"_ _de\"> </span>lado, <span class=\"_ _de\"> </span>las <span class=\"_ _de\"> </span>\u201cdiferencias <span class=\"_ _e6\"> </span></span>temporarias<span class=\"ffd\">\u201d <span class=\"_ _de\"> </span>se <span class=\"_ _de\"> </span>refieren<span class=\"_ _0\"></span></span><span class=\"ls2e\">, </span>fundamentalmente, al ajuste por gastos financieros deducibles. La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente<span class=\"_ _260\"> </span>:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Resultado an<span class=\"_ _4\"></span>tes de impuestos<span class=\"fse\"> </span>18<span class=\"ls0\">4.932 <span class=\"fse\"> </span></span>146.890 <span class=\"fse\"> </span>Diferencias perman<span class=\"_ _4\"></span>entes<span class=\"fse\"> </span>(4<span class=\"ls0\">9.457) <span class=\"fse\"> </span></span>5.509 <span class=\"fse\"> </span>Diferencias tempo<span class=\"_ _4\"></span>rarias<span class=\"fse\"> </span>(41.967) <span class=\"fse\"> </span>3.907 <span class=\"fse\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal previa<span class=\"ffa fse\"> </span>93.508 <span class=\"ffa fse\"> </span>156.306 <span class=\"ffa fse\"> </span>Reserva de capi<span class=\"_ _4\"></span>talizaci\u00f3n<span class=\"fse\"> </span>- <span class=\"fse\"> </span>(403)<span class=\"fse ls0\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas no a<span class=\"_ _4\"></span>ctivadas<span class=\"fse\"> </span>- <span class=\"fse\"> </span>- <span class=\"fse\"> </span>Compensaci\u00f3n<span class=\"_ _4\"></span> de bases imponibl<span class=\"_ _4\"></span>es negativas a<span class=\"_ _4\"></span>ctivadas (13.893)  (1.375) Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s (Ley 38/2022) Recupe<span class=\"_ _4\"></span>raci\u00f3n<span class=\"fse\"> </span>(64)<span class=\"ls0\"> <span class=\"fse\"> </span></span>643 <span class=\"fse ls0\"> </span>Limitaci\u00f3n BIN<span class=\"_ _4\"></span>s Ley 7/2024 (exten<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span>i\u00f3n limitaci\u00f3n<span class=\"_ _4\"></span> Ley 38/2022) 988<span class=\"ls0\"> </span>Base imponible<span class=\"_ _4\"></span> fiscal<span class=\"ffa fse\"> </span>80.539 <span class=\"ffa fse\"> </span>155.171 <span class=\"ffa fse\"> </span>Tipo impositivo<span class=\"fse\"> </span>25%<span class=\"fse ls0\"> </span>25%<span class=\"fse ls0\"> </span>Cuota \u00cdntegra<span class=\"ffa fse\"> </span>20.135 <span class=\"fse\"> </span>38.793 <span class=\"ffa fse\"> </span>Deducciones<span class=\"_ _4\"></span><span class=\"fse\"> </span>- <span class=\"fse\"> </span>Bonificaciones<span class=\"fse\"> </span>- <span class=\"fse\"> </span>Cuota Liquida<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>20.135 <span class=\"ffa fse\"> </span>38.793 <span class=\"ffa fse\"> </span>Retenciones<span class=\"fse\"> </span>(277)<span class=\"ls0\"> <span class=\"fse\"> </span></span>(181)<span class=\"fse ls0\"> </span>Pagos a cuenta<span class=\"_ _4\"></span><span class=\"fse\"> </span>(6.053) <span class=\"fse\"> </span>(4.613)<span class=\"fse\"> </span>L\u00edquido a ingresar<span class=\"_ _87\"></span><span class=\"ls28\">/(<span class=\"ls0\">devolver) al 31 de marzo (*)<span class=\"_ _87\"></span><span class=\"ffa fse\"> </span></span></span>13.805 <span class=\"ffa fse\"> </span>33.999 <span class=\"ffa fse\"> </span>Pagos a cuen<span class=\"_ _4\"></span>ta abril (<span class=\"ffd\">\u201c</span>hecho po<span class=\"_ _4\"></span>sterior <span class=\"ffd\">a cierre\u201d</span>)<span class=\"ffb\"> </span>(17.161) (32.457) L\u00edquido a ingresar<span class=\"_ _87\"></span>/<span class=\"_ _0\"></span>(devolver) <span class=\"ffd\">(\u201ch<span class=\"_ _4\"></span>echo posterior cier<span class=\"_ _4\"></span>re\u201d)<span class=\"ffb\"> </span></span>(3.356) 1.542  (*) <span class=\"_ _d2\"> </span>La <span class=\"_ _d3\"></span>cuota <span class=\"_ _d2\"> </span><span class=\"ls17\">a <span class=\"_ _d3\"> </span></span>li<span class=\"_ _0\"></span>quidar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>pagar <span class=\"_ _d3\"> </span>a <span class=\"_ _d2\"> </span>efectos <span class=\"_ _d3\"> </span>contables <span class=\"_ _d2\"> </span>asciende <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>14.648<span class=\"_ _4\"></span> <span class=\"_ _d2\"> </span>miles <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>euros, <span class=\"_ _d3\"> </span>debido <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"> </span>la inclusi\u00f3n de <span class=\"_ _0\"></span>entidades fuera <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edmetro fiscal del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>fiscal Aedas Homes, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span><span class=\"ls17\">han <span class=\"_ _0\"></span></span>aportado <span class=\"_ _0\"></span>una disminuci\u00f3n a efectos contable<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> <span class=\"ls17\">de </span>843 miles de euros.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "18.<span class=\"ls0\"> <span class=\"_ _ea\"> </span>Ava<span class=\"_ _0\"></span>les, garant\u00edas comprometidas con terceros y otros pasivos contingentes </span>A <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2025<span class=\"ls10\">, <span class=\"_ _cf\"></span></span></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>avales <span class=\"_ _d4\"></span>bancarios <span class=\"_ _cf\"></span>entregados <span class=\"_ _d4\"></span>a <span class=\"_ _cf\"></span>clientes <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>garant\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las cantidades <span class=\"_ _0\"></span>recibidas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>163.150 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(1<span class=\"_ _0\"></span>06.141 m<span class=\"_ _0\"></span>iles <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 de ma<span class=\"_ _0\"></span>rzo de <span class=\"_ _0\"></span>2024). <span class=\"_ _0\"></span>El l\u00edmite <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>\u00edneas de <span class=\"_ _0\"></span>avales <span class=\"_ _0\"></span>para cl<span class=\"_ _0\"></span>ientes asciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>4<span class=\"ls12\">67<span class=\"ls10\">.7<span class=\"_ _0\"></span></span>92</span> <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros al 31 de marzo de 2025 (432.735 miles de euros a 31 de marzo de 2024).  Adicionalmente, <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>han <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>onstituido <span class=\"_ _d3\"></span>seguros <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>cauci\u00f3n <span class=\"_ _d3\"></span>con <span class=\"_ _d2\"></span>el <span class=\"_ _d4\"></span>mism<span class=\"_ _0\"></span>o <span class=\"_ _d3\"></span>motivo, <span class=\"_ _d2\"> </span>garantizar <span class=\"_ _d3\"></span>cantidades recibidas de clientes en concepto de anticipo, cuyo importe dispuesto a 31 de marzo de <span class=\"_ _0\"></span>2025 ascend\u00eda a <span class=\"ls0\">16<span class=\"_ _0\"></span>0.104 miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>(91.021 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>l\u00edmite to<span class=\"_ _0\"></span>tal de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea <span class=\"_ _0\"></span>de </span>seguros <span class=\"_ _cf\"></span>formalizados <span class=\"_ _0\"></span>con <span class=\"_ _cf\"></span>este <span class=\"_ _0\"></span>objeto<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>369.518 <span class=\"_ _0\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>(420.41<span class=\"ls12\">9 </span>miles de euros <span class=\"lsc\">a </span>31 de marzo de 2024<span class=\"ls13\">).</span> El <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _cf\"></span>avales <span class=\"_ _cf\"></span>t\u00e9cnicos <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>asciende <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>54<span class=\"_ _0\"></span>.428 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _d4\"></span>(47.905 miles de euros a cierre del ejercicio anterior).<span class=\"_ _260\"> </span>El importe de <span class=\"_ _0\"></span>los avales <span class=\"_ _0\"></span>financieros a 3<span class=\"_ _0\"></span>1 de marzo de 2<span class=\"_ _0\"></span>025 ascien<span class=\"_ _0\"></span>de a 63.255 <span class=\"_ _0\"></span>miles de euros<span class=\"_ _0\"></span> (a cierre del ejercicio anterior su importe era nulo<span class=\"ls26\">).</span> El <span class=\"_ _d8\"> </span>Grupo <span class=\"_ _d8\"> </span>eval\u00faa, <span class=\"_ _d8\"> </span>al <span class=\"_ _d8\"> </span>cierre <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>cada <span class=\"_ _d8\"> </span>eje<span class=\"_ _0\"></span>rcicio, <span class=\"_ _d8\"> </span>los <span class=\"_ _d8\"> </span>importes <span class=\"_ _d8\"> </span>estimados <span class=\"_ _d8\"> </span>para <span class=\"_ _d8\"> </span>hacer <span class=\"_ _d8\"> </span>frente <span class=\"_ _d8\"> </span>a responsabilidades por litigios en curso, dotando, en su caso, las correspondientes provisiones.<span class=\"_ _260\"> </span>En <span class=\"_ _cf\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>demand<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>importe total <span class=\"_ _d1\"> </span>aproximado <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>32.651 <span class=\"_ _d1\"> </span>miles <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros, <span class=\"_ _ea\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d1\"> </span>los <span class=\"_ _ea\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d1\"> </span>7.192 <span class=\"_ _d1\"> </span>miles <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros <span class=\"_ _d1\"> </span>corresponden <span class=\"_ _d1\"> </span>a demandas <span class=\"_ _cf\"></span>recibidas <span class=\"_ _cf\"></span>como <span class=\"_ _cf\"></span>consecuencia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>resoluci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>contratos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>obra <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>constructoras <span class=\"_ _cf\"></span>por incumplimiento de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>obligaciones (<span class=\"_ _0\"></span>14.328 <span class=\"_ _0\"></span><span class=\"ls15\">y <span class=\"_ _0\"></span></span>12.696 <span class=\"_ _0\"></span>miles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente, <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de marz<span class=\"_ _0\"></span>o de <span class=\"_ _d0\"> </span><span class=\"ls0\">2024). <span class=\"_ _db\"> </span>Dicha <span class=\"_ _db\"> </span>cuant\u00eda <span class=\"_ _d0\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d0\"> </span>ha <span class=\"_ _db\"> </span>sido <span class=\"_ _db\"> </span>provisionada <span class=\"_ _db\"> </span>al <span class=\"_ _d0\"> </span>considerar <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>Administradore<span class=\"_ _4\"></span>s <span class=\"_ _db\"> </span>el <span class=\"_ _db\"> </span>riesgo </span>relacionado con estos litigios como posible en base a inform<span class=\"_ _4\"></span>es de asesores legales externos.<span class=\"_ _cf\"></span>  Respecto <span class=\"_ _cf\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>resto <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>liti<span class=\"_ _0\"></span>gios <span class=\"_ _cf\"></span>abiertos <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>importe <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>25.459 <span class=\"_ _d4\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025<span class=\"lsf\">, </span>tras <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>profundidad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>demandas, <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _0\"></span>provisionado <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>este <span class=\"_ _cf\"></span>concepto <span class=\"_ _0\"></span>asc<span class=\"_ _0\"></span>iende 3.626<span class=\"ls0\"> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>correspondientes <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>considerados <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _cf\"></span>probables, <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _cf\"></span>como </span>provisiones (a 31 de marzo de <span class=\"lsc\">2024</span>, el importe provisionado por este concepto ascend\u00eda a <span class=\"_ _0\"></span>2.627 miles de <span class=\"_ _d4\"></span>euros, <span class=\"_ _d3\"></span>registrado <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ep\u00edgrafe <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span><span class=\"ffd\">\u201c</span>provisiones <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>corto <span class=\"_ _d4\"></span>plazo<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>balance <span class=\"_ _d4\"></span>consolidado<span class=\"_ _0\"></span>). <span class=\"_ _d4\"></span>En <span class=\"_ _d3\"></span>el ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>han <span class=\"_ _cf\"></span>dotado <span class=\"_ _cf\"></span>provisiones <span class=\"_ _cf\"></span>adicionales <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>impo<span class=\"_ _0\"></span>rte<span class=\"_ _4\"></span> de  <span class=\"ls0\">2.113  miles  de  euros<span class=\"_ _0\"></span>  con  cargo  a <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>otros  gastos  de  gesti\u00f3n  corriente<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>  (en  el <span class=\"_ _ea\"> </span>ejercicio  an<span class=\"_ _0\"></span>ual </span>terminado <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>2024 <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>dotaron <span class=\"_ _d3\"></span>provisiones <span class=\"_ _d3\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _d3\"></span>dicho <span class=\"_ _d2\"></span>concepto <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>importe <span class=\"_ _d2\"> </span>total <span class=\"_ _d3\"></span>de 1.582 miles de euros, con cargo al <span class=\"ffd\">\u201c</span>margen bruto<span class=\"ffd\">\u201d</span> del Grupo). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Ingres<span class=\"_ _0\"></span>os y gastos </span>19.1 <span class=\"_ _ed\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La <span class=\"_ _d3\"></span>composici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>ejercicios <span class=\"_ _d4\"></span>anuales <span class=\"_ _d3\"></span>terminados <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de 2025<span class=\"ls0\"> y el 31 marzo de 2024, es la siguiente: </span>Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>115.232 <span class=\"fse\"> </span>185.749 <span class=\"fse\"> </span>Venta de promocione<span class=\"_ _87\"></span>s<span class=\"fse\"> </span>1.027.812 <span class=\"fse\"> </span>949.541 <span class=\"fse\"> </span>Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios<span class=\"fse\"> </span>13.146 <span class=\"fse\"> </span>9.378 <span class=\"fse\"> </span>1.156.190 <span class=\"ffa fse\"> </span>1.144.668 <span class=\"ffa fse\"> </span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>promociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d4\"></span>de 1.027.812 <span class=\"_ _d4\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _d4\"></span>corresponden <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>entrega <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">3.070</span> <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>1<span class=\"lsc\">21</span> <span class=\"_ _d4\"></span>promociones <span class=\"_ _d3\"></span>(en <span class=\"_ _d4\"></span>el ejercicio <span class=\"_ _d8\"> </span>anual <span class=\"_ _d8\"> </span>terminado <span class=\"_ _df\"> </span>el <span class=\"_ _d8\"> </span>31 <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>marzo <span class=\"_ _d8\"> </span>de <span class=\"_ _d7\"> </span>2024, <span class=\"_ _df\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _d8\"> </span>importe <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span><span class=\"lsc\">949.</span> <span class=\"_ _df\"> </span>miles <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>euros<span class=\"lsf\">, </span>correspondieron a la entrega de 2.839 viviendas de 113 promociones<span class=\"ls13\">).</span> Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>servicios <span class=\"_ _cf\"></span>inmobiliarios <span class=\"_ _0\"></span>corresponden <span class=\"_ _cf\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>prestaci\u00f3n <span class=\"_ _0\"></span>de servicios <span class=\"_ _d0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>gesti\u00f3n <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>comercializaci\u00f3n <span class=\"_ _d0\"> </span>a <span class=\"_ _db\"> </span>las <span class=\"_ _d0\"> </span>sociedades <span class=\"_ _db\"> </span>en <span class=\"_ _d0\"> </span>las <span class=\"_ _db\"> </span>que <span class=\"_ _db\"> </span>participa <span class=\"_ _d0\"> </span>en <span class=\"_ _d0\"> </span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _d0\"> </span>de coinversi\u00f3n, as\u00ed como a servicios de gesti\u00f3n del Plan Vive. Las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>dependientes <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>vendido <span class=\"_ _cf\"></span>suelos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>total <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>115.232 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d2\"> </span>(185.749 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d2\"> </span>anterior)<span class=\"_ _4\"></span> (v\u00e9ase Nota <span class=\"lsc\">11<span class=\"ls26\">).</span></span> La <span class=\"_ _d6\"> </span><span class=\"ls0\">pr\u00e1ctica <span class=\"_ _d6\"> </span>totalidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>ingresos <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>ventas <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>prestaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>servicios <span class=\"_ _d6\"> </span>han <span class=\"_ _d6\"> </span>sido <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en </span>Espa\u00f1a. Durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>2025, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>entreg\u00f3 <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>total <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>3.070 unidades <span class=\"_ _0\"></span>residenciales (excluyendo <span class=\"_ _0\"></span>aquellas correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la divisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Prestaci\u00f3n de <span class=\"_ _0\"></span>Servicios Inmobiliarios). <span class=\"_ _d2\"> </span>De <span class=\"_ _d2\"> </span>dichas <span class=\"_ _d2\"> </span>unidades, <span class=\"_ _d2\"> </span>511 <span class=\"_ _d2\"> </span>correspondieron <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d2\"> </span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d2\"> </span>Build <span class=\"_ _d2\"> </span>to Rent, <span class=\"_ _d2\"></span>repre<span class=\"_ _4\"></span>sentando <span class=\"_ _d2\"></span>un <span class=\"_ _d3\"></span>16,6% <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>total <span class=\"_ _d3\"></span>entregado. <span class=\"_ _d3\"></span>Los <span class=\"_ _d2\"> </span>ingresos <span class=\"_ _d3\"></span>generados <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>estas <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>romociones ascendieron <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>8,7%<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>\u201cVenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>promociones\u201d (v\u00e9ase <span class=\"_ _cf\"></span>Nota 5<span class=\"_ _0\"></span>), <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>margen<span class=\"_ _260\"> </span>bruto <span class=\"_ _d3\"></span>promoto<span class=\"_ _0\"></span>r <span class=\"_ _d3\"></span>medio <span class=\"_ _d2\"></span>del <span class=\"_ _d4\"></span>22<span class=\"_ _0\"></span>,94%. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>omparaci\u00f3n, <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d3\"></span>no <span class=\"_ _d3\"></span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d3\"></span>Build <span class=\"_ _d2\"> </span>to<span class=\"_ _4\"></span> Rent <span class=\"_ _d4\"></span>generaron <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bruto <span class=\"_ _d4\"></span>promotor <span class=\"_ _d4\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>23,4%. <span class=\"_ _d4\"></span>En <span class=\"_ _d4\"></span>conjunto, <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _d4\"></span>promotor total <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo a<span class=\"_ _0\"></span>scendi\u00f3 <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>25<span class=\"_ _4\"></span>1 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>representa <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>margen <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romotor me<span class=\"_ _0\"></span>dio del 21,73%.<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Ingres<span class=\"_ _0\"></span>os y gastos </span>19.1 <span class=\"_ _ed\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La <span class=\"_ _d3\"></span>composici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>ejercicios <span class=\"_ _d4\"></span>anuales <span class=\"_ _d3\"></span>terminados <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de 2025<span class=\"ls0\"> y el 31 marzo de 2024, es la siguiente: </span>Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>115.232 <span class=\"fse\"> </span>185.749 <span class=\"fse\"> </span>Venta de promocione<span class=\"_ _87\"></span>s<span class=\"fse\"> </span>1.027.812 <span class=\"fse\"> </span>949.541 <span class=\"fse\"> </span>Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios<span class=\"fse\"> </span>13.146 <span class=\"fse\"> </span>9.378 <span class=\"fse\"> </span>1.156.190 <span class=\"ffa fse\"> </span>1.144.668 <span class=\"ffa fse\"> </span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>promociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d4\"></span>de 1.027.812 <span class=\"_ _d4\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _d4\"></span>corresponden <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>entrega <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">3.070</span> <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>1<span class=\"lsc\">21</span> <span class=\"_ _d4\"></span>promociones <span class=\"_ _d3\"></span>(en <span class=\"_ _d4\"></span>el ejercicio <span class=\"_ _d8\"> </span>anual <span class=\"_ _d8\"> </span>terminado <span class=\"_ _df\"> </span>el <span class=\"_ _d8\"> </span>31 <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>marzo <span class=\"_ _d8\"> </span>de <span class=\"_ _d7\"> </span>2024, <span class=\"_ _df\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _d8\"> </span>importe <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span><span class=\"lsc\">949.</span> <span class=\"_ _df\"> </span>miles <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>euros<span class=\"lsf\">, </span>correspondieron a la entrega de 2.839 viviendas de 113 promociones<span class=\"ls13\">).</span> Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>servicios <span class=\"_ _cf\"></span>inmobiliarios <span class=\"_ _0\"></span>corresponden <span class=\"_ _cf\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>prestaci\u00f3n <span class=\"_ _0\"></span>de servicios <span class=\"_ _d0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>gesti\u00f3n <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>comercializaci\u00f3n <span class=\"_ _d0\"> </span>a <span class=\"_ _db\"> </span>las <span class=\"_ _d0\"> </span>sociedades <span class=\"_ _db\"> </span>en <span class=\"_ _d0\"> </span>las <span class=\"_ _db\"> </span>que <span class=\"_ _db\"> </span>participa <span class=\"_ _d0\"> </span>en <span class=\"_ _d0\"> </span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _d0\"> </span>de coinversi\u00f3n, as\u00ed como a servicios de gesti\u00f3n del Plan Vive. Las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>dependientes <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>vendido <span class=\"_ _cf\"></span>suelos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>total <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>115.232 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d2\"> </span>(185.749 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d2\"> </span>anterior)<span class=\"_ _4\"></span> (v\u00e9ase Nota <span class=\"lsc\">11<span class=\"ls26\">).</span></span> La <span class=\"_ _d6\"> </span><span class=\"ls0\">pr\u00e1ctica <span class=\"_ _d6\"> </span>totalidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>ingresos <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>ventas <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>prestaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>servicios <span class=\"_ _d6\"> </span>han <span class=\"_ _d6\"> </span>sido <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en </span>Espa\u00f1a. Durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>2025, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>entreg\u00f3 <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>total <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>3.070 unidades <span class=\"_ _0\"></span>residenciales (excluyendo <span class=\"_ _0\"></span>aquellas correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la divisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Prestaci\u00f3n de <span class=\"_ _0\"></span>Servicios Inmobiliarios). <span class=\"_ _d2\"> </span>De <span class=\"_ _d2\"> </span>dichas <span class=\"_ _d2\"> </span>unidades, <span class=\"_ _d2\"> </span>511 <span class=\"_ _d2\"> </span>correspondieron <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d2\"> </span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d2\"> </span>Build <span class=\"_ _d2\"> </span>to Rent, <span class=\"_ _d2\"></span>repre<span class=\"_ _4\"></span>sentando <span class=\"_ _d2\"></span>un <span class=\"_ _d3\"></span>16,6% <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>total <span class=\"_ _d3\"></span>entregado. <span class=\"_ _d3\"></span>Los <span class=\"_ _d2\"> </span>ingresos <span class=\"_ _d3\"></span>generados <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>estas <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>romociones ascendieron <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>8,7%<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>\u201cVenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>promociones\u201d (v\u00e9ase <span class=\"_ _cf\"></span>Nota 5<span class=\"_ _0\"></span>), <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>margen<span class=\"_ _260\"> </span>bruto <span class=\"_ _d3\"></span>promoto<span class=\"_ _0\"></span>r <span class=\"_ _d3\"></span>medio <span class=\"_ _d2\"></span>del <span class=\"_ _d4\"></span>22<span class=\"_ _0\"></span>,94%. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>omparaci\u00f3n, <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d3\"></span>no <span class=\"_ _d3\"></span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d3\"></span>Build <span class=\"_ _d2\"> </span>to<span class=\"_ _4\"></span> Rent <span class=\"_ _d4\"></span>generaron <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bruto <span class=\"_ _d4\"></span>promotor <span class=\"_ _d4\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>23,4%. <span class=\"_ _d4\"></span>En <span class=\"_ _d4\"></span>conjunto, <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _d4\"></span>promotor total <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo a<span class=\"_ _0\"></span>scendi\u00f3 <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>25<span class=\"_ _4\"></span>1 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>representa <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>margen <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romotor me<span class=\"_ _0\"></span>dio del 21,73%.<span class=\"_ _260\"> </span>En <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>su <span class=\"_ _d2\"> </span>estrategia <span class=\"_ _d2\"> </span>ori<span class=\"_ _0\"></span>entada <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>maximizar <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>rentabilidad <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>accionistas, <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo revisa <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>forma <span class=\"_ _d6\"> </span>peri\u00f3dica <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>cartera <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>suelo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>identificar <span class=\"_ _d2\"> </span>aquellos <span class=\"_ _d6\"> </span>activos <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>uyo desarrollo <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>e prev\u00e9 <span class=\"_ _0\"></span>acometer <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>orto o <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>y/o c<span class=\"_ _0\"></span>uyo potencial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rentabilidad e<span class=\"_ _0\"></span>stimada se <span class=\"_ _d3\"></span>sit\u00faa <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>debajo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>resto <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>cartera, <span class=\"_ _d3\"></span>debido, <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>otros <span class=\"_ _d2\"></span>factores, <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>ti<span class=\"_ _0\"></span>polog\u00eda urban\u00edstica. L<span class=\"_ _0\"></span>os suelos <span class=\"_ _0\"></span>as\u00ed i<span class=\"_ _0\"></span>dentificados se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>activos que, <span class=\"_ _0\"></span>llegado e<span class=\"_ _0\"></span>l caso, <span class=\"_ _0\"></span>podr\u00edan se<span class=\"_ _0\"></span>r objeto de <span class=\"_ _d1\"> </span>desinversi\u00f3n, <span class=\"_ _d1\"> </span>siempre <span class=\"_ _ea\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>condiciones  d<span class=\"_ _0\"></span>el <span class=\"_ _d1\"> </span>mercado <span class=\"_ _d1\"> </span>y <span class=\"_ _ea\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>terceros  lo<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>hicieran conveniente. En l\u00ednea c<span class=\"_ _0\"></span>on su estrategia de<span class=\"_ _0\"></span> gesti\u00f3n activa <span class=\"_ _0\"></span>de la cartera de <span class=\"_ _0\"></span>suelo, durante el e<span class=\"_ _0\"></span>jercicio fiscal terminado el 31 de marzo de 2025, el Grupo llev\u00f3 a cabo desinversiones por un importe total de 115.232 miles de euros <span class=\"_ _0\"></span>(ejercicio <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior: 1<span class=\"_ _0\"></span>85.749 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _cf\"></span>De d<span class=\"_ _0\"></span>icho <span class=\"_ _0\"></span>importe, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>proximadamente 3<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de euros corresponden a op<span class=\"_ _0\"></span>eraciones enmarcadas en la po<span class=\"_ _0\"></span>l\u00edtica ordinaria de rotaci\u00f3n de suelo <span class=\"_ _0\"></span>del Grupo, generando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>bruto <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>15,2%. <span class=\"_ _cf\"></span>Los <span class=\"_ _cf\"></span>82 <span class=\"_ _d4\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>restantes <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de suelos <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>veh\u00edculos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>inversi\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>adqui<span class=\"_ _0\"></span>rido <span class=\"_ _d4\"></span>participaciones <span class=\"_ _d4\"></span>minoritarias <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>los \u00faltimos <span class=\"_ _0\"></span>18 m<span class=\"_ _0\"></span>eses. Estas <span class=\"_ _0\"></span>\u00faltimas <span class=\"_ _0\"></span>operaciones generaron <span class=\"_ _0\"></span>un m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto de <span class=\"_ _0\"></span>11.964 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>lo que <span class=\"_ _d3\"></span>representa <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>sobre <span class=\"_ _d3\"></span>ventas <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>10,38%. <span class=\"_ _d4\"></span>En <span class=\"_ _d3\"></span>conjunto, <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>bruto <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>erivado <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as ventas <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>suelo <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>situado <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _cf\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025<span class=\"_ _cf\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>11.964 <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>de euros. Adicionalmente  a  estos  suel<span class=\"_ _4\"></span>os,  se  han  traspasado  a <span class=\"_ _d5\"> </span>estos  veh\u00edculos  de  inversi\u00f3n  los  proyectos asociados, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>diverso <span class=\"_ _d3\"></span>grado <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>avance. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>traspaso <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>ha <span class=\"_ _d3\"></span>producido <span class=\"_ _d3\"></span>sin <span class=\"_ _d3\"></span>generar <span class=\"_ _d3\"></span>ning\u00fan <span class=\"_ _d3\"></span>margen asociado, de conformidad con el acuerdo alcanzado con los <span class=\"ffd\">\u201caccionistas </span>mayoritarios<span class=\"ffd\">\u201d</span>. Miles de Euros Crecimiento <span class=\"_ _4\"></span>% Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de<span class=\"_ _4\"></span> marzo de 2025 Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 2024<span class=\"_ _87\"></span> Variaci\u00f3n absoluta Por l\u00ednea Contribuci\u00f3n al<span class=\"_ _4\"></span> crecimiento total Ventas de suelo<span class=\"_ _4\"></span>s 115.232  185.749  (70.517) (37,96%) (712,02%) Venta de promocione<span class=\"_ _87\"></span>s 1.027.812  949.541  78.271  8,24%  579,32%  Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios 13.146  9.378  3.768  40,18%  (67,30%) 1.156.190  1.144.668 <span class=\"ffa\"> </span>11.522 <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>Los <span class=\"_ _d4\"></span>ingresos <span class=\"_ _cf\"></span>to<span class=\"_ _0\"></span>tales <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>ventas <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>prestaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>servicios <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>crecido <span class=\"_ _d4\"></span>un <span class=\"_ _d3\"></span>1,01% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>ejercicio anterior <span class=\"_ _cf\"></span>hasta <span class=\"_ _0\"></span>alcanza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>1.1<span class=\"lsc\">56 <span class=\"_ _cf\"></span></span>millones <span class=\"_ _0\"></span><span class=\"ls12\">de<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>1.0<span class=\"_ _0\"></span>2<span class=\"lsc\">8 <span class=\"_ _0\"></span></span>millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>euros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovienen <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>viviendas, <span class=\"_ _0\"></span>1<span class=\"lsc\">15</span> <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>13 millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">de</span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00edn<span class=\"_ _0\"></span>ea de <span class=\"_ _d2\"></span>Servicios <span class=\"_ _d3\"></span>Inmobiliarios. <span class=\"_ _d2\"></span>8,24 <span class=\"_ _d3\"></span>puntos <span class=\"_ _d2\"></span>porcentuale<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>este <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"></span>deben <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>ventas <span class=\"_ _d3\"></span>de promociones (que han crecido un 8,2% respecto al ejercicio anterior) <span class=\"_ _0\"></span>y se corresponden con la entrega de <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.070 <span class=\"_ _cf\"></span>unidades <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>aument\u00f3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior) de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span><span class=\"lsc\">511</span> <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>fueron <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uya <span class=\"_ _d4\"></span>facturaci\u00f3n <span class=\"_ _d4\"></span>aport\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"lsc\">8,</span>7% <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de ingresos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bru<span class=\"_ _0\"></span>to <span class=\"_ _d4\"></span>promotor <span class=\"_ _cf\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>22,94<span class=\"ls23\">% <span class=\"_ _d4\"></span></span>(versus <span class=\"_ _cf\"></span>23,4% <span class=\"_ _d4\"></span>de margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _cf\"></span>promotor <span class=\"_ _cf\"></span>generado <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>venta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _cf\"></span>distintas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent). <span class=\"_ _d4\"></span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _cf\"></span>de suelos <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>disminuido <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>38% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anterior <span class=\"_ _cf\"></span>principalmente <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>diferencia <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>venta de suelo destinado a veh\u00edculos de inversi\u00f3n. 19.2 <span class=\"_ _e4\"> </span>Coste directo de ventas y prestaciones de servicios <span class=\"ff14\">(\u201cCost of </span>Sales<span class=\"ff14 ls14\">\u201d)</span> La <span class=\"_ _d2\"> </span>composici\u00f3n <span class=\"_ _d2\"></span>del <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _d3\"></span>directo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>las <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>entas<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>imputados <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"></span>cuenta <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>p\u00e9rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>anancias consolidados <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2025</span> <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2024, <span class=\"_ _0\"></span>es la siguiente:<span class=\"_ _260\"> </span> Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias inmobiliarias<span class=\"_ _4\"></span><span class=\"fse\"> </span>(792.001)<span class=\"fse\"> </span>(76.478)<span class=\"fse\"> </span>Consumo de exi<span class=\"_ _4\"></span>stencias<span class=\"fse\"> </span>(799.680)<span class=\"fse\"> </span>(712.804)<span class=\"fse\"> </span>Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias de terren<span class=\"_ _87\"></span>os<span class=\"fse\"> </span>698.757 <span class=\"fse\"> </span>(92.570)<span class=\"fse\"> </span>Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de producto<span class=\"_ _4\"></span>s terminados y en <span class=\"_ _4\"></span>curso<span class=\"fse\"> </span>80 <span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de suelo<span class=\"fse\"> </span>(2.425)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Coste directo de ve<span class=\"_ _4\"></span>ntas<span class=\"ffa fse\"> </span>(895.269)<span class=\"ffa fse\"> </span>(881.852)<span class=\"ffa fse\"> </span>Coste directo de pres<span class=\"_ _4\"></span>taci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"ffa fse\"> </span>(9.673)<span class=\"ffa fse\"> </span>(6.331)<span class=\"ffa fse\"> </span>Total coste directo<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>de ventas y <span class=\"_ _4\"></span>prestaci\u00f3n de serv<span class=\"_ _4\"></span>icios<span class=\"ffa fse\"> </span>(904.942)<span class=\"ffa fse\"> </span>(888.183)<span class=\"ffa fse\"> </span>El <span class=\"_ _cf\"></span>detalle <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>composici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>\u201cmargen <span class=\"_ _cf\"></span>bruto\u201d <span class=\"_ _d4\"></span><span class=\"ffa\">correspondiente <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el </span>31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: Miles de Euros Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">5<span class=\"fse\"> </span></span>Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">4<span class=\"fse\"> </span></span>Variaci\u00f3n absoluta<span class=\"fse\"> </span>Variaci\u00f3n <span class=\"ls17\">por </span>l\u00ednea %<span class=\"fse\"> </span>Contribuci\u00f3n al<span class=\"_ _4\"></span> crecimiento de margen bruto %<span class=\"fse\"> </span>Ingresos por <span class=\"_ _4\"></span>venta de promocione<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>1.027.812 <span class=\"fse\"> </span>949<span class=\"ls0\">.</span>541 <span class=\"fse ls0\"> </span>78<span class=\"ls0\">.</span>171 <span class=\"fse ls0\"> </span>8,24% <span class=\"fse\"> </span>Coste directo de<span class=\"_ _4\"></span> ventas de promo<span class=\"_ _4\"></span>ciones<span class=\"fse\"> </span>(792.001)<span class=\"fse\"> </span>(726<span class=\"ls0\">.<span class=\"ls17\">976)</span><span class=\"fse\"> </span></span>(65<span class=\"ls0\">.<span class=\"ls17\">025)</span><span class=\"fse\"> </span></span>8,94% <span class=\"fse\"> </span>Margen bruto <span class=\"ff10\">\u2013</span> Pro<span class=\"_ _87\"></span>m<span class=\"_ _0\"></span>ociones<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>235.811 <span class=\"ffa fse\"> </span>222<span class=\"ls0\">.</span>565 <span class=\"ffa fse ls0\"> </span>13<span class=\"ls0\">.</span>246 <span class=\"ffa fse ls0\"> </span>5,95% <span class=\"ffa fse\"> </span>(252<span class=\"ls0\">,93%)<span class=\"ffa fse\"> </span></span>Margen bruto - Pr<span class=\"_ _4\"></span>omociones %<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>22,94% <span class=\"ffa fse\"> </span>23<span class=\"ls0\">,44% <span class=\"ffa fse\"> </span></span>(0<span class=\"ls0\">,55%)<span class=\"ffa fse\"> </span></span>(2<span class=\"ls0\">,13%) </span>Ingresos por <span class=\"_ _4\"></span>venta de suelos<span class=\"fse\"> </span>115.232 <span class=\"fse\"> </span>185<span class=\"ls0\">.</span>749 <span class=\"fse ls0\"> </span>(70<span class=\"ls0\">.<span class=\"ls17\">517)</span><span class=\"fse\"> </span></span>(37<span class=\"ls0\">,96%)<span class=\"fse\"> </span></span>Coste directo de<span class=\"_ _4\"></span> ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>(103.268)<span class=\"fse\"> </span>(154<span class=\"ls0\">.<span class=\"ls17\">876)</span><span class=\"fse\"> </span></span>51<span class=\"ls0\">.</span>608 <span class=\"fse ls0\"> </span>(33<span class=\"ls0\">,32%)<span class=\"fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o<span class=\"ffa fse\"> </span>11<span class=\"ls0\">.</span>964 <span class=\"ffa fse ls0\"> </span>30<span class=\"ls0\">.</span>873 <span class=\"ffa fse ls0\"> </span>(18<span class=\"ls0\">.<span class=\"ls17\">909)</span><span class=\"ffa fse\"> </span></span>(61<span class=\"ls0\">,25%)<span class=\"ffa fse\"> </span></span>361<span class=\"ls0\">,07% <span class=\"ffa fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o %<span class=\"ffa fse\"> </span>10<span class=\"ls0\">,38% <span class=\"ffa fse\"> </span></span>16<span class=\"ls0\">,62% <span class=\"ffa fse\"> </span></span>(6<span class=\"ls0\">,24%)<span class=\"ffa fse\"> </span></span>(37<span class=\"ls0\">,55%)<span class=\"ffa\"> </span></span>Ingresos por pre<span class=\"_ _4\"></span>staci\u00f3n de servi<span class=\"_ _4\"></span>cios<span class=\"fse\"> </span>13<span class=\"ls0\">.</span>146 <span class=\"fse ls0\"> </span>9.<span class=\"ls17\">378 </span><span class=\"fse\"> </span>3.<span class=\"ls17\">768 </span><span class=\"fse\"> </span>40<span class=\"ls0\">,18% <span class=\"fse\"> </span></span>Coste directo de<span class=\"_ _4\"></span> prestaci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"fse\"> </span>(9<span class=\"ls0\">.<span class=\"ls17\">673)</span><span class=\"fse\"> </span></span>(6<span class=\"ls0\">.<span class=\"ls17\">331)</span><span class=\"fse\"> </span></span>(3<span class=\"ls0\">.<span class=\"ls17\">342)</span><span class=\"fse\"> </span></span>52<span class=\"ls0\">,79% <span class=\"fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios<span class=\"ffa fse\"> </span>3.<span class=\"ls17\">473 </span><span class=\"ffa fse\"> </span>3.<span class=\"ls17\">047 </span><span class=\"ffa fse\"> </span>426 <span class=\"ffa fse ls0\"> </span>13<span class=\"ls0\">,98% <span class=\"ffa fse\"> </span></span>(8<span class=\"ls0\">,13%)<span class=\"ffa fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios %<span class=\"ffa fse\"> </span>26<span class=\"ls0\">,42% <span class=\"ffa fse\"> </span></span>32<span class=\"ls0\">,49% <span class=\"ffa fse\"> </span></span>(6<span class=\"ls0\">,07%)<span class=\"ffa fse\"> </span></span>(18<span class=\"ls0\">,68%)<span class=\"ffa\"> </span></span>Ingresos por venta<span class=\"_ _4\"></span>s y prestaci\u00f3<span class=\"_ _4\"></span>n de servicios<span class=\"ffa fse\"> </span>1.<span class=\"ls17\">156</span>.<span class=\"ls17\">190 </span><span class=\"ffa fse\"> </span>1.<span class=\"ls17\">144</span>.<span class=\"ls17\">668 </span><span class=\"ffa fse\"> </span>11<span class=\"ls0\">.</span>522 <span class=\"ffa fse ls0\"> </span>1,01% <span class=\"ffa fse\"> </span>Coste directo de ve<span class=\"_ _4\"></span>ntas y prest<span class=\"_ _87\"></span>aci\u00f3n de servicios<span class=\"ffa fse\"> </span>(904<span class=\"ls0\">.<span class=\"ls17\">942)</span><span class=\"ffa fse\"> </span></span>(888<span class=\"ls0\">.<span class=\"ls17\">183)</span><span class=\"ffa fse\"> </span></span>(16<span class=\"ls0\">.<span class=\"ls17\">759)</span><span class=\"ffa fse\"> </span></span>1,89% <span class=\"ffa fse\"> </span>MARGEN BRU<span class=\"_ _4\"></span>TO<span class=\"ffa fse\"> </span>251<span class=\"ls0\">.</span>248 <span class=\"ffa fse ls0\"> </span>256<span class=\"ls0\">.</span>485 <span class=\"ffa fse ls0\"> </span>(5<span class=\"ls0\">.<span class=\"ls17\">237)</span><span class=\"ffa fse\"> </span></span>(2<span class=\"ls0\">,04%)<span class=\"ffa fse\"> </span></span>100<span class=\"ls0\">,00% <span class=\"ffa fse\"> </span></span>MARGEN BRU<span class=\"_ _4\"></span>TO %<span class=\"ffa fse\"> </span>21<span class=\"ls0\">,73% <span class=\"ffa fse\"> </span></span>22<span class=\"ls0\">,41% <span class=\"ffa fse\"> </span></span>(0<span class=\"ls0\">,68%)<span class=\"ffa fse\"> </span></span>(3<span class=\"ls0\">,03%)<span class=\"ffa\"> </span></span>El <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _d2\"></span>bruto <span class=\"_ _d3\"></span>consolidado <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>lcanza <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span>251<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>millones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>euros, <span class=\"_ _d3\"></span>manteni\u00e9ndose <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>niveles s\u00f3lidos, <span class=\"_ _d3\"></span>reflejo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>fortaleza <span class=\"_ _d3\"></span>operativa <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>negocio<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>sciplina <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>ejecuci\u00f3n. <span class=\"_ _d4\"></span>A pesar <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>entorno <span class=\"_ _0\"></span>marcado <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>cierta <span class=\"_ _cf\"></span>normalizaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m\u00e1rgenes, <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>evoluci\u00f3n <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>l\u00edneas <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>actividad<span class=\"_ _4\"></span> confirma el car\u00e1cter equilibrado y resiliente de la estrategia del Grupo. La  actividad  promotora  contin\u00faa  siendo  el  principal  impulsor  del  margen  bruto  consolidado,  con  un crecimiento <span class=\"_ _0\"></span>del +8<span class=\"_ _0\"></span>,2% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ingresos y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>mejora <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>+6,0% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto, <span class=\"_ _0\"></span>situando el <span class=\"_ _0\"></span>\u201cm<span class=\"_ _0\"></span>argen bruto promotor <span class=\"_ _d4\"></span>medio\u201d <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>\u00f3lido <span class=\"_ _d4\"></span>22,94%. <span class=\"_ _d4\"></span>Estos <span class=\"_ _d3\"></span>resultados <span class=\"_ _d4\"></span>revalidan <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"> </span>capacidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>generar retornos <span class=\"_ _d2\"> </span>atractivos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>forma <span class=\"_ _d2\"></span>consistente, <span class=\"_ _d2\"></span>incluso <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>contextos <span class=\"_ _d2\"> </span>m\u00e1s <span class=\"_ _d2\"> </span>exigentes <span class=\"_ _d2\"> </span>desde <span class=\"_ _d2\"></span>el <span class=\"_ _d2\"></span>punto <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>ista operativo. La <span class=\"_ _d3\"> </span>venta <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>su<span class=\"_ _0\"></span>elos <span class=\"_ _d3\"></span>mantiene <span class=\"_ _d3\"> </span>una <span class=\"_ _d2\"> </span>contribuci\u00f3n <span class=\"_ _d3\"> </span>positiva <span class=\"_ _d3\"> </span>al <span class=\"_ _d3\"> </span>resultado, <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d3\"> </span>un <span class=\"_ _d3\"> </span>\u201cm<span class=\"_ _0\"></span>argen <span class=\"_ _d3\"> </span>bruto\u201d <span class=\"_ _d3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>10<span class=\"_ _0\"></span>,4%, fruto <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>gesti\u00f3n <span class=\"_ _d6\"> </span>proactiva <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>selectiva <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>cartera, <span class=\"_ _d6\"> </span>perfectamente <span class=\"_ _d6\"> </span>alineada <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>objetivos <span class=\"_ _d6\"> </span>de rotaci\u00f3n <span class=\"_ _d4\"></span>estrat\u00e9gica <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>reaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>valor. <span class=\"_ _d4\"></span>Este <span class=\"_ _d4\"></span>desempe\u00f1o <span class=\"_ _d4\"></span>refuerza <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>flexibilidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>para <span class=\"_ _d4\"></span>activar valor a lo largo del ciclo, maximizando la rentabilidad de su porfolio. La  divisi\u00f3n <span class=\"_ _d6\"> </span>de  Servicios <span class=\"_ _d6\"> </span>Inmobiliarios  avanza <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d5\"> </span>forma  d<span class=\"_ _4\"></span>ecidida,  con <span class=\"_ _d6\"> </span>un  crecimiento <span class=\"_ _d6\"> </span>del  +40,2% <span class=\"_ _d5\"> </span>en ingresos <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>una <span class=\"_ _cf\"></span>mejora <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>+14,0% <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto, <span class=\"_ _cf\"></span>consolidando <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>posici\u00f3n <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negocio complementaria <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>alto <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _cf\"></span>a\u00f1adido, <span class=\"_ _cf\"></span>palanca <span class=\"_ _cf\"></span>clave <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>estra<span class=\"_ _0\"></span>tegia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>diversificaci\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>coinversi\u00f3n <span class=\"_ _cf\"></span>del Grupo.<span class=\"_ _260\"> </span>En <span class=\"_ _d6\"> </span>conjunto, <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d5\"> </span>demuestra <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>s\u00f3lida <span class=\"_ _d5\"> </span>capacidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>ejecuci\u00f3n <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>adaptaci\u00f3n, <span class=\"_ _d6\"> </span>avanzando <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>la consolidaci\u00f3n  de  <span class=\"ls14\">su</span> <span class=\"_ _d6\"> </span>m<span class=\"_ _0\"></span>odelo  operativo  dif<span class=\"_ _4\"></span>erencial,  orientado  al <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>recimiento  rentable, <span class=\"_ _d5\"> </span>la  sostenibilidad<span class=\"_ _4\"></span> financiera y la generaci\u00f3n continua de valor para sus accioni<span class=\"_ _4\"></span>stas<span class=\"_ _260\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _260\"> </span>19.4     Gastos financieros, netos El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">, <span class=\"_ _d2\"> </span>netos\u201d</span> <span class=\"_ _d2\"> </span>calculados <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>inter\u00e9s efectivo<span class=\"ffd\">\u201d</span> ha sido el siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Gastos de intere<span class=\"_ _4\"></span>ses <span class=\"ls19\">(1)</span><span class=\"fse\"> </span>41.790<span class=\"fse\"> </span>41.675<span class=\"fse\"> </span>Con entidades de<span class=\"_ _4\"></span> cr\u00e9dito<span class=\"fse\"> </span>29.4<span class=\"ls17\">86</span><span class=\"fse\"> </span>24.284<span class=\"fse\"> </span>Bono y p<span class=\"ls17\">agar\u00e9s</span><span class=\"fse\"> </span>12.304<span class=\"fse\"> </span>17.391<span class=\"fse\"> </span>Impuestos AJD y<span class=\"_ _4\"></span> avales <span class=\"ls19\">(2)</span><span class=\"fse\"> </span>14.138<span class=\"fse\"> </span>11.536<span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por otras de<span class=\"_ _4\"></span>udas <span class=\"ffc ls19\">(3)<span class=\"ls0\"> = </span>(1)<span class=\"ls0\"> + </span>(2)</span><span class=\"ffa fse\"> </span>55.928<span class=\"ffa fse ls0\"> </span>53.211<span class=\"ffa fse\"> </span>Capitalizaci\u00f3n de<span class=\"_ _4\"></span> gastos finan<span class=\"_ _4\"></span>cieros como ma<span class=\"_ _4\"></span>yor valor de \u201cex<span class=\"_ _4\"></span>istencias\u201d<span class=\"ffa\"> <span class=\"ffc ls19\">(4)</span><span class=\"fse\"> </span></span>(25.862) <span class=\"fse\"> </span>(27.115) <span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por deuda n<span class=\"_ _4\"></span>etos de capita<span class=\"_ _4\"></span>lizaci\u00f3n <span class=\"ffc ls19\">(5)<span class=\"ls0\"> = </span>(3)<span class=\"ls0\"> + </span>(4)</span><span class=\"ffa fse\"> </span>30.0<span class=\"ls17\">66</span><span class=\"ffa fse\"> </span>26.096<span class=\"ffa fse\"> </span>El <span class=\"_ _d1\"> </span>Grupo  ha <span class=\"_ _d1\"> </span>registrado  un <span class=\"_ _d1\"> </span>incremento  en  lo<span class=\"_ _0\"></span>s <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>gastos  financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>  netos <span class=\"_ _d1\"> </span>de  capitalizaci\u00f3n  c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _d9\"> </span>fundamentalmente, <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>un <span class=\"_ _d9\"> </span>mayor <span class=\"_ _d9\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _db\"> </span>fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> <span class=\"_ _d9\"> </span>asociado <span class=\"_ _db\"> </span>a <span class=\"_ _d9\"> </span>promociones <span class=\"_ _db\"> </span>ya terminadas,  cuyo <span class=\"_ _d6\"> </span>coste<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>no  e<span class=\"_ _4\"></span>s  capitalizable,  si <span class=\"_ _d5\"> </span>bien <span class=\"_ _d5\"> </span>se  h<span class=\"_ _4\"></span>a  visto <span class=\"_ _d5\"> </span>parcialmente <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>ompensado<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>por  la disminuci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>coste <span class=\"_ _d6\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>la <span class=\"_ _d2\"> </span>dis<span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>deuda <span class=\"_ _d2\"> </span>corporativa <span class=\"_ _d2\"> </span>ligada<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>tipos <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>referencia <span class=\"_ _d6\"> </span>que ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "19.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Ingres<span class=\"_ _0\"></span>os y gastos </span>19.1 <span class=\"_ _ed\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La <span class=\"_ _d3\"></span>composici\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>ejercicios <span class=\"_ _d4\"></span>anuales <span class=\"_ _d3\"></span>terminados <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de 2025<span class=\"ls0\"> y el 31 marzo de 2024, es la siguiente: </span>Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>115.232 <span class=\"fse\"> </span>185.749 <span class=\"fse\"> </span>Venta de promocione<span class=\"_ _87\"></span>s<span class=\"fse\"> </span>1.027.812 <span class=\"fse\"> </span>949.541 <span class=\"fse\"> </span>Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios<span class=\"fse\"> </span>13.146 <span class=\"fse\"> </span>9.378 <span class=\"fse\"> </span>1.156.190 <span class=\"ffa fse\"> </span>1.144.668 <span class=\"ffa fse\"> </span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>promociones <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d3\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _d4\"></span>de 1.027.812 <span class=\"_ _d4\"></span>miles <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>euros <span class=\"_ _d4\"></span>corresponden <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>entrega <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">3.070</span> <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>1<span class=\"lsc\">21</span> <span class=\"_ _d4\"></span>promociones <span class=\"_ _d3\"></span>(en <span class=\"_ _d4\"></span>el ejercicio <span class=\"_ _d8\"> </span>anual <span class=\"_ _d8\"> </span>terminado <span class=\"_ _df\"> </span>el <span class=\"_ _d8\"> </span>31 <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>marzo <span class=\"_ _d8\"> </span>de <span class=\"_ _d7\"> </span>2024, <span class=\"_ _df\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _d8\"> </span>importe <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span><span class=\"lsc\">949.</span> <span class=\"_ _df\"> </span>miles <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>euros<span class=\"lsf\">, </span>correspondieron a la entrega de 2.839 viviendas de 113 promociones<span class=\"ls13\">).</span> Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>prestaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>servicios <span class=\"_ _cf\"></span>inmobiliarios <span class=\"_ _0\"></span>corresponden <span class=\"_ _cf\"></span>principalmente <span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>prestaci\u00f3n <span class=\"_ _0\"></span>de servicios <span class=\"_ _d0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>gesti\u00f3n <span class=\"_ _db\"> </span>y <span class=\"_ _db\"> </span>comercializaci\u00f3n <span class=\"_ _d0\"> </span>a <span class=\"_ _db\"> </span>las <span class=\"_ _d0\"> </span>sociedades <span class=\"_ _db\"> </span>en <span class=\"_ _d0\"> </span>las <span class=\"_ _db\"> </span>que <span class=\"_ _db\"> </span>participa <span class=\"_ _d0\"> </span>en <span class=\"_ _d0\"> </span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _d0\"> </span>de coinversi\u00f3n, as\u00ed como a servicios de gesti\u00f3n del Plan Vive. Las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>dependientes <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>vendido <span class=\"_ _cf\"></span>suelos <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>total <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>115.232 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d2\"> </span>(185.749 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d2\"> </span>anterior)<span class=\"_ _4\"></span> (v\u00e9ase Nota <span class=\"lsc\">11<span class=\"ls26\">).</span></span> La <span class=\"_ _d6\"> </span><span class=\"ls0\">pr\u00e1ctica <span class=\"_ _d6\"> </span>totalidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>ingresos <span class=\"_ _d6\"> </span>por <span class=\"_ _d6\"> </span>ventas <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>prestaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>servicios <span class=\"_ _d6\"> </span>han <span class=\"_ _d6\"> </span>sido <span class=\"_ _d6\"> </span>realizados <span class=\"_ _d6\"> </span>en </span>Espa\u00f1a. Durante <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d2\"> </span>anual <span class=\"_ _d2\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>2025, <span class=\"_ _d3\"></span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>entreg\u00f3 <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>total <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>3.070 unidades <span class=\"_ _0\"></span>residenciales (excluyendo <span class=\"_ _0\"></span>aquellas correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la divisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Prestaci\u00f3n de <span class=\"_ _0\"></span>Servicios Inmobiliarios). <span class=\"_ _d2\"> </span>De <span class=\"_ _d2\"> </span>dichas <span class=\"_ _d2\"> </span>unidades, <span class=\"_ _d2\"> </span>511 <span class=\"_ _d2\"> </span>correspondieron <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d2\"> </span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d2\"> </span>Build <span class=\"_ _d2\"> </span>to Rent, <span class=\"_ _d2\"></span>repre<span class=\"_ _4\"></span>sentando <span class=\"_ _d2\"></span>un <span class=\"_ _d3\"></span>16,6% <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>total <span class=\"_ _d3\"></span>entregado. <span class=\"_ _d3\"></span>Los <span class=\"_ _d2\"> </span>ingresos <span class=\"_ _d3\"></span>generados <span class=\"_ _d3\"></span>por <span class=\"_ _d2\"> </span>estas <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>romociones ascendieron <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>8,7%<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>\u201cVenta <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>promociones\u201d (v\u00e9ase <span class=\"_ _cf\"></span>Nota 5<span class=\"_ _0\"></span>), <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>margen<span class=\"_ _260\"> </span>bruto <span class=\"_ _d3\"></span>promoto<span class=\"_ _0\"></span>r <span class=\"_ _d3\"></span>medio <span class=\"_ _d2\"></span>del <span class=\"_ _d4\"></span>22<span class=\"_ _0\"></span>,94%. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>omparaci\u00f3n, <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>promociones <span class=\"_ _d3\"></span>no <span class=\"_ _d3\"></span>clasificadas <span class=\"_ _d2\"> </span>como <span class=\"_ _d3\"></span>Build <span class=\"_ _d2\"> </span>to<span class=\"_ _4\"></span> Rent <span class=\"_ _d4\"></span>generaron <span class=\"_ _cf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bruto <span class=\"_ _d4\"></span>promotor <span class=\"_ _d4\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _cf\"></span>23,4%. <span class=\"_ _d4\"></span>En <span class=\"_ _d4\"></span>conjunto, <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _d4\"></span>promotor total <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>Grupo a<span class=\"_ _0\"></span>scendi\u00f3 <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>25<span class=\"_ _4\"></span>1 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>representa <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>margen <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>romotor me<span class=\"_ _0\"></span>dio del 21,73%.<span class=\"_ _260\"> </span>En <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>su <span class=\"_ _d2\"> </span>estrategia <span class=\"_ _d2\"> </span>ori<span class=\"_ _0\"></span>entada <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>maximizar <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>rentabilidad <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>accionistas, <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo revisa <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>forma <span class=\"_ _d6\"> </span>peri\u00f3dica <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>cartera <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>suelo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>identificar <span class=\"_ _d2\"> </span>aquellos <span class=\"_ _d6\"> </span>activos <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>uyo desarrollo <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>e prev\u00e9 <span class=\"_ _0\"></span>acometer <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>orto o <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>y/o c<span class=\"_ _0\"></span>uyo potencial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rentabilidad e<span class=\"_ _0\"></span>stimada se <span class=\"_ _d3\"></span>sit\u00faa <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>debajo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>resto <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>cartera, <span class=\"_ _d3\"></span>debido, <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>otros <span class=\"_ _d2\"></span>factores, <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>ti<span class=\"_ _0\"></span>polog\u00eda urban\u00edstica. L<span class=\"_ _0\"></span>os suelos <span class=\"_ _0\"></span>as\u00ed i<span class=\"_ _0\"></span>dentificados se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>activos que, <span class=\"_ _0\"></span>llegado e<span class=\"_ _0\"></span>l caso, <span class=\"_ _0\"></span>podr\u00edan se<span class=\"_ _0\"></span>r objeto de <span class=\"_ _d1\"> </span>desinversi\u00f3n, <span class=\"_ _d1\"> </span>siempre <span class=\"_ _ea\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>condiciones  d<span class=\"_ _0\"></span>el <span class=\"_ _d1\"> </span>mercado <span class=\"_ _d1\"> </span>y <span class=\"_ _ea\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>terceros  lo<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>hicieran conveniente. En l\u00ednea c<span class=\"_ _0\"></span>on su estrategia de<span class=\"_ _0\"></span> gesti\u00f3n activa <span class=\"_ _0\"></span>de la cartera de <span class=\"_ _0\"></span>suelo, durante el e<span class=\"_ _0\"></span>jercicio fiscal terminado el 31 de marzo de 2025, el Grupo llev\u00f3 a cabo desinversiones por un importe total de 115.232 miles de euros <span class=\"_ _0\"></span>(ejercicio <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior: 1<span class=\"_ _0\"></span>85.749 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _cf\"></span>De d<span class=\"_ _0\"></span>icho <span class=\"_ _0\"></span>importe, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>proximadamente 3<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de euros corresponden a op<span class=\"_ _0\"></span>eraciones enmarcadas en la po<span class=\"_ _0\"></span>l\u00edtica ordinaria de rotaci\u00f3n de suelo <span class=\"_ _0\"></span>del Grupo, generando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>bruto <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>15,2%. <span class=\"_ _cf\"></span>Los <span class=\"_ _cf\"></span>82 <span class=\"_ _d4\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>restantes <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de suelos <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>veh\u00edculos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>inversi\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>adqui<span class=\"_ _0\"></span>rido <span class=\"_ _d4\"></span>participaciones <span class=\"_ _d4\"></span>minoritarias <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>los \u00faltimos <span class=\"_ _0\"></span>18 m<span class=\"_ _0\"></span>eses. Estas <span class=\"_ _0\"></span>\u00faltimas <span class=\"_ _0\"></span>operaciones generaron <span class=\"_ _0\"></span>un m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto de <span class=\"_ _0\"></span>11.964 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>lo que <span class=\"_ _d3\"></span>representa <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>sobre <span class=\"_ _d3\"></span>ventas <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>10,38%. <span class=\"_ _d4\"></span>En <span class=\"_ _d3\"></span>conjunto, <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>bruto <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>erivado <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as ventas <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>suelo <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>situado <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _cf\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025<span class=\"_ _cf\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>11.964 <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>de euros. Adicionalmente  a  estos  suel<span class=\"_ _4\"></span>os,  se  han  traspasado  a <span class=\"_ _d5\"> </span>estos  veh\u00edculos  de  inversi\u00f3n  los  proyectos asociados, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>diverso <span class=\"_ _d3\"></span>grado <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>avance. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>traspaso <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>ha <span class=\"_ _d3\"></span>producido <span class=\"_ _d3\"></span>sin <span class=\"_ _d3\"></span>generar <span class=\"_ _d3\"></span>ning\u00fan <span class=\"_ _d3\"></span>margen asociado, de conformidad con el acuerdo alcanzado con los <span class=\"ffd\">\u201caccionistas </span>mayoritarios<span class=\"ffd\">\u201d</span>. Miles de Euros Crecimiento <span class=\"_ _4\"></span>% Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de<span class=\"_ _4\"></span> marzo de 2025 Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 2024<span class=\"_ _87\"></span> Variaci\u00f3n absoluta Por l\u00ednea Contribuci\u00f3n al<span class=\"_ _4\"></span> crecimiento total Ventas de suelo<span class=\"_ _4\"></span>s 115.232  185.749  (70.517) (37,96%) (712,02%) Venta de promocione<span class=\"_ _87\"></span>s 1.027.812  949.541  78.271  8,24%  579,32%  Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios 13.146  9.378  3.768  40,18%  (67,30%) 1.156.190  1.144.668 <span class=\"ffa\"> </span>11.522 <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>Los <span class=\"_ _d4\"></span>ingresos <span class=\"_ _cf\"></span>to<span class=\"_ _0\"></span>tales <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>ventas <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>prestaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>servicios <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>crecido <span class=\"_ _d4\"></span>un <span class=\"_ _d3\"></span>1,01% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>ejercicio anterior <span class=\"_ _cf\"></span>hasta <span class=\"_ _0\"></span>alcanza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>1.1<span class=\"lsc\">56 <span class=\"_ _cf\"></span></span>millones <span class=\"_ _0\"></span><span class=\"ls12\">de<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>1.0<span class=\"_ _0\"></span>2<span class=\"lsc\">8 <span class=\"_ _0\"></span></span>millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>euros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovienen <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>viviendas, <span class=\"_ _0\"></span>1<span class=\"lsc\">15</span> <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>13 millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">de</span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00edn<span class=\"_ _0\"></span>ea de <span class=\"_ _d2\"></span>Servicios <span class=\"_ _d3\"></span>Inmobiliarios. <span class=\"_ _d2\"></span>8,24 <span class=\"_ _d3\"></span>puntos <span class=\"_ _d2\"></span>porcentuale<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>este <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"></span>deben <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>ventas <span class=\"_ _d3\"></span>de promociones (que han crecido un 8,2% respecto al ejercicio anterior) <span class=\"_ _0\"></span>y se corresponden con la entrega de <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.070 <span class=\"_ _cf\"></span>unidades <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>aument\u00f3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior) de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span><span class=\"lsc\">511</span> <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>fueron <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uya <span class=\"_ _d4\"></span>facturaci\u00f3n <span class=\"_ _d4\"></span>aport\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"lsc\">8,</span>7% <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de ingresos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bru<span class=\"_ _0\"></span>to <span class=\"_ _d4\"></span>promotor <span class=\"_ _cf\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>22,94<span class=\"ls23\">% <span class=\"_ _d4\"></span></span>(versus <span class=\"_ _cf\"></span>23,4% <span class=\"_ _d4\"></span>de margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _cf\"></span>promotor <span class=\"_ _cf\"></span>generado <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>venta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _cf\"></span>distintas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent). <span class=\"_ _d4\"></span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _cf\"></span>de suelos <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>disminuido <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>38% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anterior <span class=\"_ _cf\"></span>principalmente <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>diferencia <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>venta de suelo destinado a veh\u00edculos de inversi\u00f3n. 19.2 <span class=\"_ _e4\"> </span>Coste directo de ventas y prestaciones de servicios <span class=\"ff14\">(\u201cCost of </span>Sales<span class=\"ff14 ls14\">\u201d)</span> La <span class=\"_ _d2\"> </span>composici\u00f3n <span class=\"_ _d2\"></span>del <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _d3\"></span>directo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>las <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>entas<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>imputados <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"></span>cuenta <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>p\u00e9rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>anancias consolidados <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2025</span> <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2024, <span class=\"_ _0\"></span>es la siguiente:<span class=\"_ _260\"> </span> <div class=\"c w163 h72 gs1fd\"><div class=\"t m0 xc5 h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros<span class=\"fse\"> </span></div></div><div class=\"c w164 h108 gs1fe\"><div class=\"t m0 xc h59 y7e6 ffa fs15 fc0 sc0 ls0 ws0\">Ejercicio </div><div class=\"t m0 x4d h59 y7e7 ffa fs15 fc0 sc0 ls0 ws0\">anual </div><div class=\"t m0 x12 h59 y4a8 ffa fs15 fc0 sc0 ls0 ws0\">terminado el </div><div class=\"t m0 x12 h59 y269 ffa fs15 fc0 sc0 ls0 ws0\">31 de marzo </div><div class=\"t m0 xc h3c y37 ffa fs15 fc0 sc0 ls0 ws0\">de 2025<span class=\"fse\"> </span></div></div><div class=\"c wb9 h108 gs1ff\"><div class=\"t m0 xc8 h59 y7e6 ffa fs15 fc0 sc0 ls0 ws0\">Ejercicio </div><div class=\"t m0 x7f h59 y7e7 ffa fs15 fc0 sc0 ls0 ws0\">anual </div><div class=\"t m0 x26 h59 y4a8 ffa fs15 fc0 sc0 ls0 ws0\">terminado el </div><div class=\"t m0 x26 h59 y269 ffa fs15 fc0 sc0 ls0 ws0\">31 de marzo </div><div class=\"t m0 x27 h3c y37 ffa fs15 fc0 sc0 ls0 ws0\">de 2024<span class=\"fse\"> </span></div></div><div class=\"c w162 h72 gs200\"><div class=\"t m0 x4b h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias inmobiliarias<span class=\"_ _4\"></span><span class=\"fse\"> </span></div></div><div class=\"c w164 h72 gs201\"><div class=\"t m0 x4d h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">(792.001)<span class=\"fse\"> </span></div></div><div class=\"c wb9 h72 gs202\"><div class=\"t m0 x60 h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">(76.478)<span class=\"fse\"> </span></div></div><div class=\"c w162 h72 gs203\"><div class=\"t m0 x4b h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Consumo de exi<span class=\"_ _4\"></span>stencias<span class=\"fse\"> </span></div></div><div class=\"c w164 h72 gs204\"><div class=\"t m0 x4d h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">(799.680)<span class=\"fse\"> </span></div></div><div class=\"c wb9 h72 gs205\"><div class=\"t m0 x4e h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">(712.804)<span class=\"fse\"> </span></div></div><div class=\"c w162 h73 gs206\"><div class=\"t m0 x4b h3c y37 ffa fs15 fc0 sc0 ls0 ws0\">Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias de terren<span class=\"_ _87\"></span>os<span class=\"fse\"> </span></div></div><div class=\"c w164 h73 gs207\"><div class=\"t m0 x47 h3c y37 ffa fs15 fc0 sc0 ls0 ws0\">698.757 <span class=\"fse\"> </span></div></div><div class=\"c wb9 h73 gs208\"><div class=\"t m0 x60 h3c y37 ffa fs15 fc0 sc0 ls0 ws0\">(92.570)<span class=\"fse\"> </span></div></div><div class=\"c w162 h72 gs209\"><div class=\"t m0 x4b h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de producto<span class=\"_ _4\"></span>s terminados y en <span class=\"_ _4\"></span>curso<span class=\"fse\"> </span></div></div><div class=\"c w164 h72 gs20a\"><div class=\"t m0 x94 h3c ya5 ffa fs15 fc0 sc0 ls17 ws0\">80 <span class=\"fse ls0\"> </span></div></div><div class=\"c wb9 h72 gs20b\"><div class=\"t m0 x7c h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">-<span class=\"fse\"> </span></div></div><div class=\"c w162 h72 gs20c\"><div class=\"t m0 x4b h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de suelo<span class=\"fse\"> </span></div></div><div class=\"c w164 h72 gs20d\"><div class=\"t m0 xaa h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">(2.425)<span class=\"fse\"> </span></div></div><div class=\"c wb9 h72 gs20e\"><div class=\"t m0 x7c h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">-<span class=\"fse\"> </span></div></div><div class=\"c w162 h72 gs20f\"><div class=\"t m0 x4b h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">Coste directo de ve<span class=\"_ _4\"></span>ntas<span class=\"ffa fse\"> </span></div></div><div class=\"c w164 h72 gs210\"><div class=\"t m0 x4d h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(895.269)<span class=\"ffa fse\"> </span></div></div><div class=\"c wb9 h72 gs211\"><div class=\"t m0 x4e h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(881.852)<span class=\"ffa fse\"> </span></div></div><div class=\"c w162 h72 gs212\"><div class=\"t m0 x4b h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">Coste directo de pres<span class=\"_ _4\"></span>taci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"ffa fse\"> </span></div></div><div class=\"c w164 h72 gs213\"><div class=\"t m0 xaa h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(9.673)<span class=\"ffa fse\"> </span></div></div><div class=\"c wb9 h72 gs214\"><div class=\"t m0 xc5 h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(6.331)<span class=\"ffa fse\"> </span></div></div><div class=\"c w162 h72 gs215\"><div class=\"t m0 x4b h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">Total coste directo<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>de ventas y <span class=\"_ _4\"></span>prestaci\u00f3n de serv<span class=\"_ _4\"></span>icios<span class=\"ffa fse\"> </span></div></div><div class=\"c w164 h72 gs216\"><div class=\"t m0 x4d h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(904.942)<span class=\"ffa fse\"> </span></div></div><div class=\"c wb9 h72 gs217\"><div class=\"t m0 x4e h3c ya5 ffb fs15 fc0 sc0 ls0 ws0\">(888.183)<span class=\"ffa fse\"> </span></div></div><div class=\"c w22 h0_1 gs218\"><div class=\"t m0 x2c h109 y1ad ffc fs19 fc0 sc0 ls2f ws0\">   <span class=\"ls0\"> </span></div><div class=\"t m0 x132 h3c y9bc ffd fse fc0 sc0 ls0 ws0\">El <span class=\"_ _cf\"></span>detalle <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>composici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>\u201cmargen <span class=\"_ _cf\"></span>bruto\u201d <span class=\"_ _d4\"></span><span class=\"ffa\">correspondiente <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el </span></div><div class=\"t m0 x132 h3c y233 ffa fse fc0 sc0 ls0 ws0\">31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: </div></div><div class=\"c w168 h76 gs219\"><div class=\"t m0 x12 h59 y450 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w3e hd1 gs21a\"><div class=\"t m0 x12 h59 y9bf ffa fs15 fc0 sc0 ls0 ws0\">Ejercicio anua<span class=\"_ _4\"></span>l </div><div class=\"t m0 x13 h59 y9c0 ffa fs15 fc0 sc0 ls0 ws0\">terminado el 31 </div><div class=\"t m0 x14 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\">de marzo de </div><div class=\"t m0 x47 h3c ya5 ffa fs15 fc0 sc0 ls17 ws0\">202<span class=\"ls0\">5<span class=\"fse\"> </span></span></div></div><div class=\"c we0 hd1 gs21b\"><div class=\"t m0 x12 h59 y9bf ffa fs15 fc0 sc0 ls0 ws0\">Ejercicio anua<span class=\"_ _4\"></span>l </div><div class=\"t m0 x13 h59 y9c0 ffa fs15 fc0 sc0 ls0 ws0\">terminado el 31 </div><div class=\"t m0 x49 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\">de marzo de </div><div class=\"t m0 x15 h3c ya5 ffa fs15 fc0 sc0 ls17 ws0\">202<span class=\"ls0\">4<span class=\"fse\"> </span></span></div></div><div class=\"c w168 hd1 gs21c\"><div class=\"t m0 x9b h59 y9c0 ffa fs15 fc0 sc0 ls0 ws0\">Variaci\u00f3n </div><div class=\"t m0 x4d h3c y286 ffa fs15 fc0 sc0 ls0 ws0\">absoluta<span class=\"fse\"> </span></div></div><div class=\"c wbc hd1 gs21d\"><div class=\"t m0 x49 h59 y9c0 ffa fs15 fc0 sc0 ls0 ws0\">Variaci\u00f3n <span class=\"ls17\">por </span></div><div class=\"t m0 x7f h3c y286 ffa fs15 fc0 sc0 ls0 ws0\">l\u00ednea %<span class=\"fse\"> </span></div></div><div class=\"c w169 hd1 gs21e\"><div class=\"t m0 x13 h59 y9bf ffa fs15 fc0 sc0 ls0 ws0\">Contribuci\u00f3n al<span class=\"_ _4\"></span> </div><div class=\"t m0 x13 h59 y9c0 ffa fs15 fc0 sc0 ls0 ws0\">crecimiento de </div><div class=\"t m0 x26 h59 y286 ffa fs15 fc0 sc0 ls0 ws0\">margen bruto </div><div class=\"t m0 x7c h3c ya5 ffa fs15 fc0 sc0 ls0 ws0\">%<span class=\"fse\"> </span></div></div><div class=\"c w16a h75 gs21f\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos por <span class=\"_ _4\"></span>venta de promocione<span class=\"_ _4\"></span>s<span class=\"fse\"> </span></div></div><div class=\"c w3e h75 gs220\"><div class=\"t m0 x6f h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">1.027.812 <span class=\"fse\"> </span></div></div><div class=\"c we0 h75 gs221\"><div class=\"t m0 xab h3c y453 ffa fs15 fc0 sc0 ls17 ws0\">949<span class=\"ls0\">.</span>541 <span class=\"fse ls0\"> </span></div></div><div class=\"c w168 h75 gs222\"><div class=\"t m0 x72 h3c y453 ffa fs15 fc0 sc0 ls17 ws0\">78<span class=\"ls0\">.</span>171 <span class=\"fse ls0\"> </span></div></div><div class=\"c wbc h75 gs223\"><div class=\"t m0 x8e h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">8,24% <span class=\"fse\"> </span></div></div><div class=\"c w16a h76 gs224\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Coste directo de<span class=\"_ _4\"></span> ventas de promo<span class=\"_ _4\"></span>ciones<span class=\"fse\"> </span></div></div><div class=\"c w3e h76 gs225\"><div class=\"t m0 xaa h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">(792.001)<span class=\"fse\"> </span></div></div><div class=\"c we0 h76 gs226\"><div class=\"t m0 x6f h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(726<span class=\"ls0\">.<span class=\"ls17\">976)</span><span class=\"fse\"> </span></span></div></div><div class=\"c w168 h76 gs227\"><div class=\"t m0 x75 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(65<span class=\"ls0\">.<span class=\"ls17\">025)</span><span class=\"fse\"> </span></span></div></div><div class=\"c wbc h76 gs228\"><div class=\"t m0 x8e h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">8,94% <span class=\"fse\"> </span></div></div><div class=\"c w16a h75 gs229\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto <span class=\"ff10\">\u2013</span> Pro<span class=\"_ _87\"></span>m<span class=\"_ _0\"></span>ociones<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs22a\"><div class=\"t m0 x8c h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">235.811 <span class=\"ffa fse\"> </span></div></div><div class=\"c we0 h75 gs22b\"><div class=\"t m0 xab h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">222<span class=\"ls0\">.</span>565 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c w168 h75 gs22c\"><div class=\"t m0 x72 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">13<span class=\"ls0\">.</span>246 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c wbc h75 gs22d\"><div class=\"t m0 x8e h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">5,95% <span class=\"ffa fse\"> </span></div></div><div class=\"c w169 h75 gs22e\"><div class=\"t m0 x8d h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(252<span class=\"ls0\">,93%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c w16a h75 gs22f\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto - Pr<span class=\"_ _4\"></span>omociones %<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs230\"><div class=\"t m0 x73 h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">22,94% <span class=\"ffa fse\"> </span></div></div><div class=\"c we0 h75 gs231\"><div class=\"t m0 x8c h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">23<span class=\"ls0\">,44% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w168 h75 gs232\"><div class=\"t m0 x73 h3c y453 ffb fs15 fc0 sc0 ls19 ws0\">(0<span class=\"ls0\">,55%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h75 gs233\"><div class=\"t m0 x73 h57 y453 ffb fs15 fc0 sc0 ls19 ws0\">(2<span class=\"ls0\">,13%) </span></div></div><div class=\"c w16a h76 gs234\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos por <span class=\"_ _4\"></span>venta de suelos<span class=\"fse\"> </span></div></div><div class=\"c w3e h76 gs235\"><div class=\"t m0 x8c h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">115.232 <span class=\"fse\"> </span></div></div><div class=\"c we0 h76 gs236\"><div class=\"t m0 xab h3c y450 ffa fs15 fc0 sc0 ls17 ws0\">185<span class=\"ls0\">.</span>749 <span class=\"fse ls0\"> </span></div></div><div class=\"c w168 h76 gs237\"><div class=\"t m0 x75 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(70<span class=\"ls0\">.<span class=\"ls17\">517)</span><span class=\"fse\"> </span></span></div></div><div class=\"c wbc h76 gs238\"><div class=\"t m0 x71 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(37<span class=\"ls0\">,96%)<span class=\"fse\"> </span></span></div></div><div class=\"c w16a h75 gs239\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Coste directo de<span class=\"_ _4\"></span> ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span></div></div><div class=\"c w3e h75 gs23a\"><div class=\"t m0 xaa h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">(103.268)<span class=\"fse\"> </span></div></div><div class=\"c we0 h75 gs23b\"><div class=\"t m0 x6f h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(154<span class=\"ls0\">.<span class=\"ls17\">876)</span><span class=\"fse\"> </span></span></div></div><div class=\"c w168 h75 gs23c\"><div class=\"t m0 x72 h3c y450 ffa fs15 fc0 sc0 ls17 ws0\">51<span class=\"ls0\">.</span>608 <span class=\"fse ls0\"> </span></div></div><div class=\"c wbc h75 gs23d\"><div class=\"t m0 x71 h3c y450 ffa fs15 fc0 sc0 ls19 ws0\">(33<span class=\"ls0\">,32%)<span class=\"fse\"> </span></span></div></div><div class=\"c w16a h75 gs23e\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs23f\"><div class=\"t m0 x72 h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">11<span class=\"ls0\">.</span>964 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c we0 h75 gs240\"><div class=\"t m0 x7d h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">30<span class=\"ls0\">.</span>873 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c w168 h75 gs241\"><div class=\"t m0 x75 h3c y453 ffb fs15 fc0 sc0 ls19 ws0\">(18<span class=\"ls0\">.<span class=\"ls17\">909)</span><span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h75 gs242\"><div class=\"t m0 x71 h3c y453 ffb fs15 fc0 sc0 ls19 ws0\">(61<span class=\"ls0\">,25%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c w169 h75 gs243\"><div class=\"t m0 xaa h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">361<span class=\"ls0\">,07% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w16a h76 gs244\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o %<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h76 gs245\"><div class=\"t m0 x73 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">10<span class=\"ls0\">,38% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c we0 h76 gs246\"><div class=\"t m0 x8c h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">16<span class=\"ls0\">,62% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w168 h76 gs247\"><div class=\"t m0 x73 h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(6<span class=\"ls0\">,24%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h76 gs248\"><div class=\"t m0 x71 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(37<span class=\"ls0\">,55%)<span class=\"ffa\"> </span></span></div></div><div class=\"c w16a h75 gs249\"><div class=\"t m0 x4b h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos por pre<span class=\"_ _4\"></span>staci\u00f3n de servi<span class=\"_ _4\"></span>cios<span class=\"fse\"> </span></div></div><div class=\"c w3e h75 gs24a\"><div class=\"t m0 x72 h3c y450 ffa fs15 fc0 sc0 ls17 ws0\">13<span class=\"ls0\">.</span>146 <span class=\"fse ls0\"> </span></div></div><div class=\"c we0 h75 gs24b\"><div class=\"t m0 x8e h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">9.<span class=\"ls17\">378 </span><span class=\"fse\"> </span></div></div><div class=\"c w168 h75 gs24c\"><div class=\"t m0 xe0 h3c y450 ffa fs15 fc0 sc0 ls0 ws0\">3.<span class=\"ls17\">768 </span><span class=\"fse\"> </span></div></div><div class=\"c wbc h75 gs24d\"><div class=\"t m0 x73 h3c y450 ffa fs15 fc0 sc0 ls17 ws0\">40<span class=\"ls0\">,18% <span class=\"fse\"> </span></span></div></div><div class=\"c w16a h75 gs24e\"><div class=\"t m0 x4b h3c y453 ffa fs15 fc0 sc0 ls0 ws0\">Coste directo de<span class=\"_ _4\"></span> prestaci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"fse\"> </span></div></div><div class=\"c w3e h75 gs24f\"><div class=\"t m0 x9f h3c y453 ffa fs15 fc0 sc0 ls19 ws0\">(9<span class=\"ls0\">.<span class=\"ls17\">673)</span><span class=\"fse\"> </span></span></div></div><div class=\"c we0 h75 gs250\"><div class=\"t m0 x7d h3c y453 ffa fs15 fc0 sc0 ls19 ws0\">(6<span class=\"ls0\">.<span class=\"ls17\">331)</span><span class=\"fse\"> </span></span></div></div><div class=\"c w168 h75 gs251\"><div class=\"t m0 x9f h3c y453 ffa fs15 fc0 sc0 ls19 ws0\">(3<span class=\"ls0\">.<span class=\"ls17\">342)</span><span class=\"fse\"> </span></span></div></div><div class=\"c wbc h75 gs252\"><div class=\"t m0 x73 h3c y453 ffa fs15 fc0 sc0 ls17 ws0\">52<span class=\"ls0\">,79% <span class=\"fse\"> </span></span></div></div><div class=\"c w16a h76 gs253\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h76 gs254\"><div class=\"t m0 x7b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">3.<span class=\"ls17\">473 </span><span class=\"ffa fse\"> </span></div></div><div class=\"c we0 h76 gs255\"><div class=\"t m0 x8e h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">3.<span class=\"ls17\">047 </span><span class=\"ffa fse\"> </span></div></div><div class=\"c w168 h76 gs256\"><div class=\"t m0 x117 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">426 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c wbc h76 gs257\"><div class=\"t m0 x73 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">13<span class=\"ls0\">,98% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w169 h76 gs258\"><div class=\"t m0 x88 h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(8<span class=\"ls0\">,13%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c w16a h8a gs259\"><div class=\"t m0 x4b h3c y689 ffb fs15 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios %<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h8a gs25a\"><div class=\"t m0 x73 h3c y689 ffb fs15 fc0 sc0 ls17 ws0\">26<span class=\"ls0\">,42% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c we0 h8a gs25b\"><div class=\"t m0 x8c h3c y689 ffb fs15 fc0 sc0 ls17 ws0\">32<span class=\"ls0\">,49% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w168 h8a gs25c\"><div class=\"t m0 x73 h3c y689 ffb fs15 fc0 sc0 ls19 ws0\">(6<span class=\"ls0\">,07%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h8a gs25d\"><div class=\"t m0 x71 h57 y689 ffb fs15 fc0 sc0 ls19 ws0\">(18<span class=\"ls0\">,68%)<span class=\"ffa\"> </span></span></div></div><div class=\"c w16a h76 gs25e\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Ingresos por venta<span class=\"_ _4\"></span>s y prestaci\u00f3<span class=\"_ _4\"></span>n de servicios<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h76 gs25f\"><div class=\"t m0 x6f h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">1.<span class=\"ls17\">156</span>.<span class=\"ls17\">190 </span><span class=\"ffa fse\"> </span></div></div><div class=\"c we0 h76 gs260\"><div class=\"t m0 x60 h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">1.<span class=\"ls17\">144</span>.<span class=\"ls17\">668 </span><span class=\"ffa fse\"> </span></div></div><div class=\"c w168 h76 gs261\"><div class=\"t m0 x72 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">11<span class=\"ls0\">.</span>522 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c wbc h76 gs262\"><div class=\"t m0 x8e h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">1,01% <span class=\"ffa fse\"> </span></div></div><div class=\"c w16a h75 gs263\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">Coste directo de ve<span class=\"_ _4\"></span>ntas y prest<span class=\"_ _87\"></span>aci\u00f3n de servicios<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs264\"><div class=\"t m0 xaa h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(904<span class=\"ls0\">.<span class=\"ls17\">942)</span><span class=\"ffa fse\"> </span></span></div></div><div class=\"c we0 h75 gs265\"><div class=\"t m0 x6f h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(888<span class=\"ls0\">.<span class=\"ls17\">183)</span><span class=\"ffa fse\"> </span></span></div></div><div class=\"c w168 h75 gs266\"><div class=\"t m0 x75 h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(16<span class=\"ls0\">.<span class=\"ls17\">759)</span><span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h75 gs267\"><div class=\"t m0 x8e h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">1,89% <span class=\"ffa fse\"> </span></div></div><div class=\"c w16a h75 gs268\"><div class=\"t m0 x4b h3c y453 ffb fs15 fc0 sc0 ls0 ws0\">MARGEN BRU<span class=\"_ _4\"></span>TO<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs269\"><div class=\"t m0 x8c h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">251<span class=\"ls0\">.</span>248 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c we0 h75 gs26a\"><div class=\"t m0 xab h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">256<span class=\"ls0\">.</span>485 <span class=\"ffa fse ls0\"> </span></div></div><div class=\"c w168 h75 gs26b\"><div class=\"t m0 x9f h3c y453 ffb fs15 fc0 sc0 ls19 ws0\">(5<span class=\"ls0\">.<span class=\"ls17\">237)</span><span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h75 gs26c\"><div class=\"t m0 x73 h3c y453 ffb fs15 fc0 sc0 ls19 ws0\">(2<span class=\"ls0\">,04%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c w169 h75 gs26d\"><div class=\"t m0 xaa h3c y453 ffb fs15 fc0 sc0 ls17 ws0\">100<span class=\"ls0\">,00% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w16a h75 gs26e\"><div class=\"t m0 x4b h3c y450 ffb fs15 fc0 sc0 ls0 ws0\">MARGEN BRU<span class=\"_ _4\"></span>TO %<span class=\"ffa fse\"> </span></div></div><div class=\"c w3e h75 gs26f\"><div class=\"t m0 x73 h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">21<span class=\"ls0\">,73% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c we0 h75 gs270\"><div class=\"t m0 x8c h3c y450 ffb fs15 fc0 sc0 ls17 ws0\">22<span class=\"ls0\">,41% <span class=\"ffa fse\"> </span></span></div></div><div class=\"c w168 h75 gs271\"><div class=\"t m0 x73 h3c y450 ffb fs15 fc0 sc0 ls19 ws0\">(0<span class=\"ls0\">,68%)<span class=\"ffa fse\"> </span></span></div></div><div class=\"c wbc h75 gs272\"><div class=\"t m0 x73 h57 y450 ffb fs15 fc0 sc0 ls19 ws0\">(3<span class=\"ls0\">,03%)<span class=\"ffa\"> </span></span></div></div><div class=\"c w22 h0_1 gs218\"><div class=\"t m0 x2c h3c y9c9 ffa fse fc0 sc0 ls0 ws0\">El <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _d2\"></span>bruto <span class=\"_ _d3\"></span>consolidado <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>lcanza <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span>251<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>millones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>euros, <span class=\"_ _d3\"></span>manteni\u00e9ndose <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>niveles </div><div class=\"t m0 x2c h3c y2d0 ffa fse fc0 sc0 ls0 ws0\">s\u00f3lidos, <span class=\"_ _d3\"></span>reflejo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>fortaleza <span class=\"_ _d3\"></span>operativa <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>negocio<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>sciplina <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>ejecuci\u00f3n. <span class=\"_ _d4\"></span>A </div><div class=\"t m0 x2c h3c y2d1 ffa fse fc0 sc0 ls0 ws0\">pesar <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>entorno <span class=\"_ _0\"></span>marcado <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>cierta <span class=\"_ _cf\"></span>normalizaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m\u00e1rgenes, <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>evoluci\u00f3n <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>l\u00edneas <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>actividad<span class=\"_ _4\"></span> </div><div class=\"t m0 x2c h3c y2d2 ffa fse fc0 sc0 ls0 ws0\">confirma el car\u00e1cter equilibrado y resiliente de la estrategia del Grupo. </div><div class=\"t m0 x2c h3c y9ca ffa fse fc0 sc0 ls0 ws0\">La  actividad  promotora  contin\u00faa  siendo  el  principal  impulsor  del  margen  bruto  consolidado,  con  un </div><div class=\"t m0 x2c h5d y9cb ffd fse fc0 sc0 ls0 ws0\">crecimiento <span class=\"_ _0\"></span>del +8<span class=\"_ _0\"></span>,2% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ingresos y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>mejora <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>+6,0% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto, <span class=\"_ _0\"></span>situando el <span class=\"_ _0\"></span>\u201cm<span class=\"_ _0\"></span>argen bruto </div><div class=\"t m0 x2c h5d y9cc ffd fse fc0 sc0 ls0 ws0\">promotor <span class=\"_ _d4\"></span>medio\u201d <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>\u00f3lido <span class=\"_ _d4\"></span>22,94%. <span class=\"_ _d4\"></span>Estos <span class=\"_ _d3\"></span>resultados <span class=\"_ _d4\"></span>revalidan <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"> </span>capacidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>generar </div><div class=\"t m0 x2c h3c y9cd ffa fse fc0 sc0 ls0 ws0\">retornos <span class=\"_ _d2\"> </span>atractivos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>forma <span class=\"_ _d2\"></span>consistente, <span class=\"_ _d2\"></span>incluso <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>contextos <span class=\"_ _d2\"> </span>m\u00e1s <span class=\"_ _d2\"> </span>exigentes <span class=\"_ _d2\"> </span>desde <span class=\"_ _d2\"></span>el <span class=\"_ _d2\"></span>punto <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>ista </div><div class=\"t m0 x2c h3c y9ce ffa fse fc0 sc0 ls0 ws0\">operativo. </div><div class=\"t m0 x2c h5d y9cf ffd fse fc0 sc0 ls0 ws0\">La <span class=\"_ _d3\"> </span>venta <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>su<span class=\"_ _0\"></span>elos <span class=\"_ _d3\"></span>mantiene <span class=\"_ _d3\"> </span>una <span class=\"_ _d2\"> </span>contribuci\u00f3n <span class=\"_ _d3\"> </span>positiva <span class=\"_ _d3\"> </span>al <span class=\"_ _d3\"> </span>resultado, <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d3\"> </span>un <span class=\"_ _d3\"> </span>\u201cm<span class=\"_ _0\"></span>argen <span class=\"_ _d3\"> </span>bruto\u201d <span class=\"_ _d3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>10<span class=\"_ _0\"></span>,4%, </div><div class=\"t m0 x2c h3c y9d0 ffa fse fc0 sc0 ls0 ws0\">fruto <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>gesti\u00f3n <span class=\"_ _d6\"> </span>proactiva <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>selectiva <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>cartera, <span class=\"_ _d6\"> </span>perfectamente <span class=\"_ _d6\"> </span>alineada <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>objetivos <span class=\"_ _d6\"> </span>de </div><div class=\"t m0 x2c h3c y9d1 ffa fse fc0 sc0 ls0 ws0\">rotaci\u00f3n <span class=\"_ _d4\"></span>estrat\u00e9gica <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>reaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>valor. <span class=\"_ _d4\"></span>Este <span class=\"_ _d4\"></span>desempe\u00f1o <span class=\"_ _d4\"></span>refuerza <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>flexibilidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>para <span class=\"_ _d4\"></span>activar </div><div class=\"t m0 x2c h3c y9d2 ffa fse fc0 sc0 ls0 ws0\">valor a lo largo del ciclo, maximizando la rentabilidad de su porfolio. </div><div class=\"t m0 x2c h3c y9d3 ffa fse fc0 sc0 ls0 ws0\">La  divisi\u00f3n <span class=\"_ _d6\"> </span>de  Servicios <span class=\"_ _d6\"> </span>Inmobiliarios  avanza <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d5\"> </span>forma  d<span class=\"_ _4\"></span>ecidida,  con <span class=\"_ _d6\"> </span>un  crecimiento <span class=\"_ _d6\"> </span>del  +40,2% <span class=\"_ _d5\"> </span>en </div><div class=\"t m0 x2c h3c y845 ffa fse fc0 sc0 ls0 ws0\">ingresos <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>una <span class=\"_ _cf\"></span>mejora <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>+14,0% <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto, <span class=\"_ _cf\"></span>consolidando <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>posici\u00f3n <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negocio </div><div class=\"t m0 x2c h3c y9d4 ffa fse fc0 sc0 ls0 ws0\">complementaria <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>alto <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _cf\"></span>a\u00f1adido, <span class=\"_ _cf\"></span>palanca <span class=\"_ _cf\"></span>clave <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>estra<span class=\"_ _0\"></span>tegia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>diversificaci\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>coinversi\u00f3n <span class=\"_ _cf\"></span>del </div><div class=\"t m0 x2c h3c y9d5 ffa fse fc0 sc0 ls0 ws0\">Grupo.<span class=\"_ _260\"> </span> </div></div>En <span class=\"_ _d6\"> </span>conjunto, <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d5\"> </span>demuestra <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>s\u00f3lida <span class=\"_ _d5\"> </span>capacidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>ejecuci\u00f3n <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>adaptaci\u00f3n, <span class=\"_ _d6\"> </span>avanzando <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>la consolidaci\u00f3n  de  <span class=\"ls14\">su</span> <span class=\"_ _d6\"> </span>m<span class=\"_ _0\"></span>odelo  operativo  dif<span class=\"_ _4\"></span>erencial,  orientado  al <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>recimiento  rentable, <span class=\"_ _d5\"> </span>la  sostenibilidad<span class=\"_ _4\"></span> financiera y la generaci\u00f3n continua de valor para sus accioni<span class=\"_ _4\"></span>stas<span class=\"_ _260\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _260\"> </span> 19.3    Gastos de personal, y Gastos comerciales, generales y administrativos <span class=\"ff14\">(\u201cSG&amp;A\u201d)</span>, <span class=\"lsc\">y </span>detalle de la plantilla La composici\u00f3n de este ep\u00edgrafe de la cuenta de p\u00e9rdidas y ganancias consolidada <span class=\"_ _0\"></span>es la siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Personal<span class=\"fse\"> </span>23.679<span class=\"fse\"> </span>21.657<span class=\"fse\"> </span>Transacciones <span class=\"_ _4\"></span>con pagos basado<span class=\"_ _4\"></span>s en instrumento<span class=\"_ _4\"></span>s de patrimonio <span class=\"ffd\">(\u201cLTIP\u201d)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></span>4.066<span class=\"fse\"> </span>6.522<span class=\"fse\"> </span>Arrendamientos<span class=\"fse\"> </span>906<span class=\"fse ls0\"> </span>619<span class=\"fse ls0\"> </span>Licencias de <span class=\"_ _4\"></span>software, mantenimie<span class=\"_ _4\"></span>nto y conservaci\u00f3n<span class=\"fse\"> </span>2.210<span class=\"fse\"> </span>2.500<span class=\"fse\"> </span>Servicios profe<span class=\"_ _4\"></span>sionales<span class=\"fse\"> </span>6.395<span class=\"fse\"> </span>4.915<span class=\"fse\"> </span>Primas de segur<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>340<span class=\"fse ls0\"> </span>188<span class=\"fse ls0\"> </span>Publicidad y prop<span class=\"_ _4\"></span>aganda<span class=\"fse\"> </span>2.989<span class=\"fse\"> </span>1.861<span class=\"fse\"> </span>Suministros<span class=\"fse\"> </span>96<span class=\"fse ls0\"> </span>59<span class=\"fse ls0\"> </span>Otros servicios<span class=\"_ _4\"></span>, tributos y varios<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>2.821<span class=\"fse\"> </span>Gastos y servicio<span class=\"_ _4\"></span>s financieros<span class=\"fse\"> </span>659<span class=\"fse ls0\"> </span>479<span class=\"fse ls0\"> </span>44.332<span class=\"ffa fse\"> </span>41.621<span class=\"ffa fse\"> </span>La <span class=\"_ _d4\"></span>partida <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"> </span>\u201cTransacciones <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>pagos <span class=\"_ _d4\"></span>basados <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _d3\"></span></span>(\u201cLTIP\u201d)\u201d <span class=\"_ _d4\"></span>incluye <span class=\"_ _d4\"></span>la dotaci\u00f3n realizada por el Grupo <span class=\"lsc\">al </span>Plan de Incentivos a Largo Plazo descritos en la Nota <span class=\"ls12\">14</span>.9 a<span class=\"_ _0\"></span>nterior. La <span class=\"_ _cf\"></span>partida <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ffa\">Licencias <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>software, <span class=\"_ _cf\"></span>mantenimiento <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onservaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _cf\"></span>incluye<span class=\"ffa\">, <span class=\"_ _cf\"></span>principalm<span class=\"_ _4\"></span>ente<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>coste </span>de<span class=\"ls0\"> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>icenciamiento <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>antenimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>licencias <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">software\u201d</span>, <span class=\"_ _cf\"></span>cuyo <span class=\"_ _0\"></span>incremento <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>debe <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n </span>efectuada por e<span class=\"_ _0\"></span>l Grupo en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>aplicaciones inform\u00e1ticas<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>para agilizar <span class=\"_ _0\"></span>e incrementar l<span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>ficiencia y mejo<span class=\"_ _0\"></span>ra de procesos administrativos y de negocio. En este <span class=\"_ _0\"></span>ejercicio se ha <span class=\"_ _0\"></span>imputado como coste <span class=\"_ _0\"></span>directo <span class=\"_ _0\"></span>a la l\u00edn<span class=\"_ _0\"></span>ea de <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>Prestaci\u00f3n de Se<span class=\"_ _0\"></span>rvicios<span class=\"ffd ls26\">\u201d,</span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>gastos de estructura<span class=\"ffd\">\u201d</span>, dado que estos servicios se prestar\u00e1n desde las direcciones territoriales de la Compa\u00f1\u00eda. En <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>n\u00famero <span class=\"_ _cf\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonas <span class=\"_ _cf\"></span>empleadas <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> las <span class=\"_ _d6\"> </span>distintas <span class=\"_ _d6\"> </span>entidades <span class=\"_ _d6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>componen <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d6\"> </span>ha <span class=\"_ _d6\"> </span>sido <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>3<span class=\"lsc\">35 <span class=\"_ _d2\"> </span></span>personas <span class=\"_ _d6\"> </span>(n\u00famero <span class=\"_ _d6\"> </span>medi<span class=\"_ _0\"></span>o <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>308 personas en el ejercicio anual terminado el 31 de marzo de 2024<span class=\"ls13\">).</span> La <span class=\"_ _d3\"></span>distribuci\u00f3n <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>ategor\u00edas <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>n\u00famero <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>personas <span class=\"_ _d3\"></span>empleadas <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de marzo de 2024 es la siguiente: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Hombres<span class=\"fse\"> </span>Mujeres<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Hombres<span class=\"fse\"> </span>Mujeres<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Titulados super<span class=\"_ _4\"></span>iores<span class=\"fse\"> </span>1<span class=\"ls17\">23</span><span class=\"fse\"> </span>104<span class=\"fse ls0\"> </span>227<span class=\"fse ls0\"> </span>112<span class=\"fse ls0\"> </span>95<span class=\"fse ls0\"> </span>202<span class=\"fse ls0\"> </span>Titulados medios<span class=\"_ _4\"></span><span class=\"fse\"> </span>42<span class=\"fse ls0\"> </span>46<span class=\"fse ls0\"> </span>88<span class=\"fse ls0\"> </span>36<span class=\"fse ls0\"> </span>36<span class=\"fse ls0\"> </span>69<span class=\"fse ls0\"> </span>Resto<span class=\"fse\"> </span>13<span class=\"fse\"> </span>30<span class=\"fse ls0\"> </span>43<span class=\"fse ls0\"> </span>11<span class=\"fse ls0\"> </span>20<span class=\"fse ls0\"> </span>32<span class=\"fse ls0\"> </span>Total<span class=\"ffa fse\"> </span>1<span class=\"ls17\">78</span><span class=\"ffa fse\"> </span>1<span class=\"ls17\">80</span><span class=\"ffa fse\"> </span>358<span class=\"ffa fse ls0\"> </span>159<span class=\"ffa fse ls0\"> </span>151<span class=\"ffa fse ls0\"> </span>303<span class=\"_ _260\"> </span><span class=\"ffa fse ls0\"> </span>Al <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>estaban <span class=\"_ _d3\"></span>empleadas <span class=\"_ _d3\"></span>dos <span class=\"_ _d4\"></span>personas <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>discapacidad <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _d4\"></span>o <span class=\"_ _d3\"></span>igual <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>33% (<span class=\"lsc\">dos</span> personas al 31 de marzo de 2024<span class=\"ls13\">).<span class=\"_ _260\"> </span></span>19.4     Gastos financieros, netos El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">, <span class=\"_ _d2\"> </span>netos\u201d</span> <span class=\"_ _d2\"> </span>calculados <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>inter\u00e9s efectivo<span class=\"ffd\">\u201d</span> ha sido el siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Gastos de intere<span class=\"_ _4\"></span>ses <span class=\"ls19\">(1)</span><span class=\"fse\"> </span>41.790<span class=\"fse\"> </span>41.675<span class=\"fse\"> </span>Con entidades de<span class=\"_ _4\"></span> cr\u00e9dito<span class=\"fse\"> </span>29.4<span class=\"ls17\">86</span><span class=\"fse\"> </span>24.284<span class=\"fse\"> </span>Bono y p<span class=\"ls17\">agar\u00e9s</span><span class=\"fse\"> </span>12.304<span class=\"fse\"> </span>17.391<span class=\"fse\"> </span>Impuestos AJD y<span class=\"_ _4\"></span> avales <span class=\"ls19\">(2)</span><span class=\"fse\"> </span>14.138<span class=\"fse\"> </span>11.536<span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por otras de<span class=\"_ _4\"></span>udas <span class=\"ffc ls19\">(3)<span class=\"ls0\"> = </span>(1)<span class=\"ls0\"> + </span>(2)</span><span class=\"ffa fse\"> </span>55.928<span class=\"ffa fse ls0\"> </span>53.211<span class=\"ffa fse\"> </span>Capitalizaci\u00f3n de<span class=\"_ _4\"></span> gastos finan<span class=\"_ _4\"></span>cieros como ma<span class=\"_ _4\"></span>yor valor de \u201cex<span class=\"_ _4\"></span>istencias\u201d<span class=\"ffa\"> <span class=\"ffc ls19\">(4)</span><span class=\"fse\"> </span></span>(25.862) <span class=\"fse\"> </span>(27.115) <span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por deuda n<span class=\"_ _4\"></span>etos de capita<span class=\"_ _4\"></span>lizaci\u00f3n <span class=\"ffc ls19\">(5)<span class=\"ls0\"> = </span>(3)<span class=\"ls0\"> + </span>(4)</span><span class=\"ffa fse\"> </span>30.0<span class=\"ls17\">66</span><span class=\"ffa fse\"> </span>26.096<span class=\"ffa fse\"> </span>El <span class=\"_ _d1\"> </span>Grupo  ha <span class=\"_ _d1\"> </span>registrado  un <span class=\"_ _d1\"> </span>incremento  en  lo<span class=\"_ _0\"></span>s <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>gastos  financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>  netos <span class=\"_ _d1\"> </span>de  capitalizaci\u00f3n  c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _d9\"> </span>fundamentalmente, <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>un <span class=\"_ _d9\"> </span>mayor <span class=\"_ _d9\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _db\"> </span>fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> <span class=\"_ _d9\"> </span>asociado <span class=\"_ _db\"> </span>a <span class=\"_ _d9\"> </span>promociones <span class=\"_ _db\"> </span>ya terminadas,  cuyo <span class=\"_ _d6\"> </span>coste<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>no  e<span class=\"_ _4\"></span>s  capitalizable,  si <span class=\"_ _d5\"> </span>bien <span class=\"_ _d5\"> </span>se  h<span class=\"_ _4\"></span>a  visto <span class=\"_ _d5\"> </span>parcialmente <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>ompensado<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>por  la disminuci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>coste <span class=\"_ _d6\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>la <span class=\"_ _d2\"> </span>dis<span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>deuda <span class=\"_ _d2\"> </span>corporativa <span class=\"_ _d2\"> </span>ligada<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>tipos <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>referencia <span class=\"_ _d6\"> </span>que desde <span class=\"_ _cf\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>experimentado <span class=\"_ _cf\"></span>una <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>entre <span class=\"_ _cf\"></span>132 <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>144 <span class=\"_ _0\"></span>puntos b\u00e1sicos",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "En <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>su <span class=\"_ _d2\"> </span>estrategia <span class=\"_ _d2\"> </span>ori<span class=\"_ _0\"></span>entada <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>maximizar <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>rentabilidad <span class=\"_ _d2\"> </span>para <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>accionistas, <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo revisa <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>forma <span class=\"_ _d6\"> </span>peri\u00f3dica <span class=\"_ _d6\"> </span>su <span class=\"_ _d6\"> </span>cartera <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>suelo <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>el <span class=\"_ _d6\"> </span>o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>identificar <span class=\"_ _d2\"> </span>aquellos <span class=\"_ _d6\"> </span>activos <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>uyo desarrollo <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>e prev\u00e9 <span class=\"_ _0\"></span>acometer <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>orto o <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>y/o c<span class=\"_ _0\"></span>uyo potencial <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rentabilidad e<span class=\"_ _0\"></span>stimada se <span class=\"_ _d3\"></span>sit\u00faa <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>debajo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>resto <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>cartera, <span class=\"_ _d3\"></span>debido, <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>otros <span class=\"_ _d2\"></span>factores, <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>ti<span class=\"_ _0\"></span>polog\u00eda urban\u00edstica. L<span class=\"_ _0\"></span>os suelos <span class=\"_ _0\"></span>as\u00ed i<span class=\"_ _0\"></span>dentificados se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>activos que, <span class=\"_ _0\"></span>llegado e<span class=\"_ _0\"></span>l caso, <span class=\"_ _0\"></span>podr\u00edan se<span class=\"_ _0\"></span>r objeto de <span class=\"_ _d1\"> </span>desinversi\u00f3n, <span class=\"_ _d1\"> </span>siempre <span class=\"_ _ea\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _d1\"> </span>las <span class=\"_ _d1\"> </span>condiciones  d<span class=\"_ _0\"></span>el <span class=\"_ _d1\"> </span>mercado <span class=\"_ _d1\"> </span>y <span class=\"_ _ea\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>terceros  lo<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>hicieran conveniente. En l\u00ednea c<span class=\"_ _0\"></span>on su estrategia de<span class=\"_ _0\"></span> gesti\u00f3n activa <span class=\"_ _0\"></span>de la cartera de <span class=\"_ _0\"></span>suelo, durante el e<span class=\"_ _0\"></span>jercicio fiscal terminado el 31 de marzo de 2025, el Grupo llev\u00f3 a cabo desinversiones por un importe total de 115.232 miles de euros <span class=\"_ _0\"></span>(ejercicio <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior: 1<span class=\"_ _0\"></span>85.749 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros). <span class=\"_ _cf\"></span>De d<span class=\"_ _0\"></span>icho <span class=\"_ _0\"></span>importe, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>proximadamente 3<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de euros corresponden a op<span class=\"_ _0\"></span>eraciones enmarcadas en la po<span class=\"_ _0\"></span>l\u00edtica ordinaria de rotaci\u00f3n de suelo <span class=\"_ _0\"></span>del Grupo, generando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _cf\"></span>bruto <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>15,2%. <span class=\"_ _cf\"></span>Los <span class=\"_ _cf\"></span>82 <span class=\"_ _d4\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>restantes <span class=\"_ _cf\"></span>se <span class=\"_ _d4\"></span>refieren <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de suelos <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>veh\u00edculos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>inversi\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>los <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>adqui<span class=\"_ _0\"></span>rido <span class=\"_ _d4\"></span>participaciones <span class=\"_ _d4\"></span>minoritarias <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>los \u00faltimos <span class=\"_ _0\"></span>18 m<span class=\"_ _0\"></span>eses. Estas <span class=\"_ _0\"></span>\u00faltimas <span class=\"_ _0\"></span>operaciones generaron <span class=\"_ _0\"></span>un m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto de <span class=\"_ _0\"></span>11.964 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>lo que <span class=\"_ _d3\"></span>representa <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>sobre <span class=\"_ _d3\"></span>ventas <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"></span>10,38%. <span class=\"_ _d4\"></span>En <span class=\"_ _d3\"></span>conjunto, <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>margen <span class=\"_ _d3\"></span>bruto <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>erivado <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as ventas <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>suelo <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>ha <span class=\"_ _cf\"></span>situado <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _cf\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025<span class=\"_ _cf\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>11.964 <span class=\"_ _cf\"></span>miles <span class=\"_ _d4\"></span>de euros. Adicionalmente  a  estos  suel<span class=\"_ _4\"></span>os,  se  han  traspasado  a <span class=\"_ _d5\"> </span>estos  veh\u00edculos  de  inversi\u00f3n  los  proyectos asociados, <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>diverso <span class=\"_ _d3\"></span>grado <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>avance. <span class=\"_ _d3\"></span>Este <span class=\"_ _d3\"></span>traspaso <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>ha <span class=\"_ _d3\"></span>producido <span class=\"_ _d3\"></span>sin <span class=\"_ _d3\"></span>generar <span class=\"_ _d3\"></span>ning\u00fan <span class=\"_ _d3\"></span>margen asociado, de conformidad con el acuerdo alcanzado con los <span class=\"ffd\">\u201caccionistas </span>mayoritarios<span class=\"ffd\">\u201d</span>. Miles de Euros Crecimiento <span class=\"_ _4\"></span>% Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de<span class=\"_ _4\"></span> marzo de 2025 Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 2024<span class=\"_ _87\"></span> Variaci\u00f3n absoluta Por l\u00ednea Contribuci\u00f3n al<span class=\"_ _4\"></span> crecimiento total Ventas de suelo<span class=\"_ _4\"></span>s 115.232  185.749  (70.517) (37,96%) (712,02%) Venta de promocione<span class=\"_ _87\"></span>s 1.027.812  949.541  78.271  8,24%  579,32%  Prestaci\u00f3n de ser<span class=\"_ _87\"></span>v<span class=\"_ _0\"></span>icios inmobiliar<span class=\"_ _4\"></span>ios 13.146  9.378  3.768  40,18%  (67,30%) 1.156.190  1.144.668 <span class=\"ffa\"> </span>11.522 <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>1,01% <span class=\"ffa\"> </span>Los <span class=\"_ _d4\"></span>ingresos <span class=\"_ _cf\"></span>to<span class=\"_ _0\"></span>tales <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>ventas <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>prestaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>servicios <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>crecido <span class=\"_ _d4\"></span>un <span class=\"_ _d3\"></span>1,01% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _d4\"></span>ejercicio anterior <span class=\"_ _cf\"></span>hasta <span class=\"_ _0\"></span>alcanza<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>1.1<span class=\"lsc\">56 <span class=\"_ _cf\"></span></span>millones <span class=\"_ _0\"></span><span class=\"ls12\">de<span class=\"_ _0\"></span></span> <span class=\"_ _cf\"></span>euros, <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>que <span class=\"_ _0\"></span>1.0<span class=\"_ _0\"></span>2<span class=\"lsc\">8 <span class=\"_ _0\"></span></span>millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"lsc\">de <span class=\"_ _cf\"></span></span>euros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovienen <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>viviendas, <span class=\"_ _0\"></span>1<span class=\"lsc\">15</span> <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>venta d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>13 millones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls12\">de</span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00edn<span class=\"_ _0\"></span>ea de <span class=\"_ _d2\"></span>Servicios <span class=\"_ _d3\"></span>Inmobiliarios. <span class=\"_ _d2\"></span>8,24 <span class=\"_ _d3\"></span>puntos <span class=\"_ _d2\"></span>porcentuale<span class=\"_ _4\"></span>s <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>este <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"></span>deben <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>las <span class=\"_ _d2\"> </span>ventas <span class=\"_ _d3\"></span>de promociones (que han crecido un 8,2% respecto al ejercicio anterior) <span class=\"_ _0\"></span>y se corresponden con la entrega de <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>3.070 <span class=\"_ _cf\"></span>unidades <span class=\"_ _0\"></span>(c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>venta <span class=\"_ _0\"></span>aument\u00f3 <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior) de <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>que <span class=\"_ _d4\"></span><span class=\"lsc\">511</span> <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>fueron <span class=\"_ _d4\"></span>unidades <span class=\"_ _d4\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uya <span class=\"_ _d4\"></span>facturaci\u00f3n <span class=\"_ _d4\"></span>aport\u00f3 <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span><span class=\"lsc\">8,</span>7% <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de ingresos <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span>margen <span class=\"_ _cf\"></span>bru<span class=\"_ _0\"></span>to <span class=\"_ _d4\"></span>promotor <span class=\"_ _cf\"></span>medio <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>22,94<span class=\"ls23\">% <span class=\"_ _d4\"></span></span>(versus <span class=\"_ _cf\"></span>23,4% <span class=\"_ _d4\"></span>de margen <span class=\"_ _d4\"></span>bruto <span class=\"_ _cf\"></span>promotor <span class=\"_ _cf\"></span>generado <span class=\"_ _d4\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>venta <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _cf\"></span>distintas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>Build <span class=\"_ _d4\"></span>to <span class=\"_ _d4\"></span>Rent). <span class=\"_ _d4\"></span>Las <span class=\"_ _d4\"></span>ventas <span class=\"_ _cf\"></span>de suelos <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>disminuido <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>38% <span class=\"_ _d4\"></span>respecto <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anterior <span class=\"_ _cf\"></span>principalmente <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>diferencia <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>venta de suelo destinado a veh\u00edculos de inversi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "19.2 <span class=\"_ _e4\"> </span>Coste directo de ventas y prestaciones de servicios <span class=\"ff14\">(\u201cCost of </span>Sales<span class=\"ff14 ls14\">\u201d)</span> La <span class=\"_ _d2\"> </span>composici\u00f3n <span class=\"_ _d2\"></span>del <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _d3\"></span>directo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>las <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>entas<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>imputados <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d2\"></span>cuenta <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>p\u00e9rdidas <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>g<span class=\"_ _0\"></span>anancias consolidados <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>terminados <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2025</span> <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>rzo de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2024, <span class=\"_ _0\"></span>es la siguiente:<span class=\"_ _260\"> </span>Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias inmobiliarias<span class=\"_ _4\"></span><span class=\"fse\"> </span>(792.001)<span class=\"fse\"> </span>(76.478)<span class=\"fse\"> </span>Consumo de exi<span class=\"_ _4\"></span>stencias<span class=\"fse\"> </span>(799.680)<span class=\"fse\"> </span>(712.804)<span class=\"fse\"> </span>Variaci\u00f3n de exis<span class=\"_ _4\"></span>tencias de terren<span class=\"_ _87\"></span>os<span class=\"fse\"> </span>698.757 <span class=\"fse\"> </span>(92.570)<span class=\"fse\"> </span>Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de producto<span class=\"_ _4\"></span>s terminados y en <span class=\"_ _4\"></span>curso<span class=\"fse\"> </span>80 <span class=\"fse ls0\"> </span>-<span class=\"fse\"> </span>Deterioro aplicado a<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>las venta<span class=\"_ _4\"></span>s de suelo<span class=\"fse\"> </span>(2.425)<span class=\"fse\"> </span>-<span class=\"fse\"> </span>Coste directo de ve<span class=\"_ _4\"></span>ntas<span class=\"ffa fse\"> </span>(895.269)<span class=\"ffa fse\"> </span>(881.852)<span class=\"ffa fse\"> </span>Coste directo de pres<span class=\"_ _4\"></span>taci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"ffa fse\"> </span>(9.673)<span class=\"ffa fse\"> </span>(6.331)<span class=\"ffa fse\"> </span>Total coste directo<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>de ventas y <span class=\"_ _4\"></span>prestaci\u00f3n de serv<span class=\"_ _4\"></span>icios<span class=\"ffa fse\"> </span>(904.942)<span class=\"ffa fse\"> </span>(888.183)<span class=\"ffa fse\"> </span>El <span class=\"_ _cf\"></span>detalle <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>composici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>\u201cmargen <span class=\"_ _cf\"></span>bruto\u201d <span class=\"_ _d4\"></span><span class=\"ffa\">correspondiente <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ejercicios <span class=\"_ _cf\"></span>anuales <span class=\"_ _cf\"></span>terminados <span class=\"_ _cf\"></span>el </span>31 de marzo de 2025 y 31 de marzo de 2024, es el siguiente: Miles de Euros Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">5<span class=\"fse\"> </span></span>Ejercicio anua<span class=\"_ _4\"></span>l terminado el 31 de marzo de 202<span class=\"ls0\">4<span class=\"fse\"> </span></span>Variaci\u00f3n absoluta<span class=\"fse\"> </span>Variaci\u00f3n <span class=\"ls17\">por </span>l\u00ednea %<span class=\"fse\"> </span>Contribuci\u00f3n al<span class=\"_ _4\"></span> crecimiento de margen bruto %<span class=\"fse\"> </span>Ingresos por <span class=\"_ _4\"></span>venta de promocione<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>1.027.812 <span class=\"fse\"> </span>949<span class=\"ls0\">.</span>541 <span class=\"fse ls0\"> </span>78<span class=\"ls0\">.</span>171 <span class=\"fse ls0\"> </span>8,24% <span class=\"fse\"> </span>Coste directo de<span class=\"_ _4\"></span> ventas de promo<span class=\"_ _4\"></span>ciones<span class=\"fse\"> </span>(792.001)<span class=\"fse\"> </span>(726<span class=\"ls0\">.<span class=\"ls17\">976)</span><span class=\"fse\"> </span></span>(65<span class=\"ls0\">.<span class=\"ls17\">025)</span><span class=\"fse\"> </span></span>8,94% <span class=\"fse\"> </span>Margen bruto <span class=\"ff10\">\u2013</span> Pro<span class=\"_ _87\"></span>m<span class=\"_ _0\"></span>ociones<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>235.811 <span class=\"ffa fse\"> </span>222<span class=\"ls0\">.</span>565 <span class=\"ffa fse ls0\"> </span>13<span class=\"ls0\">.</span>246 <span class=\"ffa fse ls0\"> </span>5,95% <span class=\"ffa fse\"> </span>(252<span class=\"ls0\">,93%)<span class=\"ffa fse\"> </span></span>Margen bruto - Pr<span class=\"_ _4\"></span>omociones %<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>22,94% <span class=\"ffa fse\"> </span>23<span class=\"ls0\">,44% <span class=\"ffa fse\"> </span></span>(0<span class=\"ls0\">,55%)<span class=\"ffa fse\"> </span></span>(2<span class=\"ls0\">,13%) </span>Ingresos por <span class=\"_ _4\"></span>venta de suelos<span class=\"fse\"> </span>115.232 <span class=\"fse\"> </span>185<span class=\"ls0\">.</span>749 <span class=\"fse ls0\"> </span>(70<span class=\"ls0\">.<span class=\"ls17\">517)</span><span class=\"fse\"> </span></span>(37<span class=\"ls0\">,96%)<span class=\"fse\"> </span></span>Coste directo de<span class=\"_ _4\"></span> ventas de suelo<span class=\"_ _4\"></span>s<span class=\"fse\"> </span>(103.268)<span class=\"fse\"> </span>(154<span class=\"ls0\">.<span class=\"ls17\">876)</span><span class=\"fse\"> </span></span>51<span class=\"ls0\">.</span>608 <span class=\"fse ls0\"> </span>(33<span class=\"ls0\">,32%)<span class=\"fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o<span class=\"ffa fse\"> </span>11<span class=\"ls0\">.</span>964 <span class=\"ffa fse ls0\"> </span>30<span class=\"ls0\">.</span>873 <span class=\"ffa fse ls0\"> </span>(18<span class=\"ls0\">.<span class=\"ls17\">909)</span><span class=\"ffa fse\"> </span></span>(61<span class=\"ls0\">,25%)<span class=\"ffa fse\"> </span></span>361<span class=\"ls0\">,07% <span class=\"ffa fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> venta de suel<span class=\"_ _4\"></span>o %<span class=\"ffa fse\"> </span>10<span class=\"ls0\">,38% <span class=\"ffa fse\"> </span></span>16<span class=\"ls0\">,62% <span class=\"ffa fse\"> </span></span>(6<span class=\"ls0\">,24%)<span class=\"ffa fse\"> </span></span>(37<span class=\"ls0\">,55%)<span class=\"ffa\"> </span></span>Ingresos por pre<span class=\"_ _4\"></span>staci\u00f3n de servi<span class=\"_ _4\"></span>cios<span class=\"fse\"> </span>13<span class=\"ls0\">.</span>146 <span class=\"fse ls0\"> </span>9.<span class=\"ls17\">378 </span><span class=\"fse\"> </span>3.<span class=\"ls17\">768 </span><span class=\"fse\"> </span>40<span class=\"ls0\">,18% <span class=\"fse\"> </span></span>Coste directo de<span class=\"_ _4\"></span> prestaci\u00f3n de <span class=\"_ _4\"></span>servicios<span class=\"fse\"> </span>(9<span class=\"ls0\">.<span class=\"ls17\">673)</span><span class=\"fse\"> </span></span>(6<span class=\"ls0\">.<span class=\"ls17\">331)</span><span class=\"fse\"> </span></span>(3<span class=\"ls0\">.<span class=\"ls17\">342)</span><span class=\"fse\"> </span></span>52<span class=\"ls0\">,79% <span class=\"fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios<span class=\"ffa fse\"> </span>3.<span class=\"ls17\">473 </span><span class=\"ffa fse\"> </span>3.<span class=\"ls17\">047 </span><span class=\"ffa fse\"> </span>426 <span class=\"ffa fse ls0\"> </span>13<span class=\"ls0\">,98% <span class=\"ffa fse\"> </span></span>(8<span class=\"ls0\">,13%)<span class=\"ffa fse\"> </span></span>Margen bruto por<span class=\"_ _4\"></span> prestaci\u00f3n de<span class=\"_ _4\"></span> servicios %<span class=\"ffa fse\"> </span>26<span class=\"ls0\">,42% <span class=\"ffa fse\"> </span></span>32<span class=\"ls0\">,49% <span class=\"ffa fse\"> </span></span>(6<span class=\"ls0\">,07%)<span class=\"ffa fse\"> </span></span>(18<span class=\"ls0\">,68%)<span class=\"ffa\"> </span></span>Ingresos por venta<span class=\"_ _4\"></span>s y prestaci\u00f3<span class=\"_ _4\"></span>n de servicios<span class=\"ffa fse\"> </span>1.<span class=\"ls17\">156</span>.<span class=\"ls17\">190 </span><span class=\"ffa fse\"> </span>1.<span class=\"ls17\">144</span>.<span class=\"ls17\">668 </span><span class=\"ffa fse\"> </span>11<span class=\"ls0\">.</span>522 <span class=\"ffa fse ls0\"> </span>1,01% <span class=\"ffa fse\"> </span>Coste directo de ve<span class=\"_ _4\"></span>ntas y prest<span class=\"_ _87\"></span>aci\u00f3n de servicios<span class=\"ffa fse\"> </span>(904<span class=\"ls0\">.<span class=\"ls17\">942)</span><span class=\"ffa fse\"> </span></span>(888<span class=\"ls0\">.<span class=\"ls17\">183)</span><span class=\"ffa fse\"> </span></span>(16<span class=\"ls0\">.<span class=\"ls17\">759)</span><span class=\"ffa fse\"> </span></span>1,89% <span class=\"ffa fse\"> </span>MARGEN BRU<span class=\"_ _4\"></span>TO<span class=\"ffa fse\"> </span>251<span class=\"ls0\">.</span>248 <span class=\"ffa fse ls0\"> </span>256<span class=\"ls0\">.</span>485 <span class=\"ffa fse ls0\"> </span>(5<span class=\"ls0\">.<span class=\"ls17\">237)</span><span class=\"ffa fse\"> </span></span>(2<span class=\"ls0\">,04%)<span class=\"ffa fse\"> </span></span>100<span class=\"ls0\">,00% <span class=\"ffa fse\"> </span></span>MARGEN BRU<span class=\"_ _4\"></span>TO %<span class=\"ffa fse\"> </span>21<span class=\"ls0\">,73% <span class=\"ffa fse\"> </span></span>22<span class=\"ls0\">,41% <span class=\"ffa fse\"> </span></span>(0<span class=\"ls0\">,68%)<span class=\"ffa fse\"> </span></span>(3<span class=\"ls0\">,03%)<span class=\"ffa\"> </span></span>El <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _d2\"></span>bruto <span class=\"_ _d3\"></span>consolidado <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _d3\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>lcanza <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _d3\"></span>251<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>millones <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>euros, <span class=\"_ _d3\"></span>manteni\u00e9ndose <span class=\"_ _d2\"></span>en <span class=\"_ _d3\"></span>niveles s\u00f3lidos, <span class=\"_ _d3\"></span>reflejo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>fortaleza <span class=\"_ _d3\"></span>operativa <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>modelo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>negocio<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>di<span class=\"_ _0\"></span>sciplina <span class=\"_ _d3\"></span>en <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>ejecuci\u00f3n. <span class=\"_ _d4\"></span>A pesar <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>entorno <span class=\"_ _0\"></span>marcado <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>cierta <span class=\"_ _cf\"></span>normalizaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m\u00e1rgenes, <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>evoluci\u00f3n <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>l\u00edneas <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>actividad<span class=\"_ _4\"></span> confirma el car\u00e1cter equilibrado y resiliente de la estrategia del Grupo. La  actividad  promotora  contin\u00faa  siendo  el  principal  impulsor  del  margen  bruto  consolidado,  con  un crecimiento <span class=\"_ _0\"></span>del +8<span class=\"_ _0\"></span>,2% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ingresos y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>mejora <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>+6,0% e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>argen <span class=\"_ _0\"></span>bruto, <span class=\"_ _0\"></span>situando el <span class=\"_ _0\"></span>\u201cm<span class=\"_ _0\"></span>argen bruto promotor <span class=\"_ _d4\"></span>medio\u201d <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>s<span class=\"_ _0\"></span>\u00f3lido <span class=\"_ _d4\"></span>22,94%. <span class=\"_ _d4\"></span>Estos <span class=\"_ _d3\"></span>resultados <span class=\"_ _d4\"></span>revalidan <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"> </span>capacidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d4\"></span>generar retornos <span class=\"_ _d2\"> </span>atractivos <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>forma <span class=\"_ _d2\"></span>consistente, <span class=\"_ _d2\"></span>incluso <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>contextos <span class=\"_ _d2\"> </span>m\u00e1s <span class=\"_ _d2\"> </span>exigentes <span class=\"_ _d2\"> </span>desde <span class=\"_ _d2\"></span>el <span class=\"_ _d2\"></span>punto <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>v<span class=\"_ _0\"></span>ista operativo. La <span class=\"_ _d3\"> </span>venta <span class=\"_ _d2\"> </span>de <span class=\"_ _d4\"></span>su<span class=\"_ _0\"></span>elos <span class=\"_ _d3\"></span>mantiene <span class=\"_ _d3\"> </span>una <span class=\"_ _d2\"> </span>contribuci\u00f3n <span class=\"_ _d3\"> </span>positiva <span class=\"_ _d3\"> </span>al <span class=\"_ _d3\"> </span>resultado, <span class=\"_ _d3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _d3\"> </span>un <span class=\"_ _d3\"> </span>\u201cm<span class=\"_ _0\"></span>argen <span class=\"_ _d3\"> </span>bruto\u201d <span class=\"_ _d3\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>10<span class=\"_ _0\"></span>,4%, fruto <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>gesti\u00f3n <span class=\"_ _d6\"> </span>proactiva <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>selectiva <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>cartera, <span class=\"_ _d6\"> </span>perfectamente <span class=\"_ _d6\"> </span>alineada <span class=\"_ _d6\"> </span>con <span class=\"_ _d6\"> </span>los <span class=\"_ _d6\"> </span>objetivos <span class=\"_ _d6\"> </span>de rotaci\u00f3n <span class=\"_ _d4\"></span>estrat\u00e9gica <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>reaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>valor. <span class=\"_ _d4\"></span>Este <span class=\"_ _d4\"></span>desempe\u00f1o <span class=\"_ _d4\"></span>refuerza <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>flexibilidad <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d3\"></span>para <span class=\"_ _d4\"></span>activar valor a lo largo del ciclo, maximizando la rentabilidad de su porfolio. La  divisi\u00f3n <span class=\"_ _d6\"> </span>de  Servicios <span class=\"_ _d6\"> </span>Inmobiliarios  avanza <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d5\"> </span>forma  d<span class=\"_ _4\"></span>ecidida,  con <span class=\"_ _d6\"> </span>un  crecimiento <span class=\"_ _d6\"> </span>del  +40,2% <span class=\"_ _d5\"> </span>en ingresos <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>una <span class=\"_ _cf\"></span>mejora <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>+14,0% <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>margen <span class=\"_ _d4\"></span>bruto, <span class=\"_ _cf\"></span>consolidando <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>posici\u00f3n <span class=\"_ _d4\"></span>como <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>negocio complementaria <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>alto <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _cf\"></span>a\u00f1adido, <span class=\"_ _cf\"></span>palanca <span class=\"_ _cf\"></span>clave <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>estra<span class=\"_ _0\"></span>tegia <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>diversificaci\u00f3n <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>coinversi\u00f3n <span class=\"_ _cf\"></span>del Grupo.<span class=\"_ _260\"> </span>En <span class=\"_ _d6\"> </span>conjunto, <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d5\"> </span>demuestra <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>s\u00f3lida <span class=\"_ _d5\"> </span>capacidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>ejecuci\u00f3n <span class=\"_ _d5\"> </span>y <span class=\"_ _d6\"> </span>adaptaci\u00f3n, <span class=\"_ _d6\"> </span>avanzando <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>la consolidaci\u00f3n  de  <span class=\"ls14\">su</span> <span class=\"_ _d6\"> </span>m<span class=\"_ _0\"></span>odelo  operativo  dif<span class=\"_ _4\"></span>erencial,  orientado  al <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>recimiento  rentable, <span class=\"_ _d5\"> </span>la  sostenibilidad<span class=\"_ _4\"></span> financiera y la generaci\u00f3n continua de valor para sus accioni<span class=\"_ _4\"></span>stas<span class=\"_ _260\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "19.3    Gastos de personal, y Gastos comerciales, generales y administrativos <span class=\"ff14\">(\u201cSG&amp;A\u201d)</span>, <span class=\"lsc\">y </span>detalle de la plantilla La composici\u00f3n de este ep\u00edgrafe de la cuenta de p\u00e9rdidas y ganancias consolidada <span class=\"_ _0\"></span>es la siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Personal<span class=\"fse\"> </span>23.679<span class=\"fse\"> </span>21.657<span class=\"fse\"> </span>Transacciones <span class=\"_ _4\"></span>con pagos basado<span class=\"_ _4\"></span>s en instrumento<span class=\"_ _4\"></span>s de patrimonio <span class=\"ffd\">(\u201cLTIP\u201d)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></span>4.066<span class=\"fse\"> </span>6.522<span class=\"fse\"> </span>Arrendamientos<span class=\"fse\"> </span>906<span class=\"fse ls0\"> </span>619<span class=\"fse ls0\"> </span>Licencias de <span class=\"_ _4\"></span>software, mantenimie<span class=\"_ _4\"></span>nto y conservaci\u00f3n<span class=\"fse\"> </span>2.210<span class=\"fse\"> </span>2.500<span class=\"fse\"> </span>Servicios profe<span class=\"_ _4\"></span>sionales<span class=\"fse\"> </span>6.395<span class=\"fse\"> </span>4.915<span class=\"fse\"> </span>Primas de segur<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>340<span class=\"fse ls0\"> </span>188<span class=\"fse ls0\"> </span>Publicidad y prop<span class=\"_ _4\"></span>aganda<span class=\"fse\"> </span>2.989<span class=\"fse\"> </span>1.861<span class=\"fse\"> </span>Suministros<span class=\"fse\"> </span>96<span class=\"fse ls0\"> </span>59<span class=\"fse ls0\"> </span>Otros servicios<span class=\"_ _4\"></span>, tributos y varios<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>2.821<span class=\"fse\"> </span>Gastos y servicio<span class=\"_ _4\"></span>s financieros<span class=\"fse\"> </span>659<span class=\"fse ls0\"> </span>479<span class=\"fse ls0\"> </span>44.332<span class=\"ffa fse\"> </span>41.621<span class=\"ffa fse\"> </span>La <span class=\"_ _d4\"></span>partida <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"> </span>\u201cTransacciones <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>pagos <span class=\"_ _d4\"></span>basados <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _d3\"></span></span>(\u201cLTIP\u201d)\u201d <span class=\"_ _d4\"></span>incluye <span class=\"_ _d4\"></span>la dotaci\u00f3n realizada por el Grupo <span class=\"lsc\">al </span>Plan de Incentivos a Largo Plazo descritos en la Nota <span class=\"ls12\">14</span>.9 a<span class=\"_ _0\"></span>nterior. La <span class=\"_ _cf\"></span>partida <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ffa\">Licencias <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>software, <span class=\"_ _cf\"></span>mantenimiento <span class=\"_ _cf\"></span>y <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onservaci\u00f3n<span class=\"_ _0\"></span></span>\u201d <span class=\"_ _cf\"></span>incluye<span class=\"ffa\">, <span class=\"_ _cf\"></span>principalm<span class=\"_ _4\"></span>ente<span class=\"_ _0\"></span>, <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>coste </span>de<span class=\"ls0\"> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>icenciamiento <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>antenimiento <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>licencias <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span><span class=\"ffd\">software\u201d</span>, <span class=\"_ _cf\"></span>cuyo <span class=\"_ _0\"></span>incremento <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>debe <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>inversi\u00f3n </span>efectuada por e<span class=\"_ _0\"></span>l Grupo en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>aplicaciones inform\u00e1ticas<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>para agilizar <span class=\"_ _0\"></span>e incrementar l<span class=\"_ _0\"></span>a e<span class=\"_ _0\"></span>ficiencia y mejo<span class=\"_ _0\"></span>ra de procesos administrativos y de negocio. En este <span class=\"_ _0\"></span>ejercicio se ha <span class=\"_ _0\"></span>imputado como coste <span class=\"_ _0\"></span>directo <span class=\"_ _0\"></span>a la l\u00edn<span class=\"_ _0\"></span>ea de <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>Prestaci\u00f3n de Se<span class=\"_ _0\"></span>rvicios<span class=\"ffd ls26\">\u201d,</span> <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>gastos de estructura<span class=\"ffd\">\u201d</span>, dado que estos servicios se prestar\u00e1n desde las direcciones territoriales de la Compa\u00f1\u00eda. En <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>n\u00famero <span class=\"_ _cf\"></span>medio <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonas <span class=\"_ _cf\"></span>empleadas <span class=\"_ _cf\"></span>en<span class=\"_ _4\"></span> las <span class=\"_ _d6\"> </span>distintas <span class=\"_ _d6\"> </span>entidades <span class=\"_ _d6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>componen <span class=\"_ _d5\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d6\"> </span>ha <span class=\"_ _d6\"> </span>sido <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>3<span class=\"lsc\">35 <span class=\"_ _d2\"> </span></span>personas <span class=\"_ _d6\"> </span>(n\u00famero <span class=\"_ _d6\"> </span>medi<span class=\"_ _0\"></span>o <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>308 personas en el ejercicio anual terminado el 31 de marzo de 2024<span class=\"ls13\">).</span> La <span class=\"_ _d3\"></span>distribuci\u00f3n <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>ategor\u00edas <span class=\"_ _d4\"></span>del <span class=\"_ _d3\"></span>n\u00famero <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>personas <span class=\"_ _d3\"></span>empleadas <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>31 <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de marzo de 2024 es la siguiente: 31.03.2025<span class=\"fse\"> </span>31.03.2024<span class=\"fse\"> </span>Hombres<span class=\"fse\"> </span>Mujeres<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Hombres<span class=\"fse\"> </span>Mujeres<span class=\"fse\"> </span>Total<span class=\"fse\"> </span>Titulados super<span class=\"_ _4\"></span>iores<span class=\"fse\"> </span>1<span class=\"ls17\">23</span><span class=\"fse\"> </span>104<span class=\"fse ls0\"> </span>227<span class=\"fse ls0\"> </span>112<span class=\"fse ls0\"> </span>95<span class=\"fse ls0\"> </span>202<span class=\"fse ls0\"> </span>Titulados medios<span class=\"_ _4\"></span><span class=\"fse\"> </span>42<span class=\"fse ls0\"> </span>46<span class=\"fse ls0\"> </span>88<span class=\"fse ls0\"> </span>36<span class=\"fse ls0\"> </span>36<span class=\"fse ls0\"> </span>69<span class=\"fse ls0\"> </span>Resto<span class=\"fse\"> </span>13<span class=\"fse\"> </span>30<span class=\"fse ls0\"> </span>43<span class=\"fse ls0\"> </span>11<span class=\"fse ls0\"> </span>20<span class=\"fse ls0\"> </span>32<span class=\"fse ls0\"> </span>Total<span class=\"ffa fse\"> </span>1<span class=\"ls17\">78</span><span class=\"ffa fse\"> </span>1<span class=\"ls17\">80</span><span class=\"ffa fse\"> </span>358<span class=\"ffa fse ls0\"> </span>159<span class=\"ffa fse ls0\"> </span>151<span class=\"ffa fse ls0\"> </span>303<span class=\"_ _260\"> </span>Al <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">2025</span> <span class=\"_ _d3\"></span>estaban <span class=\"_ _d3\"></span>empleadas <span class=\"_ _d3\"></span>dos <span class=\"_ _d4\"></span>personas <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>discapacidad <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _d4\"></span>o <span class=\"_ _d3\"></span>igual <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>33% (<span class=\"lsc\">dos</span> personas al 31 de marzo de 2024<span class=\"ls13\">).<span class=\"_ _260\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "19.3    Gastos de personal, y Gastos comerciales, generales y administrativos <span class=\"ff14\">(\u201cSG&amp;A\u201d)</span>, <span class=\"lsc\">y </span>detalle de la plantilla La composici\u00f3n de este ep\u00edgrafe de la cuenta de p\u00e9rdidas y ganancias consolidada <span class=\"_ _0\"></span>es la siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Personal<span class=\"fse\"> </span>23.679<span class=\"fse\"> </span>21.657<span class=\"fse\"> </span>Transacciones <span class=\"_ _4\"></span>con pagos basado<span class=\"_ _4\"></span>s en instrumento<span class=\"_ _4\"></span>s de patrimonio <span class=\"ffd\">(\u201cLTIP\u201d)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span></span>4.066<span class=\"fse\"> </span>6.522<span class=\"fse\"> </span>Arrendamientos<span class=\"fse\"> </span>906<span class=\"fse ls0\"> </span>619<span class=\"fse ls0\"> </span>Licencias de <span class=\"_ _4\"></span>software, mantenimie<span class=\"_ _4\"></span>nto y conservaci\u00f3n<span class=\"fse\"> </span>2.210<span class=\"fse\"> </span>2.500<span class=\"fse\"> </span>Servicios profe<span class=\"_ _4\"></span>sionales<span class=\"fse\"> </span>6.395<span class=\"fse\"> </span>4.915<span class=\"fse\"> </span>Primas de segur<span class=\"_ _4\"></span>os<span class=\"fse\"> </span>340<span class=\"fse ls0\"> </span>188<span class=\"fse ls0\"> </span>Publicidad y prop<span class=\"_ _4\"></span>aganda<span class=\"fse\"> </span>2.989<span class=\"fse\"> </span>1.861<span class=\"fse\"> </span>Suministros<span class=\"fse\"> </span>96<span class=\"fse ls0\"> </span>59<span class=\"fse ls0\"> </span>Otros servicios<span class=\"_ _4\"></span>, tributos y varios<span class=\"fse\"> </span>2.992<span class=\"fse\"> </span>2.821<span class=\"fse\"> </span>Gastos y servicio<span class=\"_ _4\"></span>s financieros<span class=\"fse\"> </span>659<span class=\"fse ls0\"> </span>479<span class=\"fse ls0\"> </span>44.332<span class=\"ffa fse\"> </span>41.621<span class=\"ffa fse\"> </span>La <span class=\"_ _d4\"></span>partida <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"> </span>\u201cTransacciones <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>pagos <span class=\"_ _d4\"></span>basados <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>patrimonio<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _d3\"></span></span>(\u201cLTIP\u201d)\u201d <span class=\"_ _d4\"></span>incluye <span class=\"_ _d4\"></span>la dotaci\u00f3n realizada por el Grupo <span class=\"lsc\">al </span>Plan de Incentivos a Largo Plazo descritos en la Nota <span class=\"ls12\">14</span>.9 a<span class=\"_ _0\"></span>nterior.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "19.4     Gastos financieros, netos El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">, <span class=\"_ _d2\"> </span>netos\u201d</span> <span class=\"_ _d2\"> </span>calculados <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>inter\u00e9s efectivo<span class=\"ffd\">\u201d</span> ha sido el siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Gastos de intere<span class=\"_ _4\"></span>ses <span class=\"ls19\">(1)</span><span class=\"fse\"> </span>41.790<span class=\"fse\"> </span>41.675<span class=\"fse\"> </span>Con entidades de<span class=\"_ _4\"></span> cr\u00e9dito<span class=\"fse\"> </span>29.4<span class=\"ls17\">86</span><span class=\"fse\"> </span>24.284<span class=\"fse\"> </span>Bono y p<span class=\"ls17\">agar\u00e9s</span><span class=\"fse\"> </span>12.304<span class=\"fse\"> </span>17.391<span class=\"fse\"> </span>Impuestos AJD y<span class=\"_ _4\"></span> avales <span class=\"ls19\">(2)</span><span class=\"fse\"> </span>14.138<span class=\"fse\"> </span>11.536<span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por otras de<span class=\"_ _4\"></span>udas <span class=\"ffc ls19\">(3)<span class=\"ls0\"> = </span>(1)<span class=\"ls0\"> + </span>(2)</span><span class=\"ffa fse\"> </span>55.928<span class=\"ffa fse ls0\"> </span>53.211<span class=\"ffa fse\"> </span>Capitalizaci\u00f3n de<span class=\"_ _4\"></span> gastos finan<span class=\"_ _4\"></span>cieros como ma<span class=\"_ _4\"></span>yor valor de \u201cex<span class=\"_ _4\"></span>istencias\u201d<span class=\"ffa\"> <span class=\"ffc ls19\">(4)</span><span class=\"fse\"> </span></span>(25.862) <span class=\"fse\"> </span>(27.115) <span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por deuda n<span class=\"_ _4\"></span>etos de capita<span class=\"_ _4\"></span>lizaci\u00f3n <span class=\"ffc ls19\">(5)<span class=\"ls0\"> = </span>(3)<span class=\"ls0\"> + </span>(4)</span><span class=\"ffa fse\"> </span>30.0<span class=\"ls17\">66</span><span class=\"ffa fse\"> </span>26.096<span class=\"ffa fse\"> </span>El <span class=\"_ _d1\"> </span>Grupo  ha <span class=\"_ _d1\"> </span>registrado  un <span class=\"_ _d1\"> </span>incremento  en  lo<span class=\"_ _0\"></span>s <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>gastos  financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>  netos <span class=\"_ _d1\"> </span>de  capitalizaci\u00f3n  c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _d9\"> </span>fundamentalmente, <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>un <span class=\"_ _d9\"> </span>mayor <span class=\"_ _d9\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _db\"> </span>fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> <span class=\"_ _d9\"> </span>asociado <span class=\"_ _db\"> </span>a <span class=\"_ _d9\"> </span>promociones <span class=\"_ _db\"> </span>ya terminadas,  cuyo <span class=\"_ _d6\"> </span>coste<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>no  e<span class=\"_ _4\"></span>s  capitalizable,  si <span class=\"_ _d5\"> </span>bien <span class=\"_ _d5\"> </span>se  h<span class=\"_ _4\"></span>a  visto <span class=\"_ _d5\"> </span>parcialmente <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>ompensado<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>por  la disminuci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>coste <span class=\"_ _d6\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>la <span class=\"_ _d2\"> </span>dis<span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>deuda <span class=\"_ _d2\"> </span>corporativa <span class=\"_ _d2\"> </span>ligada<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>tipos <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>referencia <span class=\"_ _d6\"> </span>que desde <span class=\"_ _cf\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2025 <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>experimentado <span class=\"_ _cf\"></span>una <span class=\"_ _0\"></span>disminuci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>entre <span class=\"_ _cf\"></span>132 <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>144 <span class=\"_ _0\"></span>puntos b\u00e1sicos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "19.4     Gastos financieros, netos El <span class=\"_ _d2\"> </span>importe <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>gastos <span class=\"_ _d2\"> </span>financieros<span class=\"_ _0\"></span><span class=\"ffd\">, <span class=\"_ _d2\"> </span>netos\u201d</span> <span class=\"_ _d2\"> </span>calculados <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span><span class=\"ffd\">\u201c</span>m\u00e9todo <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>tipo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>inter\u00e9s efectivo<span class=\"ffd\">\u201d</span> ha sido el siguiente: Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Gastos de intere<span class=\"_ _4\"></span>ses <span class=\"ls19\">(1)</span><span class=\"fse\"> </span>41.790<span class=\"fse\"> </span>41.675<span class=\"fse\"> </span>Con entidades de<span class=\"_ _4\"></span> cr\u00e9dito<span class=\"fse\"> </span>29.4<span class=\"ls17\">86</span><span class=\"fse\"> </span>24.284<span class=\"fse\"> </span>Bono y p<span class=\"ls17\">agar\u00e9s</span><span class=\"fse\"> </span>12.304<span class=\"fse\"> </span>17.391<span class=\"fse\"> </span>Impuestos AJD y<span class=\"_ _4\"></span> avales <span class=\"ls19\">(2)</span><span class=\"fse\"> </span>14.138<span class=\"fse\"> </span>11.536<span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por otras de<span class=\"_ _4\"></span>udas <span class=\"ffc ls19\">(3)<span class=\"ls0\"> = </span>(1)<span class=\"ls0\"> + </span>(2)</span><span class=\"ffa fse\"> </span>55.928<span class=\"ffa fse ls0\"> </span>53.211<span class=\"ffa fse\"> </span>Capitalizaci\u00f3n de<span class=\"_ _4\"></span> gastos finan<span class=\"_ _4\"></span>cieros como ma<span class=\"_ _4\"></span>yor valor de \u201cex<span class=\"_ _4\"></span>istencias\u201d<span class=\"ffa\"> <span class=\"ffc ls19\">(4)</span><span class=\"fse\"> </span></span>(25.862) <span class=\"fse\"> </span>(27.115) <span class=\"fse\"> </span>Gastos financ<span class=\"_ _4\"></span>ieros por deuda n<span class=\"_ _4\"></span>etos de capita<span class=\"_ _4\"></span>lizaci\u00f3n <span class=\"ffc ls19\">(5)<span class=\"ls0\"> = </span>(3)<span class=\"ls0\"> + </span>(4)</span><span class=\"ffa fse\"> </span>30.0<span class=\"ls17\">66</span><span class=\"ffa fse\"> </span>26.096<span class=\"ffa fse\"> </span>El <span class=\"_ _d1\"> </span>Grupo  ha <span class=\"_ _d1\"> </span>registrado  un <span class=\"_ _d1\"> </span>incremento  en  lo<span class=\"_ _0\"></span>s <span class=\"_ _d1\"> </span><span class=\"ffd\">\u201c</span>gastos  financieros<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>  netos <span class=\"_ _d1\"> </span>de  capitalizaci\u00f3n  c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _d9\"> </span>fundamentalmente, <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>un <span class=\"_ _d9\"> </span>mayor <span class=\"_ _d9\"> </span><span class=\"ffd\">\u201c</span>coste <span class=\"_ _db\"> </span>fi<span class=\"_ _0\"></span>nanciero<span class=\"ffd\">\u201d</span> <span class=\"_ _d9\"> </span>asociado <span class=\"_ _db\"> </span>a <span class=\"_ _d9\"> </span>promociones <span class=\"_ _db\"> </span>ya terminadas,  cuyo <span class=\"_ _d6\"> </span>coste<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>no  e<span class=\"_ _4\"></span>s  capitalizable,  si <span class=\"_ _d5\"> </span>bien <span class=\"_ _d5\"> </span>se  h<span class=\"_ _4\"></span>a  visto <span class=\"_ _d5\"> </span>parcialmente <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>ompensado<span class=\"_ _0\"></span> <span class=\"_ _d5\"> </span>por  la disminuci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d6\"> </span>coste <span class=\"_ _d6\"> </span><span class=\"lsc\">de <span class=\"_ _d2\"> </span></span>la <span class=\"_ _d2\"> </span>dis<span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>deuda <span class=\"_ _d2\"> </span>corporativa <span class=\"_ _d2\"> </span>ligada<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>a <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>tipos <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>referencia <span class=\"_ _d6\"> </span>que ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "20.<span class=\"ls0\"> <span class=\"_ _dc\"> </span>Operaciones c<span class=\"_ _0\"></span>on partes vinculadas </span>Se <span class=\"_ _0\"></span>consideran \u201cpartes <span class=\"_ _0\"></span>vinculadas\u201d al <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>adicionalmente a<span class=\"_ _0\"></span> las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>Dependientes, Asociadas, <span class=\"_ _0\"></span>los accionistas <span class=\"_ _d4\"></span>y<span class=\"_ _0\"></span>/o <span class=\"_ _d4\"></span><span class=\"ffd\">socios, <span class=\"_ _d3\"></span>el <span class=\"_ _d4\"></span>\u201cpersonal <span class=\"_ _d4\"></span>clave<span class=\"_ _0\"></span>\u201d <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"> </span>Direcci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d3\"> </span>(miembros <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>su <span class=\"_ _d3\"> </span>Consejo <span class=\"_ _d3\"> </span>de </span>Administraci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>Directores, <span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>unto <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>sus <span class=\"_ _0\"></span>familiares <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ercanos), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>las <span class=\"_ _cf\"></span>entidades <span class=\"_ _0\"></span>sobre <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l personal <span class=\"_ _d4\"></span>clave <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>Direcci\u00f3n <span class=\"_ _cf\"></span>pueda <span class=\"_ _d4\"></span>ejercer <span class=\"_ _d4\"></span>una <span class=\"_ _d4\"></span>influencia <span class=\"_ _cf\"></span>significativa <span class=\"_ _d4\"></span>o <span class=\"_ _d4\"></span>tener <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _d4\"></span>control <span class=\"_ _cf\"></span>o <span class=\"_ _d4\"></span>ser <span class=\"_ _d4\"></span>influido por <span class=\"_ _0\"></span>ellas. <span class=\"_ _0\"></span>En concreto, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>entiende <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>situaciones d<span class=\"_ _0\"></span>e vinculaci\u00f3n <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>realizadas con <span class=\"_ _0\"></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 <span class=\"_ _d1\"> </span>disposiciones <span class=\"_ _d1\"> </span>del <span class=\"_ _d1\"> </span>Mi<span class=\"_ _0\"></span>nisterio <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>Econom\u00eda <span class=\"_ _d1\"> </span>y <span class=\"_ _d1\"> </span>Hacienda <span class=\"_ _d1\"> </span>en <span class=\"_ _d1\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _d1\"> </span>orden <span class=\"_ _d1\"> </span>EHA <span class=\"_ _d1\"> </span>30<span class=\"_ _0\"></span>50/2004 <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>15 <span class=\"_ _d1\"> </span>de septiembre, <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d3\"></span>Comisi\u00f3n <span class=\"_ _d4\"></span>Nacional <span class=\"_ _d3\"></span>del <span class=\"_ _d4\"></span>M<span class=\"_ _0\"></span>ercado <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>Valores<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span><span class=\"ffd\">(\u201cCNMV\u201d) <span class=\"_ _d4\"></span></span>en <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>Circular <span class=\"_ _d4\"></span>1<span class=\"_ _0\"></span>/2005 <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>1 <span class=\"_ _d4\"></span>de abril. Las <span class=\"_ _d4\"></span>principales <span class=\"_ _cf\"></span>transacciones <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>partes <span class=\"_ _d4\"></span>vincul<span class=\"_ _0\"></span>adas <span class=\"_ _cf\"></span>efectuadas<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _d4\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de marzo de 2025, son las siguientes: - <span class=\"_ _da\"> </span><span class=\"ff11\">Aportaciones y financiaci\u00f3n a entidades asociadas<span class=\"_ _0\"></span> y servicios de gesti\u00f3n </span>Se  han  realizado<span class=\"_ _4\"></span>  aportaciones  de <span class=\"_ _d5\"> </span>capital  y <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>oncesi\u00f3n  de  cr\u00e9<span class=\"_ _4\"></span>ditos  a  socieda<span class=\"_ _4\"></span>des  participadas, destinados a financiar proyectos de d<span class=\"_ _0\"></span>esarrollo inmobiliario. Asimismo, se han formalizado contratos de <span class=\"_ _d3\"></span>prestaci\u00f3n <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>servicios <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>gesti\u00f3n, <span class=\"_ _d3\"></span>monitoring <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>comercializaci\u00f3n <span class=\"_ _d2\"></span>de <span class=\"_ _d4\"></span>ac<span class=\"_ _0\"></span>tivos, <span class=\"_ _d3\"></span>garantizando <span class=\"_ _d3\"></span>la supervisi\u00f3n y el correcto avance de las promociones en curso. A estos efectos se\u00f1alar, que - <span class=\"_ _ed\"> </span>En<span class=\"_ _0\"></span>  el <span class=\"_ _d5\"> </span>ejercicio  2019 <span class=\"_ _d6\"> </span>el<span class=\"_ _0\"></span>  Grup<span class=\"_ _4\"></span>o  firm\u00f3 <span class=\"_ _d5\"> </span>un  contr<span class=\"_ _4\"></span>ato  de <span class=\"_ _d6\"> </span>ge<span class=\"_ _0\"></span>sti\u00f3n <span class=\"_ _d5\"> </span>inmobiliaria <span class=\"_ _d5\"> </span>con  la <span class=\"_ _d6\"> </span>en<span class=\"_ _0\"></span>tidad Winslaro <span class=\"_ _d2\"> </span>IT<span class=\"_ _0\"></span>G, <span class=\"_ _d2\"> </span>S.L. <span class=\"_ _d2\"> </span>Dura<span class=\"_ _0\"></span>nte <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>ejercicio <span class=\"_ _d6\"> </span>terminado <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>2025 <span class=\"_ _d2\"> </span>el <span class=\"_ _d6\"> </span>Grupo <span class=\"_ _d2\"> </span>ha vendido <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que oste<span class=\"_ _0\"></span>ntaba <span class=\"_ _0\"></span>en di<span class=\"_ _0\"></span>cha e<span class=\"_ _0\"></span>ntidad, <span class=\"_ _0\"></span>pero <span class=\"_ _0\"></span>sigue <span class=\"_ _0\"></span>operando <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>vigencia el contrato<span class=\"_ _0\"></span> de gesti\u00f3n <span class=\"_ _0\"></span>anteriormente mencionado<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>El terreno so<span class=\"_ _0\"></span>bre el <span class=\"_ _0\"></span>cual se <span class=\"_ _0\"></span>va a <span class=\"_ _0\"></span>realizar la promoci\u00f3n <span class=\"_ _cf\"></span>inmobiliaria <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ropiedad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>una <span class=\"_ _cf\"></span>parte <span class=\"_ _0\"></span>relacionada <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _cf\"></span>Castlelake <span class=\"_ _cf\"></span>(matr<span class=\"_ _4\"></span>iz superior <span class=\"_ _cf\"></span>tambi\u00e9n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Hipoteca <span class=\"_ _cf\"></span>43, <span class=\"_ _cf\"></span>S.\u00e0.r.l., <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>Accionista <span class=\"_ _cf\"></span>Mayoritario<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Sociedad Dominante),  para  la <span class=\"_ _ea\"> </span>gesti\u00f3n  promo<span class=\"_ _0\"></span>tora  integral  de  una  promoci\u00f3n  radicada  en <span class=\"_ _ea\"> </span>Madrid<span class=\"_ _cf\"></span> (\u201cCarriles\u201d)<span class=\"ffa\">, a cambio de un fee de gesti\u00f3n. </span>- <span class=\"_ _ed\"> </span>Con<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>fecha <span class=\"_ _d0\"> </span>24<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>septiembre <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>202<span class=\"_ _0\"></span>4 <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span>Grupo <span class=\"_ _d0\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _d0\"> </span>firmado <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>contrato <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>g<span class=\"_ _0\"></span>esti\u00f3n inmobiliaria <span class=\"_ _d4\"></span>con <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>entidad <span class=\"_ _d3\"></span>VEL <span class=\"_ _d4\"></span>VINT-I<span class=\"_ _0\"></span>-U, <span class=\"_ _d4\"></span>S.L. <span class=\"_ _d3\"></span>El <span class=\"_ _d4\"></span>te<span class=\"_ _0\"></span>rreno <span class=\"_ _d4\"></span>sobre <span class=\"_ _d4\"></span>el <span class=\"_ _d3\"></span>cual <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>realizar <span class=\"_ _d4\"></span>la promoci\u00f3n <span class=\"_ _cf\"></span>inmobiliaria <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ropiedad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>una <span class=\"_ _cf\"></span>parte <span class=\"_ _0\"></span>relacionada <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _cf\"></span>Castlelake <span class=\"_ _cf\"></span>(matr<span class=\"_ _4\"></span>iz superior <span class=\"_ _cf\"></span>tambi\u00e9n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>Hipoteca <span class=\"_ _cf\"></span>43, <span class=\"_ _cf\"></span>S.\u00e0.r.l., <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>Accionista <span class=\"_ _cf\"></span>Mayoritario<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Sociedad Dominante), <span class=\"_ _d3\"></span>para <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>gesti\u00f3n <span class=\"_ _d4\"></span>promotora <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>ntegral <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>una <span class=\"_ _d4\"></span>promoci\u00f3n <span class=\"_ _d3\"></span>radicada <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>Andorra, <span class=\"_ _d4\"></span>a cambio de un fee de gesti\u00f3n. - <span class=\"_ _da\"> </span><span class=\"ff11\">Constituci\u00f3n de Joint Ventures: </span>- <span class=\"_ _da\"> </span>Los <span class=\"_ _cf\"></span>d\u00edas <span class=\"_ _0\"></span>22<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>23 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>2024, <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>suscribi\u00f3 <span class=\"_ _cf\"></span>acuerdos <span class=\"_ _0\"></span>vinculantes <span class=\"_ _cf\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>veh\u00edculo<span class=\"_ _4\"></span> gestionado <span class=\"_ _d5\"> </span>por <span class=\"_ _d5\"> </span>Banco <span class=\"_ _d6\"> </span>Santande<span class=\"_ _0\"></span>r <span class=\"_ _d5\"> </span>para <span class=\"_ _d6\"> </span>el  desarrollo  y <span class=\"_ _d6\"> </span>operaci\u00f3n  de <span class=\"_ _d6\"> </span>complejos <span class=\"_ _d5\"> </span>de <span class=\"_ _d5\"> </span>vivienda<span class=\"_ _4\"></span> compartida <span class=\"_ _d1\"> </span>(\u201cFlexliving\u201d) <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>Valencia <span class=\"_ _d1\"> </span>y <span class=\"_ _d1\"> </span>M<span class=\"_ _0\"></span>adrid, <span class=\"_ _d1\"> </span>mediante <span class=\"_ _d1\"> </span>dos <span class=\"_ _d0\"> </span>Joint <span class=\"_ _d1\"> </span>Ventures <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>las <span class=\"_ _ea\"> </span>q<span class=\"_ _0\"></span>ue participa <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>forma <span class=\"_ _d3\"></span>minoritaria <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>trav\u00e9s <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e: <span class=\"_ _d3\"></span>Servicios <span class=\"_ _d4\"></span>Inmobiliarios <span class=\"_ _d4\"></span>Residencial <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>Venta <span class=\"_ _d4\"></span>JV <span class=\"_ _d4\"></span>2, S.L.U. (participaci\u00f3n del 10%) y Flexliving Valdemar\u00edn, S.L. (participaci\u00f3n del 10%). - <span class=\"_ _da\"> </span>Con <span class=\"_ _cf\"></span>fecha 13 <span class=\"_ _cf\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad procedi\u00f3 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>participaciones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as<span class=\"_ _4\"></span> sociedades <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _d4\"></span>Atalanta, <span class=\"_ _cf\"></span>S.L.U., <span class=\"_ _cf\"></span>Aedas <span class=\"_ _d4\"></span>KS <span class=\"_ _cf\"></span>El <span class=\"_ _cf\"></span>Verger, <span class=\"_ _d4\"></span>S.L.U., <span class=\"_ _cf\"></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _d4\"></span>Finley, <span class=\"_ _cf\"></span>S.L.U., Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d3\"></span>Finley, <span class=\"_ _d3\"></span>S.L.U., <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d3\"></span>Llunare, <span class=\"_ _d3\"></span>S.L.U., <span class=\"_ _d3\"></span>Aedas <span class=\"_ _d3\"></span>KS <span class=\"_ _d3\"></span>Rocabella, <span class=\"_ _d3\"></span>S.L.U., <span class=\"_ _d3\"></span>Aedas <span class=\"_ _d4\"></span>KS Silgar, <span class=\"_ _d2\"> </span>S.L.U. <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>entidad <span class=\"_ _d2\"> </span>luxemburguesa <span class=\"_ _d2\"> </span>Fiji <span class=\"_ _d2\"> </span>Investment <span class=\"_ _d2\"> </span>Holding, <span class=\"_ _d2\"> </span>S.\u00e0.r.l. <span class=\"_ _d2\"> </span>(en <span class=\"_ _d2\"> </span>adelante, <span class=\"_ _d2\"> </span>\u201cFiji Investment <span class=\"_ _cf\"></span>Holding, <span class=\"_ _cf\"></span>S.\u00e0.r.l.\u201d <span class=\"_ _0\"></span>o <span class=\"_ _cf\"></span>\u201cFIJI\u201d<span class=\"ffa\"> <span class=\"_ _cf\"></span>), <span class=\"_ _cf\"></span>entidad <span class=\"_ _cf\"></span>participada <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>45% <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>inicio <span class=\"_ _cf\"></span>del<span class=\"_ _4\"></span> </span>proyecto <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>resta<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>55% <span class=\"_ _cf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _cf\"></span>fondos <span class=\"_ _0\"></span>gestionados <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>King <span class=\"_ _0\"></span>Street). <span class=\"_ _cf\"></span>La <span class=\"_ _cf\"></span>operaci\u00f3n <span class=\"_ _cf\"></span>se<span class=\"_ _4\"></span> realiz\u00f3 <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>dichas <span class=\"_ _0\"></span>participaciones, <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>ha <span class=\"_ _0\"></span>generado <span class=\"_ _cf\"></span>resu<span class=\"_ _4\"></span>ltado alguno en la compraventa.<span class=\"_ _260\"> </span>Las <span class=\"_ _df\"> </span>c<span class=\"_ _0\"></span>itadas <span class=\"_ _df\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _d8\"> </span>tienen <span class=\"_ _df\"> </span>por <span class=\"_ _d8\"> </span>objeto <span class=\"_ _df\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d8\"> </span>desarroll<span class=\"_ _4\"></span>o <span class=\"_ _d8\"> </span>de <span class=\"_ _d8\"> </span>determinadas <span class=\"_ _df\"> </span>promociones inmobiliarias <span class=\"_ _d2\"> </span>en <span class=\"_ _d3\"></span>diversas <span class=\"_ _d2\"> </span>ubicaciones <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>te<span class=\"_ _0\"></span>rritorio <span class=\"_ _d3\"></span>espa\u00f1ol, <span class=\"_ _d2\"> </span>bajo <span class=\"_ _d2\"> </span>un <span class=\"_ _d3\"></span>r\u00e9gim<span class=\"_ _0\"></span>en <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>co<span class=\"_ _cf\"></span>-inversi\u00f3n durante la promoci\u00f3n. En <span class=\"_ _d4\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>contexto, <span class=\"_ _d3\"></span>la <span class=\"_ _d4\"></span>Sociedad <span class=\"_ _d4\"></span>ma<span class=\"_ _0\"></span>ntiene, <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>fecha <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>formulaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>las <span class=\"_ _d3\"></span>presentes <span class=\"_ _d4\"></span>cuentas anuales, <span class=\"_ _0\"></span>participaciones y <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oncedidos a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cFIJI\u201c (entidad <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ostenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capital social <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _cf\"></span>mencionadas) <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>importes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>13.857 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>20.785 <span class=\"_ _cf\"></span>mil<span class=\"_ _0\"></span>es<span class=\"_ _4\"></span> de euros, respectivamente. Asimismo, c<span class=\"_ _0\"></span>abe se\u00f1alar <span class=\"_ _0\"></span>que los <span class=\"_ _0\"></span>terrenos <span class=\"_ _0\"></span>sobre los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se desarrollar\u00e1n <span class=\"_ _0\"></span>dichas promociones <span class=\"_ _d4\"></span><span class=\"ffd\">\u2014<span class=\"_ _260\"> </span></span>enmarcadas e<span class=\"_ _0\"></span>n el d<span class=\"_ _0\"></span>enominado \u201cProyecto <span class=\"_ _0\"></span>FIJI\u201d<span class=\"_ _0\"></span>\u2014<span class=\"ffa\"> han<span class=\"_ _0\"></span> sido <span class=\"_ _0\"></span>transmitidos por <span class=\"_ _0\"></span>distintas sociedades </span>del <span class=\"_ _d0\"> </span>grupo <span class=\"_ _d1\"> </span>Aedas <span class=\"_ _d0\"> </span>Homes, <span class=\"_ _d1\"> </span>S.A. <span class=\"_ _d1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d1\"> </span>Sociedades <span class=\"_ _d0\"> </span>Dependientes, <span class=\"_ _d1\"> </span>por <span class=\"_ _d0\"> </span>un <span class=\"_ _d0\"> </span>importe <span class=\"_ _d1\"> </span>conjunto <span class=\"_ _d1\"> </span>de aproximadamente <span class=\"_ _cf\"></span>82,1 <span class=\"_ _d4\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _d4\"></span>generando <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>\u201cmargen <span class=\"_ _cf\"></span>b<span class=\"_ _0\"></span>ruto\u201d <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>aproximadamente de 9 millones de euros. Las <span class=\"_ _d4\"></span>principales <span class=\"_ _cf\"></span>transacciones <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>partes <span class=\"_ _d4\"></span>vinculadas <span class=\"_ _cf\"></span>efectuadas <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _cf\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de marzo de 2024 son las siguientes: - <span class=\"_ _da\"> </span><span class=\"ff11\">Aportaciones y financiaci\u00f3n a entidades asociadas<span class=\"_ _0\"></span> y servicios de gesti\u00f3n </span>Se  han  realizado<span class=\"_ _4\"></span>  aportaciones  de <span class=\"_ _d5\"> </span>capital  y <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>oncesi\u00f3n  de  cr\u00e9<span class=\"_ _4\"></span>ditos  a  socieda<span class=\"_ _4\"></span>des <span class=\"_ _d1\"> </span>participadas, destinados a financiar proyectos de d<span class=\"_ _0\"></span>esarrollo inmobiliario. Asimismo, se han formalizado contratos de <span class=\"_ _d3\"></span>prestaci\u00f3n <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>servicios <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>gesti\u00f3n, <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>onitoring <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>comercializaci\u00f3n <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>activos, <span class=\"_ _d3\"></span>garantizando <span class=\"_ _d3\"></span>la supervisi\u00f3n y el correcto avance de las promociones en curso. - <span class=\"_ _da\"> </span><span class=\"ff11\">Constituci\u00f3n de Joint Ventures: </span>Con <span class=\"_ _d4\"></span>fecha <span class=\"_ _d4\"></span>5 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>febrero <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2024, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _d3\"></span>Dominante <span class=\"_ _d4\"></span>suscribi\u00f3 <span class=\"_ _d4\"></span>un <span class=\"_ _d4\"></span>contrato <span class=\"_ _d4\"></span>privado <span class=\"_ _d4\"></span>con <span class=\"_ _d4\"></span>Java Investments Holdings S.\u00e0.r.l<span class=\"_ _0\"></span>. (sociedad participada indirectamente por fondos gestionados por King Street) <span class=\"_ _d4\"></span>para <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>constituci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>una <span class=\"_ _d3\"></span>Joint <span class=\"_ _d4\"></span>V<span class=\"ffd\">enture <span class=\"_ _d4\"></span>(la <span class=\"_ _d3\"> </span>\u201cJV\u201d) <span class=\"_ _d4\"></span>orientada <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>promoci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>viviendas </span>destinadas <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>venta <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>particulares <span class=\"_ _d3\"></span>(Build <span class=\"_ _d4\"></span>To <span class=\"_ _d3\"></span>Sell <span class=\"_ _d2\"> </span><span class=\"ffd\">\u2013</span> <span class=\"_ _d4\"></span>BTS) <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d3\"></span>Espa\u00f1a. <span class=\"_ _d4\"></span>El <span class=\"_ _d4\"></span>acuerdo <span class=\"_ _d3\"></span>contempla <span class=\"_ _d3\"></span>un compromiso de capital conjunto de 270 millones de euros, de los<span class=\"_ _0\"></span> cuales 150 millones se destinan a 7 <span class=\"_ _0\"></span>proyectos <span class=\"_ _cf\"></span>en curs<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(682 <span class=\"_ _0\"></span>unidades) <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>120 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>prev\u00e9n <span class=\"_ _0\"></span>invertir <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>nue<span class=\"_ _4\"></span>vas <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>de suelo <span class=\"_ _d5\"> </span>residencial <span class=\"_ _d6\"> </span>en  u<span class=\"_ _4\"></span>n <span class=\"_ _d5\"> </span>plazo <span class=\"_ _d6\"> </span>m\u00e1ximo  de<span class=\"_ _4\"></span> <span class=\"_ _d5\"> </span>18 <span class=\"_ _d6\"> </span>m<span class=\"_ _0\"></span>eses. <span class=\"_ _d6\"> </span>La <span class=\"_ _d5\"> </span>Sociedad <span class=\"_ _d6\"> </span>man<span class=\"_ _0\"></span>tiene <span class=\"_ _d6\"> </span>una <span class=\"_ _d5\"> </span>participaci\u00f3n minoritaria <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>JV <span class=\"_ _d6\"> </span>y <span class=\"_ _d6\"> </span>minoritaria <span class=\"_ _d6\"> </span>e <span class=\"_ _d2\"> </span>indirecta <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>los <span class=\"_ _d2\"> </span>ve<span class=\"_ _0\"></span>h\u00edculos <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>inversi\u00f3n <span class=\"_ _d6\"> </span>que <span class=\"_ _d2\"> </span>desarrollan <span class=\"_ _d6\"> </span>los proyectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>desarrollo <span class=\"_ _0\"></span>inmobiliario<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>que i<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _0\"></span>reduci\u00e9ndose <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diversos hitos de avance en cada proyecto, y<span class=\"_ _0\"></span> asume adem\u00e1s la gesti\u00f3n integral de las promociones a trav\u00e9s de contratos de prestaci\u00f3n de servicios. Asimismo, <span class=\"_ _d2\"> </span>el <span class=\"_ _d3\"></span>20<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _d3\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d3\"></span>firm\u00f3 <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"></span>acuerdo <span class=\"_ _d3\"></span>con <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>grupo <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>i<span class=\"_ _0\"></span>nversores espa\u00f1oles  para  l<span class=\"_ _4\"></span>a  constituci<span class=\"_ _4\"></span>\u00f3n  de <span class=\"_ _d5\"> </span>una  segunda  Joint  Venture <span class=\"_ _d5\"> </span>destinada  al <span class=\"_ _d6\"> </span>de<span class=\"_ _0\"></span>sarrollo  de<span class=\"_ _4\"></span>  dos proyectos <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>viviendas <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>Las  Ro<span class=\"_ _4\"></span>zas <span class=\"_ _d5\"> </span>(Madrid) <span class=\"_ _d2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>Zaragoza, <span class=\"_ _d6\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _d6\"> </span>un <span class=\"_ _d5\"> </span>total <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>198 <span class=\"_ _d5\"> </span>unidades. <span class=\"_ _d6\"> </span>El compromiso <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>capital<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>conjunto <span class=\"_ _cf\"></span>asciende <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>20 <span class=\"_ _cf\"></span>millones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _cf\"></span>correspondiendo <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Soci<span class=\"_ _0\"></span>edad una <span class=\"_ _db\"> </span>participaci\u00f3n <span class=\"_ _d0\"> </span>del <span class=\"_ _db\"> </span>24,5%, <span class=\"_ _d0\"> </span>asumiendo <span class=\"_ _db\"> </span>igualmente <span class=\"_ _db\"> </span>las <span class=\"_ _d0\"> </span>labores <span class=\"_ _db\"> </span>de <span class=\"_ _d0\"> </span>g<span class=\"_ _0\"></span>esti\u00f3n <span class=\"_ _d0\"> </span>integral <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>las promociones. 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 del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>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=\"_ _cf\"></span><span class=\"lsc\">2025</span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los saldos mantenidos con sociedades vinculadas al Grupo a 31 de marzo de 2025:<div class=\"c w17c h113 gs274\"><div class=\"t m0 x13 h57 ya3e ffb fs15 fc0 sc0 ls0 ws0\">Ejercicio <span class=\"_ _d8\"> </span>anual <span class=\"_ _d8\"> </span>terminado <span class=\"_ _d8\"> </span>el <span class=\"_ _d8\"> </span>31 <span class=\"_ _d7\"> </span>de </div><div class=\"t m0 x27 h57 y93e ffb fs15 fc0 sc0 ls0 ws0\">marzo de 2025 </div></div><div class=\"c w17d h75 gs275\"><div class=\"t m0 x152 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w17e h76 gs276\"><div class=\"t m0 x120 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos </div></div><div class=\"c w17f h76 gs277\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Gastos </div></div><div class=\"c w180 h114 gs278\"><div class=\"t m0 x7f h59 ya41 ffa fs15 fc0 sc0 ls0 ws0\">Importe Neto de <span class=\"_ _4\"></span>la Cifra de </div><div class=\"t m0 x11b h59 y42 ffa fs15 fc0 sc0 ls0 ws0\">Negocios </div></div><div class=\"c w145 h115 gs279\"><div class=\"t m0 x4e h59 y1c7 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos </div><div class=\"t m0 x27 h59 y1ce ffa fs15 fc0 sc0 ls0 ws0\">financieros </div></div><div class=\"c w17f h115 gs27a\"><div class=\"t m0 x13 h59 ya42 ffa fs15 fc0 sc0 ls0 ws0\">Aprovisionamien<span class=\"_ _4\"></span>tos </div><div class=\"t m0 x5 h59 yb5 ffa fs15 fc0 sc0 ls0 ws0\">y otros gasto<span class=\"_ _4\"></span>s de </div><div class=\"t m0 x7f h59 y4c2 ffa fs15 fc0 sc0 ls0 ws0\">explotaci\u00f3n </div></div><div class=\"c w181 hb5 gs27b\"><div class=\"t m0 x7f h59 y65a ffa fs15 fc0 sc0 ls0 ws0\">Ventas </div></div><div class=\"c w15f hb5 gs27c\"><div class=\"t m0 x30 h59 y659 ffa fs15 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de </div><div class=\"t m0 xd4 h59 y42 ffa fs15 fc0 sc0 ls0 ws0\">servicios </div></div><div class=\"c w17c h76 gs27d\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Fonsal\u00eda<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w181 h76 gs27e\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">105 <span class=\"ls0\"> </span></div></div><div class=\"c w15f h76 gs27f\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.529  </div></div><div class=\"c w145 h76 gs280\"><div class=\"t m0 x2d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">133 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h76 gs281\"><div class=\"t m0 x72 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs282\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Levan<span class=\"_ _4\"></span>te, S.L.  </div></div><div class=\"c w181 h75 gs283\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">2.097  </div></div><div class=\"c w15f h75 gs284\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.480  </div></div><div class=\"c w145 h75 gs285\"><div class=\"t m0 xf h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">50 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h75 gs286\"><div class=\"t m0 x72 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs287\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Iberia<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w181 h75 gs288\"><div class=\"t m0 x82 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">234 <span class=\"ls0\"> </span></div></div><div class=\"c w15f h75 gs289\"><div class=\"t m0 x97 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">1.242  </div></div><div class=\"c w145 h75 gs28a\"><div class=\"t m0 xf h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">51 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h75 gs28b\"><div class=\"t m0 x72 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs28c\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Santa Clar<span class=\"_ _4\"></span>a, S.L.  </div></div><div class=\"c w181 h76 gs28d\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">523 <span class=\"ls0\"> </span></div></div><div class=\"c w15f h76 gs28e\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.263  </div></div><div class=\"c w145 h76 gs28f\"><div class=\"t m0 xf h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">78 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h76 gs290\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs291\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Java Investmen<span class=\"_ _4\"></span>t Holding, S.\u00c0.R.L.<span class=\"_ _4\"></span>  </div></div><div class=\"c w181 h75 gs292\"><div class=\"t m0 xc5 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs293\"><div class=\"t m0 x73 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w145 h75 gs294\"><div class=\"t m0 x95 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.948  </div></div><div class=\"c w17f h75 gs295\"><div class=\"t m0 x72 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs296\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">BTS Servicios In<span class=\"_ _4\"></span>mobiliarios JV1<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w181 h75 gs297\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs298\"><div class=\"t m0 x97 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">2.451  </div></div><div class=\"c w145 h75 gs299\"><div class=\"t m0 x2d h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">166 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h75 gs29a\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs29b\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Altacus Investmen<span class=\"_ _87\"></span>t<span class=\"_ _0\"></span>s, S.A. </div></div><div class=\"c w181 h76 gs29c\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h76 gs29d\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.997  </div></div><div class=\"c w145 h76 gs29e\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h76 gs29f\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2a0\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Cirilla Investmen<span class=\"_ _4\"></span>ts, S.A. </div></div><div class=\"c w181 h75 gs2a1\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs2a2\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.581  </div></div><div class=\"c w145 h75 gs2a3\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2a4\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2a5\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Lysistrata Inve<span class=\"_ _4\"></span>stments, S.A. </div></div><div class=\"c w181 h75 gs2a6\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs2a7\"><div class=\"t m0 xe h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">659 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2a8\"><div class=\"t m0 x73 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2a9\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs2aa\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio Son Puig,<span class=\"_ _4\"></span> S.L. </div></div><div class=\"c w181 h76 gs2ab\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h76 gs2ac\"><div class=\"t m0 x96 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">98 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h76 gs2ad\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h76 gs2ae\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h8a gs2af\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio Promo<span class=\"_ _4\"></span>ci\u00f3n IV, S.L.  </div></div><div class=\"c w181 h8a gs2b0\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h8a gs2b1\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">105 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h8a gs2b2\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h8a gs2b3\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2b4\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Espacio Promo<span class=\"_ _4\"></span>ci\u00f3n VII, S.L.  </div></div><div class=\"c w181 h75 gs2b5\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs2b6\"><div class=\"t m0 x96 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">72 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2b7\"><div class=\"t m0 x73 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2b8\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs2b9\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio Promo<span class=\"_ _4\"></span>ci\u00f3n VIII, S.L.  </div></div><div class=\"c w181 h76 gs2ba\"><div class=\"t m0 xc5 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h76 gs2bb\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">106 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h76 gs2bc\"><div class=\"t m0 x8c h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h76 gs2bd\"><div class=\"t m0 x72 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2be\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Atalanta<span class=\"_ _4\"></span>, S.L.U. </div></div><div class=\"c w181 h75 gs2bf\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">5.043  </div></div><div class=\"c w15f h75 gs2c0\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">173 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2c1\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2c2\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2c3\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Volan<span class=\"_ _4\"></span>ta, S.L.U.  </div></div><div class=\"c w181 h75 gs2c4\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">3.680  </div></div><div class=\"c w15f h75 gs2c5\"><div class=\"t m0 x96 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">69 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2c6\"><div class=\"t m0 x73 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2c7\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs2c8\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS El Ver<span class=\"_ _4\"></span>ger, S.L.U. </div></div><div class=\"c w181 h76 gs2c9\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">4.135  </div></div><div class=\"c w15f h76 gs2ca\"><div class=\"t m0 x7d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w145 h76 gs2cb\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h76 gs2cc\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2cd\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Finley<span class=\"_ _4\"></span>, S.L.U.  </div></div><div class=\"c w181 h75 gs2ce\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">13.877  </div></div><div class=\"c w15f h75 gs2cf\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">196 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2d0\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2d1\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2d2\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Llunare<span class=\"_ _4\"></span>, S.L.U  </div></div><div class=\"c w181 h75 gs2d3\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">5.228  </div></div><div class=\"c w15f h75 gs2d4\"><div class=\"t m0 x96 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">93 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2d5\"><div class=\"t m0 x73 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2d6\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs2d7\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Silgar<span class=\"_ _4\"></span>, S.L.U.  </div></div><div class=\"c w181 h76 gs2d8\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">17.793  </div></div><div class=\"c w15f h76 gs2d9\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">629 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h76 gs2da\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h76 gs2db\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2dc\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Rocabel<span class=\"_ _4\"></span>la, S.L.U. </div></div><div class=\"c w181 h75 gs2dd\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">32.466  </div></div><div class=\"c w15f h75 gs2de\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">396 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2df\"><div class=\"t m0 x73 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2e0\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h75 gs2e1\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Allegra Nature,<span class=\"_ _4\"></span> S.L.  </div></div><div class=\"c w181 h75 gs2e2\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h75 gs2e3\"><div class=\"t m0 x96 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">17 <span class=\"ls0\"> </span></div></div><div class=\"c w145 h75 gs2e4\"><div class=\"t m0 x73 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17f h75 gs2e5\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w17c h76 gs2e6\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _4\"></span>S.L. </div></div><div class=\"c w181 h76 gs2e7\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w15f h76 gs2e8\"><div class=\"t m0 x97 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.013  </div></div><div class=\"c w145 h76 gs2e9\"><div class=\"t m0 x2d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">391 <span class=\"ls0\"> </span></div></div><div class=\"c w17f h76 gs2ea\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h75 gs2eb\"><div class=\"t m0 x73 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">85.181  </div></div><div class=\"c w15f h75 gs2ec\"><div class=\"t m0 x94 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">15.169  </div></div><div class=\"c w145 h75 gs2ed\"><div class=\"t m0 x95 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">2.818  </div></div><div class=\"c w17f h75 gs2ee\"><div class=\"t m0 x87 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w183 h75 gs2f0\"><div class=\"t m0 x6c h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c wd7 h117 gs2f1\"><div class=\"t m0 x13 h57 ya41 ffb fs15 fc0 sc0 ls0 ws0\">31 de marzo de<span class=\"_ _4\"></span> 2025 </div></div><div class=\"c w184 h117 gs2f2\"><div class=\"t m0 x9b h59 ya4f ffa fs15 fc0 sc0 ls0 ws0\">Clientes, </div><div class=\"t m0 xc8 h59 ya41 ffa fs15 fc0 sc0 ls0 ws0\">cuentas a </div><div class=\"t m0 x4e h59 ya50 ffa fs15 fc0 sc0 ls0 ws0\">cobrar </div></div><div class=\"c w185 h117 gs2f3\"><div class=\"t m0 xc h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Cr\u00e9ditos <span class=\"ls1a\">a </span></div><div class=\"t m0 x30 h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">corto plazo </div></div><div class=\"c w184 h117 gs2f4\"><div class=\"t m0 xc h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Cr\u00e9ditos a </div><div class=\"t m0 x30 h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">largo plazo </div></div><div class=\"c w186 h117 gs2f5\"><div class=\"t m0 x5 h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Terrenos y </div><div class=\"t m0 x27 h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">solares </div></div><div class=\"c w187 h117 gs2f6\"><div class=\"t m0 x12 h59 ya41 ffa fs15 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c wd7 h76 gs2f7\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio Promo<span class=\"_ _4\"></span>ci\u00f3n IV, S.L.  </div></div><div class=\"c w184 h76 gs2f8\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">112<span class=\"ls0\">  </span></div></div><div class=\"c w185 h76 gs2f9\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs2fa\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h76 gs2fb\"><div class=\"t m0 x6f h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w187 h76 gs2fc\"><div class=\"t m0 xaa h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c wd7 h75 gs2fd\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio Promo<span class=\"_ _4\"></span>ci\u00f3n VIII, S.L.  </div></div><div class=\"c w184 h75 gs2fe\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">135 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs2ff\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs300\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs301\"><div class=\"t m0 x6f h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w187 h75 gs302\"><div class=\"t m0 xaa h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c wd7 h75 gs303\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">BTS Servicios In<span class=\"_ _4\"></span>mobiliarios JV1<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w184 h75 gs304\"><div class=\"t m0 x6d h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">215<span class=\"ls0\">  </span></div></div><div class=\"c w185 h75 gs305\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs306\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs307\"><div class=\"t m0 x6f h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w187 h75 gs308\"><div class=\"t m0 xaa h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c wd7 h76 gs309\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Java Investmen<span class=\"_ _4\"></span>ts Holding, S.\u00c0.R.<span class=\"_ _4\"></span>L. </div></div><div class=\"c w184 h76 gs30a\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h76 gs30b\"><div class=\"t m0 x8e h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">2.111  </div></div><div class=\"c w184 h76 gs30c\"><div class=\"t m0 x7d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">31.442 </div></div><div class=\"c w186 h76 gs30d\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs30e\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs30f\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Levan<span class=\"_ _4\"></span>te, S.L.  </div></div><div class=\"c w184 h75 gs310\"><div class=\"t m0 x8e h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">2.753  </div></div><div class=\"c w185 h75 gs311\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">2 <span class=\"ls0\"> </span></div></div><div class=\"c w184 h75 gs312\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs313\"><div class=\"t m0 x6f h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w187 h75 gs314\"><div class=\"t m0 xaa h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c wd7 h75 gs315\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Iberia<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w184 h75 gs316\"><div class=\"t m0 x8e h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">1.387  </div></div><div class=\"c w185 h75 gs317\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs318\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs319\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs31a\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h76 gs31b\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Fonsal\u00eda<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w184 h76 gs31c\"><div class=\"t m0 x7b h59 y529 ffa fs15 fc0 sc0 ls19 ws0\">(274)<span class=\"ls0\"> </span></div></div><div class=\"c w185 h76 gs31d\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">692 <span class=\"ls0\"> </span></div></div><div class=\"c w184 h76 gs31e\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h76 gs31f\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs320\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs321\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Santa Clar<span class=\"_ _4\"></span>a, S.L.  </div></div><div class=\"c w184 h75 gs322\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">244 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs323\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">217 <span class=\"ls0\"> </span></div></div><div class=\"c w184 h75 gs324\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs325\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs326\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs327\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Altacus Investmen<span class=\"_ _4\"></span>ts, S.A  </div></div><div class=\"c w184 h75 gs328\"><div class=\"t m0 x6d h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">187 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs329\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs32a\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs32b\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs32c\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h76 gs32d\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Cirilla Investmen<span class=\"_ _4\"></span>ts, S.A. </div></div><div class=\"c w184 h76 gs32e\"><div class=\"t m0 x11b h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">60 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h76 gs32f\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs330\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h76 gs331\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs332\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs333\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Lysistrata Inve<span class=\"_ _4\"></span>stments, S.A.  </div></div><div class=\"c w184 h75 gs334\"><div class=\"t m0 x11b h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">81 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs335\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs336\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs337\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs338\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs339\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Global Disosto, <span class=\"_ _4\"></span>S.L.U. </div></div><div class=\"c w184 h75 gs33a\"><div class=\"t m0 x11b h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">46 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs33b\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs33c\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs33d\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs33e\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h9e gs33f\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Fiji Investment<span class=\"_ _4\"></span>s Holding, S.\u00c0.R.L </div></div><div class=\"c w184 h9e gs340\"><div class=\"t m0 x7d h9b y42 ffa fs15 fc0 sc0 ls0 ws0\">20.785<span class=\"ff16 fs17\"> </span></div></div><div class=\"c wd7 h75 gs341\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Atalanta<span class=\"_ _4\"></span>, S.L.U. </div></div><div class=\"c w184 h75 gs342\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">213 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs343\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs344\"><div class=\"t m0 x88 h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w186 h75 gs345\"><div class=\"t m0 x6f h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c w187 h75 gs346\"><div class=\"t m0 xaa h9b ya9 ff16 fs17 fc0 sc0 ls0 ws0\">-<span class=\"ffa fs15\"> </span></div></div><div class=\"c wd7 h75 gs347\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Finley<span class=\"_ _4\"></span>, S.L.U. </div></div><div class=\"c w184 h75 gs348\"><div class=\"t m0 x6d h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">239 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs349\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs34a\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs34b\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs34c\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h76 gs34d\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Llunare,<span class=\"_ _4\"></span> S.L.U. </div></div><div class=\"c w184 h76 gs34e\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">113 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h76 gs34f\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs350\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h76 gs351\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs352\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs353\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Rocabel<span class=\"_ _4\"></span>la, S.L.U<span class=\"ls1b\">. </span> </div></div><div class=\"c w184 h75 gs354\"><div class=\"t m0 x7d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">23.558  </div></div><div class=\"c w185 h75 gs355\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs356\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs357\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs358\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs359\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Silgar, <span class=\"_ _4\"></span>S.L.U. </div></div><div class=\"c w184 h75 gs35a\"><div class=\"t m0 x8e h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">3.042  </div></div><div class=\"c w185 h75 gs35b\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h75 gs35c\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs35d\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs35e\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h76 gs35f\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Volanta,<span class=\"_ _4\"></span> S.L.U. </div></div><div class=\"c w184 h76 gs360\"><div class=\"t m0 x11b h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">84 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h76 gs361\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs362\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h76 gs363\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs364\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs365\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Nueva Marina Real<span class=\"_ _4\"></span> Estate, S.L.<span class=\"_ _4\"></span>  </div></div><div class=\"c w184 h75 gs366\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">230 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs367\"><div class=\"t m0 x8e h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">4.035  </div></div><div class=\"c w184 h75 gs368\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs369\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs36a\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs36b\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Torres y Santa <span class=\"_ _4\"></span>Marta, S.L.  </div></div><div class=\"c w184 h75 gs36c\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h75 gs36d\"><div class=\"t m0 x11b h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">92<span class=\"ls0\">  </span></div></div><div class=\"c w184 h75 gs36e\"><div class=\"t m0 x88 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs36f\"><div class=\"t m0 x6f h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs370\"><div class=\"t m0 xaa h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h76 gs371\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Partida de la R\u00e1pita<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w184 h76 gs372\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w185 h76 gs373\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs374\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">194<span class=\"ls0\"> </span></div></div><div class=\"c w186 h76 gs375\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h76 gs376\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd7 h75 gs377\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w184 h75 gs378\"><div class=\"t m0 x11b h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">97 <span class=\"ls0\"> </span></div></div><div class=\"c w185 h75 gs379\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">132<span class=\"ls0\">  </span></div></div><div class=\"c w184 h75 gs37a\"><div class=\"t m0 x88 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h75 gs37b\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h75 gs37c\"><div class=\"t m0 xaa h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w184 h76 gs37d\"><div class=\"t m0 x7d h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">32.522  </div></div><div class=\"c w185 h76 gs37e\"><div class=\"t m0 x8e h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">7.281  </div></div><div class=\"c w184 h76 gs37f\"><div class=\"t m0 x7d h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">52.401<span class=\"ffa\"> </span></div></div><div class=\"c w186 h76 gs380\"><div class=\"t m0 x6f h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">-<span class=\"ffa\"> </span></div></div><div class=\"c w187 h76 gs381\"><div class=\"t m0 xaa h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">-<span class=\"ffa\"> </span></div></div><div class=\"c w22 h0_1 gs382\"><div class=\"t m0 x2c h3c ya62 ffa fse fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2c h3c ya63 ffa fse 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 del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>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 2<span class=\"_ _0\"></span>024 y<span class=\"_ _0\"></span> los </div><div class=\"t m0 x2c h3c ya64 ffa fse fc0 sc0 ls0 ws0\">saldos mantenidos con sociedades vinculadas al Grupo a 31 de marzo de 2024: </div></div><div class=\"c w188 h118 gs383\"><div class=\"t m0 x13 h57 y9fd ffb fs15 fc0 sc0 ls0 ws0\">Ejercicio anual terminado el 31 de <span class=\"_ _0\"></span>marzo<span class=\"_ _4\"></span> </div><div class=\"t m0 x27 h57 ya65 ffb fs15 fc0 sc0 ls0 ws0\">de 2024 </div></div><div class=\"c w189 h75 gs384\"><div class=\"t m0 x10c h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w18a h76 gs385\"><div class=\"t m0 x6d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos </div></div><div class=\"c w18b h76 gs386\"><div class=\"t m0 x6f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Gastos </div></div><div class=\"c w181 h119 gs387\"><div class=\"t m0 x5 h59 ya67 ffa fs15 fc0 sc0 ls0 ws0\">Importe Neto </div><div class=\"t m0 x26 h59 y659 ffa fs15 fc0 sc0 ls0 ws0\">de la Cifra de </div><div class=\"t m0 xc8 h59 y42 ffa fs15 fc0 sc0 ls0 ws0\">Negocios </div></div><div class=\"c w18c h11a gs388\"><div class=\"t m0 x27 h59 ya68 ffa fs15 fc0 sc0 ls0 ws0\">Ingresos </div><div class=\"t m0 x30 h59 y823 ffa fs15 fc0 sc0 ls0 ws0\">financieros </div></div><div class=\"c w18b h11a gs389\"><div class=\"t m0 x13 h59 ya69 ffa fs15 fc0 sc0 ls0 ws0\">Aprovisionamien<span class=\"_ _4\"></span>tos </div></div><div class=\"c w181 hb5 gs38a\"><div class=\"t m0 x26 h59 y4c4 ffa fs15 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de </div><div class=\"t m0 x27 h59 y42 ffa fs15 fc0 sc0 ls0 ws0\">servicios </div></div><div class=\"c w188 h75 gs38b\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _4\"></span>S.L. </div></div><div class=\"c w181 h75 gs38c\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">366 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h75 gs38d\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">458 <span class=\"ls0\"> </span></div></div><div class=\"c w18b h75 gs38e\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h76 gs38f\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Serv. Inmobiliario<span class=\"_ _87\"></span>s<span class=\"_ _0\"></span> Licancabur, S.<span class=\"_ _4\"></span>L. </div></div><div class=\"c w181 h76 gs390\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">100 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h76 gs391\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h76 gs392\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs393\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Espacio \u00c1urea, <span class=\"_ _4\"></span>S.L. </div></div><div class=\"c w181 h75 gs394\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">184 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h75 gs395\"><div class=\"t m0 x117 h59 y529 ffa fs15 fc0 sc0 ls19 ws0\">(1)<span class=\"ls0\"> </span></div></div><div class=\"c w18b h75 gs396\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs397\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Residencial Hen<span class=\"_ _4\"></span>ao, S.L. </div></div><div class=\"c w181 h75 gs398\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">149 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h75 gs399\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h75 gs39a\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h9e gs39b\"><div class=\"t m0 x13 h59 y82e ffa fs15 fc0 sc0 ls0 ws0\">Nature Este, S.L.<span class=\"_ _4\"></span> </div></div><div class=\"c w181 h9e gs39c\"><div class=\"t m0 x5f h59 y82e ffa fs15 fc0 sc0 ls17 ws0\">19 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h9e gs39d\"><div class=\"t m0 xc5 h59 y82e ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h9e gs39e\"><div class=\"t m0 x87 h59 y82e ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs39f\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Errota Real Estate<span class=\"_ _4\"></span> </div></div><div class=\"c w181 h75 gs3a0\"><div class=\"t m0 x8e h59 y529 ffa fs15 fc0 sc0 ls19 ws0\">(114)<span class=\"ls0\"> </span></div></div><div class=\"c w18c h75 gs3a1\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h75 gs3a2\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs3a3\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Levan<span class=\"_ _4\"></span>te, S.L.U. </div></div><div class=\"c w181 h75 gs3a4\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.042  </div></div><div class=\"c w18c h75 gs3a5\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h75 gs3a6\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h76 gs3a7\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Iberia<span class=\"_ _4\"></span>, S.L.U. </div></div><div class=\"c w181 h76 gs3a8\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.348  </div></div><div class=\"c w18c h76 gs3a9\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h76 gs3aa\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs3ab\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Fonsal\u00eda<span class=\"_ _4\"></span>, S.L.U. </div></div><div class=\"c w181 h75 gs3ac\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.557  </div></div><div class=\"c w18c h75 gs3ad\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h75 gs3ae\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs3af\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Santa Clar<span class=\"_ _4\"></span>a, S.L.U.<span class=\"_ _4\"></span> </div></div><div class=\"c w181 h75 gs3b0\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.748  </div></div><div class=\"c w18c h75 gs3b1\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18b h75 gs3b2\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h76 gs3b3\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Java Investmen<span class=\"_ _4\"></span>t Holding, S.\u00c0.R.<span class=\"ls1a\">L.</span> </div></div><div class=\"c w181 h76 gs3b4\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h76 gs3b5\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">191 <span class=\"ls0\"> </span></div></div><div class=\"c w18b h76 gs3b6\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w188 h75 gs3b7\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">BTS Servicios In<span class=\"_ _4\"></span>mobiliarios JV1<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w181 h75 gs3b8\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h75 gs3b9\"><div class=\"t m0 x5f h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">22 <span class=\"ls0\"> </span></div></div><div class=\"c w18b h75 gs3ba\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w181 h75 gs3bb\"><div class=\"t m0 x87 h57 y52c ffb fs15 fc0 sc0 ls0 ws0\">6.399  </div></div><div class=\"c w18c h75 gs3bc\"><div class=\"t m0 x82 h57 y52c ffb fs15 fc0 sc0 ls17 ws0\">670 <span class=\"ls0\"> </span></div></div><div class=\"c w18b h75 gs3bd\"><div class=\"t m0 x87 h57 y52c ffb fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18f h75 gs3bf\"><div class=\"t m0 x13f h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Miles de Euros </div></div><div class=\"c w18e h117 gs3c0\"><div class=\"t m0 x13 h57 ya41 ffb fs15 fc0 sc0 ls0 ws0\">31 de marzo de<span class=\"_ _4\"></span> 2024 </div></div><div class=\"c w190 h117 gs3c1\"><div class=\"t m0 x27 h59 ya4f ffa fs15 fc0 sc0 ls0 ws0\">Clientes, </div><div class=\"t m0 xc8 h59 ya41 ffa fs15 fc0 sc0 ls0 ws0\">cuentas a </div><div class=\"t m0 x4e h59 ya50 ffa fs15 fc0 sc0 ls0 ws0\">cobrar </div></div><div class=\"c w18c h117 gs3c2\"><div class=\"t m0 xc h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Cr\u00e9ditos <span class=\"ls1a\">a </span></div><div class=\"t m0 x30 h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">corto plazo </div></div><div class=\"c w191 h117 gs3c3\"><div class=\"t m0 x14 h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Cr\u00e9ditos a largo<span class=\"_ _4\"></span> </div><div class=\"t m0 x71 h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">plazo </div></div><div class=\"c w192 h117 gs3c4\"><div class=\"t m0 x30 h59 ya51 ffa fs15 fc0 sc0 ls0 ws0\">Terrenos y </div><div class=\"t m0 x4d h59 ya52 ffa fs15 fc0 sc0 ls0 ws0\">solares </div></div><div class=\"c w190 h117 gs3c5\"><div class=\"t m0 x5 h59 ya41 ffa fs15 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c w18e h75 gs3c6\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _4\"></span>S.L. </div></div><div class=\"c w190 h75 gs3c7\"><div class=\"t m0 xe h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w18c h75 gs3c8\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">1.007  </div></div><div class=\"c w191 h75 gs3c9\"><div class=\"t m0 x2d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">4.642 </div></div><div class=\"c w192 h75 gs3ca\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3cb\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h75 gs3cc\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Espacio \u00c1urea, <span class=\"_ _4\"></span>S.L. </div></div><div class=\"c w190 h75 gs3cd\"><div class=\"t m0 x2 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">7 <span class=\"ls0\"> </span></div></div><div class=\"c w18c h75 gs3ce\"><div class=\"t m0 xe h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w191 h75 gs3cf\"><div class=\"t m0 x72 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w192 h75 gs3d0\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3d1\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h76 gs3d2\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">BTS Servicios In<span class=\"_ _4\"></span>mobiliarios JV1<span class=\"_ _4\"></span>, S.L.  </div></div><div class=\"c w190 h76 gs3d3\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">3.606  </div></div><div class=\"c w18c h76 gs3d4\"><div class=\"t m0 x5f h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">22 <span class=\"ls0\"> </span></div></div><div class=\"c w191 h76 gs3d5\"><div class=\"t m0 x2d h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">9.045 </div></div><div class=\"c w192 h76 gs3d6\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h76 gs3d7\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h75 gs3d8\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Levan<span class=\"_ _4\"></span>te, S.L.<span class=\"ls31\">U.</span> </div></div><div class=\"c w190 h75 gs3d9\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">7.116  </div></div><div class=\"c w18c h75 gs3da\"><div class=\"t m0 x82 h59 y529 ffa fs15 fc0 sc0 ls17 ws0\">670 <span class=\"ls0\"> </span></div></div><div class=\"c w191 h75 gs3db\"><div class=\"t m0 x72 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w192 h75 gs3dc\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3dd\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h75 gs3de\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Iberia<span class=\"_ _4\"></span>, S.L.<span class=\"ls31\">U.</span> </div></div><div class=\"c w190 h75 gs3df\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">2.388  </div></div><div class=\"c w18c h75 gs3e0\"><div class=\"t m0 x87 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">2.053  </div></div><div class=\"c w191 h75 gs3e1\"><div class=\"t m0 x72 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w192 h75 gs3e2\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3e3\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h76 gs3e4\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Fonsal\u00eda<span class=\"_ _4\"></span>, S.L.<span class=\"ls31\">U.</span>  </div></div><div class=\"c w190 h76 gs3e5\"><div class=\"t m0 x8e h59 y529 ffa fs15 fc0 sc0 ls19 ws0\">(817)<span class=\"ls0\"> </span></div></div><div class=\"c w18c h76 gs3e6\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">2.992  </div></div><div class=\"c w191 h76 gs3e7\"><div class=\"t m0 x72 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w192 h76 gs3e8\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h76 gs3e9\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h75 gs3ea\"><div class=\"t m0 x13 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">Aedas KS Santa Clar<span class=\"_ _4\"></span>a, S.L.<span class=\"ls32\">U.</span>  </div></div><div class=\"c w190 h75 gs3eb\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">5.093  </div></div><div class=\"c w18c h75 gs3ec\"><div class=\"t m0 x87 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">5.034  </div></div><div class=\"c w191 h75 gs3ed\"><div class=\"t m0 x72 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w192 h75 gs3ee\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3ef\"><div class=\"t m0 xc5 h59 y529 ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18e h75 gs3f0\"><div class=\"t m0 x13 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">Java Investmen<span class=\"_ _4\"></span>t Holding, S.\u00e0.r.l. </div></div><div class=\"c w190 h75 gs3f1\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w18c h75 gs3f2\"><div class=\"t m0 x82 h59 y52c ffa fs15 fc0 sc0 ls17 ws0\">206 <span class=\"ls0\"> </span></div></div><div class=\"c w191 h75 gs3f3\"><div class=\"t m0 x97 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">42.135 </div></div><div class=\"c w192 h75 gs3f4\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3f5\"><div class=\"t m0 xc5 h59 y52c ffa fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3f6\"><div class=\"t m0 x73 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">17.393  </div></div><div class=\"c w18c h75 gs3f7\"><div class=\"t m0 x73 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">11.984  </div></div><div class=\"c w191 h75 gs3f8\"><div class=\"t m0 x97 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">55.821 </div></div><div class=\"c w192 h75 gs3f9\"><div class=\"t m0 xc5 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w190 h75 gs3fa\"><div class=\"t m0 xc5 h57 y529 ffb fs15 fc0 sc0 ls0 ws0\">- </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "La <span class=\"_ _cf\"></span>composici\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _d4\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _d4\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _cf\"></span>Dominante <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d3\"></span>2025 <span class=\"_ _cf\"></span>es <span class=\"_ _d4\"></span>la siguiente: - <span class=\"_ _e2\"> </span>D\u00aa. Cristina \u00c1lvarez \u00c1lvarez <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> Consejera independiente  - <span class=\"_ _e2\"> </span>D. Ed<span class=\"_ _0\"></span>uardo D\u00b4Alessandro Cishek <span class=\"ffd\">\u2013</span> Consejero dominical - <span class=\"_ _e2\"> </span>D. Sa<span class=\"_ _0\"></span>ntiago Fernandez Valbuena <span class=\"ffd\">\u2013</span> Presidente no ejecutivo - <span class=\"_ _e2\"> </span>D. J<span class=\"_ _0\"></span>avier Mart\u00ednez <span class=\"ffd\">\u2013</span> Piqueras Barcel\u00f3 <span class=\"ffd\">\u2013</span> Consejero externo - <span class=\"_ _e2\"> </span>D. J<span class=\"_ _0\"></span>avier Lapastora Turp\u00edn <span class=\"ffd\">\u2013</span> Consejero independiente - <span class=\"_ _e2\"> </span>D. Da<span class=\"_ _0\"></span>vid Mart\u00ednez Montero <span class=\"ffd\">\u2013</span> <span class=\"ffd\">Consejero Delegado (\u201cCEO\u201d)</span> - <span class=\"_ _e2\"> </span>D\u00aa. Milagros M\u00e9ndez Ure\u00f1a <span class=\"ffd\">\u2013<span class=\"_ _0\"></span></span> Consejera independiente Informaci\u00f3n en relaci\u00f3n con situaciones de conflicto de i<span class=\"_ _4\"></span>ntereses por parte de los Administradores<span class=\"_ _0\"></span> Durante <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _cf\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025 <span class=\"_ _cf\"></span>los <span class=\"_ _d4\"></span>Administradores, <span class=\"_ _cf\"></span>actuales <span class=\"_ _cf\"></span>y <span class=\"_ _d4\"></span>anteriores, de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad Dominante <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>con la <span class=\"_ _0\"></span>misma, <span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>sociedades de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Grupo al <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pertenece, operaciones ajenas al tr\u00e1fico ordinario o en condiciones disti<span class=\"_ _4\"></span>ntas a las de mercado.<span class=\"_ _0\"></span> Asimismo, <span class=\"_ _d3\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _d3\"></span>ese <span class=\"_ _d2\"></span>mismo <span class=\"_ _d3\"></span>periodo, <span class=\"_ _d2\"></span>ni <span class=\"_ _d3\"></span>dichos <span class=\"_ _d3\"></span>consej<span class=\"_ _0\"></span>eros <span class=\"_ _d3\"></span>ni <span class=\"_ _d2\"></span>las <span class=\"_ _d4\"></span>p<span class=\"_ _0\"></span>ersonas <span class=\"_ _d3\"></span>vinculadas <span class=\"_ _d2\"> </span>a <span class=\"_ _d3\"></span>los <span class=\"_ _d2\"> </span>mismos,<span class=\"_ _4\"></span> seg\u00fan <span class=\"_ _d4\"></span>se <span class=\"_ _cf\"></span>define <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>Ley <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Sociedades <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>Capital <span class=\"_ _cf\"></span>(<span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>LSC<span class=\"ffd\">\u201d</span>), <span class=\"_ _cf\"></span>han <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>antenido <span class=\"_ _cf\"></span>relaciones <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _cf\"></span>sociedades ajenas <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>Sociedad <span class=\"_ _d3\"></span>Dominante, <span class=\"_ _d3\"></span>que <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>actividad, <span class=\"_ _d3\"></span>pudieran <span class=\"_ _d3\"></span>representar <span class=\"_ _d3\"></span>un <span class=\"_ _d3\"></span>conflicto <span class=\"_ _d3\"></span>de inter\u00e9s <span class=\"_ _d6\"> </span>ni <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _d2\"> </span>ellas <span class=\"_ _d6\"> </span>ni <span class=\"_ _d6\"> </span>para <span class=\"_ _d2\"> </span>aq<span class=\"_ _0\"></span>uella, <span class=\"_ _d2\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _d2\"> </span>habi\u00e9ndose <span class=\"_ _d6\"> </span>producido, <span class=\"_ _d2\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _d2\"> </span>ta<span class=\"_ _0\"></span>nto, <span class=\"_ _d2\"> </span>comunicaci\u00f3n <span class=\"_ _d6\"> </span>alguna <span class=\"_ _d2\"> </span>a <span class=\"_ _d6\"> </span>los \u00f3rganos c<span class=\"_ _0\"></span>ompetentes en <span class=\"_ _0\"></span>el s<span class=\"_ _0\"></span>entido i<span class=\"_ _0\"></span>ndicado en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>art\u00edculo <span class=\"_ _0\"></span>229 de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>LSC, <span class=\"_ _0\"></span>motivo p<span class=\"_ _0\"></span>or el <span class=\"_ _0\"></span>cual <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>presentes cuentas anuales consolidadas no incluyen desglose alguno en este sentido. Retribuci\u00f3n y otras prestaciones al Consejo de Administraci\u00f3n<span class=\"ffa\"> </span>En <span class=\"_ _db\"> </span>los <span class=\"_ _db\"> </span>ejercicios <span class=\"_ _d0\"> </span>anu<span class=\"_ _0\"></span>ales <span class=\"_ _db\"> </span>terminados <span class=\"_ _d0\"> </span>el <span class=\"_ _db\"> </span>31 <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>marzo <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>20<span class=\"_ _0\"></span>25 <span class=\"_ _d0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d0\"> </span>el <span class=\"_ _db\"> </span>31 <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>marzo <span class=\"_ _d0\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _db\"> </span>2024 <span class=\"_ _db\"> </span>las remuneraciones <span class=\"_ _d2\"> </span>devengadas <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>miembros <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>Consejo <span class=\"_ _d2\"> </span>de <span class=\"_ _d5\"> </span>Administraci\u00f3n <span class=\"_ _d2\"> </span>han <span class=\"_ _d2\"> </span>ascendido <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>3.515 miles <span class=\"_ _df\"> </span><span class=\"lsc\">de</span> <span class=\"_ _d9\"> </span>euros <span class=\"_ _df\"> </span>y <span class=\"_ _df\"> </span><span class=\"lsc\">3.986</span> <span class=\"_ _d9\"> </span>miles <span class=\"_ _d9\"> </span>de <span class=\"_ _df\"> </span>euros, <span class=\"_ _df\"> </span>respectivamente, <span class=\"_ _d9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>remuneraciones <span class=\"_ _d9\"> </span>dev<span class=\"_ _0\"></span>engadas <span class=\"_ _d9\"> </span>y consolidadas 4.485 miles de euros y 3.<span class=\"lsc\">032</span> miles de euros, respectivamente.<span class=\"_ _260\"> </span>Retribuci\u00f3n y otras prestaciones al personal directivo Durante  los <span class=\"_ _d1\"> </span>ejercicios  anuales  terminados  el <span class=\"_ _ea\"> </span>3<span class=\"_ _0\"></span>1  de  marzo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>2025  y <span class=\"_ _ea\"> </span>e<span class=\"_ _0\"></span>l  31 <span class=\"_ _ea\"> </span>de <span class=\"_ _d1\"> </span>marzo  de <span class=\"_ _ea\"> </span>2024 <span class=\"_ _d1\"> </span>la remuneraci\u00f3n <span class=\"_ _d2\"> </span>al <span class=\"_ _d2\"> </span>personal <span class=\"_ _d2\"> </span>directivo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d2\"> </span>y <span class=\"_ _d2\"> </span>personas <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>desempe\u00f1an <span class=\"_ _d2\"> </span>funciones directivas es la siguiente: Miles de Euros  N\u00famero de Personas Ejercicio anual terminado el 31 de marzo de 2024 Anticipos 31.03.2025 Retribuciones fijas y Variables (*) Otras Retribuciones (**) Total N\u00famero Importe 9 2.340<span class=\"ls0\"> </span>2.114 4.454 - - (*)  <span class=\"_ _d4\"></span>I<span class=\"_ _0\"></span>ncluye <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>retribuci\u00f3n <span class=\"_ _d4\"></span>variable <span class=\"_ _d4\"></span>anual <span class=\"_ _d3\"></span>devengada <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>100% <span class=\"_ _d3\"></span>(444 <span class=\"_ _d3\"></span>miles <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>euros), <span class=\"_ _d4\"></span>siendo <span class=\"_ _d4\"></span>la <span class=\"_ _d3\"></span>devengada<span class=\"_ _4\"></span> consolidada en el<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>ejercicio anual<span class=\"_ _4\"></span> terminado el 31 de<span class=\"_ _4\"></span> marzo de <span class=\"ls17\">2024</span> <span class=\"ls17\">de </span>477 miles de euros. <span class=\"_ _4\"></span> (**) <span class=\"_ _cf\"></span>Incluye <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>devenga<span class=\"_ _4\"></span>do <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>100% <span class=\"_ _cf\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _cf\"></span>uno <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>Planes <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Incenti<span class=\"_ _4\"></span>vos <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Largo <span class=\"_ _0\"></span>Plazo, <span class=\"_ _cf\"></span>con<span class=\"_ _4\"></span> independen<span class=\"_ _4\"></span>cia  de  la  fecha  efec<span class=\"_ _4\"></span>tiva  de  consolida<span class=\"_ _4\"></span>ci\u00f3n,  siendo<span class=\"_ _4\"></span>  el  consolidado<span class=\"_ _4\"></span>  en  el  ejercicio<span class=\"_ _4\"></span>  anual terminado el 31 de<span class=\"_ _4\"></span> marzo de <span class=\"ls17\">2025 de </span>3.338 miles de eu<span class=\"_ _4\"></span>ros. Miles de Euros N\u00famero de Personas Ejercicio anual terminado el 31 de marzo de 2024 Anticipos 31.03.24 Retribuciones fijas y Variables (*) Otras Retribuciones (**) Total N\u00famero Importe 9 2.156 2.751 4.907 - - (*) <span class=\"_ _d3\"></span>Incluye <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"> </span>retribuci\u00f3n <span class=\"_ _d4\"></span>v<span class=\"_ _0\"></span>ariable <span class=\"_ _d4\"></span>anual <span class=\"_ _d3\"> </span>devengada <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"> </span>100% <span class=\"_ _d3\"> </span>(42<span class=\"_ _0\"></span>2 <span class=\"_ _d3\"></span>miles <span class=\"_ _d3\"> </span>de <span class=\"_ _d2\"> </span>euro<span class=\"_ _4\"></span>s), <span class=\"_ _d3\"></span>siendo <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"> </span>devengada consolidada en el<span class=\"_ _87\"></span> <span class=\"_ _0\"></span>ejercicio anual<span class=\"_ _4\"></span> terminado el 31 de<span class=\"_ _4\"></span> marzo de <span class=\"ls17\">2024</span> de 429 miles de euro<span class=\"_ _4\"></span>s. (**) <span class=\"_ _cf\"></span>Incluye <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>devenga<span class=\"_ _4\"></span>do <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>100% <span class=\"_ _cf\"></span>para <span class=\"_ _0\"></span>cada <span class=\"_ _cf\"></span>uno <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _cf\"></span>Planes <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>Incentivos <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>Largo<span class=\"_ _4\"></span> <span class=\"_ _cf\"></span>Plazo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on independen<span class=\"_ _4\"></span>cia  de  la  fecha  efec<span class=\"_ _4\"></span>tiva  de  consolid<span class=\"_ _4\"></span>aci\u00f3n,  siendo<span class=\"_ _4\"></span>  el  consolidado<span class=\"_ _4\"></span>  en  el  ejercicio<span class=\"_ _4\"></span>  anual terminado el 31 de<span class=\"_ _4\"></span> marzo de <span class=\"ls17\">2024</span> de 1.233 mile<span class=\"_ _4\"></span>s de euros. La  Sociedad  D<span class=\"_ _4\"></span>ominante  no <span class=\"_ _d5\"> </span>tiene  contra\u00eddas  ob<span class=\"_ _4\"></span>ligaciones  en <span class=\"_ _d5\"> </span>materia  de <span class=\"_ _d5\"> </span>pensiones  ni <span class=\"_ _d5\"> </span>ha  concedido<span class=\"_ _4\"></span> anticipos, <span class=\"_ _d2\"> </span>cr\u00e9ditos <span class=\"_ _d3\"></span>ni <span class=\"_ _d2\"> </span>garant\u00edas <span class=\"_ _d3\"></span>con <span class=\"_ _d2\"> </span>respecto <span class=\"_ _d2\"> </span>al <span class=\"_ _d3\"></span>personal <span class=\"_ _d2\"> </span>directivo <span class=\"_ _d2\"> </span><span class=\"ffd\">(\u201cAlta <span class=\"_ _d2\"> </span>Direcci\u00f3n\u201d)</span> <span class=\"_ _d2\"></span>al <span class=\"_ _d3\"></span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d3\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d3\"></span>de 2025<span class=\"ls0\"> <span class=\"_ _d2\"> </span>y <span class=\"_ _d5\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>marzo <span class=\"_ _d2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>2024, <span class=\"_ _d6\"> </span>adicionales <span class=\"_ _d6\"> </span>a <span class=\"_ _d6\"> </span>lo <span class=\"_ _d6\"> </span>informado <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _d6\"> </span>Nota <span class=\"_ _d5\"> </span></span>14<span class=\"ls0\">.9 <span class=\"_ _d2\"> </span>a<span class=\"_ _0\"></span>nterior <span class=\"_ _d2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>sta <span class=\"_ _d6\"> </span>Memoria </span>consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "Los honorarios devengados durante l<span class=\"_ _0\"></span>os ejercicios terminados el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _cf\"></span>2025 y el 31 <span class=\"_ _0\"></span>de marzo de 2024<span class=\"ls0\"> relativos a los servicios p<span class=\"_ _4\"></span>restados por el auditor del<span class=\"_ _0\"></span> Grupo, Ernst &amp; Young, S.L., han ascendido a: </span>Miles de Euros<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2025<span class=\"fse\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"fse\"> </span>Servicios de aud<span class=\"_ _4\"></span>itor\u00eda y relac<span class=\"_ _4\"></span>ionados<span class=\"ff11 fse\"> </span>Servicios de audi<span class=\"_ _4\"></span>tor\u00eda 452<span class=\"ls0\"> </span>262 <span class=\"ls0\"> </span>Otros servicios<span class=\"_ _4\"></span> de verificaci\u00f3n 81<span class=\"ls0\"> </span>78 <span class=\"ls0\"> </span>Total<span class=\"ffa fse\"> </span>533<span class=\"ls0\"> </span>341 <span class=\"ffa ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "Riesgo de cr\u00e9dito El <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d6\"> </span>no <span class=\"_ _d2\"> </span>tiene <span class=\"_ _d6\"> </span>riesgo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>cr\u00e9dito <span class=\"_ _d6\"> </span>significativo <span class=\"_ _d2\"> </span>ya <span class=\"_ _d2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>obro <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>sus <span class=\"_ _d6\"> </span>clientes <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>promociones <span class=\"_ _d2\"> </span>est\u00e1 garantizado <span class=\"_ _d3\"></span>por <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>bien <span class=\"_ _d3\"></span>transmitido <span class=\"_ _d3\"></span>y <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>diversificaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>su <span class=\"_ _d3\"></span>ca<span class=\"_ _0\"></span>rtera <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>lientes, <span class=\"_ _d4\"></span>y <span class=\"_ _d2\"></span>las <span class=\"_ _d4\"></span>colocaciones <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e tesorer\u00eda <span class=\"_ _d3\"></span>se <span class=\"_ _d2\"> </span>realizan <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>entidad<span class=\"_ _0\"></span>es <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>levada <span class=\"_ _d3\"></span>solvencia, <span class=\"_ _d3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>acue<span class=\"_ _0\"></span>rdo <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>pol\u00edtica <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>colocaci\u00f3n <span class=\"_ _d2\"> </span>de excedentes de tesorer\u00eda del Grupo, en las que el riesgo de contraparte no es significativo.  No existen<span class=\"_ _0\"></span> importes vencidos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>significativos en<span class=\"_ _0\"></span> las c<span class=\"_ _0\"></span>uentas a <span class=\"_ _0\"></span>cobrar con <span class=\"_ _0\"></span>Grupo y <span class=\"_ _0\"></span>vinculadas ni terceros a 31 de marzo de 2025 ni a 31 de marzo de 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "Riesgo de liquidez El  Grupo  determina  las  necesidades  de  tesorer\u00eda  utilizando  un  presupuesto  de  tesorer\u00eda.  Con  esta herramienta <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>identifican <span class=\"_ _d4\"></span>las <span class=\"_ _d4\"></span>necesidades <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>tesorer\u00eda <span class=\"_ _d4\"></span>en <span class=\"_ _d3\"></span>importe <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>tiempo, <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>se <span class=\"_ _d4\"></span>planifican <span class=\"_ _d4\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _d4\"></span>nuevas necesidades de financiaci\u00f3n. Con <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>fin <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>asegurar <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>liqu<span class=\"_ _0\"></span>idez <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>poder <span class=\"_ _cf\"></span>atender <span class=\"_ _cf\"></span>todos <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>compromisos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>pago <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span>rivan <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>su actividad, <span class=\"_ _cf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>dispone <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>tesorer\u00eda <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>muestra <span class=\"_ _cf\"></span>su <span class=\"_ _cf\"></span>bal<span class=\"_ _0\"></span>ance<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>consolidado, <span class=\"_ _cf\"></span>as\u00ed <span class=\"_ _cf\"></span>como <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>\u00edneas crediticias y de financiaci\u00f3n que se detallan en la Nota <span class=\"ls12\">15<span class=\"_ _0\"></span></span> anterior. El <span class=\"_ _cf\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>otros <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>l\u00edquidos <span class=\"_ _cf\"></span>equivalentes <span class=\"_ _d4\"></span>asciende <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span><span class=\"lsc\">34</span>2.167 <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _cf\"></span>En <span class=\"_ _d4\"></span>este <span class=\"_ _cf\"></span>importe, <span class=\"_ _cf\"></span>se incluye <span class=\"_ _0\"></span>54.362 <span class=\"_ _cf\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>caja <span class=\"_ _0\"></span>indisponible <span class=\"_ _cf\"></span>(salvo para <span class=\"_ _cf\"></span>los <span class=\"_ _0\"></span>usos <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>pecificados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Nota <span class=\"_ _0\"></span>15)<span class=\"_ _cf\"></span><span class=\"ls10\">. <span class=\"_ _0\"></span></span>Por tanto, el efectivo y activos l\u00edquidos de libre disponibilidad asci<span class=\"_ _4\"></span>ende a <span class=\"_ _0\"></span><span class=\"lsc\">28</span>5.282 miles de euros. Adicionalm<span class=\"ffd\">ente, <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>Grupo <span class=\"_ _d1\"> </span>dispo<span class=\"_ _0\"></span>ne <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>55 <span class=\"_ _d1\"> </span>millones <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>euros <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la <span class=\"_ _d1\"> </span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>cr\u00e9dito <span class=\"_ _d1\"> </span>\u201crevolving\u201d <span class=\"_ _d1\"> </span>con </span>vencimiento <span class=\"_ _d2\"></span>a <span class=\"_ _d3\"></span>corto <span class=\"_ _d3\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _d3\"></span>(15 <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>febrero <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>2026) <span class=\"_ _d2\"> </span>y <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>1<span class=\"_ _0\"></span>0 <span class=\"_ _d3\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>euros <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>una <span class=\"_ _d2\"></span>l\u00ednea <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>cr\u00e9dito \u201c<span class=\"ffa\">overdraft</span><span class=\"ls13\">\u201d <span class=\"_ _d2\"> </span></span><span class=\"ffa\">no <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>omprometida <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _d2\"></span>vencimiento <span class=\"_ _d3\"></span>a <span class=\"_ _d2\"> </span>corto <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d3\"></span>(1<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>gosto <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>202<span class=\"_ _0\"></span>5). <span class=\"_ _d2\"> </span> <span class=\"_ _d2\"> </span>De <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>sta <span class=\"_ _d3\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _d2\"></span>la<span class=\"_ _4\"></span> </span>disponibilidad de liquidez inmediata asciende a 350.282 miles de<span class=\"_ _0\"></span> euros. En <span class=\"_ _0\"></span>sentido <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>vencimientos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _cf\"></span>financieros a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>suman <span class=\"_ _d4\"></span><span class=\"lsc\">105</span>.079 <span class=\"_ _0\"></span>miles de<span class=\"ls0\"> euros, lo que deja una liquidez neta de vencimientos de <span class=\"ls12\">24</span>5.2<span class=\"_ _0\"></span>03 miles de euros. </span>La <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>clasifica como <span class=\"_ _0\"></span>pasivo <span class=\"_ _cf\"></span>corriente <span class=\"_ _0\"></span>en s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>totalidad <span class=\"_ _d4\"></span>aun cuando <span class=\"_ _cf\"></span>184.916 mi<span class=\"_ _0\"></span>les de<span class=\"ls0\"> <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _d3\"></span>ti<span class=\"_ _0\"></span>enen <span class=\"_ _d2\"></span>vencimientos <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>l<span class=\"_ _0\"></span>argo <span class=\"_ _d2\"></span>plazo, <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>gran <span class=\"_ _d2\"></span>mayor\u00eda <span class=\"_ _d2\"> </span>correspondiente <span class=\"_ _d2\"></span>a <span class=\"_ _d3\"></span>pr\u00e9stamos <span class=\"_ _d2\"> </span>promotores<span class=\"_ _4\"></span> </span>(160.942 miles <span class=\"_ _0\"></span>de euros). Esto <span class=\"_ _0\"></span>no altera l<span class=\"_ _0\"></span>a liquidez neta a<span class=\"_ _0\"></span>nterior, puesto que e<span class=\"_ _0\"></span>l pago s<span class=\"_ _0\"></span>\u00f3lo deviene anterior a <span class=\"_ _cf\"></span>su <span class=\"_ _0\"></span>vencimiento <span class=\"_ _cf\"></span>contractual <span class=\"_ _0\"></span>si <span class=\"_ _cf\"></span>se <span class=\"_ _0\"></span>produce <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>activo, <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _cf\"></span>ese <span class=\"_ _0\"></span>momento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _cf\"></span>produce <span class=\"_ _0\"></span>un <span class=\"_ _cf\"></span>cobro <span class=\"_ _0\"></span>o la <span class=\"_ _0\"></span>subrogaci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cliente. <span class=\"_ _cf\"></span>No <span class=\"_ _0\"></span>obstante, <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ondici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>repago<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipado <span class=\"_ _0\"></span>hace que <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>ingresos <span class=\"_ _cf\"></span>por <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _cf\"></span>asociados <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span>proyectos <span class=\"_ _cf\"></span>vayan <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>primer <span class=\"_ _cf\"></span>lugar <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>cancelar <span class=\"_ _cf\"></span>su financiaci\u00f3n, y no est\u00e9n disponibles para el pago de otras obligaciones. La  <span class=\"ls0\">liquidez <span class=\"_ _d5\"> </span>remanente  al <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>abo  de <span class=\"_ _d5\"> </span>12  meses  (a <span class=\"_ _d6\"> </span>31  de  marzo  de <span class=\"_ _d5\"> </span>202<span class=\"_ _0\"></span>6)  se  ver\u00e1 <span class=\"_ _d5\"> </span>afectada  por <span class=\"_ _d5\"> </span>otros </span>elementos financieros y <span class=\"_ _0\"></span>operativos. Podr\u00eda verse alterada <span class=\"_ _0\"></span>por dividendos<span class=\"_ _0\"></span> complementarios<span class=\"_ _0\"></span>, adquisici\u00f3n de acciones <span class=\"_ _0\"></span>propias, <span class=\"_ _0\"></span>adquisiciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compa\u00f1\u00edas, <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>en general <span class=\"_ _cf\"></span>por los <span class=\"_ _cf\"></span>flujos de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>operaciones, de <span class=\"_ _d1\"> </span>inversi\u00f3n <span class=\"_ _d1\"> </span>y <span class=\"_ _d1\"> </span>de <span class=\"_ _d0\"> </span>financiaci\u00f3n. <span class=\"_ _d1\"> </span>En <span class=\"_ _d1\"> </span>el <span class=\"_ _d0\"> </span>presente <span class=\"_ _ea\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _d1\"> </span>el <span class=\"_ _d1\"> </span>flujo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>efectivo <span class=\"_ _d1\"> </span>de <span class=\"_ _d1\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _d1\"> </span>actividades <span class=\"_ _d1\"> </span>de explotaci\u00f3n <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>positivo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span><span class=\"lsc\">191</span>.078 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>afectado <span class=\"_ _0\"></span>por los<span class=\"_ _0\"></span> ing<span class=\"_ _0\"></span>resos materializados <span class=\"_ _0\"></span>a<span class=\"_ _260\"> </span>trav\u00e9s <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>subrogaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>pr\u00e9stamos <span class=\"_ _cf\"></span>promotor), <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>no <span class=\"_ _d4\"></span>se <span class=\"_ _cf\"></span>contabilizan <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span>entradas <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>efectivo <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>qu<span class=\"_ _0\"></span>e han ascendido a 189.253 miles de euros. Aparte <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>disponibilidad <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>liquidez <span class=\"_ _d6\"> </span>anteriormente <span class=\"_ _d2\"> </span>descrita <span class=\"_ _d6\"> </span>y <span class=\"_ _d2\"> </span>del <span class=\"_ _d2\"> </span>acceso <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>mercados <span class=\"_ _d2\"> </span>c<span class=\"_ _0\"></span>rediticios generales, <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>cuenta <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>dos <span class=\"_ _cf\"></span>m<span class=\"_ _0\"></span>ecanismos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _cf\"></span>para <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>financiaci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>onstrucciones, los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>p<span class=\"_ _0\"></span>r\u00e9stamos <span class=\"_ _cf\"></span>promotores<span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>y <span class=\"_ _cf\"></span>los <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>a<span class=\"_ _0\"></span>nticipos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>clientes<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span>. <span class=\"_ _cf\"></span>Una <span class=\"_ _d4\"></span>vez <span class=\"_ _cf\"></span>comprado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>s<span class=\"_ _0\"></span>uelo, <span class=\"_ _cf\"></span>estos <span class=\"_ _d4\"></span>mecanismos cubren <span class=\"_ _cf\"></span>pr\u00e1cticamente <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>necesidades <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span>operativa <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _cf\"></span>periodo. <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>llo se pretende minimizar el riesgo de que la falta de liquidez afecte al desarrol<span class=\"_ _4\"></span>lo normal del negocio.<span class=\"_ _0\"></span> Pr\u00e9stamos Promotor Seg\u00fan <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>muestra <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>Nota <span class=\"_ _cf\"></span><span class=\"lsc\">15</span> <span class=\"_ _cf\"></span>anterior, <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>fecha <span class=\"_ _0\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _cf\"></span>AEDAS <span class=\"_ _cf\"></span>tiene <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>vigor pr\u00e9stamos <span class=\"_ _cf\"></span>promotores <span class=\"_ _cf\"></span>con <span class=\"_ _cf\"></span>garant\u00eda <span class=\"_ _cf\"></span>hipotecaria <span class=\"_ _cf\"></span>por <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>total <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>795.616 <span class=\"_ _cf\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>(666.630 miles <span class=\"_ _d4\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>euros <span class=\"_ _d3\"></span>a <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span><span class=\"lsc\">2024</span>), <span class=\"_ _d4\"></span>con <span class=\"_ _d3\"></span>un <span class=\"_ _d4\"></span>importe <span class=\"_ _d3\"></span>nominal <span class=\"_ _d3\"></span>dispuesto <span class=\"_ _d4\"></span>de <span class=\"_ _d3\"></span>171.585 <span class=\"_ _d4\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d4\"></span>euros (125,7 millones de euros a <span class=\"_ _0\"></span>coste amortizado). <span class=\"_ _0\"></span>A este importe se a\u00f1aden 87.643 miles de euros<span class=\"_ _0\"></span> dispuestos y garantizados de la cuenta de compradores, quedando un importe disponible de <span class=\"_ _0\"></span>536.388 miles de euros. Anticipos de clientes A <span class=\"_ _d2\"> </span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _d6\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>2025 <span class=\"_ _d6\"> </span>figura <span class=\"_ _d2\"> </span>en <span class=\"_ _d6\"> </span>balance <span class=\"_ _d6\"> </span>consolidado <span class=\"_ _d6\"> </span>un <span class=\"_ _d6\"> </span>importe <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>240.069 <span class=\"_ _d2\"> </span>mil<span class=\"_ _0\"></span>es <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span>eu<span class=\"_ _0\"></span>ros correspondiente <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>anticipos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>clientes<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>reservas <span class=\"_ _d4\"></span>y <span class=\"_ _d4\"></span>contratos <span class=\"_ _d4\"></span>privados <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>viviendas<span class=\"_ _0\"></span>. <span class=\"_ _d4\"></span>Estos anticipos <span class=\"_ _d3\"></span>se <span class=\"_ _d3\"></span>a<span class=\"_ _0\"></span>proximan <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>20% <span class=\"_ _d3\"></span>del <span class=\"_ _d2\"> </span>precio <span class=\"_ _d4\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"></span>venta <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>las <span class=\"_ _d3\"></span>viviendas<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>a<span class=\"_ _0\"></span>sociadas. <span class=\"_ _d3\"></span>En <span class=\"_ _d3\"></span>caso <span class=\"_ _d2\"></span>de <span class=\"_ _d3\"></span>resoluci\u00f3n unilateral <span class=\"_ _d1\"> </span>por <span class=\"_ _d0\"> </span>parte <span class=\"_ _d1\"> </span>del <span class=\"_ _d1\"> </span>cliente, <span class=\"_ _d1\"> </span>e<span class=\"_ _0\"></span>sta <span class=\"_ _d1\"> </span>conllevar\u00eda <span class=\"_ _d1\"> </span>una <span class=\"_ _d1\"> </span>p<span class=\"_ _0\"></span>enalizaci\u00f3n <span class=\"_ _d0\"> </span>para <span class=\"_ _d0\"> </span>\u00e9stos <span class=\"_ _d1\"> </span>del <span class=\"_ _d1\"> </span>50% <span class=\"_ _d1\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _d1\"> </span>importe anticipado. Habiendo <span class=\"_ _d4\"></span>utilizado <span class=\"_ _cf\"></span>una <span class=\"_ _d4\"></span>parte <span class=\"_ _cf\"></span>significativa <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>ellos <span class=\"_ _d4\"></span>para <span class=\"_ _cf\"></span>financiar <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>construcci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>viviendas, <span class=\"_ _d4\"></span>queda un <span class=\"_ _cf\"></span>remanente <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>54.<span class=\"lsc\">362</span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _cf\"></span>especiales, <span class=\"_ _cf\"></span>para <span class=\"_ _cf\"></span><span class=\"lsc\">el <span class=\"_ _cf\"></span></span>uso <span class=\"_ _0\"></span>exclusivo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>ejecuci\u00f3n <span class=\"_ _cf\"></span>de las promociones correspondientes, seg\u00fan se recoge en la Nota <span class=\"_ _0\"></span><span class=\"lsc\">13</span> anterior de esta Memori<span class=\"_ _4\"></span>a consolidada<span class=\"_ _0\"></span>. Existe <span class=\"_ _d6\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>cierto  <span class=\"ffd\">\u201c</span>ries<span class=\"_ _4\"></span>go <span class=\"_ _d5\"> </span>de <span class=\"_ _d6\"> </span>liquidez<span class=\"_ _0\"></span><span class=\"ffd\">\u201d</span> <span class=\"_ _d6\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _d6\"> </span>la <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>ventual <span class=\"_ _d6\"> </span>cancelaci\u00f3n  d<span class=\"_ _4\"></span>e <span class=\"_ _d6\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>contratos <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d6\"> </span>compra, <span class=\"_ _d5\"> </span>con <span class=\"_ _d6\"> </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=\"_ _d4\"></span>supuesto <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>obligaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>evolver <span class=\"_ _d4\"></span><span class=\"lsc\">810</span> <span class=\"_ _d4\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>euros, <span class=\"_ _cf\"></span>lo <span class=\"_ _d4\"></span>que <span class=\"_ _cf\"></span>re<span class=\"_ _0\"></span>presenta <span class=\"_ _cf\"></span>un <span class=\"_ _d4\"></span><span class=\"lsc\">0,</span>1% <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>cartera <span class=\"_ _cf\"></span>de ventas. Adicionalmente,  a  dichos  me<span class=\"_ _4\"></span>canismos  espec\u00edficos  de <span class=\"_ _d5\"> </span>financiaci\u00f3n  de <span class=\"_ _d5\"> </span>construcciones,  tal  y <span class=\"_ _d6\"> </span>c<span class=\"_ _0\"></span>omo  se informa <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>la <span class=\"_ _d4\"></span>Nota <span class=\"_ _d4\"></span><span class=\"lsc\">15</span> <span class=\"_ _cf\"></span>anterior, <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>Grupo <span class=\"_ _d4\"></span>ten\u00eda <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>vigor <span class=\"_ _d4\"></span>un <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>ntrato <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>financiaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>proyectos <span class=\"_ _d4\"></span>Built <span class=\"_ _cf\"></span>to Rent <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>un <span class=\"_ _d2\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _d2\"> </span>m\u00e1ximo <span class=\"_ _d2\"> </span>disponible <span class=\"_ _d2\"> </span>de <span class=\"_ _d6\"> </span><span class=\"ls12\">16</span>.4<span class=\"_ _0\"></span>99 <span class=\"_ _d2\"> </span>miles <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>euros. <span class=\"_ _d6\"> </span>A <span class=\"_ _d2\"> </span>31 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>marzo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span><span class=\"lsc\">2025</span>, <span class=\"_ _d2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _d2\"> </span>saldo dispuesto <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _0\"></span>BtR <span class=\"_ _cf\"></span>ascend\u00eda <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _0\"></span>de <span class=\"_ _d4\"></span>8.234 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _cf\"></span>y la l\u00ednea de cr\u00e9dito revolving no se hab\u00eda dispuesto. Por <span class=\"_ _db\"> </span>\u00faltimo, <span class=\"_ _db\"> </span>cabe <span class=\"_ _db\"> </span>mencionar <span class=\"_ _db\"> </span>que <span class=\"_ _db\"> </span>el <span class=\"_ _db\"> </span>Grupo <span class=\"_ _db\"> </span>prev\u00e9 <span class=\"_ _db\"> </span>la <span class=\"_ _db\"> </span>generaci\u00f3n <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>un <span class=\"_ _db\"> </span>excedente <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>caja <span class=\"_ _db\"> </span>como consecuencia <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>sus <span class=\"_ _d4\"></span>operaciones <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>desarrollo <span class=\"_ _cf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>venta <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>viviendas <span class=\"_ _d4\"></span>(teniendo <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>cuenta <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>uso <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>los mecanismos <span class=\"_ _cf\"></span>espec\u00edficos <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>financiaci\u00f3n), <span class=\"_ _cf\"></span>lo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _cf\"></span>ha <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>contribuir <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>pueda <span class=\"_ _0\"></span>atender <span class=\"_ _cf\"></span>sus <span class=\"_ _cf\"></span>compromisos con entidades financieras, proveedores y accionistas<span class=\"_ _0\"></span> <span class=\"ffd\">y otros \u201cstakeholders\u201d</span>. Los <span class=\"_ _cf\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _cf\"></span>conf\u00edan <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _cf\"></span>estas <span class=\"_ _cf\"></span>circunstancias <span class=\"_ _0\"></span>son <span class=\"_ _cf\"></span>suficientes <span class=\"_ _0\"></span>para hacer <span class=\"_ _cf\"></span>fre<span class=\"_ _0\"></span>nte <span class=\"_ _cf\"></span>a <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>necesidades <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>caja <span class=\"_ _d4\"></span>tanto <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>la <span class=\"_ _cf\"></span>mism<span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>como <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>sus <span class=\"_ _d2\"> </span>Sociedades <span class=\"_ _cf\"></span>Dependientes <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>el futuro. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>tesorer\u00eda <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>gestiona <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>de Grupo, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e mod<span class=\"_ _0\"></span>o que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>generen <span class=\"_ _d4\"></span>desajustes de <span class=\"_ _d6\"> </span>tesorer\u00eda <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _d2\"> </span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _d6\"> </span>Dependientes <span class=\"_ _d6\"> </span>operativas <span class=\"_ _d2\"> </span>y <span class=\"_ _d6\"> </span>que <span class=\"_ _d6\"> </span>puedan <span class=\"_ _d6\"> </span>desarrollar <span class=\"_ _d2\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _d2\"> </span>n<span class=\"_ _0\"></span>ormalidad <span class=\"_ _d2\"> </span>sus promociones inmobiliarias, la cual est\u00e1 previsto que se financie tal y como se ha deta<span class=\"_ _4\"></span>llado<span class=\"_ _cf\"></span> anteriormente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "Riesgo de mercado asociado al tipo de inter\u00e9s Determinada <span class=\"_ _cf\"></span><span class=\"ffd\">\u201c</span>deuda <span class=\"_ _0\"></span>financiera<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _cf\"></span>expuesta <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>inter\u00e9s, <span class=\"_ _cf\"></span>el <span class=\"_ _0\"></span>cual <span class=\"_ _cf\"></span>podr\u00eda <span class=\"_ _0\"></span>tener un efecto adverso en l<span class=\"_ _0\"></span>os resultados financieros y en los flujos de c<span class=\"_ _0\"></span>aja. Sin embargo, se debe destacar que tanto <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>bono <span class=\"_ _d2\"> </span>verde<span class=\"ffd\">\u201d</span> <span class=\"_ _d2\"> </span>como <span class=\"_ _d2\"> </span>los <span class=\"_ _d2\"> </span>paga<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>largo <span class=\"_ _d2\"> </span>plazo <span class=\"_ _d2\"> </span>emitidos <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>Grupo <span class=\"_ _d2\"> </span>ba<span class=\"_ _0\"></span>jo <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>programa <span class=\"_ _d2\"> </span>MARF devengan <span class=\"_ _d4\"></span>tipos <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _d4\"></span>fijos, <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>estando <span class=\"_ _d4\"></span>por <span class=\"_ _d4\"></span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _d4\"></span>expuestos <span class=\"_ _d4\"></span>al <span class=\"_ _d3\"></span>riesgo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>cambio <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>tip<span class=\"_ _0\"></span>o <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>inter\u00e9s. As\u00ed, <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>porcentaje <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>deuda <span class=\"_ _d4\"></span>financi<span class=\"_ _0\"></span>era<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>dispuesta <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>Grupo <span class=\"_ _d3\"></span>sometida <span class=\"_ _d2\"></span>a <span class=\"_ _d4\"></span>tipos <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>in<span class=\"_ _0\"></span>ter\u00e9s <span class=\"_ _d3\"></span>fijos <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>31 <span class=\"_ _d3\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2025; y,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>tanto, <span class=\"_ _cf\"></span>no expuesta <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado <span class=\"_ _cf\"></span>asociado al <span class=\"_ _cf\"></span>tipo de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s, a<span class=\"_ _0\"></span>sciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un 53<span class=\"ls0\">% <span class=\"_ _d3\"></span>del <span class=\"_ _d3\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _d3\"></span>su <span class=\"_ _d2\"> </span><span class=\"ffd\">\u201c</span>deuda <span class=\"_ _d3\"></span>financiera<span class=\"ffd\">\u201d</span> <span class=\"_ _d3\"></span>dispu<span class=\"_ _0\"></span>esta <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"></span>fecha. <span class=\"_ _d4\"></span>Por <span class=\"_ _d2\"> </span>ello, <span class=\"_ _d3\"></span>los <span class=\"_ _d3\"></span>Adminis<span class=\"_ _0\"></span>tradores <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d3\"></span>Sociedad </span>Dominante  no  han  co<span class=\"_ _4\"></span>nsiderado  necesario  la  c<span class=\"_ _4\"></span>ontrataci\u00f3n  de  instrumentos  d<span class=\"_ _4\"></span>e  cobertura  de <span class=\"_ _d5\"> </span>tipos  de<span class=\"_ _4\"></span> inter\u00e9s.<span class=\"_ _260\"> </span>Las <span class=\"_ _cf\"></span>modificaciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>100 <span class=\"_ _0\"></span>puntos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>\u00e1sicos <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _d4\"></span><span class=\"ffd\">\u201c</span>tipos <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>inter\u00e9s<span class=\"ffd\">\u201d</span> <span class=\"_ _cf\"></span>habr\u00edan <span class=\"_ _cf\"></span>impactado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span><span class=\"lsc\">3.717</span> <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de euros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span><span class=\"ffd\">\u201c</span>gasto <span class=\"_ _0\"></span>financiero<span class=\"ffd\">\u201d</span> <span class=\"_ _0\"></span>en <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 <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span><span class=\"lsc\">2025</span> (3.030 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de euros de mayor gasto financiero en el ejercicio anterior)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "24.<span class=\"_ _da\"> </span><span class=\"ls0\">Hechos posteriores al cierre<span class=\"_ _260\"> </span></span>Con <span class=\"_ _d4\"></span>posterioridad <span class=\"_ _d4\"></span>al <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _d4\"></span>del <span class=\"_ _d4\"></span>ejercicio <span class=\"_ _d4\"></span>anual <span class=\"_ _d4\"></span>terminado <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>2025 <span class=\"_ _d4\"></span>no <span class=\"_ _d4\"></span>han <span class=\"_ _d4\"></span>ocu<span class=\"_ _0\"></span>rrido <span class=\"_ _d4\"></span>otros acontecimientos <span class=\"_ _d4\"></span>susceptibles <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>influir <span class=\"_ _d4\"></span>significativamente<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>tanto <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>uantitativa <span class=\"_ _d4\"></span>como <span class=\"_ _d4\"></span>cualitativamente <span class=\"_ _d4\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _d4\"></span>la informaci\u00f3n <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>reflejan <span class=\"_ _d2\"> </span>las <span class=\"_ _d2\"> </span>cue<span class=\"_ _0\"></span>ntas <span class=\"_ _d2\"> </span>anuales <span class=\"_ _d2\"> </span>consolidadas <span class=\"_ _d2\"> </span>formuladas <span class=\"_ _d2\"> </span>por <span class=\"_ _d2\"> </span>los <span class=\"_ _d6\"> </span>Administradores, <span class=\"_ _d2\"> </span>o <span class=\"_ _d2\"> </span>que deban <span class=\"_ _d9\"> </span>destacarse <span class=\"_ _d9\"> </span>por <span class=\"_ _df\"> </span>tener <span class=\"_ _db\"> </span>tra<span class=\"_ _0\"></span>nscendencia <span class=\"_ _d9\"> </span>significativa<span class=\"_ _0\"></span>, <span class=\"_ _d9\"> </span>a <span class=\"_ _df\"> </span>excepci\u00f3n <span class=\"_ _d9\"> </span>de <span class=\"_ _d9\"> </span>las <span class=\"_ _df\"> </span>que <span class=\"_ _db\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _df\"> </span>detallan <span class=\"_ _d9\"> </span><span class=\"ls12\">a </span>continuaci\u00f3n: -<span class=\"_ _e3\"> </span>Durante  e<span class=\"_ _4\"></span>l  mes <span class=\"_ _d6\"> </span>de  abril  d<span class=\"_ _4\"></span>e <span class=\"_ _d5\"> </span>202<span class=\"_ _0\"></span>5, <span class=\"_ _d5\"> </span>el  Grupo <span class=\"_ _d6\"> </span>Ae<span class=\"_ _0\"></span>das  ha <span class=\"_ _d6\"> </span>amortizado  pr\u00e9stamos <span class=\"_ _d5\"> </span>promotores  con<span class=\"_ _260\"> </span>garant\u00eda <span class=\"_ _d1\"> </span>hipotecaria  por <span class=\"_ _d1\"> </span>importe <span class=\"_ _d1\"> </span>de  <span class=\"ls12\">19<span class=\"_ _0\"></span></span>,9 <span class=\"_ _d1\"> </span>millones  de <span class=\"_ _d1\"> </span>euros  y<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>se <span class=\"_ _d1\"> </span>han <span class=\"_ _d1\"> </span>amortizado  pr\u00e9stamos<span class=\"_ _260\"> </span>promotores de 13,7 millones de euros.<span class=\"_ _260\"> </span>-<span class=\"_ _e9\"> </span><span class=\"fse\">Con fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>3 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>abril <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2025 se <span class=\"_ _cf\"></span>procedi\u00f3 <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>repago de <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>dispuesta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>la<span class=\"_ _260\"> </span></span>participada <span class=\"_ _d5\"> </span>Aedas <span class=\"_ _d5\"> </span>Homes <span class=\"_ _d6\"> </span>Rental, <span class=\"_ _d5\"> </span>S.L.U. <span class=\"_ _d6\"> </span>(antes  d<span class=\"_ _4\"></span>enominada <span class=\"_ _d6\"> </span>Fa<span class=\"_ _0\"></span>cornata <span class=\"_ _d6\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d6\"> </span>y  G<span class=\"_ _87\"></span>e<span class=\"_ _0\"></span>stiones,<span class=\"_ _260\"> </span>S.L.U.) <span class=\"_ _d3\"></span>con <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _d4\"></span><span class=\"ffd\">d<span class=\"_ _0\"></span>e <span class=\"_ _d3\"> </span>inversi\u00f3n <span class=\"_ _d3\"> </span>\u201cIberia <span class=\"_ _d3\"> </span>Private <span class=\"_ _d3\"> </span>Real <span class=\"_ _d2\"> </span>A<span class=\"_ _4\"></span>ssets <span class=\"_ _d3\"> </span>Credit, <span class=\"_ _d3\"> </span>SCSp\u201d <span class=\"_ _d3\"> </span>por<span class=\"_ _0\"></span><span class=\"ffa\"> <span class=\"_ _d3\"></span><span class=\"lsc\">un</span> <span class=\"_ _d3\"></span>importe <span class=\"_ _d3\"></span>de<span class=\"_ _260\"> </span></span></span>8.351 miles de euros, cancel\u00e1ndose de es<span class=\"_ _0\"></span>te modo dicha financiaci\u00f3n.<span class=\"_ _260\"> </span>-<span class=\"_ _e3\"> </span>El 29 de abril de 2025, Global Quitina, S.L.U. (actualmente Aedas Active 1, S.L.<span class=\"_ _cf\"></span> <span class=\"ffd\">\u2013</span> <span class=\"ffd\">proyecto \u201cMAUI\u201d</span><span class=\"ls13\">)<span class=\"_ _260\"> </span></span>aprob\u00f3 <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>ampliaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>38 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>suscrita <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>socios <span class=\"_ _0\"></span>externos <span class=\"_ _0\"></span>al<span class=\"_ _260\"> </span>Grupo <span class=\"_ _cf\"></span>en <span class=\"_ _d4\"></span>el <span class=\"_ _cf\"></span>marco <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>accionistas <span class=\"_ _d4\"></span>firmado <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>11 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>abril <span class=\"_ _cf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>2025 <span class=\"_ _cf\"></span>entre <span class=\"_ _d4\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>y<span class=\"_ _260\"> </span>dichos <span class=\"_ _d0\"> </span>terceros, <span class=\"_ _d0\"> </span>con <span class=\"_ _d0\"> </span>el <span class=\"_ _d0\"> </span>objetivo <span class=\"_ _d1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _d0\"> </span>desarrollar <span class=\"_ _d0\"> </span>conjuntamente <span class=\"_ _d1\"> </span>promociones <span class=\"_ _d0\"> </span>residenciales <span class=\"_ _d0\"> </span>en<span class=\"_ _260\"> </span>Espa\u00f1a. <span class=\"_ _d4\"></span>Como <span class=\"_ _d4\"></span>resultado <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>esta <span class=\"_ _d4\"></span>operaci\u00f3n, <span class=\"_ _d4\"></span>el <span class=\"_ _d4\"></span>Grupo <span class=\"_ _d4\"></span>redujo <span class=\"_ _d4\"></span>su <span class=\"_ _d4\"></span>participaci\u00f3n <span class=\"_ _d4\"></span>en <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>Active <span class=\"_ _d4\"></span>1,<span class=\"_ _260\"> </span>S.L. del 100% al 19,15%. Ese mismo d<span class=\"_ _0\"></span>\u00eda, los socios realizaron una aportaci\u00f3n patrimonial adicional<span class=\"_ _260\"> </span>de <span class=\"_ _cf\"></span>10 <span class=\"_ _cf\"></span>millones <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>registrada <span class=\"_ _cf\"></span>como <span class=\"_ _cf\"></span>patrimonio <span class=\"_ _cf\"></span>neto <span class=\"_ _cf\"></span>(\u201caportaciones <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>socios\u201d), <span class=\"_ _cf\"></span>destinada <span class=\"_ _cf\"></span>a<span class=\"_ _260\"> </span>financiar la adquisici\u00f3n de l<span class=\"_ _0\"></span>os dos primeros suelos, una <span class=\"_ _0\"></span>opci\u00f3n de compra sobre u<span class=\"_ _0\"></span>n tercer terreno y<span class=\"_ _260\"> </span>las necesidades de capital previstas en el Plan de Negocio.<span class=\"_ _260\"> </span>-<span class=\"_ _e3\"> </span>A <span class=\"_ _cf\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _d4\"></span>26 <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>mayo <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>2025, <span class=\"_ _d4\"></span>la <span class=\"_ _d4\"></span>posici\u00f3n <span class=\"_ _d4\"></span>total <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>autocartera <span class=\"_ _d4\"></span>de <span class=\"_ _d4\"></span>Aedas <span class=\"_ _d4\"></span>Homes <span class=\"_ _d4\"></span>S.A. <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>cierre <span class=\"_ _d4\"></span>de<span class=\"_ _260\"> </span>mercado <span class=\"_ _cf\"></span>es <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>7.279 <span class=\"_ _cf\"></span>t\u00edtulos <span class=\"_ _0\"></span>rep<span class=\"_ _0\"></span>resentativos <span class=\"_ _0\"></span>del <span class=\"_ _cf\"></span>1,14% <span class=\"_ _cf\"></span>del <span class=\"_ _cf\"></span>capital <span class=\"_ _0\"></span>adquiridos <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>un <span class=\"_ _0\"></span>precio <span class=\"_ _cf\"></span>medio<span class=\"_ _260\"> </span>de <span class=\"_ _d1\"> </span>17,09 <span class=\"_ _d0\"> </span>euros/acci\u00f3n. <span class=\"_ _d1\"> </span>Con <span class=\"_ _d0\"> </span>posterioridad <span class=\"_ _d1\"> </span>al <span class=\"_ _d1\"> </span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _d1\"> </span>del <span class=\"_ _d1\"> </span>ejercicio <span class=\"_ _d0\"> </span>no <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>han <span class=\"_ _d0\"> </span>adquirido <span class=\"_ _d1\"> </span>t\u00edtulos<span class=\"_ _260\"> </span>adquiridos mediante Gesti\u00f3n Discrecional y Programa de Recompra.<span class=\"_ _260\"> </span>-<span class=\"_ _e3\"> </span><span class=\"ffc\">Aprobaci\u00f3n de la nueva pol\u00edtica de distribuci\u00f3n<span class=\"_ _4\"></span> dividendos:<span class=\"_ _260\"> </span></span>El <span class=\"_ _0\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>Sociedad Dominante, e<span class=\"_ _0\"></span>n su <span class=\"_ _0\"></span>reuni\u00f3n de<span class=\"_ _0\"></span>l 28 <span class=\"_ _0\"></span>de ma<span class=\"_ _0\"></span>yo de <span class=\"_ _0\"></span>2025,<span class=\"_ _260\"> </span>ha  aprobado  un<span class=\"_ _0\"></span>a  nueva  pol\u00edtica  de <span class=\"_ _d1\"> </span>remuneraci\u00f3n  al  accionista  (que  sustituye <span class=\"_ _ea\"> </span>a <span class=\"_ _d1\"> </span>la  que  se menciona en la Nota <span class=\"ls12\">14<span class=\"_ _0\"></span></span>.8 de esta memoria), seg\u00fan la cual: -<span class=\"_ _8d\"> </span><span class=\"fse\">El <span class=\"_ _d0\"> </span>Consejo <span class=\"_ _db\"> </span>de <span class=\"_ _db\"> </span>Administraci\u00f3n <span class=\"_ _d9\"> </span>de <span class=\"_ _db\"> </span>la <span class=\"_ _d9\"> </span>Sociedad <span class=\"_ _db\"> </span>Dominante <span class=\"_ _db\"> </span>propondr\u00e1 <span class=\"_ _db\"> </span>anualmente <span class=\"_ _d0\"> </span>una<span class=\"ff19\"> </span></span>distribuci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"></span>dividendo <span class=\"_ _d4\"></span>m\u00ednimo <span class=\"_ _d2\"></span>equivalente <span class=\"_ _d3\"></span>al <span class=\"_ _d3\"></span>50% <span class=\"_ _d2\"></span>del <span class=\"_ _d3\"></span>beneficio <span class=\"_ _d3\"></span>neto <span class=\"_ _d3\"></span>atribuible <span class=\"_ _d3\"></span>hasta <span class=\"_ _d3\"></span>el<span class=\"ff19\"> </span>ejercicio <span class=\"_ _d5\"> </span>fiscal <span class=\"_ _d6\"> </span>2027/28,  inclusive, <span class=\"_ _d6\"> </span>resultando  de <span class=\"_ _d6\"> </span>aplicaci\u00f3n  esta <span class=\"_ _d6\"> </span>pol\u00edtica <span class=\"_ _d5\"> </span>a <span class=\"_ _d6\"> </span>la  distribuci\u00f3n<span class=\"ff19\"> </span>correspondiente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>2025/26 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>flujo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>caja <span class=\"_ _0\"></span>generado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>ejercicio<span class=\"ff19\"> </span>fiscal 2024/25.<span class=\"_ _260\"> </span>-<span class=\"_ _8d\"> </span><span class=\"fse\">Este <span class=\"ws2\">dividendo <span class=\"ws3\">m\u00ednimo podr\u00e1 <span class=\"_ _4\"></span><span class=\"ws0\">ser complementado <span class=\"ws3\">con dividendos <span class=\"ws4\">adicionales que </span>podr\u00e1n ser</span><span class=\"ff19\"> </span></span></span></span></span>aprobados <span class=\"ws4\">en </span>funci\u00f3n <span class=\"ws3\">de </span>la caja <span class=\"ws3\">generada.<span class=\"_ _260\"> </span></span>-<span class=\"_ _8d\"> </span><span class=\"fse\">La <span class=\"_ _db\"> </span>distribuci\u00f3n <span class=\"_ _df\"> </span>del <span class=\"_ _d9\"> </span>dividendo <span class=\"_ _d9\"> </span>adicional <span class=\"_ _d9\"> </span>queda <span class=\"_ _d9\"> </span>supeditada <span class=\"_ _df\"> </span>a <span class=\"_ _d9\"> </span>no <span class=\"_ _d9\"> </span>superar <span class=\"_ _d9\"> </span>el <span class=\"_ _d9\"> </span>l\u00edmite <span class=\"_ _d9\"> </span>de<span class=\"ff19\"> </span></span>endeudamiento del <span class=\"ws5\">25% <span class=\"_ _0\"></span></span>de la <span class=\"_ _0\"></span>ratio <span class=\"_ _0\"></span>deuda financiera neta <span class=\"_ _0\"></span>entre el <span class=\"_ _0\"></span>valor bruto <span class=\"_ _0\"></span>de los <span class=\"ws4\">activos</span><span class=\"ff19\"> </span>(Net <span class=\"ws3\">Loan-t</span><span class=\"ls10\">o</span>-Value <span class=\"ws3\">(LTV)).<span class=\"_ _260\"> </span></span>-<span class=\"_ _8d\"> </span><span class=\"fse\">El <span class=\"ws3\">pago del <span class=\"ws5\">dividendo </span>se podr\u00e1 realizar en <span class=\"_ _4\"></span><span class=\"ws0\">efectivo <span class=\"ws3\">o <span class=\"ws6\">mediante <span class=\"ws2\">entrega </span></span></span>de <span class=\"ws3\">acciones </span>propias.<span class=\"_ _260\"> </span></span></span></span>-<span class=\"_ _8d\"> </span><span class=\"fse\">El <span class=\"_ _d2\"></span>Consejo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>Administraci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d6\"> </span>Sociedad <span class=\"_ _d2\"> </span>se <span class=\"_ _d2\"> </span>reserva <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"> </span>posibilidad <span class=\"_ _d6\"> </span>de <span class=\"_ _d2\"> </span>modificar <span class=\"_ _d2\"> </span>esta<span class=\"ff19\"> </span></span>pol\u00edtica <span class=\"_ _d0\"> </span>en <span class=\"_ _d1\"> </span>caso <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>que <span class=\"_ _d1\"> </span>se <span class=\"_ _d1\"> </span>produzcan <span class=\"_ _d0\"> </span>cambios <span class=\"_ _d0\"> </span>relevantes <span class=\"_ _d0\"> </span>que <span class=\"_ _d1\"> </span>puedan <span class=\"_ _d0\"> </span>afectar <span class=\"_ _d0\"> </span>a <span class=\"_ _d1\"> </span>los<span class=\"ff19\"> </span>resultados <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>Compa\u00f1\u00eda <span class=\"_ _cf\"></span>o <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>sus <span class=\"_ _cf\"></span>necesidades <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>financiaci\u00f3n, <span class=\"_ _cf\"></span>haciendo <span class=\"_ _cf\"></span>impracticable <span class=\"_ _cf\"></span>su<span class=\"ff19\"> </span>mantenimiento, <span class=\"_ _3e\"> </span>como <span class=\"_ _3e\"> </span>pudiesen <span class=\"_ _e1\"> </span>ser, <span class=\"_ _3e\"> </span>entre <span class=\"_ _3e\"> </span>otros, <span class=\"_ _e1\"> </span>cambios <span class=\"_ _3e\"> </span>en <span class=\"_ _3e\"> </span>las <span class=\"_ _e1\"> </span>condiciones<span class=\"ff19\"> </span>macroecon\u00f3micas <span class=\"_ _dd\"> </span>o <span class=\"_ _dd\"> </span>la <span class=\"_ _de\"> </span>decisi\u00f3n <span class=\"_ _dd\"> </span>de <span class=\"_ _dd\"> </span>realizar <span class=\"_ _de\"> </span>operaciones <span class=\"_ _dd\"> </span>corporativas <span class=\"_ _de\"> </span>relevantes <span class=\"_ _dd\"> </span>o<span class=\"ff19\"> </span>adquisiciones <span class=\"ws6\">que <span class=\"ws3\">tuviesen </span></span>un <span class=\"ws7\">peso <span class=\"ws3\">relevante </span></span>en <span class=\"ws3\">esta </span>decisi\u00f3n.<span class=\"_ _260\"> </span>-<span class=\"_ _8d\"> </span><span class=\"fse\">Esta <span class=\"_ _d4\"></span>pol\u00edtica <span class=\"_ _d3\"></span>ha <span class=\"_ _d3\"></span>sido <span class=\"_ _d3\"></span>aprobada <span class=\"_ _d3\"></span>teniendo <span class=\"_ _d3\"></span>en <span class=\"_ _d4\"></span>cuenta, <span class=\"_ _d3\"></span>entre <span class=\"_ _d3\"></span>otros <span class=\"_ _d3\"></span>factores, <span class=\"_ _d3\"></span>(i) <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>volumen <span class=\"_ _d3\"></span>de<span class=\"ff19\"> </span></span>resultados <span class=\"_ _cf\"></span>netos <span class=\"_ _0\"></span>atribuibles <span class=\"_ _cf\"></span>generados, <span class=\"_ _cf\"></span>(ii) <span class=\"_ _0\"></span>la <span class=\"_ _cf\"></span>visibilidad <span class=\"_ _cf\"></span>sobre <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>generaci\u00f3n <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>caja, <span class=\"_ _cf\"></span>(iii) <span class=\"_ _cf\"></span>las<span class=\"ff19\"> </span>ratios <span class=\"ws4\">de </span>endeudamiento <span class=\"ws6\">y <span class=\"ws8\">(iv) <span class=\"ws9\">la <span class=\"ws3\">liquidez <span class=\"ws4\">necesaria </span>para mantener </span></span></span></span>el crecimiento <span class=\"ws3\">org\u00e1nico.<span class=\"_ _260\"> </span></span>- <span class=\"_ _e2\"> </span><span class=\"fse\">Los  a<span class=\"_ _4\"></span>cuerdos <span class=\"_ _d5\"> </span>que <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>ado<span class=\"_ _0\"></span>pten <span class=\"_ _d6\"> </span>en <span class=\"_ _d6\"> </span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>esta <span class=\"_ _d6\"> </span>pol\u00edtica <span class=\"_ _d5\"> </span>cumplir\u00e1n <span class=\"_ _d6\"> </span>con  l<span class=\"_ _4\"></span>a <span class=\"_ _d6\"> </span>normativa </span>aplicable y con las recomendaciones de buen gobierno reconocidas interna<span class=\"_ _4\"></span>cionalmente.<span class=\"_ _0\"></span> - <span class=\"_ _da\"> </span><span class=\"ffc\">Distribuci\u00f3n del resultado: </span>Con <span class=\"_ _d2\"> </span>fecha <span class=\"_ _d2\"> </span>28 <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>mayo <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>2025, <span class=\"_ _d2\"> </span>el <span class=\"_ _d2\"> </span>\u00d3rgano <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>Administraci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>la <span class=\"_ _d5\"> </span>Sociedad <span class=\"_ _d2\"> </span>Dominante <span class=\"_ _d2\"> </span>ha aprobado <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>propuesta <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>distribuci\u00f3n <span class=\"_ _cf\"></span>del <span class=\"_ _0\"></span>resultado <span class=\"_ _cf\"></span>correspondiente <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _cf\"></span>terminado el <span class=\"_ _d6\"> </span>31 <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>marzo <span class=\"_ _d6\"> </span>de <span class=\"_ _d5\"> </span>2025, <span class=\"_ _d2\"> </span>coincidiendo <span class=\"_ _d6\"> </span>con <span class=\"_ _d5\"> </span>la <span class=\"_ _d2\"> </span>formulaci\u00f3n <span class=\"_ _d6\"> </span>de <span class=\"_ _d6\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _d6\"> </span>presentes <span class=\"_ _d6\"> </span>cuentas <span class=\"_ _d6\"> </span>anuales consolidadas. <span class=\"_ _cf\"></span>Dicha <span class=\"_ _cf\"></span>propuesta <span class=\"_ _cf\"></span>se <span class=\"_ _cf\"></span>revela <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>esta <span class=\"_ _cf\"></span>Nota <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>efectos <span class=\"_ _cf\"></span>informativos <span class=\"_ _cf\"></span>y <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umplimiento de <span class=\"_ _d2\"> </span>la <span class=\"_ _d2\"></span>Ley <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>Sociedad <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>Capital <span class=\"_ _d3\"></span>y <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"> </span>las <span class=\"_ _d3\"></span>exige<span class=\"_ _0\"></span>ncias <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>revelaci\u00f3n <span class=\"_ _d2\"> </span>del <span class=\"_ _d3\"></span>M<span class=\"_ _0\"></span>arco <span class=\"_ _d2\"> </span>Normativo <span class=\"_ _d3\"></span>de Informaci\u00f3n Financiera aplicable. En este sentido: - <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _d2\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _d2\"> </span>total <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"> </span>distribuir <span class=\"_ _d2\"> </span>a <span class=\"_ _d2\"></span>los <span class=\"_ _d2\"> </span>accionistas <span class=\"_ _d2\"></span>asciende <span class=\"_ _d2\"></span>a <span class=\"_ _d2\"></span>un <span class=\"_ _d2\"></span>importe <span class=\"_ _d2\"></span>de <span class=\"_ _d2\"> </span>136.089 <span class=\"_ _d3\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _d2\"></span>de </span>euros, <span class=\"_ _cf\"></span>teniendo <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>n\u00famero <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>circulaci\u00f3n <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>fecha <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo de <span class=\"_ _d0\"> </span>2025, <span class=\"_ _d1\"> </span>excluyendo <span class=\"_ _d0\"> </span>las <span class=\"_ _d0\"> </span>acciones <span class=\"_ _d1\"> </span>en <span class=\"_ _d0\"> </span>autocartera <span class=\"_ _d1\"> </span>al <span class=\"_ _d0\"> </span>31 <span class=\"_ _d1\"> </span>de <span class=\"_ _d0\"> </span>marzo <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>2025 <span class=\"_ _d1\"> </span>(497.279 acciones); y, habiendo sido el resultado de la Sociedad Dominante<span class=\"_ _0\"></span> (beneficio): 113.181 miles de euros. - <span class=\"_ _e2\"> </span><span class=\"fse\">Se <span class=\"_ _cf\"></span>propone <span class=\"_ _0\"></span>destinar <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>dividendo, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>resul<span class=\"_ _0\"></span>tados del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el </span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>2025, <span class=\"_ _cf\"></span>un <span class=\"_ _cf\"></span>importe <span class=\"_ _cf\"></span>equivalente <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>2,58 <span class=\"_ _cf\"></span>euros <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>acci\u00f3n, <span class=\"_ _cf\"></span>lo <span class=\"_ _cf\"></span>que <span class=\"_ _cf\"></span>representar\u00eda<span class=\"_ _4\"></span> un total de<span class=\"_ _0\"></span> 111.463 miles de <span class=\"_ _0\"></span>euros, teniendo en <span class=\"_ _0\"></span>cuenta el n\u00famero de accio<span class=\"_ _0\"></span>nes en circulaci\u00f3n a <span class=\"_ _cf\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _cf\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>25, <span class=\"_ _0\"></span>excluyendo <span class=\"_ _cf\"></span>las <span class=\"_ _0\"></span>acciones <span class=\"_ _cf\"></span>en <span class=\"_ _0\"></span>autocartera <span class=\"_ _0\"></span>al <span class=\"_ _cf\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>(497.279 <span class=\"_ _0\"></span>acciones).<span class=\"_ _0\"></span> A <span class=\"_ _0\"></span>esto<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>efectos, el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>resultante e<span class=\"_ _0\"></span>ntre el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dividendo qu<span class=\"_ _0\"></span>e se liquide <span class=\"_ _d4\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _d4\"></span>dicho <span class=\"_ _d3\"></span>concepto <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>resultado <span class=\"_ _d3\"></span>de <span class=\"_ _d4\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d4\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _d3\"></span>Dominante<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>que <span class=\"_ _d3\"></span>equivaldr\u00eda <span class=\"_ _d4\"></span>a <span class=\"_ _d3\"></span>un importe de aproximadamente 1.718 miles de euros, se destinar<span class=\"ls10\">\u00eda</span> <span class=\"ffd\">a \u201cremanente\u201d.</span> - <span class=\"_ _e2\"> </span><span class=\"fse\">Adic<span class=\"_ _0\"></span>ionalmente, <span class=\"_ _d6\"> </span>se <span class=\"_ _d6\"> </span>propone <span class=\"_ _d6\"> </span>complementar <span class=\"_ _d5\"> </span>dicho <span class=\"_ _d2\"> </span>di<span class=\"_ _0\"></span>videndo <span class=\"_ _d6\"> </span>mediante <span class=\"_ _d6\"> </span>una <span class=\"_ _d6\"> </span>d<span class=\"_ _0\"></span>istribuci\u00f3n <span class=\"_ _d2\"> </span>de </span>0,57 <span class=\"ffd\">euros por acci\u00f3n con cargo a la \u201cprima de emisi\u00f3n\u201d, lo que supondr\u00eda un importe total de<span class=\"_ _4\"></span> </span>24.626 <span class=\"_ _cf\"></span>miles <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>euros, <span class=\"_ _cf\"></span>teniendo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>el <span class=\"_ _cf\"></span>n\u00famero <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>acciones <span class=\"_ _cf\"></span>en <span class=\"_ _cf\"></span>circulaci\u00f3n <span class=\"_ _cf\"></span>a <span class=\"_ _cf\"></span>la <span class=\"_ _cf\"></span>fecha<span class=\"_ _4\"></span> de <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _cf\"></span>2025, <span class=\"_ _d4\"></span>excluyendo <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>acciones <span class=\"_ _d4\"></span>en <span class=\"_ _cf\"></span>au<span class=\"_ _0\"></span>tocartera <span class=\"_ _cf\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>2025 (497.279 acciones). - <span class=\"_ _e2\"> </span><span class=\"fse\">El <span class=\"_ _0\"></span>abon<span class=\"_ _0\"></span>o se <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizar\u00e1 a<span class=\"_ _0\"></span> p<span class=\"_ _0\"></span>artir d<span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span><span class=\"lsc\">31</span> de<span class=\"_ _0\"></span> julio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>25, a<span class=\"_ _0\"></span> tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>participantes </span>en Iberclear en las que los accionistas tengan depositadas s<span class=\"_ _4\"></span>us acciones.<span class=\"_ _0\"></span> - <span class=\"_ _e2\"> </span><span class=\"fse\">Se <span class=\"_ _d2\"> </span>faculta <span class=\"_ _d3\"></span>al <span class=\"_ _d2\"> </span>Consejo <span class=\"_ _d3\"></span>de <span class=\"_ _d2\"> </span>Administraci\u00f3n, <span class=\"_ _d4\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _d3\"></span>expresa <span class=\"_ _d2\"> </span>posibilidad <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>sus<span class=\"_ _0\"></span>tituci\u00f3n <span class=\"_ _d3\"></span>en <span class=\"_ _d2\"> </span>uno <span class=\"_ _d3\"></span>o </span>varios de sus miembros, para eje<span class=\"_ _0\"></span>cutar todas las actuaciones necesarias o convenientes para llevar <span class=\"_ _d3\"></span>a <span class=\"_ _d3\"></span>cabo <span class=\"_ _d3\"></span>el <span class=\"_ _d3\"></span>reparto, <span class=\"_ _d3\"></span>incluyendo <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>fijaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _d4\"></span>de <span class=\"_ _d2\"> </span>pago <span class=\"_ _d4\"></span>y <span class=\"_ _d3\"></span>la <span class=\"_ _d3\"></span>designaci\u00f3n <span class=\"_ _d3\"></span>de <span class=\"_ _d3\"></span>la entidad agente de pagos. - <span class=\"_ _e2\"> </span><span class=\"fse\">La <span class=\"_ _d2\"> </span>aplicaci\u00f3n <span class=\"_ _d2\"> </span>propuesta <span class=\"_ _d3\"></span>c<span class=\"_ _0\"></span>ontempla <span class=\"_ _d3\"></span>la <span class=\"_ _d2\"> </span>distribuci\u00f3n <span class=\"_ _d2\"> </span>de <span class=\"_ _d2\"></span>un <span class=\"_ _d3\"></span>\u00fanico <span class=\"_ _d2\"> </span>dividendo <span class=\"_ _d2\"> </span>final, <span class=\"_ _d3\"></span>sin <span class=\"_ _d2\"> </span>que <span class=\"_ _d2\"> </span>se </span>haya <span class=\"_ _cf\"></span>efectuado <span class=\"_ _0\"></span>ning\u00fan <span class=\"_ _cf\"></span>dividendo <span class=\"_ _0\"></span>a <span class=\"_ _cf\"></span>cuenta <span class=\"_ _cf\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>ejercicio <span class=\"_ _cf\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _cf\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de 2025.<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "Anexo I <span class=\"ff10\">\u2013</span> Sociedades dependientes incluidas en el per\u00edmetro de consolidaci\u00f3n al 31 de marzo de 2025<span class=\"ffa\"> </span>Sociedad Domicilio Actividad Participaci\u00f3n Socio Auditores M\u00e9todo de consolidaci\u00f3n<span class=\"_ _4\"></span> 31.03.2025 AEDAS HOMES OPCO, S.L.U. <span class=\"_ _4\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global AEDAS HOMES SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.  Madrid  Servicios inmobiliarios 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></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=\"_ _4\"></span> S.A.   - Integraci\u00f3n global AEDAS HOMES CANARIAS, S.L.U.  Palmas de Gran Canar<span class=\"_ _4\"></span>ia Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global SPV SPAIN 2, S.L. Madrid Promoci\u00f3n 87,50% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES RENTAL, S.L.U<span class=\"_ _4\"></span>.  Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global AEDAS HOMES LIVING, S.L.U.<span class=\"_ _4\"></span>  Madrid Servicios de decoraci\u00f3n e interiorismo 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global DOMUS AVENIDA, S.L<span class=\"_ _4\"></span>. Madrid Holding  52%<span class=\"ls0\"> </span>Indirecta  AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AEDAS<span class=\"_ _4\"></span> HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. - Integraci\u00f3n global VAR\u00cdA ACR M\u00d3STOLES FUENSANTA, S.L. Madrid Promoci\u00f3n 15,60% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de DOMUS<span class=\"_ _87\"></span> AVENIDA, S.L<span class=\"_ _4\"></span>. - M\u00e9todo de la participaci\u00f3n ESPACIO \u00c1UREA, S.L. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. 50 % a trav\u00e9s de<span class=\"_ _4\"></span> AEDAS HOMES SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. 50 % a trav\u00e9s de<span class=\"_ _4\"></span> PROMOCIONE<span class=\"_ _4\"></span>S Y PROPIEDADES<span class=\"_ _4\"></span> INMOBILIARIAS<span class=\"_ _4\"></span> ESPACIO, S.L.U.<span class=\"_ _4\"></span> - Integraci\u00f3n global ALLEGRA NATURE, S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _4\"></span> HENAO, S.L. Bizkaia Promoci\u00f3n 22,50% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. M\u00e9todo de la participaci\u00f3n \u00c1UREA ETXABAKOITZ,<span class=\"_ _4\"></span> S.L. Navarra Promoci\u00f3n 14,81% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _4\"></span> CIUDADELA UNO, S.L. Navarra Holding  17,13% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. - M\u00e9todo de la participaci\u00f3n<span class=\"_ _260\"> </span>NATURE ESTE<span class=\"_ _4\"></span>, S.L. Madrid Promoci\u00f3n 17,13% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de RESIDENCIAL<span class=\"_ _4\"></span> CIUDADELA UN<span class=\"_ _4\"></span>O, S.L. M\u00e9todo de la participaci\u00f3n JAVA INVESTMENTS HOLDINGS, S.\u00c0.R.L. Luxemburgo Holding  39,24% Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n AEDAS KS FONSAL\u00cdA, S.L.U. Palmas de Gran Canar<span class=\"_ _4\"></span>ia Promoci\u00f3n 39,24% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L.. ERNST &amp; YOUNG, S.L. M\u00e9todo de la participaci\u00f3n AEDAS KS SANTA CLARA,<span class=\"_ _4\"></span> S.L.U. Madrid Promoci\u00f3n 39,24% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L.. ERNST &amp; YOUNG, S.L. M\u00e9todo de la participaci\u00f3n AEDAS KS LEVANTE, S.L<span class=\"_ _4\"></span>.U. Madrid Promoci\u00f3n 39,24% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L.. ERNST &amp; YOUNG, S.L. M\u00e9todo de la participaci\u00f3n AEDAS KS IBERIA, S.L.U. Madrid Promoci\u00f3n 39,24% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L.. ERNST &amp; YOUNG, S.L. M\u00e9todo de la participaci\u00f3n BTS SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S JV1, S.L. Madrid Promoci\u00f3n 24,50% Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.   ERNST &amp; YOUNG, S.L. M\u00e9todo de la participaci\u00f3n SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S RESIDENCIAL<span class=\"_ _4\"></span> EN VENTA JV2<span class=\"_ _4\"></span>, S.L.U. Madrid Promoci\u00f3n 10%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.  - M\u00e9todo de la participaci\u00f3n FLEXLIVING VALDEMARIN, S.L.  Madrid Promoci\u00f3n 10%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.  - M\u00e9todo de la participaci\u00f3n ALTACUS INVESTMENTS,<span class=\"_ _4\"></span> S.A.  Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.  ERNST &amp; YOUNG, S.L. Integraci\u00f3n global CIRILLA INVESTMENTS,<span class=\"_ _4\"></span> S.A. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.  ERNST &amp; YOUNG, S.L. Integraci\u00f3n global LYSISTRATA INVESTMENTS, S.A  Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.  ERNST &amp; YOUNG, S.L. Integraci\u00f3n global ESPACIO PROYECTOS SPV II, S.L.U.<span class=\"_ _4\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global ESPACIO SON PUIG, S.L. Madrid Promoci\u00f3n 30%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n PARTIDA DE L<span class=\"_ _4\"></span>A R\u00c1PITA, S.L.<span class=\"_ _4\"></span> Alicante Promoci\u00f3n 33%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n TORRES Y SANTA MARTA,<span class=\"_ _4\"></span> S.L. Alicante Promoci\u00f3n 25<span class=\"ls0\">% </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global ESPACIO Y PROMOCION IV,<span class=\"_ _4\"></span> S.L. Madrid Promoci\u00f3n 10%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n ESPACIO Y PROMOCION VII<span class=\"_ _4\"></span>, S.L. Madrid Promoci\u00f3n 50%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global NUEVA MARINA<span class=\"_ _4\"></span> REAL ESTATE, S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n ESPACIO PROMOCI\u00d3N VIII, S.L. Madrid Promoci\u00f3n 30%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. GRANT THORNTON, S.L.P. M\u00e9todo de la participaci\u00f3n<span class=\"_ _260\"> </span>FIJI INVESTMENTS HOLDING, S.\u00c0.R.L.  Luxemburgo Holding  45,00% Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n AEDAS KS ATALANTA, S.L.U.  Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS EL VERGER, S.L.U<span class=\"_ _4\"></span>. Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS FINLEY, S.L.U. Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS LLUNARE, S.L<span class=\"_ _4\"></span>.U. Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS ROCABELLA, S.L.U. Palmas de Gran Canar<span class=\"_ _4\"></span>ia Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS SILGAR, S.L.U. Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n AEDAS KS VOLANTA, S.L.U. Madrid Promoci\u00f3n 45,00% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de FIJI<span class=\"_ _4\"></span> INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. - M\u00e9todo de la participaci\u00f3n GLOBAL DISOSTO, S.L.U<span class=\"_ _4\"></span>. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. - Integraci\u00f3n global GLOBAL ENCONO, S.L.U<span class=\"_ _4\"></span>. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. - Integraci\u00f3n global GLOBAL QUITINA, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. - Integraci\u00f3n global ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "84<span class=\"ls0\"> </span>Sociedades dependientes incluidas en el per\u00edmetro de consolidaci\u00f3n al 31 de marzo <span class=\"_ _4\"></span>de <span class=\"_ _0\"></span><span class=\"lsc\">202</span>4 Sociedad Domicilio Actividad Participaci\u00f3n Socio Auditores M\u00e9todo de consolidaci\u00f3n<span class=\"_ _4\"></span> 31/03/2024 AEDAS HOMES OPCO, S.L.U. <span class=\"_ _4\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global AEDAS HOMES SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.  Madrid  Servicios inmobiliarios 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></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=\"_ _4\"></span> S.A.   - Integraci\u00f3n global DAMALANA SERVICIOS Y GESTIONES, S.L.U<span class=\"_ _87\"></span>. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global AEDAS HOMES CANARIAS, S.L<span class=\"_ _4\"></span>.U. (antes denomina<span class=\"_ _4\"></span>da ESPEBE 18, S.L<span class=\"_ _4\"></span>.U.) Palmas de Gran Canaria Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global SPV SPAIN 2, <span class=\"_ _4\"></span>S.L. Madrid Promoci\u00f3n 87,5% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES RENTAL, S.L.U<span class=\"_ _4\"></span>. (antes denominada FACORNATA SERVICIOS Y GESTIONES, S.L.U<span class=\"_ _87\"></span>.<span class=\"_ _0\"></span>) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S MAUNA LOA, S.L<span class=\"_ _4\"></span>.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES COLMENAR V<span class=\"_ _4\"></span>IEJO, S.L.U. (antes denominada TUR<span class=\"_ _4\"></span>NKEY PROJECTS DEVELOPMENT<span class=\"_ _4\"></span>, S.L.U.) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. ERNST &amp; YOUNG, S.L. Integraci\u00f3n global WINSLARO ITG,<span class=\"_ _4\"></span> S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n EGON ASSET DEVELOPMENT<span class=\"_ _4\"></span>, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global FALCON DESARROLLO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES LIVING, S.L.U.<span class=\"_ _4\"></span>  Madrid Servicios de decoraci\u00f3n e interiorismo 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES OPCO,<span class=\"_ _4\"></span> S.L.U. - Integraci\u00f3n global DOMUS AVENID<span class=\"_ _4\"></span>A, S.L. Madrid Holding  52%<span class=\"ls0\"> </span>Indirecta  AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. - Integraci\u00f3n global VAR\u00cdA ACR M\u00d3STOLES FUENSANTA, <span class=\"_ _4\"></span>S.L. Madrid Promoci\u00f3n 15,6% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de DOMUS<span class=\"_ _4\"></span> AVENIDA, S.L KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n<span class=\"_ _260\"> </span>ESPACIO \u00c1UR<span class=\"_ _4\"></span>EA, S.L. Madrid Promoci\u00f3n 50%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. - M\u00e9todo de la participaci\u00f3n ALLEGRA NATU<span class=\"_ _4\"></span>RE, S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.<span class=\"ffb\"> </span>ETL Spain Audit Services, S.L. M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _4\"></span> HENAO, S.L. Bizkaia Promoci\u00f3n 22,5% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AEDAS<span class=\"_ _4\"></span> HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.<span class=\"ffb\"> </span>KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n \u00c1UREA ETXABAKOITZ,<span class=\"_ _4\"></span> S.L. Navarre Promoci\u00f3n 14,81% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.<span class=\"ffb\"> </span>KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _4\"></span> CIUDADELA UN<span class=\"_ _4\"></span>O, S.L. Navarre Holding  17,13% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U.<span class=\"ffb\"> </span>- M\u00e9todo de la participaci\u00f3n NATURE ESTE<span class=\"_ _4\"></span>, S.L. Madrid Promoci\u00f3n 17,13% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de RESIDENCIAL<span class=\"_ _4\"></span> CIUDADELA UN<span class=\"_ _4\"></span>O, S.L.<span class=\"ffb\"> </span>ETL Spain Audit Services, S.L. M\u00e9todo de la participaci\u00f3n JAVA INVESTM<span class=\"_ _4\"></span>ENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L. Luxemburgo Holding  49,90% Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n AEDAS KS FON<span class=\"_ _4\"></span>SAL\u00cdA, S.L.U. Palmas de Gran Canaria Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS SANT<span class=\"_ _4\"></span>A CLARA, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS LEVAN<span class=\"_ _4\"></span>TE, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS IB<span class=\"_ _4\"></span>ERIA, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.\u00c0<span class=\"_ _4\"></span>.R.L - M\u00e9todo de la participaci\u00f3n BTS SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S JV1, S.L. Madrid Promoci\u00f3n 24,50% Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n SERVICIOS INMOBILIARIO<span class=\"_ _4\"></span>S RESIDENCIAL<span class=\"_ _4\"></span> EN VENTA JV2, S.L<span class=\"_ _4\"></span>.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _4\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _4\"></span>AS HOMES SERVICIO<span class=\"_ _4\"></span>S INMOBILIARIO<span class=\"_ _4\"></span>S, S.L.U. - M\u00e9todo de la participaci\u00f3n Algunos <span class=\"_ _d4\"></span>datos <span class=\"_ _cf\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>inter\u00e9s <span class=\"_ _d4\"></span>respecto <span class=\"_ _d4\"></span>a <span class=\"_ _d4\"></span>las <span class=\"_ _cf\"></span>sociedades <span class=\"_ _d4\"></span>participadas <span class=\"_ _d3\"></span>directa <span class=\"_ _d4\"></span>e <span class=\"_ _d4\"></span>indirectamente <span class=\"_ _cf\"></span>se ofrecen a continuaci\u00f3n:<span class=\"_ _260\"> </span>Patrimonio Neto a<span class=\"_ _4\"></span> 31 de marzo de 2<span class=\"_ _4\"></span>025 (Miles de Euros) (*)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>Capital<span class=\"ffa fse\"> </span>Prima de emisi\u00f3n<span class=\"ffa fse\"> </span>Reservas<span class=\"ffa fse\"> </span>Resultados negativos de ejercicios anteriores<span class=\"ffa fse\"> </span>Resultado ejercicio<span class=\"ffa fse\"> </span>Otras aportaciones de propietarios<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>Dividendo a cuenta<span class=\"ffa fse\"> </span>Total Patrimonio<span class=\"ffa fse\"> </span>AEDAS HOMES OPCO, S.L.U. <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>44.807 <span class=\"ff1a\"> </span>128.921 <span class=\"ff1a\"> </span>102.840 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>89.001 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(88.250)<span class=\"ff1a\"> </span>277.319 <span class=\"ls0\"> </span>AEDAS HOMES SERVICIOS INMOBILIARIOS, S.L.U. <span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(1.214)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(302)<span class=\"ff1a\"> </span>4.191 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>2.678 <span class=\"ls0\"> </span>LIVE VIRTUAL TOURS, S.L.U.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>0 <span class=\"ff1a ls0\"> </span>(472)<span class=\"ff1a\"> </span>(95)<span class=\"ff1a\"> </span>566 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>2 <span class=\"ls0\"> </span>AEDAS HOMES CANARIAS, S.L.U. <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(1.102)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(1.353)<span class=\"ff1a\"> </span>1.406 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(1.046)<span class=\"ls0\"> </span>SPV SPAIN 2, S.L.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>100 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>444 <span class=\"ff1a ls0\"> </span>(116)<span class=\"ff1a\"> </span>(41)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>387 <span class=\"ls0\"> </span>AEDAS HOMES RENTAL, S.L.U. <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>4.992 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>998 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>9.274 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(3.731)<span class=\"ff1a\"> </span>11.533 <span class=\"ls0\"> </span>AEDAS HOMES LIVING, S.L.U. <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>238 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>886 <span class=\"ff1a ls0\"> </span>2.463 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>3.590 <span class=\"ls0\"> </span>DOMUS AVENIDA, S.L.<span class=\"ff1a fs15\"> </span>101 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>59 <span class=\"ff1a ls0\"> </span>(6)<span class=\"ff1a\"> </span>207 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(75)<span class=\"ff1a\"> </span>286 <span class=\"ls0\"> </span>VAR\u00cdA ACR M\u00d3STOLES FUENSANTA, S.L.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>227 <span class=\"ff1a ls0\"> </span>61 <span class=\"ff1a ls0\"> </span>(4)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>287 <span class=\"ls0\"> </span>ESPACIO \u00c1UREA, S.L.<span class=\"ff1a fs15\"> </span>217 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>428 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>162 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>807 <span class=\"ls0\"> </span>ALLEGRA NATURE,<span class=\"_ _0\"></span> S.L.<span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>952 <span class=\"ff1a ls0\"> </span>(334)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>621 <span class=\"ls0\"> </span>RESIDENCIAL HENAO, S.L.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>42 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>8 <span class=\"ff1a ls0\"> </span>9 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>59 <span class=\"ls0\"> </span>\u00c1UREA ETXABAKOIT<span class=\"_ _0\"></span>Z, S.L.<span class=\"ff1a fs15\"> </span>40 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>67 <span class=\"ff1a ls0\"> </span>95 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>202 <span class=\"ls0\"> </span>RESIDENCIAL CIUDADELA UNO, S.L.<span class=\"ff1a fs15\"> </span>152 <span class=\"ff1a ls0\"> </span>240 <span class=\"ff1a ls0\"> </span>55 <span class=\"ff1a ls0\"> </span>1.629 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(1.658)<span class=\"ff1a\"> </span>418 <span class=\"ls0\"> </span>NATURE EST<span class=\"_ _0\"></span>E, S.L.<span class=\"ff1a fs15\"> </span>386 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>455 <span class=\"ff1a ls0\"> </span>26 <span class=\"ff1a ls0\"> </span>(96)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>771 <span class=\"ls0\"> </span>JAVA INVEST<span class=\"_ _0\"></span>MENTS HOLDINGS, S.\u00c0.R.L.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-  AEDAS KS FONSAL\u00cdA, S.L.U.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(615)<span class=\"ff1a\"> </span>16.844 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>16.228 <span class=\"ls0\"> </span>AEDAS KS SANT<span class=\"_ _0\"></span>A CLARA, S.L.U.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(1.319)<span class=\"ff1a\"> </span>28.146 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>26.826 <span class=\"ls0\"> </span>AEDAS KS LEVANT<span class=\"_ _0\"></span>E, S.L.U.<span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(418)<span class=\"ff1a\"> </span>7.043 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>6.624 <span class=\"ls0\"> </span>AEDAS KS IBE<span class=\"_ _0\"></span>RIA, S.L.U.<span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(2)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(419)<span class=\"ff1a\"> </span>17.437 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>17.019 <span class=\"ls0\"> </span>BTS SERVICIOS INMOBILIARIOS JV1<span class=\"_ _0\"></span>, S.L.<span class=\"ff1a fs15\"> </span>12 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(1.352)<span class=\"ff1a\"> </span>18.988 <span class=\"ff1a\"> </span>17.648 <span class=\"ls0\"> </span>SERVICIOS INMOBILIARIOS RESIDENCIAL EN VENTA JV2, S.L.U.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(1)<span class=\"ff1a\"> </span>(84)<span class=\"ff1a\"> </span>8.263 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>8.181 <span class=\"ls0\"> </span>FLEXLIVING VALDEMARIN S.L. <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>- ALTACUS INVESTMENTS S<span class=\"_ _0\"></span>.A. <span class=\"ff1a fs15\"> </span>2.200 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(43)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>2.157 <span class=\"ls0\"> </span>CIRILLA INVESTMENTS, S.A<span class=\"_ _0\"></span>.<span class=\"ff1a fs15\"> </span>2.700 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(53)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>2.647 <span class=\"ls0\"> </span>LYSISTRATA INVESTMENTS S<span class=\"_ _0\"></span>.A <span class=\"ff1a fs15\"> </span>2.000 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(53)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>1.947 <span class=\"ls0\"> </span>ESPACIO PROYECTOS SPV II, S.L.U.<span class=\"ff1a fs15\"> </span>18 <span class=\"ff1a ls0\"> </span>6.885 <span class=\"ff1a\"> </span>1.637 <span class=\"ff1a\"> </span>(1)<span class=\"ff1a\"> </span>(530)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>8.009 <span class=\"ls0\"> </span>ESPACIO SON PUIG, S.L.<span class=\"ff1a fs15\"> </span>378 <span class=\"ff1a ls0\"> </span>3.402 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(575)<span class=\"ff1a\"> </span>(61)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>3.144 <span class=\"ls0\"> </span>PARTIDA DE LA R\u00c1PITA, S.L.<span class=\"ff1a fs15\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>TORRES Y SANT<span class=\"_ _0\"></span>A MARTA, S.L.<span class=\"ff1a fs15\"> </span>120 <span class=\"ff1a ls0\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>(3)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>120 <span class=\"ls0\"> </span>ESPACIO Y PROMOCION IV, S.<span class=\"_ _0\"></span>L.<span class=\"ff1a fs15\"> </span>516 <span class=\"ff1a ls0\"> </span>4.646 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(386)<span class=\"ff1a\"> </span>(317)<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>4.459 <span class=\"ls0\"> </span>ESPACIO Y PROMOCION VII, S.<span class=\"_ _0\"></span>L.<span class=\"ff1a fs15\"> </span>3 <span class=\"ff1a ls0\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(34)<span class=\"ff1a\"> </span>(129)<span class=\"ff1a\"> </span>2.150 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>1.990 <span class=\"ls0\"> </span>NUEVA MARINA REAL ESTATE<span class=\"_ _0\"></span>, S.L.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>127.497 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>(93.751)<span class=\"ff1a\"> </span>5.142 <span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>-<span class=\"ff1a\"> </span>38.892 ESPACIO PROMOCI\u00d3N VIII, S.L.<span class=\"ff1a fs15\"> </span>2.000 <span class=\"ff1a\"> </span>22.707 <span class=\"ff1a\"> </span>(350)<span class=\"ff1a\"> </span>(137)<span class=\"ff1a\"> </span>8.475 <span class=\"ff1a\"> </span>32.695 <span class=\"ls0\"> </span>FIJI INVESTMENTS<span class=\"_ _0\"></span> HOLDING, S.A.R.L.<span class=\"_ _0\"></span> <span class=\"ff1a fs15\"> </span>-  AEDAS KS ATALANTA, S.L.U <span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(232)<span class=\"ff1a\"> </span>2.613 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>2.381 <span class=\"ls0\"> </span>AEDAS KS EL VERGER, S.L.U.<span class=\"_ _0\"></span><span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(124)<span class=\"ff1a\"> </span>3.739 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>3.615 <span class=\"ls0\"> </span>AEDAS KS FINLEY, S.L.U.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(83)<span class=\"ff1a\"> </span>6.129 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>6.046 <span class=\"ls0\"> </span>AEDAS KS LLUNARE<span class=\"_ _0\"></span>, S.L.U.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(195)<span class=\"ff1a\"> </span>2.296 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>2.101 <span class=\"ls0\"> </span>AEDAS KS ROCABELLA, S.L.U<span class=\"_ _0\"></span>.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(239)<span class=\"ff1a\"> </span>6.053 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>5.814 <span class=\"ls0\"> </span>AEDAS KS SILGAR, S.L.U.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(489)<span class=\"ff1a\"> </span>7.950 <span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>7.461 <span class=\"ls0\"> </span>AEDAS KS VOLANT<span class=\"_ _0\"></span>A, S.L.U.<span class=\"ff1a fs15\"> </span>4 <span class=\"ff1a ls0\"> </span>- <span class=\"ff1a\"> </span>(4)<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>(107) <span class=\"ff1a\"> </span>1.838<span class=\"ff1a\"> </span>- <span class=\"ff1a\"> </span>1.731 <span class=\"ls0\"> </span>GLOBAL DISOSTO,<span class=\"_ _0\"></span> S.L.U. 4 <span class=\"ls0\"> </span>- - - (3)<span class=\"ls0\"> </span>65.841 - 62.796 GLOBAL ENCONO, S.L.U. 4 <span class=\"ls0\"> </span>- - - (3)<span class=\"ls0\"> </span>- - 1 GLOBAL QUITINA, S.L.U. 4 <span class=\"ls0\"> </span>- - - (3)<span class=\"ls0\"> </span>- - 1 (*)  <span class=\"_ _4\"></span><span class=\"fs2\">Cifras <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>uditadas, <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>excepci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nuales <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>rrespondient<span class=\"_ _0\"></span>es <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>ual <span class=\"_ _cf\"></span>termin<span class=\"_ _0\"></span>ado <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5 <span class=\"_ _d4\"></span>de </span>Aedas <span class=\"_ _0\"></span>H<span class=\"_ _0\"></span>omes <span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>pco, <span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span>L.U. <span class=\"_ _cf\"></span>auditadas <span class=\"_ _cf\"></span>p<span class=\"ls3\">or <span class=\"_ _cf\"></span></span>Ernst <span class=\"_ _0\"></span>&amp; <span class=\"_ _cf\"></span>Young, <span class=\"_ _cf\"></span>S.L.; <span class=\"_ _0\"></span>y, <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>cuentas <span class=\"_ _cf\"></span>anuales <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pondientes <span class=\"_ _cf\"></span>al <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _cf\"></span>anual <span class=\"_ _cf\"></span>terminado <span class=\"_ _0\"></span>el 31 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>diciem<span class=\"_ _0\"></span>bre <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _cf\"></span>de <span class=\"_ _cf\"></span>Aed<span class=\"_ _0\"></span>as <span class=\"_ _cf\"></span>K<span class=\"_ _0\"></span>S <span class=\"_ _cf\"></span>Santa <span class=\"_ _cf\"></span>Clar<span class=\"_ _0\"></span>a, <span class=\"_ _cf\"></span>S.L.U.<span class=\"ls1c\">, <span class=\"_ _cf\"></span></span>A<span class=\"_ _0\"></span>edas <span class=\"_ _cf\"></span>KS <span class=\"_ _cf\"></span>Ib<span class=\"_ _0\"></span>eria, <span class=\"_ _cf\"></span>S.L.U., <span class=\"_ _d4\"></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _cf\"></span>L<span class=\"_ _0\"></span>evante, <span class=\"_ _cf\"></span>S.L.U<span class=\"_ _0\"></span>., <span class=\"_ _d4\"></span>Aedas <span class=\"_ _cf\"></span>KS <span class=\"_ _cf\"></span>Fonsal\u00ed<span class=\"_ _0\"></span>a, S.L.U.<span class=\"ls20\">, </span>Altacus<span class=\"_ _0\"></span> I<span class=\"_ _0\"></span>nvestments<span class=\"_ _0\"></span>, S<span class=\"_ _0\"></span>.A., <span class=\"_ _0\"></span>Cirill<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Investment<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>S.A.,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Lysistrata <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nvestments, <span class=\"_ _0\"></span>S.A<span class=\"_ _0\"></span>., <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ueva <span class=\"_ _0\"></span>Marina <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>eal <span class=\"_ _0\"></span>Estate, <span class=\"_ _0\"></span>S.L.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>audi<span class=\"_ _0\"></span>tadas <span class=\"_ _0\"></span>por Ernst &amp; Young, S.L.<span class=\"_ _0\"></span> y las de Esp<span class=\"_ _0\"></span>acio Promoci\u00f3n VIII<span class=\"_ _0\"></span>, S.L., audita<span class=\"_ _0\"></span>das por Gra<span class=\"_ _0\"></span>nt Thornton, S.<span class=\"_ _0\"></span>L.P<span class=\"_ _260\"> </span>Sociedad<span class=\"ffa fse\"> </span>Patrimonio Neto a<span class=\"_ _4\"></span> 31 de marzo de 2<span class=\"_ _4\"></span>024 (Miles de Euros) (*)<span class=\"_ _4\"></span><span class=\"ffa fse\"> </span>Capital<span class=\"ffa fse\"> </span>Prima de emisi\u00f3n<span class=\"ffa fse\"> </span>Reservas<span class=\"ffa fse\"> </span>Resultados ejercicios anteriores<span class=\"ffa fse\"> </span>Resultado ejercicio<span class=\"ffa fse\"> </span>Otras aportaciones de socios<span class=\"ffa fse\"> </span>(Dividendo a cuenta)<span class=\"ffa fse\"> </span>Total Patrimonio<span class=\"ffa fse\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES OPCO, S.L.U. <span class=\"_ _0\"></span> 44.807 <span class=\"ffa fs2\"> </span>387.236 <span class=\"ffa fs2\"> </span>(308.<span class=\"ls33\">103</span>)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>72.730 <span class=\"ffa fs2\"> </span>63.175 <span class=\"ffa fs2\"> </span>(69.000)<span class=\"ffa fs2\"> </span>190.845 <span class=\"ffa fs2 ls0\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES SERVICIOS INMOBILIARIOS, S.L.U.  3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>1 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>1.657 <span class=\"ffa fs2 ls0\"> </span>4.191 <span class=\"ffa fs2\"> </span>(1.000)<span class=\"ffa fs2\"> </span>4.852 <span class=\"ffa fs2 ls0\"> </span>LIVE <span class=\"_ _18\"> </span>VIRTUAL TOURS, S.L.U.<span class=\"_ _0\"></span> 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">310</span>)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">162</span>)<span class=\"ffa fs2\"> </span>466 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>(3)<span class=\"ffa fs2 ls0\"> </span>DAMALANA SERVICIOS <span class=\"_ _c\"> </span>Y GESTIONES, S.L.U.<span class=\"_ _0\"></span> 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(3.<span class=\"ls33\">357</span>)<span class=\"ffa fs2\"> </span>(667)<span class=\"ffa fs2\"> </span>8.000 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>3.979 <span class=\"ffa fs2 ls0\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES CANARIAS, S.L.U. <span class=\"_ _0\"></span> 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(7)<span class=\"ffa fs2\"> </span>(2.433)<span class=\"ffa fs2\"> </span>1.980 <span class=\"ffa fs2\"> </span>3.840 <span class=\"ffa fs2\"> </span>(1.700)<span class=\"ffa fs2\"> </span>1.683 <span class=\"ffa fs2 ls0\"> </span>SPV SPAIN 2, S.L.<span class=\"_ _0\"></span> 100<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>440 <span class=\"ffa fs2 ls0\"> </span>(88)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">28</span>)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>424 <span class=\"ffa fs2 ls0\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES RENTAL, S.L.U. <span class=\"_ _0\"></span> 4.992 <span class=\"ffa fs2\"> </span>13.511 <span class=\"ffa fs2\"> </span>1.003 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>5.830 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(4.299)<span class=\"ffa fs2\"> </span>21.037 <span class=\"ffa fs2 ls0\"> </span>SERVICIOS INMOBILIARIOS MAUNA LOA, S.L.U.<span class=\"_ _0\"></span> 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>69<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>(10)<span class=\"ffa fs2\"> </span>271 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>333 <span class=\"ffa fs2 ls0\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES COLMENAR <span class=\"_ _ed\"> </span>VIEJO, SL<span class=\"ls0\">.U. </span>3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>183<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>2.139 <span class=\"ffa fs2\"> </span>1.135 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>3.460 <span class=\"ffa fs2 ls0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(3.713)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">443</span>)<span class=\"ffa fs2\"> </span>12.872 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>8.719 <span class=\"ffa fs2 ls0\"> </span>EGON <span class=\"_ _97\"> </span>ASSET<span class=\"_ _0\"></span> DEVELOPMENT, S.L.U. 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(1)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">86</span>)<span class=\"ffa fs2\"> </span>(8)<span class=\"ffa fs2\"> </span>172<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>80 <span class=\"ffa fs2 ls0\"> </span>FALCON DESARROLL<span class=\"ls1c\">OS<span class=\"_ _0\"></span></span> INMOBILIARIOS, SL<span class=\"ls0\">.U. </span>3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(2)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">29</span>)<span class=\"ffa fs2\"> </span>(<span class=\"ls33\">13</span>)<span class=\"ffa fs2\"> </span>37<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>(4)<span class=\"ffa fs2 ls0\"> </span>AEDAS <span class=\"_ _12\"> </span>HOMES LIVING S.L.U 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>1 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>238 <span class=\"ffa fs2 ls0\"> </span>2.464 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>2.706 <span class=\"ffa fs2 ls0\"> </span>DOMUS <span class=\"_ _e3\"> </span>AVENIDA<span class=\"_ _0\"></span>, S.L. 101<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>59 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>188 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>(75)<span class=\"ffa fs2\"> </span>273 <span class=\"ffa fs2 ls0\"> </span>VAR\u00cdA <span class=\"_ _e9\"> </span>M\u00d3STOLES FUENSANTA, S.L.<span class=\"_ _0\"></span> 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>859 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>15 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>877 <span class=\"ffa fs2 ls0\"> </span>ESPACIO <span class=\"_ _ec\"> </span>\u00c1UREA, S.L. 217 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>219<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>2.149 <span class=\"ffa fs2\"> </span>(1)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(1.940)<span class=\"ffa fs2\"> </span>644 <span class=\"ffa fs2 ls0\"> </span>ALLEGRA <span class=\"_ _ee\"> </span>NATURE, S.L. 3 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>952 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>(396)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>559 <span class=\"ffa fs2 ls0\"> </span>RESIDENCIAL HENAO, <span class=\"ls35\">SL</span>. 42<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>8 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>(25)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>25 <span class=\"ffa fs2 ls0\"> </span>\u00c1UREA ETXABAKOIT<span class=\"_ _0\"></span>Z, S.L. 41<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>67 <span class=\"ffa fs2 ls0\"> </span>-<span class=\"ffa fs2\"> </span>(3)<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>105 <span class=\"ffa fs2 ls0\"> </span>RESIDENCIAL CIUDADELA <span class=\"_ _41\"> </span>UNO, S.L. 152<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>240<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>13<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>(341)<span class=\"ffa fs2\"> </span>2.042 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(1.658)<span class=\"ffa fs2\"> </span>448 <span class=\"ffa fs2 ls0\"> </span>NATURE EST<span class=\"_ _0\"></span>E, S.L. 386<span class=\"ls0\"> <span class=\"ffa fs2\"> </span></span>-<span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(244)<span class=\"ffa fs2\"> </span>2.700 <span class=\"ffa fs2\"> </span>-<span class=\"ffa fs2\"> </span>(2.000)<span class=\"ffa fs2\"> </span>842 <span class=\"ffa fs2 ls0\"> </span>JAVA <span class=\"_ _d1\"> </span>INVESTMENTS HOLDINGS, S.\u00c0.R<span class=\"_ _0\"></span>.L.<span class=\"ff15\"> </span>5.236 <span class=\"fs2\"> </span>53.397 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(<span class=\"ls33\">344</span>)<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>58.289 <span class=\"ff15 fs2 ls0\"> </span>AEDAS <span class=\"_ _24\"> </span>KS FONSAL\u00cdA, S.<span class=\"_ _0\"></span>L.U.<span class=\"ff15\"> </span>3 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>(4)<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(1.156)<span class=\"fs2\"> </span>16.292 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>15.135 <span class=\"ff15 fs2 ls0\"> </span>AEDAS <span class=\"_ _e6\"> </span>KS <span class=\"_ _dc\"> </span>SANTA CLARA, S.L.U.<span class=\"_ _0\"></span><span class=\"ff15\"> </span>3 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>(4)<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(1.418)<span class=\"fs2\"> </span>20.378 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>18.959 <span class=\"ff15 fs2 ls0\"> </span>AEDAS <span class=\"_ _cf\"></span>KS <span class=\"_ _cf\"></span>LEVANTE, S.L.U.<span class=\"ff15\"> </span>3 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>(4)<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(447)<span class=\"fs2\"> </span>6.808 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>6.360 <span class=\"ff15 fs2 ls0\"> </span>AEDAS <span class=\"_ _dd\"> </span>KS <span class=\"_ _dd\"> </span>IBERIA, S.L.U.<span class=\"ff15\"> </span>3 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>(2)<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(<span class=\"ls33\">931</span>)<span class=\"fs2\"> </span>14.812 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>13.882 <span class=\"ff15 fs2 ls0\"> </span>BTS <span class=\"_ _ef\"> </span>SERVICIOS INMOBILIARIOS <span class=\"_ _db\"> </span>JV1,<span class=\"_ _0\"></span> S.L.<span class=\"ff15\"> </span>12 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>(207)<span class=\"fs2\"> </span>19.988 <span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>19.793 <span class=\"ff15 fs2 ls0\"> </span>SERVICIOS INMOBILIARIOS RESIDENCIAL <span class=\"_ _ce\"> </span>EN VENTA JV2, S.L.U.<span class=\"_ _0\"></span><span class=\"ff15\"> </span>3 <span class=\"fs2 ls0\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>-<span class=\"fs2\"> </span>3 <span class=\"ff15 fs2 ls0\"> </span>(*) <span class=\"fs2\"> Cifras<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>no <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>uditadas, <span class=\"_ _d4\"></span>con <span class=\"_ _cf\"></span>excepci\u00f3n <span class=\"_ _d4\"></span>de <span class=\"_ _cf\"></span>las <span class=\"_ _cf\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _cf\"></span>a<span class=\"_ _0\"></span>nuales <span class=\"_ _cf\"></span>co<span class=\"_ _0\"></span>rrespondientes<span class=\"_ _0\"></span> <span class=\"_ _cf\"></span>al <span class=\"_ _cf\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _cf\"></span>an<span class=\"_ _0\"></span>ual <span class=\"_ _cf\"></span>termin<span class=\"_ _0\"></span>ado <span class=\"_ _cf\"></span>el <span class=\"_ _d4\"></span>31 <span class=\"_ _cf\"></span>de <span class=\"_ _d4\"></span>marzo <span class=\"_ _cf\"></span>de <span class=\"_ _d3\"> </span>2024 <span class=\"_ _cf\"></span>d<span class=\"_ _0\"></span>e </span>Aedas H<span class=\"_ _0\"></span>omes <span class=\"_ _0\"></span>Opco, S<span class=\"_ _0\"></span>.L.U. y<span class=\"_ _0\"></span> Dam<span class=\"_ _0\"></span>alana S<span class=\"_ _0\"></span>ervicios Y<span class=\"_ _0\"></span> Ge<span class=\"_ _0\"></span>stiones, <span class=\"_ _0\"></span>S.L.U., <span class=\"_ _0\"></span>Auditadas<span class=\"_ _0\"></span> Por <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>rnst <span class=\"_ _0\"></span>&amp; Yo<span class=\"_ _0\"></span>ung, S.L.<span class=\"_ _0\"></span>, Aedas<span class=\"_ _0\"></span> H<span class=\"_ _0\"></span>omes Rent<span class=\"_ _0\"></span>a, S.L.<span class=\"_ _0\"></span>U, Aedas <span class=\"_ _ea\"> </span>Homes<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>Colme<span class=\"_ _0\"></span>nar <span class=\"_ _ea\"> </span>Viej<span class=\"_ _0\"></span>o, <span class=\"_ _ea\"> </span>S.L.<span class=\"_ _0\"></span>U <span class=\"_ _ea\"> </span>y <span class=\"_ _d1\"> </span>las <span class=\"_ _ea\"> </span>cuentas <span class=\"_ _d1\"> </span>anuales <span class=\"_ _ea\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _d1\"> </span>al <span class=\"_ _ea\"> </span>ejercicio <span class=\"_ _d1\"> </span>2023 <span class=\"_ _d1\"> </span>de <span class=\"_ _ea\"> </span>VAR\u00cdA<span class=\"_ _0\"></span> <span class=\"_ _ea\"> </span>ACR <span class=\"_ _d1\"> </span>M\u00d3STOLES FUENSANTA,  S.L.,  RESIDEN<span class=\"_ _0\"></span>CIAL  HENAO,  S.L.  y  \u00c1UREA  ETXAB<span class=\"_ _0\"></span>AKOITZ,  S.L.,  auditadas  por  KPMG  Audito<span class=\"_ _0\"></span>res,  S.L.,  y  las  de ALLEGRA <span class=\"_ _0\"></span>NATURE<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>S.L. <span class=\"_ _0\"></span>y <span class=\"_ _cf\"></span>NATURE <span class=\"_ _cf\"></span>ESTE, <span class=\"_ _0\"></span>S.L., <span class=\"_ _0\"></span>audit<span class=\"_ _0\"></span>adas <span class=\"_ _0\"></span>por <span class=\"_ _cf\"></span>ETL <span class=\"_ _0\"></span>Spain <span class=\"_ _cf\"></span>Audit <span class=\"_ _cf\"></span>Servicies, <span class=\"_ _0\"></span>S.L<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _0\"></span>corr<span class=\"_ _0\"></span>espondientes al <span class=\"_ _d4\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _d3\"> </span>anual <span class=\"_ _d4\"> </span>t<span class=\"_ _0\"></span>erminado <span class=\"_ _d3\"> </span>el <span class=\"_ _d3\"> </span>31 <span class=\"_ _d3\"> </span>de <span class=\"_ _d3\"> </span>marzo <span class=\"_ _d3\"> </span>de <span class=\"_ _d3\"> </span>202<span class=\"_ _0\"></span>4 <span class=\"_ _d4\"> </span><span class=\"ls3\">de <span class=\"_ _d3\"> </span></span>A<span class=\"_ _0\"></span>edas <span class=\"_ _d3\"> </span>Homes <span class=\"_ _d3\"> </span>Opco<span class=\"_ _0\"></span>, <span class=\"_ _d4\"></span>S.L.<span class=\"_ _0\"></span>U. <span class=\"_ _d4\"></span>fu<span class=\"_ _0\"></span>eron <span class=\"_ _d3\"> </span>auditadas <span class=\"_ _d3\"> </span>por <span class=\"_ _d3\"> </span>ERSNT<span class=\"_ _0\"></span> <span class=\"_ _d4\"> </span>&amp;<span class=\"_ _0\"></span> <span class=\"_ _d4\"> </span>YOUNG, <span class=\"_ _d3\"> </span>S.L.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}