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   "decimals": -3,
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    "entity": "scheme:959800GQ29X3QTKYUM69",
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   }
  },
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   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
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   "value": "-787000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-369": {
   "value": "-684000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsFinancingActivities",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  "fact-370": {
   "value": "787000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-371": {
   "value": "684000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InterestPaidClassifiedAsFinancingActivities",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-372": {
   "value": "-1407000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-373": {
   "value": "-238000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-374": {
   "value": "-209000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-375": {
   "value": "-920000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  "fact-376": {
   "value": "1551000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-377": {
   "value": "2473000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  "fact-378": {
   "value": "0.0",
   "decimals": -3,
   "dimensions": {
    "concept": "montebalitosa:TesoreriaAdquiridaVariacionesPerimetro",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  },
  "fact-379": {
   "value": "-2000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "montebalitosa:TesoreriaAdquiridaVariacionesPerimetro",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-380": {
   "value": "1342000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-381": {
   "value": "1551000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:EUR"
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  "fact-423": {
   "value": "NOTA 1. CONSTITUCI\u00d3N, ACTIVIDAD Y R\u00c9GIMEN LEGAL DE<span class=\"_ _2\"></span> LA SOCIEDAD<span class=\"_ _5\"></span> a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Actividad </span></span>Montebalito, <span class=\"_ _6\"></span>S.A. <span class=\"_ _5\"></span>(So<span class=\"_ _5\"></span>ciedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad) <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>ue <span class=\"_ _6\"></span>constituida <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>3 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>septiembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e 1972. <span class=\"_ _2\"></span>Su <span class=\"_ _2\"></span>domicilio<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>social <span class=\"_ _9\"></span>est\u00e1 si<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>uado <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>calle <span class=\"_ _2\"></span>Profesor <span class=\"_ _9\"></span>Agust\u00edn <span class=\"_ _9\"></span>Millare<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>Carl\u00f3 <span class=\"_ _9\"></span>10<span class=\"_ _5\"></span>, Las <span class=\"_ _9\"></span>Palmas de Gran Canaria.<span class=\"_ _3c\"> </span>El objeto social de la Sociedad Dominante es el siguiente: \u201cConstituye su objeto social:<span class=\"ff8\"> </span>1.<span class=\"ff9 ls0\"> <span class=\"_ _a\"> </span><span class=\"ff8\">La <span class=\"_ _b\"></span>promoci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>toda <span class=\"_ _b\"></span>clase <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>actividades <span class=\"_ _b\"></span>inmobiliarias <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>promoci\u00f3n, <span class=\"_ _b\"> </span>explotaci\u00f3n, </span></span>construcci\u00f3n y comp<span class=\"_ _2\"></span>raventa, por <span class=\"_ _2\"></span>s\u00ed o por <span class=\"_ _2\"></span>medio de terceros y p<span class=\"_ _2\"></span>or cuenta <span class=\"_ _2\"></span>propia o ajena<span class=\"_ _2\"></span> y bajo cualquier <span class=\"_ _c\"> </span>t\u00edtulo, <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>solares, <span class=\"_ _c\"> </span>terrenos <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>inmuebles <span class=\"_ _d\"> </span>destinados <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>viviendas, <span class=\"_ _c\"> </span>ap<span class=\"_ _5\"></span>artamentos tur\u00edsticos, <span class=\"_ _e\"> </span>locales <span class=\"_ _e\"> </span>ind<span class=\"_ _2\"></span>ustriales <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>negocio, <span class=\"_ _e\"> </span>h<span class=\"_ _2\"></span>oteles <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>moteles, <span class=\"_ _e\"> </span>res<span class=\"_ _2\"></span>idencias, <span class=\"_ _e\"> </span>chalets, urbanizaciones, fincas r\u00fasticas, pecuarias, o forestales y cualq<span class=\"_ _2\"></span>uier otra.<span class=\"_ _5\"></span> Las <span class=\"_ _d\"> </span>actividades <span class=\"_ _c\"> </span>enumeradas <span class=\"_ _d\"> </span>podr\u00e1n <span class=\"_ _d\"> </span>ser <span class=\"_ _c\"> </span>t<span class=\"_ _5\"></span>ambi\u00e9n <span class=\"_ _d\"> </span>desarrolladas <span class=\"_ _c\"> </span>po<span class=\"_ _5\"></span>r <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>sociedad, <span class=\"_ _c\"> </span>total <span class=\"_ _d\"> </span>o parcialmente, <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>modo <span class=\"_ _f\"></span>indirecto, <span class=\"_ _b\"></span>mediante <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>participaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>otras <span class=\"_ _f\"></span>sociedades <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>o<span class=\"_ _5\"></span>bjeto an\u00e1logo.\u201d<span class=\"ff8\"> </span>Montebalito, S.A. <span class=\"_ _2\"></span>y sus<span class=\"_ _2\"></span> s<span class=\"_ _2\"></span>ociedades dependientes <span class=\"_ _9\"></span>(El Grupo o Gr<span class=\"_ _2\"></span>upo Mont<span class=\"_ _2\"></span>ebalito) constituyen un <span class=\"_ _f\"></span>grupo <span class=\"_ _f\"></span>integrado <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>empresas<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>desarrolla<span class=\"_ _2\"></span>n <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>actividad <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>sector <span class=\"_ _f\"></span>inmobiliario. <span class=\"_ _f\"></span>Su centro principal de actividades se encuentra en <span class=\"_ _2\"></span>Madrid (Espa\u00f1a).<span class=\"_ _5\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>realiza <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>actividades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>promoci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>patrimo<span class=\"_ _2\"></span>nio <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>renta <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>partir <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>propiedades inmobiliarias descritas a continuaci\u00f3n: Propiedad Pa\u00eds Propiedad Pa\u00eds Promoci\u00f3n in<span class=\"_ _2\"></span>mobiliaria y otras Promoci\u00f3n in<span class=\"_ _2\"></span>mobiliaria y otras Parcelas B<span class=\"_ _2\"></span>alito Espa\u00f1a Comesa\u00f1a Espa\u00f1a Residenc<span class=\"_ _2\"></span>ial Elite Espa\u00f1a Poio Espa\u00f1a San Agust\u00edn Espa\u00f1a Tamberlick Espa\u00f1a Suelo El Coti<span class=\"_ _2\"></span>llo Espa\u00f1a Esperanto Espa\u00f1a Eurocan Espa\u00f1a Serban Voda Ruman\u00eda Secretar<span class=\"_ _2\"></span>io Artiles Espa\u00f1a Porchell<span class=\"_ _2\"></span>a Rep\u00fablic<span class=\"_ _2\"></span>a Dominicana Caideros Espa\u00f1a Veiramar Rep\u00fablic<span class=\"_ _2\"></span>a Dominicana El Molar Espa\u00f1a Terreno Club<span class=\"_ _2\"></span> Meridional<span class=\"_ _2\"></span> Dois Brasil Plaza Composte<span class=\"_ _2\"></span>la 17 Espa\u00f1a Bit\u00e1cor<span class=\"_ _2\"></span>a Brasil Residenc<span class=\"_ _2\"></span>ial Cies Espa\u00f1a Candela Brasil Quintana Espa\u00f1a Terreno T\u00e1nger Marrueco<span class=\"_ _2\"></span>s Collado Vil<span class=\"_ _2\"></span>lalba Espa\u00f1a Inmuebles en renta<span class=\"_ _2\"></span> Suerte de<span class=\"_ _2\"></span> la Cruz Espa\u00f1a Edificio<span class=\"_ _2\"></span> Iberia Espa\u00f1a Siete Palmas Espa\u00f1a Edificio<span class=\"_ _2\"></span> Tamberlick Espa\u00f1a Las Rozas Espa\u00f1a La Cartuja Espa\u00f1a Xard\u00f3n Espa\u00f1a Apartamentos <span class=\"_ _2\"></span>Veiramar Rep\u00fablic<span class=\"_ _2\"></span>a Dominicana Pobra Carami\u00f1al<span class=\"_ _2\"></span> Espa\u00f1a ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Montebalito, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Su domicilio social est\u00e1 situado en la calle Profesor Agust\u00edn Millares Carl\u00f3 10, Las Palmas de Gran Canaria. ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "Su domicilio social est\u00e1 situado en la calle Profesor Agust\u00edn Millares Carl\u00f3 10, Las Palmas de Gran Canaria. ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "El objeto social de la Sociedad Dominante es el siguiente: \u201cConstituye su objeto social: 1.  La promoci\u00f3n de toda clase de actividades inmobiliarias y la promoci\u00f3n,  explotaci\u00f3n, construcci\u00f3n y compraventa, por s\u00ed o por medio de terceros y por cuenta propia o ajena y bajo cualquier  t\u00edtulo,  de  solares,  terrenos  o  inmuebles  destinados  a  viviendas,  apartamentos tur\u00edsticos,  locales  industriales  o  de  negocio,  hoteles  y  moteles,  residencias,  chalets, urbanizaciones, fincas r\u00fasticas, pecuarias, o forestales y cualquier otra. Las  actividades  enumeradas  podr\u00e1n  ser  tambi\u00e9n  desarrolladas  por  la  sociedad,  total  o parcialmente, de modo indirecto, mediante la participaci\u00f3n de otras sociedades con objeto an\u00e1logo.\u201d ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Montebalito, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Montebalito, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Su centro principal de actividades se encuentra en Madrid ",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "NOTA 2. SOCIEDADES DEL GRUPO<span class=\"ff1\"> </span>El <span class=\"_ _9\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>in<span class=\"_ _5\"></span>cluidas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>er\u00edmetro <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>consolidaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _9\"></span>junto con el porcentaje de participaci\u00f3n del grupo en cada una, es el siguiente: <div class=\"c w40 h35 gs3\"><div class=\"t m0 x1c h36 y1a5 ff2 fs9 fc0 sc0 ls0 ws0\">Sociedad </div><div class=\"t m0 x17 h36 y1a6 ff2 fs9 fc0 sc0 ls0 ws0\">Participada </div></div><div class=\"c w41 h35 gs4\"><div class=\"t m0 x23 h36 y1a7 ff2 fs9 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c w42 h35 gs5\"><div class=\"t m0 x1c h36 y1a5 ff2 fs9 fc0 sc0 ls0 ws0\">Sociedad </div><div class=\"t m0 x4a h36 y1a6 ff2 fs9 fc0 sc0 ls0 ws0\">Tenedora </div></div><div class=\"c w43 h35 gs6\"><div class=\"t m0 x7 h36 y2b ff2 fs9 fc0 sc0 ls0 ws0\">% de </div><div class=\"t m0 xa h36 y1a7 ff2 fs9 fc0 sc0 ls0 ws0\">Particip. </div><div class=\"t m0 x27 h36 y18e ff2 fs9 fc0 sc0 ls0 ws0\">Directa </div></div><div class=\"c w43 h35 gs7\"><div class=\"t m0 x7 h36 y2b ff2 fs9 fc0 sc0 ls0 ws0\">% de </div><div class=\"t m0 xa h36 y1a7 ff2 fs9 fc0 sc0 ls0 ws0\">Particip. </div><div class=\"t m0 x66 h36 y18e ff2 fs9 fc0 sc0 ls0 ws0\">Indir. </div></div><div class=\"c w44 h35 gs8\"><div class=\"t m0 x19 h36 y2b ff2 fs9 fc0 sc0 ls0 ws0\">Titular de la </div><div class=\"t m0 x1b h36 y1a7 ff2 fs9 fc0 sc0 ls0 ws0\">participaci\u00f3n </div><div class=\"t m0 x1c h36 y18e ff2 fs9 fc0 sc0 ls0 ws0\">indirecta </div></div><div class=\"c w45 h37 gs9\"><div class=\"t m0 x27 h36 y1a9 ff2 fs9 fc0 sc0 ls0 ws0\">Coste neto en libros de la </div><div class=\"t m0 x1b h36 y1aa ff2 fs9 fc0 sc0 ls0 ws0\">Sociedad al 31/12/25 </div></div><div class=\"c w46 h35 gsa\"><div class=\"t m0 x31 h36 y1a5 ff2 fs9 fc0 sc0 ls0 ws0\">M\u00e9todo de </div><div class=\"t m0 x27 h36 y1a6 ff2 fs9 fc0 sc0 ls0 ws0\">Consolidaci\u00f3n Aplicado </div></div><div class=\"c w47 h35 gsb\"><div class=\"t m0 x31 h36 y1a7 ff2 fs9 fc0 sc0 ls0 ws0\">Auditores </div></div><div class=\"c w45 h38 gsc\"><div class=\"t m0 x31 h36 y1aa ff2 fs9 fc0 sc0 ls0 ws0\">(Miles euros) </div></div><div class=\"c w40 h25 gsd\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Monteillunum, </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">S.A. </div></div><div class=\"c w48 h25 gse\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 lsc ws0\">y </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gsf\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs10\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h25 gs11\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h25 gs12\"><div class=\"t m0 x3f h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">(931) </div></div><div class=\"c w4b h25 gs13\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs14\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs15\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Europa, S.L. </div></div><div class=\"c w48 h25 gs16\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 lsc ws0\">y </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs17\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs18\"><div class=\"t m0 x1b h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">87%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h25 gs19\"><div class=\"t m0 x1b h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">13%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h25 gs1a\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Canarias, S.A. </div></div><div class=\"c w45 h25 gs1b\"><div class=\"t m0 x4c h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">36.690 </div></div><div class=\"c w4b h25 gs1c\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs1d\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs1e\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">San <span class=\"_ _10\"> </span>Agustin </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Realty, S.L.U. </div></div><div class=\"c w48 h25 gs1f\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 lsc ws0\">y </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs20\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs21\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h25 gs22\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h25 gs23\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Europa, S.L. </div></div><div class=\"c w45 h25 gs24\"><div class=\"t m0 x6a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">6.743 </div></div><div class=\"c w4b h25 gs25\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs26\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs27\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Canarias, S.A. </div></div><div class=\"c w48 h37 gs28\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gs29\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs2a\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs2b\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs2c\"><div class=\"t m0 x6a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">8.733 </div></div><div class=\"c w4b h37 gs2d\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gs2e\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs2f\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Patrimonial Balito, </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">S.L.U. </div></div><div class=\"c w48 h37 gs30\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div></div><div class=\"c w49 h37 gs31\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs32\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs33\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs34\"><div class=\"t m0 x6a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">7.007 </div></div><div class=\"c w4b h37 gs35\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gs36\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h39 gs37\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Antioqu\u00eda, S.L.U. </div></div><div class=\"c w48 h39 gs38\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h39 gs39\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h39 gs3a\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h39 gs3b\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h39 gs3c\"><div class=\"t m0 x3f h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">(145) </div></div><div class=\"c w4b h39 gs3d\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h39 gs3e\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3a gs3f\"><div class=\"t m0 xa h34 y1b5 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1b6 ff1 fs9 fc0 sc0 ls0 ws0\">Palermo, S.L. </div></div><div class=\"c w48 h3a gs40\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h3a gs41\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h3a gs42\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h3a gs43\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h3a gs44\"><div class=\"t m0 x6b h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w4b h3a gs45\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h3a gs46\"><div class=\"t m0 xa h34 y1b5 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b6 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs47\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Viridiana, S.L. </div></div><div class=\"c w48 h37 gs48\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gs49\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs4a\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs4b\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs4c\"><div class=\"t m0 x5f h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">385<span class=\"ls0\"> </span></div></div><div class=\"c w4b h37 gs4d\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gs4e\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs4f\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Quintana, S.L.U. </div></div><div class=\"c w48 h37 gs50\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gs51\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs52\"><div class=\"t m0 x1b h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">50%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs53\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs54\"><div class=\"t m0 x5f h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">491<span class=\"ls0\"> </span></div></div><div class=\"c w4b h37 gs55\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Puesta en equivalencia </div></div><div class=\"c w4c h37 gs56\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs57\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial <span class=\"_ _6\"></span>Apolo, </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">S.L.U. </div></div><div class=\"c w48 h37 gs58\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gs59\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs5a\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs5b\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs5c\"><div class=\"t m0 x6a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">1.889 </div></div><div class=\"c w4b h37 gs5d\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gs5e\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gs5f\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Playful Space, S.L. </div></div><div class=\"c w48 h37 gs60\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Tur\u00edstico </div></div><div class=\"c w49 h37 gs61\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gs62\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gs63\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gs64\"><div class=\"t m0 x5f h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">(85) </div></div><div class=\"c w4b h37 gs65\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gs66\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3a gs67\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Risco Canario, S.L. </div></div><div class=\"c w48 h3a gs68\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Tur\u00edstico </div></div><div class=\"c w49 h3a gs69\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h3a gs6a\"><div class=\"t m0 x1b h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">25%<span class=\"ls0\"> </span></div></div><div class=\"c w45 h3a gs6b\"><div class=\"t m0 x6b h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c w4b h3a gs6c\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Puesta en equivalencia </div></div><div class=\"c w4c h3a gs6d\"><div class=\"t m0 xa h34 y1b5 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b6 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs6e\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Gallega, S.A. </div></div><div class=\"c w48 h25 gs6f\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs70\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs71\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h25 gs72\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h25 gs73\"><div class=\"t m0 x4c h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">12.310 </div></div><div class=\"c w4b h25 gs74\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs75\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs76\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Residencial <span class=\"_ _11\"> </span>Cies, </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">S.l. </div></div><div class=\"c w48 h25 gs77\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs78\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs79\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h25 gs7a\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Gallega, S.L. </div></div><div class=\"c w45 h25 gs7b\"><div class=\"t m0 x6a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">3.362 </div></div><div class=\"c w4b h25 gs7c\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs7d\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs7e\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Carami\u00f1al, S.L. </div></div><div class=\"c w48 h25 gs7f\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs80\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs81\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h25 gs82\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Gallega, S.L. </div></div><div class=\"c w45 h25 gs83\"><div class=\"t m0 x6c h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w4b h25 gs84\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs85\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3b gs86\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Plaza <span class=\"_ _12\"> </span>de </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Compostela <span class=\"_ _13\"> </span>17, </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">S.L. </div></div><div class=\"c w48 h3b gs87\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h3b gs88\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h3b gs89\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h3b gs8a\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Gallega, S.L. </div></div><div class=\"c w45 h3b gs8b\"><div class=\"t m0 x6a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">4.209 </div></div><div class=\"c w4b h3b gs8c\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h3b gs8d\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs8e\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Desarrollos </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Tur\u00edsticos <span class=\"_ _14\"> </span>Mog\u00e1n, </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">S.L. </div></div><div class=\"c w48 h25 gs8f\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gs90\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs91\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w45 h25 gs92\"><div class=\"t m0 x4c h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">10.116 </div></div><div class=\"c w4b h25 gs93\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs94\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gs95\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">German <span class=\"_ _15\"> </span>Fund </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">GmbH </div></div><div class=\"c w48 h25 gs96\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div></div><div class=\"c w49 h25 gs97\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gs98\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h25 gs99\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h25 gs9a\"><div class=\"t m0 x5f h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">860<span class=\"ls0\"> </span></div></div><div class=\"c w4b h25 gs9b\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gs9c\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3c gs9d\"><div class=\"t m0 xa h34 y1c3 ff1 fs9 fc0 sc0 ls0 ws0\">Talia </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Development </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Two, S.R.L. </div></div><div class=\"c w48 h3c gs9e\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h3c gs9f\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Europa, S.L. </div></div><div class=\"c w4a h3c gsa0\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h3c gsa1\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h3c gsa2\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Europa, S.L. </div></div><div class=\"c w45 h3c gsa3\"><div class=\"t m0 x4c h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">(3.311) </div></div><div class=\"c w4b h3c gsa4\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h3c gsa5\"><div class=\"t m0 xa h34 y1ab ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsa6\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">SARL <span class=\"_ _11\"> </span>Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Pyrenees </div></div><div class=\"c w48 h37 gsa7\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gsa8\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gsa9\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gsaa\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gsab\"><div class=\"t m0 x5f h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">609<span class=\"ls0\"> </span></div></div><div class=\"c w4b h37 gsac\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsad\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsae\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Brasil. S.A. </div></div><div class=\"c w48 h37 gsaf\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gsb0\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gsb1\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h37 gsb2\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria Astra, </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">S.A. </div></div><div class=\"c w45 h37 gsb3\"><div class=\"t m0 x5f h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">(96) </div></div><div class=\"c w4b h37 gsb4\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsb5\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsb6\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Club <span class=\"_ _16\"> </span>Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Dois, S.L. </div></div><div class=\"c w48 h37 gsb7\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gsb8\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Metambiente </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Panam\u00e1, S.A. </div></div><div class=\"c w4a h37 gsb9\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h37 gsba\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Metambiente </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Panam\u00e1, S.A. </div></div><div class=\"c w45 h37 gsbb\"><div class=\"t m0 x5f h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">643<span class=\"ls0\"> </span></div></div><div class=\"c w4b h37 gsbc\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsbd\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gsbe\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Invercasa </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Emprendeminetos </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliarios, S.L. </div></div><div class=\"c w48 h25 gsbf\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gsc0\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Metambiente </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Panam\u00e1, S.A. </div></div><div class=\"c w4a h25 gsc1\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h25 gsc2\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Metambiente </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Panam\u00e1, S.A. </div></div><div class=\"c w45 h25 gsc3\"><div class=\"t m0 x5f h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">(64) </div></div><div class=\"c w4b h25 gsc4\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gsc5\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3b gsc6\"><div class=\"t m0 xa h34 y1c9 ff1 fs9 fc0 sc0 ls0 ws0\">Residencial </div><div class=\"t m0 xa h34 y1ca ff1 fs9 fc0 sc0 ls0 ws0\">Candela, S.L. </div></div><div class=\"c w48 h3b gsc7\"><div class=\"t m0 xa h34 y1cb ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h3b gsc8\"><div class=\"t m0 xa h34 y1cc ff1 fs9 fc0 sc0 ls0 ws0\">Invercasa </div><div class=\"t m0 xa h34 y1cb ff1 fs9 fc0 sc0 ls0 ws0\">Emprendeminetos </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliarios, S.L. </div></div><div class=\"c w4a h3b gsc9\"><div class=\"t m0 x66 h34 y1cb ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h3b gsca\"><div class=\"t m0 xa h34 y1cc ff1 fs9 fc0 sc0 ls0 ws0\">Invercasa </div><div class=\"t m0 xa h34 y1cb ff1 fs9 fc0 sc0 ls0 ws0\">Emprendeminetos </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliarios, S.L. </div></div><div class=\"c w45 h3b gscb\"><div class=\"t m0 x6b h34 y1cb ff1 fs9 fc0 sc0 lsd ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w4b h3b gscc\"><div class=\"t m0 xa h34 y1cb ff1 fs9 fc0 sc0 ls0 ws0\">Puesta en equivalencia </div></div><div class=\"c w4c h3b gscd\"><div class=\"t m0 xa h34 y1c9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1ca ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h25 gsce\"><div class=\"t m0 xa h34 y1ad ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Meridional </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Marruecos </div></div><div class=\"c w48 h25 gscf\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h25 gsd0\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h25 gsd1\"><div class=\"t m0 x66 h34 y1a9 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h25 gsd2\"><div class=\"t m0 x4a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h25 gsd3\"><div class=\"t m0 x6a h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">3.176 </div></div><div class=\"c w4b h25 gsd4\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h25 gsd5\"><div class=\"t m0 xa h34 y1af ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h3a gsd6\"><div class=\"t m0 xa h34 y1b5 ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria <span class=\"_ _5\"></span>Astra, </div><div class=\"t m0 xa h34 y1b6 ff1 fs9 fc0 sc0 ls0 ws0\">S.A. </div></div><div class=\"c w48 h3a gsd7\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h3a gsd8\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h3a gsd9\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h3a gsda\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h3a gsdb\"><div class=\"t m0 x6a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">7.7<span class=\"lsd\">75</span> </div></div><div class=\"c w4b h3a gsdc\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h3a gsdd\"><div class=\"t m0 xa h34 y1b5 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1b6 ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsde\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Peninsular, S.L. </div></div><div class=\"c w48 h37 gsdf\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gse0\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gse1\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w45 h37 gse2\"><div class=\"t m0 x5f h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">(65) </div></div><div class=\"c w4b h37 gse3\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gse4\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gse5\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Metambiente </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Panam\u00e1, S.A. </div></div><div class=\"c w48 h37 gse6\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Inmobiliaria </div></div><div class=\"c w49 h37 gse7\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gse8\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gse9\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gsea\"><div class=\"t m0 x6a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">5.907 </div></div><div class=\"c w4b h37 gseb\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsec\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsed\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Veiramar, S.A. </div></div><div class=\"c w48 h37 gsee\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gsef\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Montebalito, S.A. </div></div><div class=\"c w4a h37 gsf0\"><div class=\"t m0 x66 h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w4a h37 gsf1\"><div class=\"t m0 x4a h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w45 h37 gsf2\"><div class=\"t m0 x5f h34 y1ac ff1 fs9 fc0 sc0 lsd ws0\">413<span class=\"ls0\"> </span></div></div><div class=\"c w4b h37 gsf3\"><div class=\"t m0 xa h34 y1ac ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsf4\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div><div class=\"c w40 h37 gsf5\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Inversiones </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Veiramar </div></div><div class=\"c w48 h37 gsf6\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Promotora </div></div><div class=\"c w49 h37 gsf7\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Veiramar, S.A. </div></div><div class=\"c w4a h37 gsf8\"><div class=\"t m0 x4a h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h37 gsf9\"><div class=\"t m0 x66 h34 y1b0 ff1 fs9 fc0 sc0 lsd ws0\">100%<span class=\"ls0\"> </span></div></div><div class=\"c w49 h37 gsfa\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Veiramar, S.A. </div></div><div class=\"c w45 h37 gsfb\"><div class=\"t m0 x5f h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">(14) </div></div><div class=\"c w4b h37 gsfc\"><div class=\"t m0 xa h34 y1b0 ff1 fs9 fc0 sc0 ls0 ws0\">Global </div></div><div class=\"c w4c h37 gsfd\"><div class=\"t m0 xa h34 y1a9 ff1 fs9 fc0 sc0 ls0 ws0\">Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n </div><div class=\"t m0 xa h34 y1aa ff1 fs9 fc0 sc0 ls0 ws0\">Limitada) </div></div>En el ejercicio<span class=\"_ _2\"></span> 2024, Mon<span class=\"_ _2\"></span>tebalito S.A. vendi\u00f3 las<span class=\"_ _2\"></span> participaciones <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> la <span class=\"_ _2\"></span>sociedad Valdivia <span class=\"_ _2\"></span>Obras </span></span>Proyectos y <span class=\"_ _2\"></span>Construcciones, <span class=\"_ _9\"></span>S.L<span class=\"_ _5\"></span>, a <span class=\"_ _9\"></span>un tercero <span class=\"_ _2\"></span>ajeno <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"ls4\">y </span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>procedi\u00f3 a <span class=\"_ _9\"></span>la liquidaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _6\"></span>sociedad <span class=\"_ _5\"></span>Ta<span class=\"_ _5\"></span>lia <span class=\"_ _5\"></span>Developments <span class=\"_ _6\"></span>One <span class=\"_ _6\"></span>SRL <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fusi\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _6\"></span>Inverluxo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Invercasa permaneciendo esta \u00faltima.<span class=\"_ _3c\"> </span>En <span class=\"_ _9\"></span>el a\u00f1o <span class=\"_ _9\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>constituy\u00f3 la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sociedad <span class=\"_ _9\"></span>Desarrollos <span class=\"_ _2\"></span>Playa <span class=\"_ _9\"></span>de Bali<span class=\"_ _2\"></span>to, <span class=\"_ _9\"></span>S.L. (a<span class=\"_ _2\"></span>hora <span class=\"_ _2\"></span>Risco <span class=\"_ _9\"></span>Canario, S.L.) cuyo <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jeto <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>explotaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>accesorios <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>playa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Balito. En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>constituci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>sociedad, el <span class=\"_ _6\"></span>Capital So<span class=\"_ _5\"></span>cial <span class=\"_ _5\"></span>suscrito <span class=\"_ _5\"></span>fue <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>50.000 <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _5\"></span>repartidos <span class=\"_ _5\"></span>en 50.000 acciones de 1 euro de val<span class=\"_ _2\"></span>or nominal. En ese momento,<span class=\"_ _2\"></span> Montebalito, S.A. ostentaba el<span class=\"_ _2\"></span> 50% <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>participaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>sociedad. <span class=\"_ _2\"></span>Con <span class=\"_ _9\"></span>fecha <span class=\"_ _2\"></span>29 <span class=\"_ _9\"></span>de s<span class=\"_ _2\"></span>eptiembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _9\"></span>dicha s<span class=\"_ _2\"></span>ociedad aumento <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>capital <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>ot<span class=\"_ _5\"></span>ros <span class=\"_ _17\"> </span>50.000 <span class=\"_ _18\"> </span>e<span class=\"_ _5\"></span>uros <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>en  la <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>Montebalito, <span class=\"_ _18\"> </span>S.A. <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _17\"> </span>acudi\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _18\"> </span>la suscripci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _14\"></span>redujo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>25%. <span class=\"_ _14\"></span>A<span class=\"_ _2\"></span>dicionalmente, <span class=\"_ _14\"> </span>con <span class=\"_ _14\"></span>fecha <span class=\"_ _14\"></span>4 <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e diciembre de <span class=\"_ _2\"></span>2025, Mo<span class=\"_ _2\"></span>ntebalito Canarias, <span class=\"_ _2\"></span>S.A. vendi\u00f3 <span class=\"_ _2\"></span>la totali<span class=\"_ _2\"></span>dad del <span class=\"_ _2\"></span>50% de s<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span> participaci\u00f3n<span class=\"_ _2\"></span> en la sociedad Desarrollos Inmobiliarios Arguinegu\u00edn, S.L. Todas <span class=\"_ _c\"> </span>las  socied<span class=\"_ _5\"></span>ades  que <span class=\"_ _c\"> </span>conforman <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>per\u00edmetro <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>consolidaci\u00f3n  cierran <span class=\"_ _c\"> </span>su <span class=\"_ _c\"> </span>ejercicio contable el 31 de diciembre. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "NOTA 2. SOCIEDADES DEL GRUPO<span class=\"ff1\"> </span>El <span class=\"_ _9\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>in<span class=\"_ _5\"></span>cluidas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>er\u00edmetro <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>consolidaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _9\"></span>junto con el porcentaje de participaci\u00f3n del grupo en cada una, es el siguiente: Sociedad Participada Actividad Sociedad Tenedora % de Particip. Directa % de Particip. Indir. Titular de la participaci\u00f3n indirecta Coste neto en libros de la Sociedad al 31/12/25 M\u00e9todo de Consolidaci\u00f3n Aplicado Auditores (Miles euros) Monteillunum, S.A. Inmobiliaria y Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (931) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Europa, S.L. Inmobiliaria y Promotora Montebalito, S.A. 87%<span class=\"ls0\"> </span>13%<span class=\"ls0\"> </span>Montebalito Canarias, S.A. 36.690 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) San <span class=\"_ _10\"> </span>Agustin Realty, S.L.U. Inmobiliaria y Promotora Montebalito, S.A. - 100%<span class=\"ls0\"> </span>Montebalito Europa, S.L. 6.743 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Canarias, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 8.733 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Patrimonial Balito, S.L.U. Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 7.007 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Antioqu\u00eda, S.L.U. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (145) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Palermo, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (4) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Viridiana, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 385<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Quintana, S.L.U. Promotora Montebalito, S.A. 50%<span class=\"ls0\"> </span>- 491<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial <span class=\"_ _6\"></span>Apolo, S.L.U. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 1.889 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Playful Space, S.L. Tur\u00edstico Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (85) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Risco Canario, S.L. Tur\u00edstico Montebalito, S.A. 25%<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Meridional Gallega, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 12.310 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial <span class=\"_ _11\"> </span>Cies, S.l. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 3.362 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Carami\u00f1al, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 6 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Plaza <span class=\"_ _12\"> </span>de Compostela <span class=\"_ _13\"> </span>17, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 4.209 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Desarrollos Tur\u00edsticos <span class=\"_ _14\"> </span>Mog\u00e1n, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>10.116 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito German <span class=\"_ _15\"> </span>Fund GmbH Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 860<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Talia Development Two, S.R.L. Promotora Meridional Europa, S.L. - 100%<span class=\"ls0\"> </span>Montebalito Europa, S.L. (3.311) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) SARL <span class=\"_ _11\"> </span>Meridional Pyrenees Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 609<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Brasil. S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Astra, S.A. (96) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Club <span class=\"_ _16\"> </span>Meridional Dois, S.L. Promotora Metambiente Panam\u00e1, S.A. 100%<span class=\"ls0\"> </span>Metambiente Panam\u00e1, S.A. 643<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Invercasa Emprendeminetos Inmobiliarios, S.L. Promotora Metambiente Panam\u00e1, S.A. 100%<span class=\"ls0\"> </span>Metambiente Panam\u00e1, S.A. (64) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Candela, S.L. Promotora Invercasa Emprendeminetos Inmobiliarios, S.L. 100%<span class=\"ls0\"> </span>Invercasa Emprendeminetos Inmobiliarios, S.L. 27<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Meridional Marruecos Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 3.176 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria <span class=\"_ _5\"></span>Astra, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 7.7<span class=\"lsd\">75</span> Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Peninsular, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>(65) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Metambiente Panam\u00e1, S.A. Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 5.907 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Veiramar, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 413<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inversiones Veiramar Promotora Veiramar, S.A. - 100%<span class=\"ls0\"> </span>Veiramar, S.A. (14) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) En el ejercicio<span class=\"_ _2\"></span> 2024, Mon<span class=\"_ _2\"></span>tebalito S.A. vendi\u00f3 las<span class=\"_ _2\"></span> participaciones <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> la <span class=\"_ _2\"></span>sociedad Valdivia <span class=\"_ _2\"></span>Obras </span></span>Proyectos y <span class=\"_ _2\"></span>Construcciones, <span class=\"_ _9\"></span>S.L<span class=\"_ _5\"></span>, a <span class=\"_ _9\"></span>un tercero <span class=\"_ _2\"></span>ajeno <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"ls4\">y </span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>procedi\u00f3 a <span class=\"_ _9\"></span>la liquidaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _6\"></span>sociedad <span class=\"_ _5\"></span>Ta<span class=\"_ _5\"></span>lia <span class=\"_ _5\"></span>Developments <span class=\"_ _6\"></span>One <span class=\"_ _6\"></span>SRL <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fusi\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _6\"></span>Inverluxo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Invercasa permaneciendo esta \u00faltima.<span class=\"_ _3c\"> </span>En <span class=\"_ _9\"></span>el a\u00f1o <span class=\"_ _9\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>constituy\u00f3 la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sociedad <span class=\"_ _9\"></span>Desarrollos <span class=\"_ _2\"></span>Playa <span class=\"_ _9\"></span>de Bali<span class=\"_ _2\"></span>to, <span class=\"_ _9\"></span>S.L. (a<span class=\"_ _2\"></span>hora <span class=\"_ _2\"></span>Risco <span class=\"_ _9\"></span>Canario, S.L.) cuyo <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jeto <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>explotaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>accesorios <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>playa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Balito. En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>constituci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>sociedad, el <span class=\"_ _6\"></span>Capital So<span class=\"_ _5\"></span>cial <span class=\"_ _5\"></span>suscrito <span class=\"_ _5\"></span>fue <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>50.000 <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _5\"></span>repartidos <span class=\"_ _5\"></span>en 50.000 acciones de 1 euro de val<span class=\"_ _2\"></span>or nominal. En ese momento,<span class=\"_ _2\"></span> Montebalito, S.A. ostentaba el<span class=\"_ _2\"></span> 50% <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>participaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>sociedad. <span class=\"_ _2\"></span>Con <span class=\"_ _9\"></span>fecha <span class=\"_ _2\"></span>29 <span class=\"_ _9\"></span>de s<span class=\"_ _2\"></span>eptiembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _9\"></span>dicha s<span class=\"_ _2\"></span>ociedad aumento <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>capital <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>ot<span class=\"_ _5\"></span>ros <span class=\"_ _17\"> </span>50.000 <span class=\"_ _18\"> </span>e<span class=\"_ _5\"></span>uros <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>en  la <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>Montebalito, <span class=\"_ _18\"> </span>S.A. <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _17\"> </span>acudi\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _18\"> </span>la suscripci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _14\"></span>redujo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>25%. <span class=\"_ _14\"></span>A<span class=\"_ _2\"></span>dicionalmente, <span class=\"_ _14\"> </span>con <span class=\"_ _14\"></span>fecha <span class=\"_ _14\"></span>4 <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e diciembre de <span class=\"_ _2\"></span>2025, Mo<span class=\"_ _2\"></span>ntebalito Canarias, <span class=\"_ _2\"></span>S.A. vendi\u00f3 <span class=\"_ _2\"></span>la totali<span class=\"_ _2\"></span>dad del <span class=\"_ _2\"></span>50% de s<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span> participaci\u00f3n<span class=\"_ _2\"></span> en la sociedad Desarrollos Inmobiliarios Arguinegu\u00edn, S.L. Todas <span class=\"_ _c\"> </span>las  socied<span class=\"_ _5\"></span>ades  que <span class=\"_ _c\"> </span>conforman <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>per\u00edmetro <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>consolidaci\u00f3n  cierran <span class=\"_ _c\"> </span>su <span class=\"_ _c\"> </span>ejercicio contable el 31 de diciembre. Las <span class=\"_ _c\"> </span>partidas <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>estado <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>situaci\u00f3n <span class=\"_ _c\"> </span>financiera <span class=\"_ _d\"> </span>consolidado <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _c\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>resultados consolidado <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>s<span class=\"_ _2\"></span>ociedades <span class=\"_ _6\"></span>extranjeras <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _f\"></span>significativas <span class=\"_ _6\"></span>incluidas <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> convierten a euros aplicando los siguientes tipos de cambio:  SOCIEDAD MONEDA TC cierre/\u20ac<span class=\"ff2\"> </span>TC medio/\u20ac<span class=\"ff2\"> </span>Inmobiliari<span class=\"_ _2\"></span>a Astra, S.A. Peso chile<span class=\"_ _2\"></span>no 1.057,8600 1.074,0283 Montebal<span class=\"_ _2\"></span>ito Brasil, S.A. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Invercasa, S.R.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Club Meridi<span class=\"_ _2\"></span>onal Dois, S.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Metambient<span class=\"_ _2\"></span>e Panam\u00e1, S.A. D\u00f3lar est<span class=\"_ _2\"></span>adunidense 1,1746 1,1301 Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inversione<span class=\"_ _2\"></span>s Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inmobiliari<span class=\"_ _2\"></span>a Meridional<span class=\"_ _2\"></span> Marruecos, S.A. Dirham 10,7113 10,5474 Talia Devel<span class=\"_ _2\"></span>opment Two, SRL Leu rumano (<span class=\"lsf\">Ron</span>) 5,0969 5,0401 ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "NOTA 2. SOCIEDADES DEL GRUPO<span class=\"ff1\"> </span>El <span class=\"_ _9\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>in<span class=\"_ _5\"></span>cluidas <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>er\u00edmetro <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>consolidaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _9\"></span>junto con el porcentaje de participaci\u00f3n del grupo en cada una, es el siguiente: Sociedad Participada Actividad Sociedad Tenedora % de Particip. Directa % de Particip. Indir. Titular de la participaci\u00f3n indirecta Coste neto en libros de la Sociedad al 31/12/25 M\u00e9todo de Consolidaci\u00f3n Aplicado Auditores (Miles euros) Monteillunum, S.A. Inmobiliaria y Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (931) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Europa, S.L. Inmobiliaria y Promotora Montebalito, S.A. 87%<span class=\"ls0\"> </span>13%<span class=\"ls0\"> </span>Montebalito Canarias, S.A. 36.690 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) San <span class=\"_ _10\"> </span>Agustin Realty, S.L.U. Inmobiliaria y Promotora Montebalito, S.A. - 100%<span class=\"ls0\"> </span>Montebalito Europa, S.L. 6.743 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Canarias, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 8.733 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Patrimonial Balito, S.L.U. Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 7.007 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Antioqu\u00eda, S.L.U. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (145) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Palermo, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (4) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Viridiana, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 385<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Quintana, S.L.U. Promotora Montebalito, S.A. 50%<span class=\"ls0\"> </span>- 491<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial <span class=\"_ _6\"></span>Apolo, S.L.U. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 1.889 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Playful Space, S.L. Tur\u00edstico Montebalito, S.A. 100%<span class=\"ls0\"> </span>- (85) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Risco Canario, S.L. Tur\u00edstico Montebalito, S.A. 25%<span class=\"ls0\"> </span>24<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Meridional Gallega, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 12.310 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial <span class=\"_ _11\"> </span>Cies, S.l. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 3.362 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Carami\u00f1al, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 6 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Plaza <span class=\"_ _12\"> </span>de Compostela <span class=\"_ _13\"> </span>17, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Meridional Gallega, S.L. 4.209 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Desarrollos Tur\u00edsticos <span class=\"_ _14\"> </span>Mog\u00e1n, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>10.116 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito German <span class=\"_ _15\"> </span>Fund GmbH Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 860<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Talia Development Two, S.R.L. Promotora Meridional Europa, S.L. - 100%<span class=\"ls0\"> </span>Montebalito Europa, S.L. (3.311) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) SARL <span class=\"_ _11\"> </span>Meridional Pyrenees Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 609<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Montebalito Brasil. S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>Inmobiliaria Astra, S.A. (96) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Club <span class=\"_ _16\"> </span>Meridional Dois, S.L. Promotora Metambiente Panam\u00e1, S.A. 100%<span class=\"ls0\"> </span>Metambiente Panam\u00e1, S.A. 643<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Invercasa Emprendeminetos Inmobiliarios, S.L. Promotora Metambiente Panam\u00e1, S.A. 100%<span class=\"ls0\"> </span>Metambiente Panam\u00e1, S.A. (64) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Residencial Candela, S.L. Promotora Invercasa Emprendeminetos Inmobiliarios, S.L. 100%<span class=\"ls0\"> </span>Invercasa Emprendeminetos Inmobiliarios, S.L. 27<span class=\"ls0\"> </span>Puesta en equivalencia Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Meridional Marruecos Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 3.176 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria <span class=\"_ _5\"></span>Astra, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 7.7<span class=\"lsd\">75</span> Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inmobiliaria Peninsular, S.L. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>(65) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Metambiente Panam\u00e1, S.A. Inmobiliaria Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 5.907 Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Veiramar, S.A. Promotora Montebalito, S.A. 100%<span class=\"ls0\"> </span>- 413<span class=\"ls0\"> </span>Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) Inversiones Veiramar Promotora Veiramar, S.A. - 100%<span class=\"ls0\"> </span>Veiramar, S.A. (14) Global Forvis <span class=\"_ _6\"></span>Mazars<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>(Revisi\u00f3n Limitada) En el ejercicio<span class=\"_ _2\"></span> 2024, Mon<span class=\"_ _2\"></span>tebalito S.A. vendi\u00f3 las<span class=\"_ _2\"></span> participaciones <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> la <span class=\"_ _2\"></span>sociedad Valdivia <span class=\"_ _2\"></span>Obras </span></span>Proyectos y <span class=\"_ _2\"></span>Construcciones, <span class=\"_ _9\"></span>S.L<span class=\"_ _5\"></span>, a <span class=\"_ _9\"></span>un tercero <span class=\"_ _2\"></span>ajeno <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"ls4\">y </span>se<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>procedi\u00f3 a <span class=\"_ _9\"></span>la liquidaci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _6\"></span>sociedad <span class=\"_ _5\"></span>Ta<span class=\"_ _5\"></span>lia <span class=\"_ _5\"></span>Developments <span class=\"_ _6\"></span>One <span class=\"_ _6\"></span>SRL <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>fusi\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>sociedad <span class=\"_ _6\"></span>Inverluxo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>Invercasa permaneciendo esta \u00faltima.<span class=\"_ _3c\"> </span>En <span class=\"_ _9\"></span>el a\u00f1o <span class=\"_ _9\"></span>2025, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>constituy\u00f3 la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>sociedad <span class=\"_ _9\"></span>Desarrollos <span class=\"_ _2\"></span>Playa <span class=\"_ _9\"></span>de Bali<span class=\"_ _2\"></span>to, <span class=\"_ _9\"></span>S.L. (a<span class=\"_ _2\"></span>hora <span class=\"_ _2\"></span>Risco <span class=\"_ _9\"></span>Canario, S.L.) cuyo <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jeto <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>explotaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>servicios <span class=\"_ _5\"></span>accesorios <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>playa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Balito. En <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>constituci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>sociedad, el <span class=\"_ _6\"></span>Capital So<span class=\"_ _5\"></span>cial <span class=\"_ _5\"></span>suscrito <span class=\"_ _5\"></span>fue <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>50.000 <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _5\"></span>repartidos <span class=\"_ _5\"></span>en 50.000 acciones de 1 euro de val<span class=\"_ _2\"></span>or nominal. En ese momento,<span class=\"_ _2\"></span> Montebalito, S.A. ostentaba el<span class=\"_ _2\"></span> 50% <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>participaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>sociedad. <span class=\"_ _2\"></span>Con <span class=\"_ _9\"></span>fecha <span class=\"_ _2\"></span>29 <span class=\"_ _9\"></span>de s<span class=\"_ _2\"></span>eptiembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _9\"></span>dicha s<span class=\"_ _2\"></span>ociedad aumento <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>capital <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>ot<span class=\"_ _5\"></span>ros <span class=\"_ _17\"> </span>50.000 <span class=\"_ _18\"> </span>e<span class=\"_ _5\"></span>uros <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>en  la <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>Montebalito, <span class=\"_ _18\"> </span>S.A. <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _17\"> </span>acudi\u00f3 <span class=\"_ _17\"> </span>a <span class=\"_ _18\"> </span>la suscripci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _14\"></span>redujo <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>25%. <span class=\"_ _14\"></span>A<span class=\"_ _2\"></span>dicionalmente, <span class=\"_ _14\"> </span>con <span class=\"_ _14\"></span>fecha <span class=\"_ _14\"></span>4 <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e diciembre de <span class=\"_ _2\"></span>2025, Mo<span class=\"_ _2\"></span>ntebalito Canarias, <span class=\"_ _2\"></span>S.A. vendi\u00f3 <span class=\"_ _2\"></span>la totali<span class=\"_ _2\"></span>dad del <span class=\"_ _2\"></span>50% de s<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span> participaci\u00f3n<span class=\"_ _2\"></span> en la sociedad Desarrollos Inmobiliarios Arguinegu\u00edn, S.L. Todas <span class=\"_ _c\"> </span>las  socied<span class=\"_ _5\"></span>ades  que <span class=\"_ _c\"> </span>conforman <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>per\u00edmetro <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>consolidaci\u00f3n  cierran <span class=\"_ _c\"> </span>su <span class=\"_ _c\"> </span>ejercicio contable el 31 de diciembre. Las <span class=\"_ _c\"> </span>partidas <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>estado <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>situaci\u00f3n <span class=\"_ _c\"> </span>financiera <span class=\"_ _d\"> </span>consolidado <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _c\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>resultados consolidado <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>s<span class=\"_ _2\"></span>ociedades <span class=\"_ _6\"></span>extranjeras <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _f\"></span>significativas <span class=\"_ _6\"></span>incluidas <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> convierten a euros aplicando los siguientes tipos de cambio:  SOCIEDAD MONEDA TC cierre/\u20ac<span class=\"ff2\"> </span>TC medio/\u20ac<span class=\"ff2\"> </span>Inmobiliari<span class=\"_ _2\"></span>a Astra, S.A. Peso chile<span class=\"_ _2\"></span>no 1.057,8600 1.074,0283 Montebal<span class=\"_ _2\"></span>ito Brasil, S.A. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Invercasa, S.R.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Club Meridi<span class=\"_ _2\"></span>onal Dois, S.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Metambient<span class=\"_ _2\"></span>e Panam\u00e1, S.A. D\u00f3lar est<span class=\"_ _2\"></span>adunidense 1,1746 1,1301 Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inversione<span class=\"_ _2\"></span>s Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inmobiliari<span class=\"_ _2\"></span>a Meridional<span class=\"_ _2\"></span> Marruecos, S.A. Dirham 10,7113 10,5474 Talia Devel<span class=\"_ _2\"></span>opment Two, SRL Leu rumano (<span class=\"lsf\">Ron</span>) 5,0969 5,0401 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Las <span class=\"_ _c\"> </span>partidas <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>estado <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>situaci\u00f3n <span class=\"_ _c\"> </span>financiera <span class=\"_ _d\"> </span>consolidado <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _c\"> </span>estado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>resultados consolidado <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>s<span class=\"_ _2\"></span>ociedades <span class=\"_ _6\"></span>extranjeras <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _f\"></span>significativas <span class=\"_ _6\"></span>incluidas <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _f\"></span>se<span class=\"_ _2\"></span> convierten a euros aplicando los siguientes tipos de cambio:  SOCIEDAD MONEDA TC cierre/\u20ac<span class=\"ff2\"> </span>TC medio/\u20ac<span class=\"ff2\"> </span>Inmobiliari<span class=\"_ _2\"></span>a Astra, S.A. Peso chile<span class=\"_ _2\"></span>no 1.057,8600 1.074,0283 Montebal<span class=\"_ _2\"></span>ito Brasil, S.A. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Invercasa, S.R.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Club Meridi<span class=\"_ _2\"></span>onal Dois, S.L. Real Br<span class=\"_ _2\"></span>asile\u00f1o 6,4338 6,3097 Metambient<span class=\"_ _2\"></span>e Panam\u00e1, S.A. D\u00f3lar est<span class=\"_ _2\"></span>adunidense 1,1746 1,1301 Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inversione<span class=\"_ _2\"></span>s Veiramar, S.A. Peso dominic<span class=\"_ _2\"></span>ano 74,1020 69,6361 Inmobiliari<span class=\"_ _2\"></span>a Meridional<span class=\"_ _2\"></span> Marruecos, S.A. Dirham 10,7113 10,5474 Talia Devel<span class=\"_ _2\"></span>opment Two, SRL Leu rumano (<span class=\"lsf\">Ron</span>) 5,0969 5,0401 4.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">La <span class=\"_ _14\"> </span>conversi\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>Estados <span class=\"_ _14\"> </span>Financieros <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>socieda<span class=\"_ _2\"></span>des <span class=\"_ _14\"> </span>extranjeras <span class=\"_ _14\"></span>con <span class=\"_ _14\"> </span>moneda </span></span>funcional <span class=\"_ _5\"></span>distinta <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>realizado <span class=\"_ _5\"></span>aplicando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cierre.<span class=\"_ _2\"></span> Este m\u00e9todo consiste en la conversi\u00f3n de:<span class=\"_ _3c\"> </span>a)<span class=\"ffc ls0\"> <span class=\"_ _b\"></span><span class=\"ff1\">Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>vigente <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>Estados <span class=\"_ _5\"></span>    </span></span>Financieros. b)<span class=\"ffc ls0\"> <span class=\"_ _6\"></span><span class=\"ff1\">Las <span class=\"_ _5\"></span>partidas de las Cuentas de Resultados utilizando el tipo de<span class=\"_ _2\"></span> cambio medio del ejercicio. </span></span>c)<span class=\"ffc ls0\"> <span class=\"_ _18\"> </span><span class=\"ff1\">El Patrimonio Neto se mantiene a ti<span class=\"_ _2\"></span>po de cambio hist\u00f3rico a la <span class=\"_ _9\"></span>fech<span class=\"_ _5\"></span>a de su <span class=\"_ _2\"></span>adquisici\u00f3n o al </span></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cambio <span class=\"_ _b\"></span>medio <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>generaci\u00f3n <span class=\"_ _f\"></span>(tanto <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>sultados acumulados como de las aportaciones realizadas), seg\u00fan corresponda.<span class=\"_ _3c\"> </span>h)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Transacciones en moneda extranjera </span></span>Las <span class=\"_ _b\"></span>transacciones <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>moneda <span class=\"_ _b\"></span>extranjera <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>registran <span class=\"_ _b\"></span>contablemente <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>contravalor <span class=\"_ _b\"></span>en euros, utilizando los tipos de cambio de contado <span class=\"_ _2\"></span>vigentes en las fechas en que se realizan.<span class=\"_ _5\"></span> Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio, <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>producen <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>contabilizado <span class=\"_ _6\"></span>y el  que  se<span class=\"_ _2\"></span>  encuentra  e<span class=\"_ _2\"></span>n  vigor <span class=\"_ _17\"> </span>a  la <span class=\"_ _17\"> </span>fecha  de <span class=\"_ _17\"> </span>cobro  o<span class=\"_ _2\"></span>  pago  se  r<span class=\"_ _2\"></span>egistran  como<span class=\"_ _2\"></span>  resultados financieros en la Estado de Resultados Consolidado<span class=\"ls13\">. </span> Asimismo, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>conversi\u00f3n <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>sald<span class=\"_ _5\"></span>os <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _25\"></span>pagar <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>cierre <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>moneda <span class=\"_ _25\"></span>dist<span class=\"_ _5\"></span>inta de  la  funcional <span class=\"_ _17\"> </span>en  la  q<span class=\"_ _2\"></span>ue  est\u00e1n  denominados <span class=\"_ _17\"> </span>los  estados  financieros <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  las  Sociedades Dependientes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>forman <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>realiza <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>cambio de cierre.<span class=\"_ _3c\"> </span>Los <span class=\"_ _f\"></span>ajustes <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>ondo <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _f\"></span>generados <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>un<span class=\"_ _5\"></span>a entidad <span class=\"_ _f\"></span>extranjera <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>consideran <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>entidad <span class=\"_ _22\"></span>extranjera <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>convierten seg\u00fan el tipo vigente al cierre.<span class=\"_ _3c\"> </span>Diferencias de conversi\u00f3n La <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>Cuentas <span class=\"_ _6\"></span>Anuales <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>sociedades <span class=\"_ _6\"></span>extranjeras <span class=\"_ _22\"></span>expresadas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>otra moneda se ha realizado, en general, seg\u00fan el tipo de cambio de cierre a<span class=\"_ _2\"></span> excepci\u00f3n de:<span class=\"_ _5\"></span> - Capital y reservas que se han convertido a los tipos de cambio hist\u00f3ricos.<span class=\"_ _3c\"> </span>- <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>partidas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>de p<span class=\"_ _5\"></span>\u00e9rdidas <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>ganancias de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>sociedades extranjeras, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han convertido aplicando los tipos de cambio medios del per\u00edodo. - Para la conversi\u00f3n del resto de partidas de activos y pasivos se ha aplicado el tipo de<span class=\"_ _2\"></span> cierre<span class=\"_ _3c\"> </span>Las <span class=\"_ _22\"></span>diferencias <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>sociedades <span class=\"_ _22\"></span>extranjeras <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>con<span class=\"_ _5\"></span>solidaci\u00f3n, que <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>aplicado <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cierre, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>netas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>impuestos <span class=\"_ _5\"></span>en el <span class=\"_ _22\"></span>ep\u00edgrafe <span class=\"_ _22\"></span>\u201cAjustes <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>valoraci\u00f3n\u201d<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Pat<span class=\"_ _5\"></span>rimonio <span class=\"_ _22\"></span>Neto <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Estado <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>Sit<span class=\"_ _5\"></span>uaci\u00f3n <span class=\"_ _22\"></span>Financiera </span>Consolidado adjunto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "NOTA <span class=\"_ _18\"> </span>3. <span class=\"_ _18\"> </span>BASES <span class=\"_ _18\"> </span>DE <span class=\"_ _18\"> </span>PRESENTA<span class=\"_ _5\"></span>CI\u00d3N <span class=\"_ _18\"> </span>Y <span class=\"_ _18\"> </span>PRINCIPIOS <span class=\"_ _18\"> </span>DE <span class=\"_ _18\"> </span>CONSOLIDACI\u00d3N <span class=\"_ _18\"> </span>DE <span class=\"_ _18\"> </span>LAS  CUENTAS ANUALES<span class=\"ff1\"> </span>a)<span class=\"_ _3c\"> </span>Aplica<span class=\"_ _5\"></span>ci\u00f3n<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>las N<span class=\"_ _5\"></span>orm<span class=\"_ _5\"></span>as In<span class=\"_ _5\"></span>ter<span class=\"_ _5\"></span>nacio<span class=\"_ _5\"></span>nale<span class=\"_ _5\"></span>s d<span class=\"_ _5\"></span>e Inf<span class=\"_ _5\"></span>orm<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _5\"></span>Fin<span class=\"_ _5\"></span>anci<span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>(NII<span class=\"_ _5\"></span>F) <span class=\"_ _f\"></span> Las <span class=\"_ _19\"> </span>Cuentas <span class=\"_ _19\"> </span>Anuales <span class=\"_ _19\"> </span>Consolidadas <span class=\"_ _19\"> </span>han <span class=\"_ _19\"> </span>sido <span class=\"_ _19\"> </span>elaboradas <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>f<span class=\"_ _5\"></span>orma <span class=\"_ _1a\"> </span>con<span class=\"_ _5\"></span>sistente <span class=\"_ _1a\"> </span>con <span class=\"_ _19\"> </span>lo establecido <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>Normas <span class=\"_ _f\"></span>Internacionales <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Informaci\u00f3n <span class=\"_ _f\"></span>Financiera <span class=\"_ _f\"></span>(en <span class=\"_ _f\"></span>adelante <span class=\"_ _f\"></span>\"NIIF\"), siendo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>las NIIF <span class=\"_ _5\"></span>vigent<span class=\"_ _5\"></span>es a <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>echa de <span class=\"_ _5\"></span>hoy, <span class=\"_ _5\"></span>seg\u00fan <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>adoptadas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Uni\u00f3n Europea, de<span class=\"_ _2\"></span> conformida<span class=\"_ _2\"></span>d con <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Reglamento (CE) <span class=\"_ _2\"></span>n\u00ba <span class=\"_ _2\"></span>1606/2002 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Parlamento <span class=\"_ _2\"></span>Europeo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>del Consejo, <span class=\"_ _5\"></span>teniendo en <span class=\"_ _5\"></span>consideraci\u00f3n la <span class=\"_ _5\"></span>totalidad de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>principios y <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>y de <span class=\"_ _5\"></span>los criterios <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>valo<span class=\"_ _2\"></span>raci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _f\"></span>obligatoria <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>ti<span class=\"_ _2\"></span>enen <span class=\"_ _f\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>ef<span class=\"_ _5\"></span>ecto <span class=\"_ _6\"></span>sign<span class=\"_ _5\"></span>ificativo, <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _f\"></span>como<span class=\"_ _9\"></span> co<span class=\"ls0\">n <span class=\"_ _5\"></span>el C\u00f3digo de Comercio, la <span class=\"_ _5\"></span>normativa de obligado<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>cumplimiento aprobado por <span class=\"_ _5\"></span>el Instituto </span>de <span class=\"_ _18\"> </span>Contabilidad <span class=\"_ _18\"> </span>y <span class=\"_ _14\"> </span>Auditor\u00eda <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>Cuentas <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>resto <span class=\"_ _18\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>normativa <span class=\"_ _18\"> </span>espa\u00f1ola <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>resulte <span class=\"_ _18\"> </span>de aplicaci\u00f3n.<span class=\"_ _3c\"> </span>De ac<span class=\"_ _2\"></span>uerdo co<span class=\"_ _2\"></span>n dicha<span class=\"_ _2\"></span> reg<span class=\"_ _2\"></span>ulaci\u00f3n, en<span class=\"_ _2\"></span> el<span class=\"_ _2\"></span> \u00e1m<span class=\"_ _2\"></span>bito d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>aplicaci\u00f3n de<span class=\"_ _2\"></span> las <span class=\"_ _9\"></span>Normas Inter<span class=\"_ _2\"></span>nacionales<span class=\"_ _5\"></span> de<span class=\"_ _2\"></span> Informaci\u00f3n <span class=\"_ _b\"></span>Financiera, <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>elaboraci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>estas <span class=\"_ _f\"></span>cuentas <span class=\"_ _b\"></span>consolidadas <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>cabe<span class=\"_ _5\"></span> destacar los siguientes aspectos:<span class=\"_ _3c\"> </span>Las <span class=\"_ _5\"></span>NIIF <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>aplican <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>elab<span class=\"_ _5\"></span>oraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inanciera <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Grupo. <span class=\"_ _5\"></span>Los estados financieros de las sociedades individuales que forman p<span class=\"_ _5\"></span>arte del<span class=\"_ _5\"></span> Grupo, se elaboran y presentan de acuerdo con lo establecido en la normativa contable de cada pa\u00eds. En <span class=\"_ _d\"> </span>las <span class=\"_ _1c\"> </span>Notas <span class=\"_ _d\"> </span>3 <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>4 <span class=\"_ _1c\"> </span>se <span class=\"_ _d\"> </span>resumen <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>principios <span class=\"_ _d\"> </span>con<span class=\"_ _5\"></span>tables <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>criterios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _d\"> </span>m\u00e1s significativos <span class=\"_ _5\"></span>ap<span class=\"_ _5\"></span>licados <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>preparaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _6\"></span>Cu<span class=\"_ _5\"></span>entas <span class=\"_ _6\"></span>Anuales <span class=\"_ _5\"></span>Consolidadas <span class=\"_ _6\"></span>elaborad<span class=\"_ _5\"></span>as por los Administradores de la Sociedad Dominante. Estas <span class=\"_ _13\"> </span>Cuentas <span class=\"_ _1d\"> </span>Anuales <span class=\"_ _13\"> </span>Consolidadas <span class=\"_ _1d\"> </span>incluyen <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>sigu<span class=\"_ _5\"></span>ientes <span class=\"_ _13\"> </span>Estados <span class=\"_ _13\"> </span>Con<span class=\"_ _5\"></span>solidados correspondientes a los ejercicios anuales terminados el 31 de<span class=\"_ _2\"></span> diciembre de <span class=\"_ _5\"></span>2025 <span class=\"ls4\">y </span>2024<span class=\"ls11\">: </span> \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Situaci\u00f3n Financiera Consolidado<span class=\"_ _5\"></span>s  </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estado de Resultados Consolidado </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados del Resultado Global Consolidados </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Cambios en el Patrimonio Neto Consolidados </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Flujos de Efectivo Consolidados  </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Memoria Consolidada  </span></span>Los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>contables <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>normas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>apl<span class=\"_ _2\"></span>icados <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>aplicado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma<span class=\"_ _2\"></span> uniforme en todas las transacciones, eventos y conceptos, <span class=\"ls12\">de<span class=\"_ _5\"></span></span> los ejercicios 2025 <span class=\"ls4\">y </span>2024. La <span class=\"_ _f\"></span>preparaci\u00f3n <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>Estados <span class=\"_ _f\"></span>Financieros <span class=\"_ _f\"></span>C<span class=\"_ _2\"></span>onsolidados <span class=\"_ _f\"></span>conformes <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>las<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>NIIF <span class=\"_ _f\"></span>exige <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>u<span class=\"_ _5\"></span>so <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> ciertas estimaciones c<span class=\"_ _2\"></span>ontables cr\u00ed<span class=\"_ _2\"></span>ticas. Tambi\u00e9n, <span class=\"_ _2\"></span>exige <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>Direcci\u00f3n que <span class=\"_ _9\"></span>ejerza su juicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el proceso <span class=\"_ _f\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>aplicar<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>pol\u00edticas <span class=\"_ _f\"></span>contables <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>Gr<span class=\"_ _2\"></span>upo. <span class=\"_ _6\"></span>En <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _f\"></span>3.g <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>revelan <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>\u00e1reas <span class=\"_ _6\"></span>que implican <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>mayor <span class=\"_ _9\"></span>grado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>juicio <span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>complejidad <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>\u00e1reas <span class=\"_ _9\"></span>donde <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>estimaciones son significativas para los Estados Financieros Consolidados. Los <span class=\"_ _17\"> </span>estados  f<span class=\"_ _2\"></span>inancieros <span class=\"_ _18\"> </span>ad<span class=\"_ _5\"></span>juntos <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _18\"> </span>han  sido <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>resentados <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>base  a <span class=\"_ _17\"> </span>los requerimientos <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>form<span class=\"_ _2\"></span>ato <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>marcado <span class=\"_ _14\"></span>exigido<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>Reglamento <span class=\"_ _14\"></span>UE<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>2019/815, <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>17 <span class=\"_ _14\"></span>de diciembre de 2018, de la Comisi\u00f3n Europea (Reglamento FEUE). Durante <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>entrado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vig<span class=\"_ _2\"></span>or <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>siguientes <span class=\"_ _6\"></span>normas <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>interpretaciones <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> aplicaci\u00f3n  obligatoria,  ya  adoptadas  por  la  Uni\u00f3n  Europea,  que,  en  ca<span class=\"_ _2\"></span>so  de  resultar  de<span class=\"_ _2\"></span> aplicaci\u00f3n, <span class=\"_ _9\"></span>han <span class=\"_ _2\"></span>sido <span class=\"_ _9\"></span>utilizadas <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>resentes C<span class=\"_ _2\"></span>uentas <span class=\"_ _9\"></span>Anuales consolidadas. b)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Nuevas <span class=\"_ _6\"></span>normas, <span class=\"_ _6\"></span>modificaciones <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>interpretaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>ligatoria <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el </span></span>ejercicio que han comenzado el 1 de enero de 2025: - <span class=\"_ _f\"></span><span class=\"ffd\">NIC <span class=\"_ _f\"></span>21 <span class=\"_ _f\"></span>(Modificaci\u00f3<span class=\"_ _2\"></span>n) <span class=\"_ _f\"></span>\u201cAusencia <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>convertibilidad\u201d<span class=\"_ _5\"></span><span class=\"ff1\">:<span class=\"ff3\"> <span class=\"_ _f\"></span></span>Esta <span class=\"_ _f\"></span>modificaci\u00f3n <span class=\"_ _f\"></span>establece <span class=\"_ _6\"></span>un </span></span>enfoque que especifica cuando una moneda puede ser intercambia<span class=\"_ _2\"></span>da por otra, y en<span class=\"_ _5\"></span> caso de no serlo, la determinaci\u00f3n del tipo de cambio a utilizar.<span class=\"_ _3c\"> </span>Dicha <span class=\"_ _9\"></span>norma <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>tenido<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>enero <span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>025, <span class=\"_ _9\"></span>reflej\u00e1ndose <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>impacto en los <span class=\"_ _5\"></span>presentes <span class=\"_ _5\"></span>estados fin<span class=\"_ _5\"></span>ancieros consolidados, el <span class=\"_ _5\"></span>cual <span class=\"_ _5\"></span>no ha <span class=\"_ _5\"></span>sido significativo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>ni en las <span class=\"_ _18\"> </span>cifras, <span class=\"_ _18\"> </span>ni <span class=\"_ _18\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>resentaci\u00f3n <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>desglose <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>informaci\u00f3n, <span class=\"_ _18\"> </span>bien <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>no <span class=\"_ _18\"> </span>suponer cambios relevantes, bien por referirse a hechos econ\u00f3micos que no afecta<span class=\"_ _2\"></span>n al Grupo.<span class=\"_ _5\"></span> c)<span class=\"ff6 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff2\">Normas, <span class=\"_ _f\"></span>modificaciones <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>interpretaciones <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>to<span class=\"_ _5\"></span>dav\u00eda <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>ntrado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor,<span class=\"_ _2\"></span> </span></span>pero que se pueden adoptar con anticipaci\u00f3n:  A <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>firma <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>presentes <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas, <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>siguientes <span class=\"_ _9\"></span>normas, modificaciones <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>interpretaciones <span class=\"_ _e\"> </span>han <span class=\"_ _21\"> </span>sido <span class=\"_ _e\"> </span>pub<span class=\"_ _5\"></span>licadas <span class=\"_ _e\"> </span>por <span class=\"_ _21\"> </span>el <span class=\"_ _21\"> </span>IASB <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _21\"> </span>IFRS<span class=\"_ _5\"></span> Interpretations <span class=\"_ _f\"></span>Committee, <span class=\"_ _f\"></span>pero <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>entrado <span class=\"_ _f\"></span>todav\u00eda <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor, <span class=\"_ _f\"></span>aunque <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>pueden adoptar con anticipaci\u00f3n: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modificaci\u00f3n) <span class=\"_ _c\"> </span>y  N<span class=\"_ _5\"></span>IIF <span class=\"_ _c\"> </span>9 <span class=\"_ _c\"> </span>(Modificaci\u00f3n)  \u201c<span class=\"_ _5\"></span><span class=\"ff1\">Clasificaci\u00f3n <span class=\"_ _d\"> </span>y  Valoraci\u00f3n <span class=\"_ _c\"> </span>de </span></span></span>Instrumentos <span class=\"_ _9\"></span>Financieros\", <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>obligatoria <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2026, Esta  modificaci\u00f3n  aclara  los <span class=\"_ _c\"> </span>criterios  para  la  clasificaci\u00f3n  de  ciertos  activos financieros, as\u00ed <span class=\"_ _5\"></span>como, <span class=\"_ _5\"></span>los criterios <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>la baja <span class=\"_ _5\"></span>de pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>liquidados a <span class=\"_ _13\"> </span>trav\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>sist<span class=\"_ _2\"></span>emas <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>pago<span class=\"_ _2\"></span> <span class=\"_ _13\"> </span>electr\u00f3nico. <span class=\"_ _13\"> </span>Adicionalmente, <span class=\"_ _13\"> </span>intr<span class=\"_ _2\"></span>oduce requerimientos de desglose adicionales. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _6\"></span>7 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>NIIF <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>\u201cContratos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>hacen <span class=\"_ _5\"></span>referencia <span class=\"_ _6\"></span>a </span></span>la <span class=\"_ _6\"></span>electricidad <span class=\"_ _5\"></span>dependiente<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>naturaleza\"<span class=\"_ _5\"></span>, <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>obligatoria <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _5\"></span>del 1 <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>2<span class=\"_ _2\"></span>026. <span class=\"_ _14\"></span>Esta <span class=\"_ _b\"></span>modificaci\u00f3n <span class=\"_ _14\"></span>aclara <span class=\"_ _b\"></span>c\u00f3mo <span class=\"_ _14\"></span>tratar <span class=\"_ _b\"></span>contablemente <span class=\"_ _b\"></span>los contratos  de  elec<span class=\"_ _2\"></span>tricidad,  diferenciando <span class=\"_ _17\"> </span>entre  c<span class=\"_ _2\"></span>ontratos  de  compra/v<span class=\"_ _2\"></span>enta  y aquellos que deben registrarse como instrumentos financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Mejoras <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>NIIF <span class=\"_ _22\"></span>(volumen <span class=\"_ _6\"></span>11<span class=\"_ _5\"></span>), <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>objetivo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>aclarar <span class=\"_ _6\"></span>o <span class=\"_ _22\"></span>corregir </span></span>posibles confusiones sur<span class=\"_ _2\"></span>gidas de inconsis<span class=\"_ _2\"></span>tencias de r<span class=\"_ _2\"></span>edacci\u00f3n en l<span class=\"_ _9\"></span>a normativa, y otros aspectos menores, aplicaci\u00f3n obligatoria de ejercicios iniciados a p<span class=\"_ _5\"></span>artir de 1 de enero de 2026<span class=\"ls13\">. </span> \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF 18 \u201cPr<span class=\"_ _2\"></span>esentaci\u00f3n y d<span class=\"_ _2\"></span>esglose en los <span class=\"_ _2\"></span>estados fi<span class=\"_ _2\"></span>nancieros\u201d. Dicha mo<span class=\"_ _2\"></span>dificaci\u00f3n </span></span>es efect<span class=\"_ _5\"></span>iva para los<span class=\"_ _5\"></span> ejercicios q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>comiencen a partir <span class=\"_ _5\"></span>del 1 de <span class=\"_ _5\"></span>enero d<span class=\"_ _5\"></span>e 2027.<span class=\"_ _5\"></span><span class=\"ff3\"> </span>El objetivo de est<span class=\"_ _5\"></span>a nueva norma <span class=\"_ _5\"></span>es establecer los <span class=\"_ _5\"></span>requerimientos de presentaci\u00f3n y <span class=\"_ _d\"> </span>desglose<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>estados <span class=\"_ _1c\"> </span>financieros, <span class=\"_ _d\"> </span>reemplazando <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>ello <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>NIC <span class=\"_ _1c\"> </span>1, actualmente en vigor. En <span class=\"_ _f\"></span>cualquier <span class=\"_ _22\"></span>caso, <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>administradores <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>Sociedad <span class=\"_ _22\"></span>domin<span class=\"_ _5\"></span>ante <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _f\"></span>evaluando <span class=\"_ _f\"></span>los potenciales <span class=\"_ _5\"></span>impactos d<span class=\"_ _5\"></span>e la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>futura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _5\"></span>consideran q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>su entrada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>tendr\u00e1 <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>efecto <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>solidadas del Grupo. d)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Normas, interpretaciones <span class=\"_ _2\"></span>y modif<span class=\"_ _2\"></span>icaciones a<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>normas existentes<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>no pueden </span></span>adoptarse anticipadamente o que no han sido a<span class=\"_ _2\"></span>doptadas por la Uni\u00f3n Europea A <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>formulaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>estas <span class=\"_ _18\"> </span>cuentas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas, <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>IASB <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>Comit\u00e9 <span class=\"_ _14\"> </span>de Interpretaciones de N<span class=\"_ _5\"></span>IIF hab\u00edan <span class=\"_ _5\"></span>publicado las n<span class=\"_ _5\"></span>ormas, modificaciones <span class=\"_ _5\"></span>e interpretaciones que se detallan a conti<span class=\"_ _2\"></span>nuaci\u00f3n, que est\u00e1n <span class=\"_ _2\"></span>pendientes de adopci\u00f3n por <span class=\"_ _2\"></span>parte de la Uni\u00f3n Europea: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _5\"></span>19 <span class=\"_ _5\"></span>\u201cDependientes <span class=\"_ _5\"></span>sin <span class=\"_ _5\"></span>responsabilidad <span class=\"_ _5\"></span>p\u00fablica: <span class=\"_ _5\"></span>Desgloses\u201d. D<span class=\"_ _5\"></span>icha <span class=\"_ _5\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>es </span></span>efectiva para los ejercicios que comiencen a partir del 1<span class=\"_ _2\"></span> de enero de 2027. Se permite la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>anticipada <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>mod<span class=\"_ _5\"></span>ificaci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _22\"></span>est\u00e1 <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aprobaci\u00f3n <span class=\"_ _6\"></span>por parte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea.<span class=\"ff3\"> <span class=\"_ _6\"></span></span>El <span class=\"_ _6\"></span>objetivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>nueva <span class=\"_ _6\"></span>norma <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>detallar <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desgloses que  una <span class=\"_ _c\"> </span>subsidiaria  puede  aplicar,  opcionalmente,  en  la <span class=\"_ _c\"> </span>emisi\u00f3n  de  sus  estados financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">Modificaciones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>NIIF <span class=\"_ _14\"> </span>9 <span class=\"_ _18\"> </span>\u201cDesgloses <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>subsidiarias <span class=\"_ _14\"> </span>sin <span class=\"_ _18\"> </span>contabilidad <span class=\"_ _18\"> </span>p\u00fablica\u201d. <span class=\"_ _18\"> </span>Estas </span></span>modificaciones son efectivas para los ejercicios que comiencen a partir del 1 de ene<span class=\"_ _2\"></span>ro de <span class=\"_ _24\"> </span>2027. <span class=\"_ _1c\"> </span>Se <span class=\"_ _24\"> </span>permite <span class=\"_ _24\"> </span>su <span class=\"_ _1c\"> </span>aplicaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _24\"> </span>anticipada, <span class=\"_ _1c\"> </span>si <span class=\"_ _24\"> </span>bien <span class=\"_ _24\"> </span>las <span class=\"_ _1c\"> </span>modificaciones <span class=\"_ _24\"> </span>est\u00e1n pendientes <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>aprobaci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _14\"></span>Uni\u00f3n <span class=\"_ _14\"> </span>Europea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _18\"> </span></span>Esta <span class=\"_ _14\"> </span>modificaci\u00f3n <span class=\"_ _14\"> </span>tiene como <span class=\"_ _9\"></span>objetivo <span class=\"_ _2\"></span>simplificar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>de i<span class=\"_ _2\"></span>nformaci\u00f3n, <span class=\"_ _9\"></span>facilitando <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de sus estados financieros de estas entidades. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Modificaciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>NIC <span class=\"_ _b\"></span>21 <span class=\"_ _b\"></span>\"Efectos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>tasas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la </span></span>moneda <span class=\"_ _14\"> </span>extranjera: <span class=\"_ _14\"></span>Conversi\u00f3n <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _14\"> </span>moneda <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>presentaci\u00f3n <span class=\"_ _14\"></span>hiperin<span class=\"_ _2\"></span>flacionaria\". Estas <span class=\"_ _5\"></span>modificaciones <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>efectivas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ejercicios que <span class=\"_ _6\"></span>comiencen a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>de enero <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2027. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>permite <span class=\"_ _22\"></span>su <span class=\"_ _f\"></span>aplicaci\u00f3n <span class=\"_ _22\"></span>anticipada, <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _22\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>mo<span class=\"_ _5\"></span>dificaciones <span class=\"_ _22\"></span>est\u00e1n pendientes <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>aprobaci\u00f3n <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>Uni\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>Eu<span class=\"_ _5\"></span>ropea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _14\"> </span></span>Esta <span class=\"_ _f\"></span>mo<span class=\"_ _5\"></span>dificaci\u00f3n <span class=\"_ _b\"></span>aclara c\u00f3mo  una <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>debe  convertir <span class=\"_ _c\"> </span>sus  estados  financieros <span class=\"_ _c\"> </span>cuando  la  mo<span class=\"_ _5\"></span>neda  de presentaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>iperinflacionaria, <span class=\"_ _6\"></span>incluso <span class=\"_ _22\"></span>si <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>funcional <span class=\"_ _6\"></span>no <span class=\"_ _22\"></span>lo <span class=\"_ _6\"></span>es. <span class=\"_ _22\"></span>Establece un <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>consistente <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>versi\u00f3n para <span class=\"_ _6\"></span>mejorar la <span class=\"_ _6\"></span>comparabilidad <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>utilidad <span class=\"_ _5\"></span>de la informaci\u00f3n financiera. La aplicaci\u00f3n de nuevas normas, modificaciones o interpretaciones ser\u00e1 objeto de consideraci\u00f3n por parte del Grupo una vez ratificadas y adoptadas, en su caso, por la Uni\u00f3n Europea, si bien el Grupo est\u00e1 actualmente analizando los impactos de est<span class=\"_ _2\"></span>as modificaciones, de los an\u00e1lisis realizados hasta la fecha estima qu<span class=\"_ _2\"></span>e su aplicaci\u00f3n inicial no tendr\u00e1 un impacto significativo sobre sus cuentas anuales consolidadas. e)<span class=\"ff6 ls0\"> </span>Image<span class=\"_ _5\"></span>n Fiel Las <span class=\"_ _6\"></span>Cuentas <span class=\"_ _22\"></span>Anuales <span class=\"_ _22\"></span>Consolidadas <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>Montebalito <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _22\"></span><span class=\"ls3\">2025</span> <span class=\"_ _6\"></span>(en <span class=\"_ _22\"></span>adelante <span class=\"_ _22\"></span>el Grupo), <span class=\"_ _18\"> </span><span class=\"lse\">que</span> <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>han <span class=\"_ _18\"> </span>obtenido <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>partir <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _14\"> </span>registros <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>contabilidad <span class=\"_ _18\"> </span>mantenidos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>la Sociedad Dominante <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls12\">de<span class=\"ls0\"> las restan<span class=\"_ _2\"></span>tes enti<span class=\"_ _2\"></span>dades integradas <span class=\"_ _9\"></span>en el pe<span class=\"_ _2\"></span>r\u00edmetro de <span class=\"_ _9\"></span>consolidaci\u00f3n </span></span></span>del <span class=\"_ _14\"> </span>Grupo, <span class=\"_ _14\"></span>han <span class=\"_ _b\"></span>sid<span class=\"_ _5\"></span>o <span class=\"_ _14\"></span>formuladas <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>A<span class=\"_ _2\"></span>dministradores <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>Socieda<span class=\"_ _2\"></span>d <span class=\"_ _14\"> </span>Dominante <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>su Consejo de Administraci\u00f3n del <span class=\"ls3\">31</span> de marzo de 2025.<span class=\"fs4\"> </span>Estas <span class=\"_ _22\"></span>Cuentas <span class=\"_ _6\"></span>Anuales <span class=\"_ _6\"></span>Consolidadas <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>an <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>formuladas <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _22\"></span>lo <span class=\"_ _6\"></span>establecido <span class=\"_ _22\"></span>por las Normas <span class=\"_ _5\"></span>Internacionales de <span class=\"_ _5\"></span>Informaci\u00f3n <span class=\"_ _5\"></span>Financiera adoptadas <span class=\"_ _5\"></span>por la <span class=\"_ _5\"></span>Uni\u00f3n <span class=\"_ _5\"></span>Europea (NIIF<span class=\"_ _6\"></span>-<span class=\"_ _3c\"> </span>UE), teniendo <span class=\"_ _9\"></span>en consideraci\u00f3n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>totalidad <span class=\"_ _2\"></span>de l<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>principios y <span class=\"_ _9\"></span>normas contables y <span class=\"_ _9\"></span>los criterios<span class=\"_ _2\"></span> de <span class=\"_ _5\"></span>valoraci\u00f3n de <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>obligatoria, de <span class=\"_ _5\"></span>forma q<span class=\"_ _5\"></span>ue muest<span class=\"_ _5\"></span>ran la <span class=\"_ _5\"></span>imagen fiel <span class=\"_ _5\"></span>del p<span class=\"_ _5\"></span>atrimonio y <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"> </span>situaci\u00f3n <span class=\"_ _14\"></span>financiera, <span class=\"_ _b\"></span>consolidados, <span class=\"_ _14\"> </span>del <span class=\"_ _14\"></span>G<span class=\"_ _2\"></span>rupo <span class=\"_ _14\"></span>al <span class=\"_ _b\"></span>31 <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>diciembre<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>2025 <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los resultados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>operaci<span class=\"_ _2\"></span>ones, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cambios <span class=\"_ _9\"></span>en <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>Patrimonio <span class=\"_ _25\"></span>Neto <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>Flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Efectivo Consolidados que <span class=\"_ _2\"></span>se han <span class=\"_ _9\"></span>producido en el <span class=\"_ _9\"></span>Grupo<span class=\"_ _5\"></span>, en <span class=\"_ _2\"></span>el ejercicio <span class=\"_ _2\"></span>anual t<span class=\"_ _2\"></span>erminado e<span class=\"_ _2\"></span>n esa <span class=\"_ _2\"></span>fecha. No <span class=\"_ _14\"></span>obstante, <span class=\"_ _14\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>dado <span class=\"_ _b\"></span>que <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>principios <span class=\"_ _b\"></span>contab<span class=\"_ _5\"></span>les <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>criterios <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>valorac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _14\"> </span>aplicados <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> preparaci\u00f3n de las <span class=\"_ _5\"></span>Cuentas Anuales Con<span class=\"_ _5\"></span>solidadas del <span class=\"_ _5\"></span>Grupo del ejercicio <span class=\"_ _5\"></span>2025 pueden diferir de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>utiliz<span class=\"_ _5\"></span>ados <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _18\"> </span>algunas <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>ent<span class=\"_ _5\"></span>idades <span class=\"_ _18\"> </span>integradas <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>mismo, <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>proceso <span class=\"_ _18\"> </span>de consolidaci\u00f3n, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _2\"></span>introducido <span class=\"_ _25\"></span>los <span class=\"_ _2\"></span>ajustes <span class=\"_ _25\"></span>y <span class=\"_ _2\"></span>reclasificaciones <span class=\"_ _25\"></span>necesarios <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>homogeneiz<span class=\"_ _5\"></span>ar entre <span class=\"_ _d\"> </span>s\u00ed <span class=\"_ _d\"> </span>tales <span class=\"_ _d\"> </span>principios <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>criterios <span class=\"_ _d\"> </span>y <span class=\"_ _c\"> </span>para <span class=\"_ _d\"> </span>adecuarlos <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>Normas <span class=\"_ _d\"> </span>Internacionales <span class=\"_ _d\"> </span>de Informaci\u00f3n Financiera adoptadas por la Uni\u00f3n Europea. Con el objeto de presentar de una forma homog\u00e9nea las dis<span class=\"_ _2\"></span>tintas partidas que componen las Cuentas <span class=\"_ _d\"> </span>Anuales<span class=\"_ _5\"></span> <span class=\"_ _1c\"> </span>Consolidadas, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>h<span class=\"_ _5\"></span>an <span class=\"_ _d\"> </span>aplicado <span class=\"_ _1c\"> </span>a <span class=\"_ _d\"> </span>todas <span class=\"_ _1c\"> </span>las <span class=\"_ _d\"> </span>socied<span class=\"_ _5\"></span>ades <span class=\"_ _d\"> </span>incluidas <span class=\"_ _1c\"> </span>en <span class=\"_ _d\"> </span>el per\u00edmetro <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>consolidaci\u00f3n <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>principios <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>normas <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>valoraci\u00f3n <span class=\"_ _b\"></span>seguidos <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>Socie<span class=\"_ _2\"></span>dad Dominante. Las <span class=\"_ _22\"></span>Cuentas <span class=\"_ _22\"></span>Anuales <span class=\"_ _22\"></span>Consolidadas <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>correspondientes <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>ejercicio <span class=\"_ _f\"></span>2024 <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>ormuladas de <span class=\"_ _18\"> </span>acuerdo <span class=\"_ _18\"> </span>con <span class=\"_ _17\"> </span>lo <span class=\"_ _14\"> </span>establecido <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>las <span class=\"_ _14\"> </span>Normas <span class=\"_ _18\"> </span>Internacionales <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Informaci\u00f3n <span class=\"_ _17\"> </span>Financiera<span class=\"_ _2\"></span> adoptadas <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea <span class=\"_ _6\"></span>(NIIF<span class=\"_ _5\"></span>-UE), <span class=\"_ _6\"></span>fueron <span class=\"_ _6\"></span>aprobadas <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Junta <span class=\"_ _6\"></span>General <span class=\"_ _22\"></span>Ordinaria de <span class=\"_ _14\"></span>Accionistas, <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span><span class=\"ls3\">18</span> <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>junio <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>2025. <span class=\"_ _14\"></span>Las <span class=\"_ _b\"></span>Cuentas <span class=\"_ _b\"></span>Anuales <span class=\"_ _14\"></span>Consolidadas <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Grupo <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>las Cuentas Anuales de <span class=\"_ _5\"></span>las entidades integradas <span class=\"_ _5\"></span>en el Grupo, correspondientes al ejer<span class=\"_ _5\"></span>cicio <span class=\"_ _5\"></span>2025<span class=\"ls14\">, </span>se encuentran <span class=\"_ _2\"></span>pendientes <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e aprobaci\u00f3n <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or s<span class=\"_ _2\"></span>us r<span class=\"_ _2\"></span>espectivas Juntas <span class=\"_ _9\"></span>Gen<span class=\"_ _5\"></span>erales <span class=\"_ _2\"></span>de Accionis<span class=\"_ _2\"></span>tas.<span class=\"_ _5\"></span> No <span class=\"_ _b\"></span>obstante, <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>Consejo <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>Administraci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>Sociedad <span class=\"_ _b\"></span>Dominante <span class=\"_ _f\"></span>entiende <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>ichas Cuentas Anuales ser\u00e1n aprobadas sin ninguna mo<span class=\"_ _2\"></span>dificaci\u00f3n.<span class=\"_ _5\"></span> f)<span class=\"ff6 ls0\"> </span>Mon<span class=\"_ _5\"></span>eda Funcional La <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>uncional <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>entorno <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>opera <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>grupo <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Euro. <span class=\"_ _6\"></span>L<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>Cuen<span class=\"_ _5\"></span>tas <span class=\"_ _5\"></span>Anuales Consolidadas se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>resentan <span class=\"_ _9\"></span>en mil<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _5\"></span>, <span class=\"_ _9\"></span>salvo que <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>indique <span class=\"_ _9\"></span>expresamente lo<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>contrario. g)<span class=\"ff6 ls0\"> </span>Comp<span class=\"_ _5\"></span>ar<span class=\"_ _5\"></span>aci\u00f3n de la Informaci\u00f3n<span class=\"ff1\"> </span>De <span class=\"_ _6\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>NIIF, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>presentan, <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>comparativos, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>partidas del  Estado  de  Situaci\u00f3<span class=\"_ _2\"></span>n  Financiera  Consolidado,  Estado  de  Resultados<span class=\"_ _2\"></span>  Consolidad<span class=\"ls3\">os</span>,  del Estado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>Cambios <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>Patrimonio <span class=\"_ _14\"></span>Neto <span class=\"_ _14\"></span>Co<span class=\"_ _2\"></span>nsolidado <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _14\"> </span>Estado <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"> </span>Flujos <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>Efectivo Consolidado, <span class=\"_ _2\"></span>adem\u00e1s <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cifras <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>correspondientes <span class=\"_ _25\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _9\"></span>anterior<span class=\"ls14\">, </span>siendo ambas cifras comparables y homog\u00e9neas. h)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\">Correcci\u00f3n de errores </span></span>No<span class=\"ls0\"> s<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> ha<span class=\"_ _9\"></span>n de<span class=\"_ _2\"></span>tec<span class=\"_ _9\"></span>tad<span class=\"_ _2\"></span>o e<span class=\"_ _9\"></span>rro<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hay<span class=\"_ _9\"></span>an s<span class=\"_ _2\"></span>up<span class=\"_ _9\"></span>uest<span class=\"_ _9\"></span>o la<span class=\"_ _2\"></span> re<span class=\"_ _9\"></span>expr<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span>i\u00f3n<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span> los<span class=\"_ _2\"></span> im<span class=\"_ _9\"></span>port<span class=\"_ _9\"></span>es i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span>s e<span class=\"_ _9\"></span>n la<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> </span>cue<span class=\"_ _9\"></span>ntas<span class=\"_ _9\"></span> anu<span class=\"_ _9\"></span>ales<span class=\"_ _2\"></span> c<span class=\"_ _9\"></span>onso<span class=\"_ _9\"></span>lid<span class=\"_ _2\"></span>ada<span class=\"_ _9\"></span>s de<span class=\"_ _9\"></span>l e<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>ic<span class=\"_ _9\"></span>io t<span class=\"_ _9\"></span>ermi<span class=\"_ _9\"></span>nado<span class=\"_ _9\"></span> el <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>em<span class=\"_ _9\"></span>bre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _9\"></span>4. <span class=\"ff3\"> </span>i)<span class=\"ff6 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Principios de Consolidaci\u00f3n </span></span>Las<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span>cu<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>tas  an<span class=\"_ _9\"></span>uale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>  co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span>en<span class=\"_ _2\"></span>gl<span class=\"_ _9\"></span>oban<span class=\"_ _2\"></span>  lo<span class=\"_ _2\"></span>s  e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>de<span class=\"_ _2\"></span>  Mo<span class=\"_ _2\"></span>nte<span class=\"_ _9\"></span>bal<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>o,  S.<span class=\"_ _2\"></span>A.<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span><span class=\"ls16\">y </span>soc<span class=\"_ _9\"></span>ieda<span class=\"_ _9\"></span>des<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>a 31 de dic<span class=\"_ _2\"></span>ie<span class=\"_ _9\"></span>mbre<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>Los<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>est<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>las<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>soci<span class=\"_ _9\"></span>eda<span class=\"_ _2\"></span>des<span class=\"_ _3c\"> </span><span class=\"_ _9\"></span> de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ndi<span class=\"_ _9\"></span>ent<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>est<span class=\"_ _2\"></span>\u00e1n<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>pre<span class=\"_ _2\"></span>par<span class=\"_ _9\"></span>ados<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>par<span class=\"_ _9\"></span>a <span class=\"_ _d\"> </span>el<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>mis<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>o <span class=\"_ _c\"> </span>eje<span class=\"_ _2\"></span>rc<span class=\"_ _9\"></span>icio<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>con<span class=\"_ _9\"></span>tab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>que  los <span class=\"_ _c\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ad<span class=\"_ _9\"></span> Do<span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>e,<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>usan<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>po<span class=\"_ _2\"></span>l\u00ed<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>as <span class=\"_ _14\"> </span>co<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>les<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>unif<span class=\"_ _9\"></span>orme<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>. <span class=\"_ _14\"> </span>Cuan<span class=\"_ _9\"></span>do <span class=\"_ _14\"> </span>resu<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>nec<span class=\"_ _9\"></span>esa<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>se<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>re<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>l<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> aju<span class=\"_ _9\"></span>stes<span class=\"_ _9\"></span> ne<span class=\"_ _2\"></span>ce<span class=\"_ _9\"></span>sar<span class=\"_ _2\"></span>ios<span class=\"_ _9\"></span> pa<span class=\"_ _9\"></span>ra <span class=\"_ _9\"></span>hom<span class=\"_ _2\"></span>og<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>ar<span class=\"_ _9\"></span> cu<span class=\"_ _2\"></span>al<span class=\"_ _9\"></span>quie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span> d<span class=\"_ _9\"></span>ife<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>l\u00ed<span class=\"_ _9\"></span>ticas<span class=\"_ _9\"></span> c<span class=\"_ _9\"></span>onta<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>pud<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span> ex<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>r.<span class=\"_ _9\"></span> Las<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>soci<span class=\"_ _9\"></span>eda<span class=\"_ _9\"></span>des inc<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>das<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>\u00edm<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>o de<span class=\"_ _2\"></span> cons<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>dac<span class=\"_ _9\"></span>i\u00f3n<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>est\u00e1<span class=\"_ _9\"></span>n <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>ns<span class=\"_ _9\"></span>olid<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>fec<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span> en la<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>qu<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _2\"></span>nsm<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>co<span class=\"_ _9\"></span>ntro<span class=\"_ _9\"></span>l <span class=\"_ _22\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>la<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>emp<span class=\"_ _2\"></span>res<span class=\"_ _9\"></span>a <span class=\"_ _22\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>Gr<span class=\"_ _9\"></span>upo,<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ces<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>daci<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>a des<span class=\"_ _9\"></span>de el mom<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>to en el que<span class=\"_ _2\"></span> el con<span class=\"_ _9\"></span>trol es<span class=\"_ _2\"></span> tra<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>o fue<span class=\"_ _2\"></span>ra de<span class=\"_ _2\"></span>l Gru<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>. En aqu<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>sos<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>en los<span class=\"_ _9\"></span> que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>hay<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>un<span class=\"_ _2\"></span>a <span class=\"_ _24\"> </span>p\u00e9<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>da <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>con<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ol<span class=\"_ _9\"></span> <span class=\"_ _1a\"> </span>sobr<span class=\"_ _9\"></span>e <span class=\"_ _24\"> </span>una<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>soc<span class=\"_ _2\"></span>ie<span class=\"_ _9\"></span>dad <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, <span class=\"_ _24\"> </span>la<span class=\"_ _9\"></span>s <span class=\"_ _24\"> </span>cuen<span class=\"_ _9\"></span>tas <span class=\"_ _24\"> </span>a<span class=\"_ _2\"></span>nua<span class=\"_ _2\"></span>le<span class=\"_ _9\"></span>s con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>dad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> in<span class=\"_ _2\"></span>cl<span class=\"_ _9\"></span>uyen<span class=\"_ _9\"></span> lo<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>res<span class=\"_ _2\"></span>ul<span class=\"_ _9\"></span>tados<span class=\"_ _9\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>par<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> de<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eje<span class=\"_ _9\"></span>rcic<span class=\"_ _9\"></span>io <span class=\"_ _9\"></span>dur<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> G<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>upo<span class=\"_ _9\"></span> m<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>tuv<span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>el<span class=\"_ _9\"></span> con<span class=\"_ _9\"></span>trol<span class=\"_ _9\"></span> sob<span class=\"_ _2\"></span>re<span class=\"_ _9\"></span> la<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ma.<span class=\"_ _9\"></span> Sociedades Dependientes: Las Sociedades D<span class=\"_ _5\"></span>ependientes en las <span class=\"_ _5\"></span>que el Grupo pose<span class=\"_ _5\"></span>e el <span class=\"_ _5\"></span>control, se han consolid<span class=\"_ _5\"></span>ado por el m\u00e9todo <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>integraci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>global<span class=\"_ _5\"></span> <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span></span>participaci\u00f3n. <span class=\"_ _22\"></span>En <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>mayor\u00eda <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>casos, <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>consolidado por <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>integr\u00e1ndose <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>Estados <span class=\"_ _6\"></span>Financieros <span class=\"_ _6\"></span>Consolidados <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>de sus <span class=\"_ _14\"> </span>activos, <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>asivos, <span class=\"_ _14\"> </span>ingresos, <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>Flujos <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Efectivo <span class=\"_ _18\"> </span>una <span class=\"_ _14\"> </span>vez <span class=\"_ _14\"> </span>re<span class=\"_ _5\"></span>alizados <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>ajustes <span class=\"_ _18\"> </span>y eliminaciones <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>operaciones <span class=\"_ _d\"> </span>intragrupo. <span class=\"_ _d\"> </span>Solo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>tres sociedad<span class=\"ls11\">es</span> se han integrado por el m\u00e9todo de participaci\u00f3n<span class=\"ls17\">. </span> El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _17\"> </span>considera <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>man<span class=\"_ _5\"></span>tiene <span class=\"_ _17\"> </span>el <span class=\"_ _18\"> </span>control <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>una  s<span class=\"_ _2\"></span>ociedad <span class=\"_ _18\"> </span>cu<span class=\"_ _5\"></span>ando <span class=\"_ _18\"> </span>tien<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>la  c<span class=\"_ _2\"></span>apacidad suficiente para <span class=\"_ _5\"></span>establecer <span class=\"_ _5\"></span>sus p<span class=\"_ _5\"></span>ol\u00edticas financieras y <span class=\"_ _5\"></span>operativas, d<span class=\"_ _5\"></span>e forma que <span class=\"_ _5\"></span>pueda obtener beneficios de sus actividades.  La <span class=\"_ _19\"> </span>consolidaci\u00f3n <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _19\"> </span>las <span class=\"_ _1a\"> </span>op<span class=\"_ _5\"></span>eraciones <span class=\"_ _19\"> </span>de <span class=\"_ _1a\"> </span>la <span class=\"_ _11\"> </span>Sociedad <span class=\"_ _1a\"> </span>Dom<span class=\"_ _5\"></span>inante <span class=\"_ _19\"> </span>y <span class=\"_ _1a\"> </span>de <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>So<span class=\"_ _5\"></span>ciedades Dependientes consolidadas se ha efectuado siguiendo los siguientes principios b\u00e1sicos: 1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">En la <span class=\"_ _2\"></span>fecha de a<span class=\"_ _2\"></span>dquisici\u00f3n o<span class=\"_ _2\"></span> aportaci\u00f3n, <span class=\"_ _2\"></span>los activo<span class=\"_ _2\"></span>s, pasivos y <span class=\"_ _9\"></span>pasivos contingentes de <span class=\"_ _2\"></span>la </span></span>sociedad <span class=\"_ _b\"></span>filial <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>registrados <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>exista <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _b\"></span>diferencia positiva <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>so<span class=\"_ _6\"></span>ciedad <span class=\"_ _5\"></span>filial <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>valor de <span class=\"_ _f\"></span>mercado <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>misma, <span class=\"_ _f\"></span>correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>participaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la<span class=\"_ _3c\"> </span> matriz,  esta <span class=\"_ _c\"> </span>diferencia  es  asignada<span class=\"_ _5\"></span>,  en  la  medida<span class=\"_ _5\"></span>  de  lo  p<span class=\"_ _5\"></span>osible,  a<span class=\"_ _5\"></span>  activos <span class=\"_ _c\"> </span>intangibles  <span class=\"ls8\">o </span>materiales <span class=\"_ _6\"></span>o <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>lugar <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>fondo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>comercio<span class=\"_ _5\"></span>. <span class=\"_ _22\"></span>En <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>diferencia <span class=\"_ _22\"></span>sea <span class=\"_ _6\"></span>negativa, esta se registra con abono al Estado de Resultados Consolidado. 2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Los activos intangibles de vida \u00fatil definida puestos de manifiesto en las combinaciones<span class=\"_ _2\"></span> </span></span>de <span class=\"_ _14\"></span>negocios <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>amortiza<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _14\"></span>vida <span class=\"_ _b\"></span>\u00fatil <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _14\"> </span>fondos <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omercio <span class=\"_ _14\"></span>puestos <span class=\"_ _b\"></span>de manifiesto, en su caso, en las combinaciones de<span class=\"_ _2\"></span> negocios no se amortizan; si <span class=\"_ _2\"></span>bien, se revisan, al menos, anualmente para analizar la necesidad de un posible<span class=\"_ _3c\"> </span>saneamiento.  3.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">El <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>accionistas<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>minoritarios <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>atrimonio <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>los </span></span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Sociedades <span class=\"_ _22\"></span>Dependientes <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _6\"></span>global <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>presenta,<span class=\"_ _2\"></span> respectivamente, <span class=\"_ _22\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _22\"></span>ep\u00edgrafes <span class=\"_ _f\"></span>\"<span class=\"_ _5\"></span>Patrimonio <span class=\"_ _f\"></span>Neto <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span>Intereses <span class=\"_ _f\"></span>minoritarios\" <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>Estado <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e Situaci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _6\"></span>Consolidado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>\"Resultado <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>- <span class=\"_ _22\"></span>Resultado <span class=\"_ _5\"></span>atribu<span class=\"_ _5\"></span>ido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>intereses minoritarios\" del Estado de Resultados Consolidado<span class=\"ls13\">.<span class=\"_ _3c\"> </span></span>4.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">La <span class=\"_ _14\"> </span>conversi\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>Estados <span class=\"_ _14\"> </span>Financieros <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>socieda<span class=\"_ _2\"></span>des <span class=\"_ _14\"> </span>extranjeras <span class=\"_ _14\"></span>con <span class=\"_ _14\"> </span>moneda </span></span>funcional <span class=\"_ _5\"></span>distinta <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>realizado <span class=\"_ _5\"></span>aplicando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cierre.<span class=\"_ _2\"></span> Este m\u00e9todo consiste en la conversi\u00f3n de:<span class=\"_ _3c\"> </span>  a)<span class=\"ffc ls0\"> <span class=\"_ _b\"></span><span class=\"ff1\">Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>vigente <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>Estados <span class=\"_ _5\"></span>    </span></span>Financieros. b)<span class=\"ffc ls0\"> <span class=\"_ _6\"></span><span class=\"ff1\">Las <span class=\"_ _5\"></span>partidas de las Cuentas de Resultados utilizando el tipo de<span class=\"_ _2\"></span> cambio medio del ejercicio. </span></span>c)<span class=\"ffc ls0\"> <span class=\"_ _18\"> </span><span class=\"ff1\">El Patrimonio Neto se mantiene a ti<span class=\"_ _2\"></span>po de cambio hist\u00f3rico a la <span class=\"_ _9\"></span>fech<span class=\"_ _5\"></span>a de su <span class=\"_ _2\"></span>adquisici\u00f3n o al </span></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cambio <span class=\"_ _b\"></span>medio <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>generaci\u00f3n <span class=\"_ _f\"></span>(tanto <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>sultados acumulados como de las aportaciones realizadas), seg\u00fan corresponda.<span class=\"_ _3c\"> </span>  5.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Todos <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>saldos <span class=\"_ _18\"> </span>y  tran<span class=\"_ _2\"></span>sacciones <span class=\"_ _17\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>sociedades  c<span class=\"_ _2\"></span>onsolidadas <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>integraci\u00f3n </span></span>global <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>han<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>elimin<span class=\"_ _5\"></span>ado <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>proceso <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>consolidaci\u00f3n, <span class=\"_ _22\"></span>as\u00ed <span class=\"_ _22\"></span>como <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>posibles <span class=\"_ _f\"></span>m\u00e1rgenes <span class=\"_ _22\"></span>en ellas incorporados. Una  vez  que  el  Grupo  posee  el  control  de<span class=\"_ _2\"></span>  las  sociedades  adquiridas, <span class=\"_ _c\"> </span>se  consideran  las modificaciones <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>osteriores <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>venta <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>adquisici\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>articipaciones <span class=\"_ _14\"> </span>adicionales <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>no modifican <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>cond<span class=\"_ _5\"></span>ici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>control <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>operaciones <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>compra<span class=\"_ _5\"></span>-venta <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>minoritarios imputando <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>diferencia <span class=\"_ _c\"> </span>entre <span class=\"_ _d\"> </span>el  precio <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>compra<span class=\"_ _5\"></span>-venta <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>pat<span class=\"_ _5\"></span>rimonial <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los minoritarios <span class=\"_ _6\"></span>adquiridos <span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>enajenados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>atribuido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>Socied<span class=\"_ _5\"></span>ad Dominante<span class=\"ls13\">. </span> Sociedades asociadas, contabilizadas por el m\u00e9todo de la participaci\u00f3n A <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>Montebalito, <span class=\"_ _5\"></span>S.A. <span class=\"_ _5\"></span>ostenta, <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>directa <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>indirecta, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>50% del capital social de Resi<span class=\"_ _2\"></span>dencial Quintana, S.L. y <span class=\"_ _2\"></span>el 25% del capital <span class=\"_ _2\"></span>social de Risc<span class=\"_ _2\"></span>o Canario, S.L. as\u00ed como el 40% del capi<span class=\"_ _2\"></span>tal social de Residencial Candela.<span class=\"_ _2\"></span> Estas<span class=\"_ _5\"></span> tres sociedades se incorporan al Grupo mediante el m\u00e9todo de la participaci\u00f3n. A 31 <span class=\"_ _9\"></span>de diciembre<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>2024 Montebalito, <span class=\"_ _9\"></span>S.A. ostenta<span class=\"_ _2\"></span>ba, de <span class=\"_ _2\"></span>manera <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>irecta <span class=\"_ _9\"></span>o indirecta, el<span class=\"_ _2\"></span> 5<span class=\"_ _2\"></span>0% de <span class=\"_ _b\"></span>las <span class=\"_ _14\"></span>par<span class=\"_ _2\"></span>ticipaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Residencial <span class=\"_ _f\"></span>Quintana, <span class=\"_ _b\"></span>S.L. <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>participaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Desarroll<span class=\"_ _2\"></span>os Tur\u00edsticos <span class=\"_ _b\"></span>Arguinegu\u00edn, <span class=\"_ _b\"></span>S.L. <span class=\"_ _14\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>40% <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>articipaciones <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>Re<span class=\"_ _9\"></span>sid<span class=\"_ _5\"></span>encial <span class=\"_ _b\"></span>Candela. Estas tres sociedades se incorporan al Grupo mediante el m\u00e9todo de la participaci\u00f3n. Entidades multigrupo<span class=\"ls19\">: </span> Al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>integrado <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>alguna <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _f\"></span>de entidades multigrupo. Cambios en el per\u00edmetro de consolidaci\u00f3n Durante el ejercicio <span class=\"ls3\">202</span>4,  \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Salidas del per\u00edmetro de consolidaci\u00f3n: </span></span>Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span><span class=\"ls3\">14</span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>marzo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2024<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>100% <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>participaciones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la sociedad <span class=\"_ _5\"></span>Vald<span class=\"_ _5\"></span>ivia <span class=\"_ _5\"></span>Obras <span class=\"_ _5\"></span>Proyectos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>Construcciones, <span class=\"_ _5\"></span>S.L.<span class=\"_ _5\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>empresa <span class=\"_ _5\"></span>ajena <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>Grupo, <span class=\"_ _6\"></span>por el precio de 1 euro, siendo ese mismo el resultado de la venta. Con f<span class=\"_ _5\"></span>echa <span class=\"_ _5\"></span><span class=\"ls8\">27</span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>agosto de <span class=\"_ _5\"></span><span class=\"ls3\">202</span>4 se <span class=\"_ _5\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>liquidaci\u00f3n de <span class=\"_ _5\"></span>la sociedad Ta<span class=\"_ _5\"></span>lia Developments One, SRL. Durante el ejercicio 2025, \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Salidas del per\u00edmetro de consolidaci\u00f3n: </span></span>Con fecha 4 de diciembre de 2025, Montebalito Canarias, S.A. vendi\u00f3 la t<span class=\"_ _2\"></span>otalidad del<span class=\"_ _5\"></span> 50% de su participaci\u00f3n en la sociedad Desarrollo<span class=\"_ _2\"></span>s Inmobiliarios Arguinegu\u00edn, S.L. \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Entradas en el per\u00edmetro de consolidaci\u00f3n: </span></span>El d\u00eda <span class=\"_ _9\"></span>3 de <span class=\"_ _2\"></span>abril <span class=\"_ _9\"></span>de 2025 <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>stituy\u00f3 la<span class=\"_ _9\"></span> sociedad <span class=\"_ _9\"></span>D<span class=\"_ _5\"></span>esarrollos Pl<span class=\"_ _2\"></span>aya d<span class=\"_ _2\"></span>e Bali<span class=\"_ _2\"></span>to, <span class=\"_ _2\"></span>S.L. (aho<span class=\"_ _2\"></span>ra Risco Canario, S.L.)<span class=\"_ _2\"></span> c<span class=\"_ _2\"></span>uyo <span class=\"_ _2\"></span>objeto es<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>accesorios<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>playa <span class=\"_ _2\"></span>de Balito.  En <span class=\"_ _c\"> </span>la  constituci\u00f3n  de  la  sociedad, <span class=\"_ _c\"> </span>el  Capital  Soci<span class=\"_ _5\"></span>al  suscrito  fue  de <span class=\"_ _c\"> </span>50.000  euros repartidos <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>50.000 acc<span class=\"_ _2\"></span>iones <span class=\"_ _9\"></span>de 1<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>nominal. En <span class=\"_ _9\"></span>ese <span class=\"_ _2\"></span>momento, <span class=\"_ _9\"></span>Montebalito, <span class=\"_ _2\"></span>S.A. ostentaba <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>50% <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>participaciones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad. <span class=\"_ _5\"></span>Con <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>29 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>septiembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 dicha <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>aumento <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>capital <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>otro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>50<span class=\"_ _5\"></span>.000 <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>Montebalito, <span class=\"_ _f\"></span>S.A. <span class=\"_ _f\"></span>no acudi\u00f3 a la suscripci\u00f3n por lo que su participaci\u00f3n se redujo al 25%. j)<span class=\"ff6 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Aspectos cr\u00edticos de la v<span class=\"_ _2\"></span>aloraci\u00f3n y estimaci\u00f3n de la incertidumbre </span></span>La <span class=\"_ _14\"> </span>prep<span class=\"_ _5\"></span>araci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>Cuentas <span class=\"_ _14\"> </span>Anuales <span class=\"_ _18\"> </span>Consolidadas <span class=\"_ _18\"> </span>exige <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>hagan <span class=\"_ _18\"> </span>juicios <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>valor, estimaciones <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>asunciones <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>afectan <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>aplicaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ol\u00edticas <span class=\"_ _22\"></span>contables <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>saldos <span class=\"_ _22\"></span>de activos, pasivos, ingresos y gastos.<span class=\"_ _3c\"> </span>  Las estimaciones <span class=\"_ _5\"></span>y las <span class=\"_ _5\"></span>asunciones relacionadas <span class=\"_ _5\"></span>est\u00e1n basad<span class=\"_ _5\"></span>as en <span class=\"_ _5\"></span>la experiencia h<span class=\"_ _5\"></span>ist\u00f3rica y en otros <span class=\"_ _21\"> </span>factores <span class=\"_ _27\"> </span>diversos <span class=\"_ _21\"> </span>que <span class=\"_ _21\"> </span>son <span class=\"_ _27\"> </span>entendidos <span class=\"_ _21\"> </span>como <span class=\"_ _21\"> </span>razonables <span class=\"_ _21\"> </span>de <span class=\"_ _27\"> </span>acuerdo <span class=\"_ _21\"> </span>con <span class=\"_ _21\"> </span>las circunstancias. Las <span class=\"_ _2\"></span>estimaciones <span class=\"_ _2\"></span>y asunciones <span class=\"_ _2\"></span>respectivas <span class=\"_ _2\"></span>son r<span class=\"_ _2\"></span>evisadas de<span class=\"_ _2\"></span> forma <span class=\"_ _2\"></span>continuada; los <span class=\"_ _6\"></span>efectos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>revisiones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>tables <span class=\"_ _6\"></span>son <span class=\"_ _5\"></span>reconocidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>en el cual se realizan, si \u00e9stas afectan s\u00f3lo a ese periodo, o en el periodo de l<span class=\"_ _2\"></span>a revisi\u00f3n y futuros, si la revisi\u00f3n les afecta.  Al <span class=\"_ _b\"></span>margen <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estimaciones <span class=\"_ _f\"></span>sist<span class=\"_ _5\"></span>em\u00e1ticas <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>revisi\u00f3n <span class=\"_ _f\"></span>peri\u00f3dica, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>llevan <span class=\"_ _b\"></span>a t\u00e9rmino determinados juicios de valor entre<span class=\"_ _5\"></span> los que destacan los relativos a la evaluaci\u00f3n del eventual deterioro de activos, y de provisiones y pasivos contingentes. La <span class=\"_ _f\"></span>informaci\u00f3n <span class=\"_ _f\"></span>contenida <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>estas <span class=\"_ _b\"></span>Cuentas <span class=\"_ _f\"></span>Anuales <span class=\"_ _22\"></span>Con<span class=\"_ _5\"></span>solidadas <span class=\"_ _f\"></span>es <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sponsabilidad <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>los Administradores <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>Sociedad <span class=\"_ _6\"></span>Dominante<span class=\"_ _5\"></span>. <span class=\"_ _6\"></span>En <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>resentes <span class=\"_ _22\"></span>Cuentas <span class=\"_ _6\"></span>Anuale<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>Con<span class=\"_ _5\"></span>solidadas se <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>an <span class=\"_ _6\"></span>utilizado <span class=\"_ _22\"></span>estimaciones <span class=\"_ _22\"></span>realizadas <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>mismo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>para <span class=\"_ _22\"></span>valorar <span class=\"_ _22\"></span>algunos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos, pasivos, <span class=\"_ _6\"></span>ingresos, <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>compromisos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>figuran <span class=\"_ _22\"></span>registrados <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>ellas. <span class=\"_ _5\"></span>B\u00e1sicament<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>estas<span class=\"_ _3c\"> </span> estimaciones <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>refieren <span class=\"_ _25\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>evaluaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdidas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>determinados <span class=\"_ _2\"></span>activos<span class=\"_ _2\"></span> y la vida \u00fatil de los activos materiales e intangible<span class=\"_ _2\"></span>s. Las <span class=\"_ _9\"></span>estimaciones <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _25\"></span>ef<span class=\"_ _5\"></span>ecto <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _25\"></span>significativo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>Cuentas <span class=\"_ _9\"></span>Anuales <span class=\"_ _9\"></span>Consolidadas <span class=\"_ _9\"></span>adjuntas hacen referencia a:<span class=\"_ _3c\"> </span>  \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La vida \u00fatil de los activos materiales (ver nota 4.b).  </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Clasificaci\u00f3n de los activos inmobiliarios (inversiones inmobiliarias y existe<span class=\"_ _2\"></span>ncias)<span class=\"_ _5\"></span>.  </span></span>El <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>analiza <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>forma <span class=\"_ _24\"> </span>individualizada <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>clasificaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>sus <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>inmobiliarios considerando <span class=\"_ _24\"> </span>existencias <span class=\"_ _24\"> </span>aquellos <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>que <span class=\"_ _24\"> </span>ser\u00e1n <span class=\"_ _24\"> </span>desarrollados <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>promocionados <span class=\"_ _1c\"> </span>o vendidos <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>curso<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>ordinario <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>sus <span class=\"_ _18\"> </span>actividades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>negocio <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>inversi<span class=\"_ _2\"></span>ones <span class=\"_ _18\"> </span>in<span class=\"_ _5\"></span>mobilia<span class=\"_ _5\"></span>rias aquellos <span class=\"_ _2\"></span>activos <span class=\"_ _9\"></span>destinados a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>la explotaci\u00f3n <span class=\"_ _9\"></span>(mediante <span class=\"_ _9\"></span>su arr<span class=\"_ _2\"></span>endamiento) <span class=\"_ _9\"></span>o t<span class=\"_ _2\"></span>errenos <span class=\"_ _9\"></span>cuyo uso<span class=\"_ _2\"></span> no <span class=\"_ _14\"></span>ha <span class=\"_ _b\"></span>sido <span class=\"_ _b\"></span>determinado <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>\u00e1mbito <span class=\"_ _b\"></span>temporal <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>plan <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>negocio. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"></span>gestiona <span class=\"_ _f\"></span>su cartera <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>ac<span class=\"_ _2\"></span>tivos <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>acuerdo <span class=\"_ _14\"></span>a <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>lanes <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _b\"></span>a <span class=\"_ _18\"> </span>3 <span class=\"_ _b\"></span>a\u00f1<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Consejo <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e Administraci\u00f3n. <span class=\"_ _14\"></span>Adicionalmente, <span class=\"_ _b\"></span>aplica <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>pol\u00edticas <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _14\"></span>reclasificaciones <span class=\"_ _b\"></span>entre <span class=\"_ _14\"></span>ep\u00edgra<span class=\"_ _2\"></span>fes descritas en las Notas 4.d y 4.g. \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La <span class=\"_ _29\"> </span>valoraci\u00f3n <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>inmovilizado <span class=\"_ _29\"> </span>intangible, <span class=\"_ _29\"> </span>inmovilizado <span class=\"_ _29\"> </span>material, <span class=\"_ _29\"> </span>inversiones </span></span>inmobiliarias <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>existencias <span class=\"_ _25\"></span>para <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterminar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>posible <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>mismos <span class=\"_ _9\"></span>(ver<span class=\"_ _2\"></span> notas 4.a, 4.b, 4d y 4g<span class=\"ls4\">).</span> \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Estimaci\u00f3n de valores razonables de inversiones inmobiliarias (ver nota 4.d). </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Evaluaci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>viab<span class=\"_ _5\"></span>ilidad <span class=\"_ _14\"> </span>del <span class=\"_ _18\"> </span>grupo <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>valoraci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _18\"> </span>impuesto <span class=\"_ _18\"> </span>diferido </span></span>estimando <span class=\"_ _d\"> </span>la <span class=\"_ _1c\"> </span>existencia <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>beneficios <span class=\"_ _d\"> </span>f<span class=\"_ _5\"></span>iscales <span class=\"_ _d\"> </span>fu<span class=\"_ _5\"></span>turos <span class=\"_ _d\"> </span>contra <span class=\"_ _1c\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _1c\"> </span>compensar <span class=\"_ _1c\"> </span>los derechos <span class=\"_ _11\"> </span>fiscales <span class=\"_ _11\"> </span>generados, <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>acuerdo <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>el <span class=\"_ _19\"> </span>p<span class=\"_ _5\"></span>lan <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>negocio <span class=\"_ _19\"> </span>ap<span class=\"_ _5\"></span>robado <span class=\"_ _11\"> </span>por <span class=\"_ _11\"> </span>los administradores <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad<span class=\"_ _5\"></span> <span class=\"_ _24\"> </span>Dominante. <span class=\"_ _24\"> </span>Las <span class=\"_ _24\"> </span>principales <span class=\"_ _24\"> </span>estimaciones <span class=\"_ _24\"> </span>realizadas <span class=\"_ _24\"> </span>se corresponden <span class=\"_ _9\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>precios <span class=\"_ _9\"></span>de ve<span class=\"_ _2\"></span>nta <span class=\"_ _9\"></span>futuros <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>acue<span class=\"_ _5\"></span>rdo <span class=\"_ _9\"></span>con los <span class=\"_ _9\"></span>valores <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>tasaci\u00f3n <span class=\"_ _9\"></span>actuales (ver nota 4.i).<span class=\"_ _3c\"> </span> \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La <span class=\"_ _18\"> </span>evaluaci\u00f3n <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>an\u00e1lisis <span class=\"_ _18\"> </span>efectuado <span class=\"_ _18\"> </span>por <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>direcci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>Sociedad <span class=\"_ _14\"> </span>Dominante <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>sus </span></span>Administradores <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>principales <span class=\"_ _e\"> </span>implicaciones <span class=\"_ _21\"> </span>que <span class=\"_ _e\"> </span>pueda <span class=\"_ _21\"> </span>tener <span class=\"_ _e\"> </span>las incertidumbres <span class=\"_ _11\"> </span>macroecon\u00f3micas, <span class=\"_ _e\"> </span>as\u00ed<span class=\"_ _2\"></span> <span class=\"_ _11\"> </span>como <span class=\"_ _11\"> </span>conflictos <span class=\"_ _e\"> </span>ge<span class=\"_ _2\"></span>opol\u00edtico<span class=\"ls1a\">s <span class=\"_ _2a\"> </span></span>actuales, <span class=\"_ _11\"> </span>sobre <span class=\"_ _11\"> </span>la actividad de la Sociedad Dominante y sobre las presentes cuentas anuales consolidadas. \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Provisiones sobre riesgos (Nota 4.<span class=\"ls18\">j)</span> y Nota 24 </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Ingresos por construcci\u00f3n (Nota 4.i) </span></span>A <span class=\"_ _18\"> </span>pesar <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>estas <span class=\"_ _18\"> </span>estimaciones <span class=\"_ _17\"> </span>se <span class=\"_ _18\"> </span>han <span class=\"_ _18\"> </span>realizado <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>f<span class=\"_ _5\"></span>unci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>mejor <span class=\"_ _17\"> </span>informaci\u00f3n disponible <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>f<span class=\"_ _5\"></span>ormulaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estas Cue<span class=\"_ _2\"></span>ntas <span class=\"_ _9\"></span>Anuales <span class=\"_ _9\"></span>Consolidadas sobre <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>h<span class=\"_ _5\"></span>echos analizados, <span class=\"_ _22\"></span>es <span class=\"_ _f\"></span>posible <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>acontecimientos <span class=\"_ _22\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>puedan <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>ener <span class=\"_ _22\"></span>lugar <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>futuro <span class=\"_ _22\"></span>obliguen <span class=\"_ _f\"></span>a modificarlas  (al <span class=\"_ _17\"> </span>alza <span class=\"_ _18\"> </span>o  a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>baja)  en <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>r\u00f3ximos <span class=\"_ _17\"> </span>ejercicios,  lo<span class=\"_ _2\"></span>  que<span class=\"_ _2\"></span>  se <span class=\"_ _18\"> </span>h<span class=\"_ _5\"></span>ar\u00eda<span class=\"_ _5\"></span>,  conforme <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>lo establecido  en  la  NIC <span class=\"_ _17\"> </span>8,  de  forma <span class=\"_ _17\"> </span>prospectiva,  reconociendo  los<span class=\"_ _2\"></span>  efectos  del  cambio  de estimaci\u00f3n en las correspondientes cuentas anuales futuras.<span class=\"_ _3c\"> </span>k)<span class=\"ff6 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff2\">Principio de empresa en funcionamiento. </span></span>El Gr<span class=\"_ _2\"></span>up<span class=\"_ _2\"></span>o,<span class=\"_ _2\"></span> dur<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nte<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> ej<span class=\"_ _2\"></span>erc<span class=\"_ _9\"></span>ici<span class=\"_ _2\"></span>o 20<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> ha o<span class=\"_ _2\"></span>bt<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>o un<span class=\"_ _9\"></span>os be<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de 3.<span class=\"_ _9\"></span>522 mi<span class=\"_ _9\"></span>les d<span class=\"_ _2\"></span>e eu<span class=\"_ _9\"></span>ros fr<span class=\"_ _9\"></span>ent<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> a una<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>ga<span class=\"_ _2\"></span>na<span class=\"_ _9\"></span>ncia<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de <span class=\"ls8\">1.</span>37<span class=\"_ _9\"></span>9 <span class=\"_ _5\"></span>mi<span class=\"_ _2\"></span>les<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> euro<span class=\"_ _9\"></span>s del<span class=\"_ _2\"></span> a\u00f1o<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>ante<span class=\"_ _9\"></span>rio<span class=\"_ _2\"></span>r.<span class=\"_ _2\"></span> El<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>fo<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>o de<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ma<span class=\"_ _9\"></span>nio<span class=\"_ _2\"></span>bra<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>es pos<span class=\"_ _9\"></span>iti<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> los<span class=\"_ _9\"></span> e<span class=\"_ _9\"></span>jerc<span class=\"_ _9\"></span>ici<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _9\"></span><span class=\"ls16\">y <span class=\"ls0\">202<span class=\"_ _9\"></span>4 <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>impo<span class=\"_ _9\"></span>rtes<span class=\"_ _9\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>55.3<span class=\"_ _9\"></span>74 <span class=\"_ _9\"></span><span class=\"ls16\">y <span class=\"ls0\">57.<span class=\"_ _9\"></span>056<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>mi<span class=\"_ _9\"></span>les<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eur<span class=\"_ _9\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>pec<span class=\"_ _9\"></span>tiv<span class=\"_ _2\"></span>am<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>te,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que </span></span></span></span>incluyen <span class=\"_ _9\"></span>existencias <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>56.091 <span class=\"_ _9\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">54.904 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuales <span class=\"_ _2\"></span>7.<span class=\"ls3\">06</span>8 <span class=\"_ _9\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">5.275 </span></span></span></span>miles de euros son de ciclo corto <span class=\"ls16\">y </span>49.<span class=\"_ _9\"></span><span class=\"ls8\">02<span class=\"ls0\">3 <span class=\"ls16\">y </span>49.<span class=\"_ _9\"></span>629 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>de e<span class=\"_ _2\"></span>ur<span class=\"_ _9\"></span>os s<span class=\"_ _9\"></span>on <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> ci<span class=\"_ _9\"></span>clo <span class=\"_ _9\"></span>lar<span class=\"_ _2\"></span>go.<span class=\"_ _9\"></span> </span></span>Por <span class=\"_ _5\"></span>otra p<span class=\"_ _5\"></span>arte, <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>tiene una <span class=\"_ _6\"></span>deuda con <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>idades bancarias por <span class=\"_ _5\"></span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span><span class=\"ls3\">8.</span>1<span class=\"ls3\">57</span> <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>(<span class=\"ls3\">8.</span>357 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>an<span class=\"_ _5\"></span>terior) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>asivo <span class=\"_ _5\"></span>total<span class=\"_ _3c\"> </span> de <span class=\"_ _14\"> </span>2<span class=\"_ _5\"></span>7.319 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>(25.720 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>euros <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>a\u00f1o <span class=\"_ _18\"> </span>anterior). <span class=\"_ _14\"> </span>Adem\u00e1s, <span class=\"_ _18\"> </span>dicho <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>asivo supone un 20,<span class=\"ls3\">72</span>% de los activos totales del Grupo (GAV). En <span class=\"_ _14\"> </span>el <span class=\"_ _14\"></span>ejercicio <span class=\"_ _14\"></span>2025 <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _14\"></span>Montebalito <span class=\"_ _14\"></span>ha <span class=\"_ _14\"></span>continuado<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>su <span class=\"_ _14\"></span>proceso <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>venta <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las<span class=\"_ _2\"></span> promociones <span class=\"_ _9\"></span>termin<span class=\"_ _5\"></span>adas, <span class=\"_ _9\"></span>tanto <span class=\"_ _9\"></span>en Espa<span class=\"_ _2\"></span>\u00f1a <span class=\"_ _9\"></span>como <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>extranjero, <span class=\"_ _9\"></span>sin <span class=\"_ _9\"></span>descuidar la <span class=\"_ _25\"></span>rentabilidad de <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>inversiones <span class=\"_ _14\"> </span>al <span class=\"_ _14\"></span>tiempo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>centra <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _14\"> </span>b\u00fasqueda <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>oportunidades <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>negocio<span class=\"_ _2\"></span> inmobiliario. En este sentido, el Grupo Montebalito:  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En Madrid, <span class=\"_ _5\"></span>el Grupo t<span class=\"_ _5\"></span>iene concedida <span class=\"_ _5\"></span>la licencia de <span class=\"_ _5\"></span>construcci\u00f3n para la <span class=\"_ _5\"></span>promoci\u00f3n de </span></span>32 viviendas ubicada en la calle Pintor Sorolla, Villalba (Madrid). \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>contin\u00faa <span class=\"_ _6\"></span>con las <span class=\"_ _5\"></span>obras <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>construcci\u00f3n de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>otel <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>85 h<span class=\"_ _5\"></span>abitaciones en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la </span></span>Cartuja <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>Sevilla <span class=\"_ _6\"></span>sobre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>formalizado <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>contrato <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>15 a\u00f1os una <span class=\"_ _5\"></span>vez se produzca <span class=\"_ _5\"></span>la entrega del <span class=\"_ _5\"></span>hotel. Se espera qu<span class=\"_ _5\"></span>e las obras t<span class=\"_ _5\"></span>erminen en el cuarto trimestre del a\u00f1o 2026.    \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Respecto <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>otros <span class=\"_ _b\"></span>desarrollos <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>Espa\u00f1a, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span><span class=\"ls12\">n <span class=\"_ _14\"></span><span class=\"ls0\">Gali<span class=\"_ _2\"></span>cia, <span class=\"_ _14\"></span>en <span class=\"_ _f\"></span>Vigo, <span class=\"_ _14\"> </span>el <span class=\"_ _b\"></span>edificio <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>Plaza <span class=\"_ _14\"></span>de </span></span></span></span>Compostela <span class=\"_ _22\"></span>17 <span class=\"_ _f\"></span>est\u00e1 <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>proceso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>obtenci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>licencia <span class=\"_ _22\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>construcci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>11 viviendas. <span class=\"_ _6\"></span>Tambi\u00e9n, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>Vigo, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>aprob<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Plan <span class=\"_ _6\"></span>General <span class=\"_ _5\"></span>Urban\u00edstico <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>Vigo, se <span class=\"_ _b\"></span>ha <span class=\"_ _14\"></span>am<span class=\"_ _2\"></span>pliado <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>sector <span class=\"_ _f\"></span>terciario <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>terreno <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>San <span class=\"_ _b\"></span>Andr\u00e9<span class=\"_ _6\"></span>s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Comesa\u00f1a <span class=\"_ _b\"></span>y Esperanto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>Puebla <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Carami\u00f1al <span class=\"_ _f\"></span>hay <span class=\"_ _b\"></span>licencia <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>construir <span class=\"_ _b\"></span>11 <span class=\"_ _b\"></span>viviendas <span class=\"_ _b\"></span>y <span class=\"_ _f\"></span>un local. \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>Palmas <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Gran <span class=\"_ _6\"></span>Canarias, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>terreno <span class=\"_ _6\"></span>ubicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>San<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Bartolom\u00e9 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Tirajana </span></span>(San <span class=\"_ _9\"></span>Agust\u00edn), <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>royectando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>complejo <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>55 <span class=\"_ _9\"></span>apartamentos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>equipamiento tur\u00edstico co<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>usos <span class=\"_ _2\"></span>complementarios <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>menor <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Pla<span class=\"_ _5\"></span>n Parcial. <span class=\"_ _f\"></span>Adicionalmente, <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _f\"></span>adquirido <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>isla <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>Fuerteventura <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>terreno <span class=\"_ _f\"></span>con licencia para la construcci\u00f3n de 12 viviendas y un local. \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Otras <span class=\"_ _14\"></span>inversiones <span class=\"_ _b\"></span>importantes <span class=\"_ _14\"> </span>que <span class=\"_ _14\"></span>est\u00e1<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>acometiendo <span class=\"_ _b\"></span>el <span class=\"_ _14\"> </span>Grupo <span class=\"_ _14\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>va<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>permitir </span></span>desarrollar <span class=\"_ _22\"></span>operaciones <span class=\"_ _22\"></span>significativas <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>futuro, <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>corresponden <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>ob<span class=\"_ _5\"></span>ras <span class=\"_ _22\"></span>de urbanizaci\u00f3n <span class=\"_ _2\"></span>de las <span class=\"_ _9\"></span>parcelas ur<span class=\"_ _2\"></span>ban\u00edsticas <span class=\"_ _2\"></span>que ti<span class=\"_ _2\"></span>ene el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>en el<span class=\"_ _2\"></span> mu<span class=\"_ _2\"></span>nicipio de<span class=\"_ _2\"></span> Mog\u00e1n<span class=\"_ _9\"></span> (Las <span class=\"_ _1a\"> </span>Palmas <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Gran <span class=\"_ _24\"> </span>Canarias). <span class=\"_ _1a\"> </span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _24\"> </span>est\u00e1 <span class=\"_ _1a\"> </span>acometiendo <span class=\"_ _1a\"> </span>el <span class=\"_ _24\"> </span>p<span class=\"_ _5\"></span>royecto <span class=\"_ _1a\"> </span>de actualizaci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>culminaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>urbanizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>Calas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Gran <span class=\"_ _6\"></span>Canaria <span class=\"_ _5\"></span>Pol\u00edgono <span class=\"_ _5\"></span>24<span class=\"_ _5\"></span>. Una vez finalizado y <span class=\"_ _9\"></span>recepcionado por el Ayu<span class=\"_ _2\"></span>ntamiento de Mog\u00e1n,<span class=\"_ _2\"></span> se po<span class=\"_ _2\"></span>dr\u00e1n activar y<span class=\"_ _2\"></span> solicitar n<span class=\"_ _5\"></span>uevas licencias <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n para <span class=\"_ _5\"></span>el d<span class=\"_ _5\"></span>esarrollo de <span class=\"_ _5\"></span>hoteles, <span class=\"_ _5\"></span>apartamentos tur\u00edsticos agrupados, complejos comerciales y villas residenciales.  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _14\"> </span>Brasil <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _14\"> </span>proyectado <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>romoci\u00f3n <span class=\"_ _14\"> </span>denominada <span class=\"_ _18\"> </span>Candela <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>54<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>viviendas <span class=\"_ _18\"> </span>en </span></span>Recife <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>venta <span class=\"_ _b\"></span>estimado, <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>edificio <span class=\"_ _14\"></span>termi<span class=\"_ _2\"></span>nado, <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>3 <span class=\"_ _14\"></span>millones <span class=\"_ _b\"></span>de euros <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>conseguido <span class=\"_ _9\"></span>licencia <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _9\"></span>la co<span class=\"_ _2\"></span>nstrucci\u00f3n <span class=\"_ _9\"></span>de 232 <span class=\"_ _9\"></span>apartamentos <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>Praia Dos Carneiros (Pernambuco), cuyo valor de venta<span class=\"_ _2\"></span>, como edificio terminado, se<span class=\"_ _2\"></span> estima en 20 millones de euros.  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _11\"> </span>Rep\u00fablica <span class=\"_ _11\"> </span>Dominicana, <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>est\u00e1n <span class=\"_ _11\"> </span>relanzado <span class=\"_ _11\"> </span>las <span class=\"_ _11\"> </span>ventas <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>un<span class=\"_ _5\"></span>idades <span class=\"_ _19\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _11\"> </span>las </span></span>promociones  de  Veiramar  I <span class=\"_ _17\"> </span>y  II.  Respecto  a  la<span class=\"_ _2\"></span>  torre  Veiramar  III,  se <span class=\"_ _17\"> </span>concluy\u00f3  la estructura <span class=\"_ _9\"></span>de la <span class=\"_ _25\"></span>torre <span class=\"_ _2\"></span>principal, <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>consta <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>23 <span class=\"_ _25\"></span>plantas equivalentes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>23.000 <span class=\"_ _2\"></span>metros cuadrados <span class=\"_ _9\"></span>\u00fati<span class=\"_ _5\"></span>les, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>ejecu<span class=\"_ _5\"></span>tado <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>cimentaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>edificio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>parking, <span class=\"_ _9\"></span>que cons<span class=\"_ _2\"></span>tar\u00e1 de 703 plazas de garaje. De <span class=\"_ _9\"></span>este <span class=\"_ _2\"></span>modo, <span class=\"_ _9\"></span>durante <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span><span class=\"ls3\">2025<span class=\"ls0\">, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _2\"></span>ha <span class=\"_ _9\"></span>revisado <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rofundidad </span></span>el <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>del <span class=\"_ _f\"></span>Plan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Negocio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>cuya <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>b\u00e1sica <span class=\"_ _b\"></span>pasa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la obtenci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>liquidez <span class=\"_ _18\"> </span>para  conce<span class=\"_ _2\"></span>ntrarse <span class=\"_ _18\"> </span>y <span class=\"_ _17\"> </span>aprovechar <span class=\"_ _14\"> </span>las <span class=\"_ _18\"> </span>op<span class=\"_ _5\"></span>ortunidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>negocio <span class=\"_ _18\"> </span>que presenta el <span class=\"_ _2\"></span>mercado inm<span class=\"_ _2\"></span>obiliario espa\u00f1ol. La <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ificultad <span class=\"_ _2\"></span>de obtener <span class=\"_ _2\"></span>financiaci\u00f3n bancaria<span class=\"_ _2\"></span> para la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>suelo <span class=\"_ _22\"></span>hac\u00eda <span class=\"_ _f\"></span>necesario <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _22\"></span>dispusiera <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>fondos <span class=\"_ _f\"></span>propios <span class=\"_ _f\"></span>para agilizar <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>inversiones <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>provechar <span class=\"_ _6\"></span>oportun<span class=\"_ _5\"></span>idades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _5\"></span>cio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>lazo, <span class=\"_ _6\"></span>hecho <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue se busca mediante la aceleraci\u00f3n de la rotaci\u00f3n de sus activos inmobiliario<span class=\"_ _2\"></span>s.<span class=\"_ _5\"></span> Finalmente, indicar el valor <span class=\"_ _2\"></span>NAV por acci\u00f3n de Montebalito se si<span class=\"_ _2\"></span>t\u00faa en 3,1<span class=\"_ _5\"></span>9 <span class=\"ffd\">\u20ac, que supone un<span class=\"_ _2\"></span> </span>margen <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>un  1<span class=\"ls3\">86<span class=\"_ _2\"></span><span class=\"ls0\">,<span class=\"ls3\">55</span>% <span class=\"_ _18\"> </span>sobre  la <span class=\"_ _18\"> </span>cotizaci\u00f3n <span class=\"_ _18\"> </span>a  3<span class=\"_ _2\"></span>1 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>diciembre <span class=\"_ _18\"> </span>de  2025, <span class=\"_ _18\"> </span>lo  q<span class=\"_ _2\"></span>ue <span class=\"_ _17\"> </span>pone <span class=\"_ _18\"> </span>de </span></span>manifiesto la capacidad de revalorizaci\u00f3n de la a<span class=\"_ _2\"></span>cci\u00f3n de Montebalito. Adem\u00e1s, <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>reducci\u00f3n <span class=\"_ _22\"></span>tan <span class=\"_ _22\"></span>importante <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>deuda <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>ha <span class=\"_ _f\"></span>acometido <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>a <span class=\"_ _f\"></span>lo <span class=\"_ _22\"></span>largo <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e estos a\u00f1os le est\u00e1 permitiendo al Grupo acceder a nuevas fuentes de financiaci\u00f3n para poder acometer nuevas inversiones. Por <span class=\"_ _5\"></span>consiguiente, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>Administradores <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>sideran q<span class=\"_ _5\"></span>ue la <span class=\"_ _6\"></span>actividad normal <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pr\u00f3ximo <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>garantizada.<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>tanto, <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>ora <span class=\"_ _5\"></span>de formular <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>Cuentas <span class=\"_ _22\"></span>Anuales <span class=\"_ _f\"></span>Consolidadas <span class=\"_ _f\"></span>del <span class=\"_ _22\"></span>ejercicio <span class=\"_ _f\"></span>2025 <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>ap<span class=\"_ _5\"></span>licado <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>principio <span class=\"_ _f\"></span>de empresa en funcionamiento. Este <span class=\"_ _14\"> </span>principio <span class=\"_ _14\"> </span>contable <span class=\"_ _14\"> </span>asume <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"></span>tendr\u00e1 <span class=\"_ _14\"> </span>continuidad <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>por <span class=\"_ _14\"></span>ello <span class=\"_ _14\"> </span>recuperar\u00e1 <span class=\"_ _14\"> </span>los activos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>liquidar\u00e1 <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>en el <span class=\"_ _25\"></span>cu<span class=\"_ _5\"></span>rso <span class=\"_ _9\"></span>normal <span class=\"_ _9\"></span>de las <span class=\"_ _25\"></span>operaciones.<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>Por <span class=\"_ _9\"></span>lo <span class=\"_ _2\"></span>tanto, <span class=\"_ _9\"></span>la a<span class=\"_ _2\"></span>plicaci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>principios <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>ir\u00e1 <span class=\"_ _5\"></span>encaminada <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>det<span class=\"_ _5\"></span>erminar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>efectos de su enajenaci\u00f3n global o parcial ni el importe resultante en caso de liqui<span class=\"_ _2\"></span>daci\u00f3n.<span class=\"_ _5\"></span> l)<span class=\"ff6 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Agrupaci\u00f3n de partidas. </span></span>En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>su<span class=\"_ _2\"></span>pu<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span>to <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>exi<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ir<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>part<span class=\"_ _2\"></span>id<span class=\"_ _9\"></span>as <span class=\"_ _5\"></span>que<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>ha<span class=\"_ _2\"></span>n <span class=\"_ _5\"></span>sid<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>obj<span class=\"_ _9\"></span>eto<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>ag<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>up<span class=\"_ _2\"></span>aci<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el Est<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Si<span class=\"_ _2\"></span>tu<span class=\"_ _2\"></span>ac<span class=\"_ _2\"></span>i\u00f3<span class=\"_ _2\"></span>n Fin<span class=\"_ _9\"></span>anci<span class=\"_ _9\"></span>era <span class=\"_ _14\"></span>C<span class=\"_ _9\"></span>onso<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>do,<span class=\"_ _9\"></span> <span class=\"_ _14\"> </span>en <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _14\"></span>E<span class=\"_ _2\"></span>st<span class=\"_ _9\"></span>ado<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>R<span class=\"_ _9\"></span>esu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>Co<span class=\"_ _9\"></span>nsol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ad<span class=\"_ _9\"></span>o, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>Es<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>de<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>Re<span class=\"_ _2\"></span>su<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> Gl<span class=\"_ _2\"></span>oba<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> Cons<span class=\"_ _9\"></span>oli<span class=\"_ _2\"></span>da<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span>, en<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>Est<span class=\"_ _2\"></span>ad<span class=\"_ _9\"></span>o <span class=\"_ _5\"></span>Co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>da<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span> de Cam<span class=\"_ _2\"></span>bi<span class=\"_ _9\"></span>os en el<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>Pat<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>mo<span class=\"_ _9\"></span>nio Neto<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>y en el<span class=\"_ _2\"></span> Esta<span class=\"_ _9\"></span>do de <span class=\"_ _6\"></span>Fl<span class=\"_ _2\"></span>uj<span class=\"_ _2\"></span>os <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Efe<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>tiv<span class=\"_ _9\"></span>o <span class=\"_ _22\"></span>Co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>dad<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span>, <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>des<span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ga<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>\u00f3n <span class=\"_ _6\"></span>fig<span class=\"_ _9\"></span>ura <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>otr<span class=\"_ _9\"></span>os <span class=\"_ _6\"></span>apar<span class=\"_ _9\"></span>tados<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>me<span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>ri<span class=\"_ _9\"></span>a con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>dad<span class=\"_ _2\"></span>a.<span class=\"_ _9\"></span> m)<span class=\"ff6 ls0\"> <span class=\"_ _2c\"> </span><span class=\"ff2\">Importancia relativa </span></span>Al<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span>term<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> in<span class=\"_ _9\"></span>form<span class=\"_ _9\"></span>aci<span class=\"_ _2\"></span>\u00f3n<span class=\"_ _9\"></span> a des<span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>los<span class=\"_ _9\"></span>ar <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> pr<span class=\"_ _9\"></span>esen<span class=\"_ _9\"></span>tes<span class=\"_ _2\"></span> no<span class=\"_ _9\"></span>tas <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pl<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>tiv<span class=\"_ _9\"></span>as s<span class=\"_ _9\"></span>obre<span class=\"_ _9\"></span> las<span class=\"_ _2\"></span> di<span class=\"_ _9\"></span>fere<span class=\"_ _9\"></span>ntes<span class=\"_ _9\"></span> par<span class=\"_ _9\"></span>tid<span class=\"_ _2\"></span>as de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>cu<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>tas <span class=\"_ _5\"></span>an<span class=\"_ _2\"></span>ua<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>u <span class=\"_ _6\"></span>ot<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>s <span class=\"_ _5\"></span>as<span class=\"_ _2\"></span>unt<span class=\"_ _9\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>Gru<span class=\"_ _2\"></span>po,<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ha teni<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cue<span class=\"_ _9\"></span>nta <span class=\"_ _5\"></span>la<span class=\"_ _2\"></span> imp<span class=\"_ _9\"></span>orta<span class=\"_ _9\"></span>nci<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>rel<span class=\"_ _9\"></span>ati<span class=\"_ _2\"></span>va<span class=\"_ _2\"></span> e<span class=\"_ _9\"></span>n re<span class=\"_ _9\"></span>laci<span class=\"_ _9\"></span>\u00f3n c<span class=\"_ _9\"></span>on l<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> cue<span class=\"_ _9\"></span>ntas<span class=\"_ _9\"></span> an<span class=\"_ _2\"></span>ual<span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "a)<span class=\"_ _3c\"> </span>Aplica<span class=\"_ _5\"></span>ci\u00f3n<span class=\"_ _5\"></span> de <span class=\"_ _5\"></span>las N<span class=\"_ _5\"></span>orm<span class=\"_ _5\"></span>as In<span class=\"_ _5\"></span>ter<span class=\"_ _5\"></span>nacio<span class=\"_ _5\"></span>nale<span class=\"_ _5\"></span>s d<span class=\"_ _5\"></span>e Inf<span class=\"_ _5\"></span>orm<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _5\"></span>Fin<span class=\"_ _5\"></span>anci<span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>(NII<span class=\"_ _5\"></span>F) <span class=\"_ _f\"></span> Las <span class=\"_ _19\"> </span>Cuentas <span class=\"_ _19\"> </span>Anuales <span class=\"_ _19\"> </span>Consolidadas <span class=\"_ _19\"> </span>han <span class=\"_ _19\"> </span>sido <span class=\"_ _19\"> </span>elaboradas <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>f<span class=\"_ _5\"></span>orma <span class=\"_ _1a\"> </span>con<span class=\"_ _5\"></span>sistente <span class=\"_ _1a\"> </span>con <span class=\"_ _19\"> </span>lo establecido <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>Normas <span class=\"_ _f\"></span>Internacionales <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Informaci\u00f3n <span class=\"_ _f\"></span>Financiera <span class=\"_ _f\"></span>(en <span class=\"_ _f\"></span>adelante <span class=\"_ _f\"></span>\"NIIF\"), siendo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>las NIIF <span class=\"_ _5\"></span>vigent<span class=\"_ _5\"></span>es a <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>echa de <span class=\"_ _5\"></span>hoy, <span class=\"_ _5\"></span>seg\u00fan <span class=\"_ _5\"></span>han <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>adoptadas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>Uni\u00f3n Europea, de<span class=\"_ _2\"></span> conformida<span class=\"_ _2\"></span>d con <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>Reglamento (CE) <span class=\"_ _2\"></span>n\u00ba <span class=\"_ _2\"></span>1606/2002 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Parlamento <span class=\"_ _2\"></span>Europeo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>del Consejo, <span class=\"_ _5\"></span>teniendo en <span class=\"_ _5\"></span>consideraci\u00f3n la <span class=\"_ _5\"></span>totalidad de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>principios y <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>y de <span class=\"_ _5\"></span>los criterios <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>valo<span class=\"_ _2\"></span>raci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _f\"></span>obligatoria <span class=\"_ _6\"></span>que <span class=\"_ _f\"></span>ti<span class=\"_ _2\"></span>enen <span class=\"_ _f\"></span>u<span class=\"_ _2\"></span>n <span class=\"_ _6\"></span>ef<span class=\"_ _5\"></span>ecto <span class=\"_ _6\"></span>sign<span class=\"_ _5\"></span>ificativo, <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _f\"></span>como<span class=\"_ _9\"></span> co<span class=\"ls0\">n <span class=\"_ _5\"></span>el C\u00f3digo de Comercio, la <span class=\"_ _5\"></span>normativa de obligado<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>cumplimiento aprobado por <span class=\"_ _5\"></span>el Instituto </span>de <span class=\"_ _18\"> </span>Contabilidad <span class=\"_ _18\"> </span>y <span class=\"_ _14\"> </span>Auditor\u00eda <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>Cuentas <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>resto <span class=\"_ _18\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>normativa <span class=\"_ _18\"> </span>espa\u00f1ola <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>resulte <span class=\"_ _18\"> </span>de aplicaci\u00f3n.<span class=\"_ _3c\"> </span>De ac<span class=\"_ _2\"></span>uerdo co<span class=\"_ _2\"></span>n dicha<span class=\"_ _2\"></span> reg<span class=\"_ _2\"></span>ulaci\u00f3n, en<span class=\"_ _2\"></span> el<span class=\"_ _2\"></span> \u00e1m<span class=\"_ _2\"></span>bito d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>aplicaci\u00f3n de<span class=\"_ _2\"></span> las <span class=\"_ _9\"></span>Normas Inter<span class=\"_ _2\"></span>nacionales<span class=\"_ _5\"></span> de<span class=\"_ _2\"></span> Informaci\u00f3n <span class=\"_ _b\"></span>Financiera, <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>elaboraci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>estas <span class=\"_ _f\"></span>cuentas <span class=\"_ _b\"></span>consolidadas <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>cabe<span class=\"_ _5\"></span> destacar los siguientes aspectos:<span class=\"_ _3c\"> </span>Las <span class=\"_ _5\"></span>NIIF <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>aplican <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>elab<span class=\"_ _5\"></span>oraci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>informaci\u00f3n <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inanciera <span class=\"_ _5\"></span>consolidada <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Grupo. <span class=\"_ _5\"></span>Los estados financieros de las sociedades individuales que forman p<span class=\"_ _5\"></span>arte del<span class=\"_ _5\"></span> Grupo, se elaboran y presentan de acuerdo con lo establecido en la normativa contable de cada pa\u00eds. En <span class=\"_ _d\"> </span>las <span class=\"_ _1c\"> </span>Notas <span class=\"_ _d\"> </span>3 <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>4 <span class=\"_ _1c\"> </span>se <span class=\"_ _d\"> </span>resumen <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>principios <span class=\"_ _d\"> </span>con<span class=\"_ _5\"></span>tables <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>criterios <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _d\"> </span>m\u00e1s significativos <span class=\"_ _5\"></span>ap<span class=\"_ _5\"></span>licados <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>preparaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _6\"></span>Cu<span class=\"_ _5\"></span>entas <span class=\"_ _6\"></span>Anuales <span class=\"_ _5\"></span>Consolidadas <span class=\"_ _6\"></span>elaborad<span class=\"_ _5\"></span>as por los Administradores de la Sociedad Dominante. Estas <span class=\"_ _13\"> </span>Cuentas <span class=\"_ _1d\"> </span>Anuales <span class=\"_ _13\"> </span>Consolidadas <span class=\"_ _1d\"> </span>incluyen <span class=\"_ _13\"> </span>los <span class=\"_ _13\"> </span>sigu<span class=\"_ _5\"></span>ientes <span class=\"_ _13\"> </span>Estados <span class=\"_ _13\"> </span>Con<span class=\"_ _5\"></span>solidados correspondientes a los ejercicios anuales terminados el 31 de<span class=\"_ _2\"></span> diciembre de <span class=\"_ _5\"></span>2025 <span class=\"ls4\">y </span>2024<span class=\"ls11\">: </span> \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Situaci\u00f3n Financiera Consolidado<span class=\"_ _5\"></span>s  </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estado de Resultados Consolidado </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados del Resultado Global Consolidados </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Cambios en el Patrimonio Neto Consolidados </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Estados de Flujos de Efectivo Consolidados  </span></span>\u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Memoria Consolidada  </span></span>Los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>contables <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>normas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>apl<span class=\"_ _2\"></span>icados <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>aplicado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma<span class=\"_ _2\"></span> uniforme en todas las transacciones, eventos y conceptos, <span class=\"ls12\">de<span class=\"_ _5\"></span></span> los ejercicios 2025 <span class=\"ls4\">y </span>2024. La <span class=\"_ _f\"></span>preparaci\u00f3n <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>Estados <span class=\"_ _f\"></span>Financieros <span class=\"_ _f\"></span>C<span class=\"_ _2\"></span>onsolidados <span class=\"_ _f\"></span>conformes <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>las<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>NIIF <span class=\"_ _f\"></span>exige <span class=\"_ _f\"></span>el <span class=\"_ _6\"></span>u<span class=\"_ _5\"></span>so <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> ciertas estimaciones c<span class=\"_ _2\"></span>ontables cr\u00ed<span class=\"_ _2\"></span>ticas. Tambi\u00e9n, <span class=\"_ _2\"></span>exige <span class=\"_ _2\"></span>a la <span class=\"_ _2\"></span>Direcci\u00f3n que <span class=\"_ _9\"></span>ejerza su juicio <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el proceso <span class=\"_ _f\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>aplicar<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>pol\u00edticas <span class=\"_ _f\"></span>contables <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>Gr<span class=\"_ _2\"></span>upo. <span class=\"_ _6\"></span>En <span class=\"_ _f\"></span>la <span class=\"_ _6\"></span>Nota <span class=\"_ _f\"></span>3.g <span class=\"_ _f\"></span>se <span class=\"_ _6\"></span>revelan <span class=\"_ _6\"></span>las <span class=\"_ _f\"></span>\u00e1reas <span class=\"_ _6\"></span>que implican <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>mayor <span class=\"_ _9\"></span>grado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>juicio <span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>complejidad <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>\u00e1reas <span class=\"_ _9\"></span>donde <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>hip\u00f3tesis <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>estimaciones son significativas para los Estados Financieros Consolidados. Los <span class=\"_ _17\"> </span>estados  f<span class=\"_ _2\"></span>inancieros <span class=\"_ _18\"> </span>ad<span class=\"_ _5\"></span>juntos <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _17\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _18\"> </span>han  sido <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>resentados <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>base  a <span class=\"_ _17\"> </span>los requerimientos <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>form<span class=\"_ _2\"></span>ato <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>marcado <span class=\"_ _14\"></span>exigido<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>Reglamento <span class=\"_ _14\"></span>UE<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>2019/815, <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>17 <span class=\"_ _14\"></span>de diciembre de 2018, de la Comisi\u00f3n Europea (Reglamento FEUE). Durante <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>ejercicio <span class=\"_ _f\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>entrado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vig<span class=\"_ _2\"></span>or <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>siguientes <span class=\"_ _6\"></span>normas <span class=\"_ _f\"></span>e <span class=\"_ _f\"></span>interpretaciones <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> aplicaci\u00f3n  obligatoria,  ya  adoptadas  por  la  Uni\u00f3n  Europea,  que,  en  ca<span class=\"_ _2\"></span>so  de  resultar  de<span class=\"_ _2\"></span> aplicaci\u00f3n, <span class=\"_ _9\"></span>han <span class=\"_ _2\"></span>sido <span class=\"_ _9\"></span>utilizadas <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>resentes C<span class=\"_ _2\"></span>uentas <span class=\"_ _9\"></span>Anuales consolidadas.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "b)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Nuevas <span class=\"_ _6\"></span>normas, <span class=\"_ _6\"></span>modificaciones <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>interpretaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>ligatoria <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el </span></span>ejercicio que han comenzado el 1 de enero de 2025: - <span class=\"_ _f\"></span><span class=\"ffd\">NIC <span class=\"_ _f\"></span>21 <span class=\"_ _f\"></span>(Modificaci\u00f3<span class=\"_ _2\"></span>n) <span class=\"_ _f\"></span>\u201cAusencia <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>convertibilidad\u201d<span class=\"_ _5\"></span><span class=\"ff1\">:<span class=\"ff3\"> <span class=\"_ _f\"></span></span>Esta <span class=\"_ _f\"></span>modificaci\u00f3n <span class=\"_ _f\"></span>establece <span class=\"_ _6\"></span>un </span></span>enfoque que especifica cuando una moneda puede ser intercambia<span class=\"_ _2\"></span>da por otra, y en<span class=\"_ _5\"></span> caso de no serlo, la determinaci\u00f3n del tipo de cambio a utilizar.<span class=\"_ _3c\"> </span>Dicha <span class=\"_ _9\"></span>norma <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>tenido<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>enero <span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>025, <span class=\"_ _9\"></span>reflej\u00e1ndose <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>impacto en los <span class=\"_ _5\"></span>presentes <span class=\"_ _5\"></span>estados fin<span class=\"_ _5\"></span>ancieros consolidados, el <span class=\"_ _5\"></span>cual <span class=\"_ _5\"></span>no ha <span class=\"_ _5\"></span>sido significativo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>ni en las <span class=\"_ _18\"> </span>cifras, <span class=\"_ _18\"> </span>ni <span class=\"_ _18\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>resentaci\u00f3n <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>desglose <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>informaci\u00f3n, <span class=\"_ _18\"> </span>bien <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>no <span class=\"_ _18\"> </span>suponer cambios relevantes, bien por referirse a hechos econ\u00f3micos que no afecta<span class=\"_ _2\"></span>n al Grupo.<span class=\"_ _5\"></span> c)<span class=\"ff6 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff2\">Normas, <span class=\"_ _f\"></span>modificaciones <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>interpretaciones <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>to<span class=\"_ _5\"></span>dav\u00eda <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>ntrado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor,<span class=\"_ _2\"></span> </span></span>pero que se pueden adoptar con anticipaci\u00f3n:  A <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>firma <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>presentes <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas, <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>siguientes <span class=\"_ _9\"></span>normas, modificaciones <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>interpretaciones <span class=\"_ _e\"> </span>han <span class=\"_ _21\"> </span>sido <span class=\"_ _e\"> </span>pub<span class=\"_ _5\"></span>licadas <span class=\"_ _e\"> </span>por <span class=\"_ _21\"> </span>el <span class=\"_ _21\"> </span>IASB <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _21\"> </span>IFRS<span class=\"_ _5\"></span> Interpretations <span class=\"_ _f\"></span>Committee, <span class=\"_ _f\"></span>pero <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>entrado <span class=\"_ _f\"></span>todav\u00eda <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor, <span class=\"_ _f\"></span>aunque <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>pueden adoptar con anticipaci\u00f3n: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modificaci\u00f3n) <span class=\"_ _c\"> </span>y  N<span class=\"_ _5\"></span>IIF <span class=\"_ _c\"> </span>9 <span class=\"_ _c\"> </span>(Modificaci\u00f3n)  \u201c<span class=\"_ _5\"></span><span class=\"ff1\">Clasificaci\u00f3n <span class=\"_ _d\"> </span>y  Valoraci\u00f3n <span class=\"_ _c\"> </span>de </span></span></span>Instrumentos <span class=\"_ _9\"></span>Financieros\", <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>obligatoria <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2026, Esta  modificaci\u00f3n  aclara  los <span class=\"_ _c\"> </span>criterios  para  la  clasificaci\u00f3n  de  ciertos  activos financieros, as\u00ed <span class=\"_ _5\"></span>como, <span class=\"_ _5\"></span>los criterios <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>la baja <span class=\"_ _5\"></span>de pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>liquidados a <span class=\"_ _13\"> </span>trav\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>sist<span class=\"_ _2\"></span>emas <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>pago<span class=\"_ _2\"></span> <span class=\"_ _13\"> </span>electr\u00f3nico. <span class=\"_ _13\"> </span>Adicionalmente, <span class=\"_ _13\"> </span>intr<span class=\"_ _2\"></span>oduce requerimientos de desglose adicionales. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _6\"></span>7 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>NIIF <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>\u201cContratos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>hacen <span class=\"_ _5\"></span>referencia <span class=\"_ _6\"></span>a </span></span>la <span class=\"_ _6\"></span>electricidad <span class=\"_ _5\"></span>dependiente<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>naturaleza\"<span class=\"_ _5\"></span>, <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>obligatoria <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _5\"></span>del 1 <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>2<span class=\"_ _2\"></span>026. <span class=\"_ _14\"></span>Esta <span class=\"_ _b\"></span>modificaci\u00f3n <span class=\"_ _14\"></span>aclara <span class=\"_ _b\"></span>c\u00f3mo <span class=\"_ _14\"></span>tratar <span class=\"_ _b\"></span>contablemente <span class=\"_ _b\"></span>los contratos  de  elec<span class=\"_ _2\"></span>tricidad,  diferenciando <span class=\"_ _17\"> </span>entre  c<span class=\"_ _2\"></span>ontratos  de  compra/v<span class=\"_ _2\"></span>enta  y aquellos que deben registrarse como instrumentos financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Mejoras <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>NIIF <span class=\"_ _22\"></span>(volumen <span class=\"_ _6\"></span>11<span class=\"_ _5\"></span>), <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>objetivo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>aclarar <span class=\"_ _6\"></span>o <span class=\"_ _22\"></span>corregir </span></span>posibles confusiones sur<span class=\"_ _2\"></span>gidas de inconsis<span class=\"_ _2\"></span>tencias de r<span class=\"_ _2\"></span>edacci\u00f3n en l<span class=\"_ _9\"></span>a normativa, y otros aspectos menores, aplicaci\u00f3n obligatoria de ejercicios iniciados a p<span class=\"_ _5\"></span>artir de 1 de enero de 2026<span class=\"ls13\">. </span> \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF 18 \u201cPr<span class=\"_ _2\"></span>esentaci\u00f3n y d<span class=\"_ _2\"></span>esglose en los <span class=\"_ _2\"></span>estados fi<span class=\"_ _2\"></span>nancieros\u201d. Dicha mo<span class=\"_ _2\"></span>dificaci\u00f3n </span></span>es efect<span class=\"_ _5\"></span>iva para los<span class=\"_ _5\"></span> ejercicios q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>comiencen a partir <span class=\"_ _5\"></span>del 1 de <span class=\"_ _5\"></span>enero d<span class=\"_ _5\"></span>e 2027.<span class=\"_ _5\"></span><span class=\"ff3\"> </span>El objetivo de est<span class=\"_ _5\"></span>a nueva norma <span class=\"_ _5\"></span>es establecer los <span class=\"_ _5\"></span>requerimientos de presentaci\u00f3n y <span class=\"_ _d\"> </span>desglose<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>estados <span class=\"_ _1c\"> </span>financieros, <span class=\"_ _d\"> </span>reemplazando <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>ello <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>NIC <span class=\"_ _1c\"> </span>1, actualmente en vigor. En <span class=\"_ _f\"></span>cualquier <span class=\"_ _22\"></span>caso, <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>administradores <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>Sociedad <span class=\"_ _22\"></span>domin<span class=\"_ _5\"></span>ante <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _f\"></span>evaluando <span class=\"_ _f\"></span>los potenciales <span class=\"_ _5\"></span>impactos d<span class=\"_ _5\"></span>e la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>futura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _5\"></span>consideran q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>su entrada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>tendr\u00e1 <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>efecto <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>solidadas del Grupo. d)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Normas, interpretaciones <span class=\"_ _2\"></span>y modif<span class=\"_ _2\"></span>icaciones a<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>normas existentes<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>no pueden </span></span>adoptarse anticipadamente o que no han sido a<span class=\"_ _2\"></span>doptadas por la Uni\u00f3n Europea A <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>formulaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>estas <span class=\"_ _18\"> </span>cuentas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas, <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>IASB <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>Comit\u00e9 <span class=\"_ _14\"> </span>de Interpretaciones de N<span class=\"_ _5\"></span>IIF hab\u00edan <span class=\"_ _5\"></span>publicado las n<span class=\"_ _5\"></span>ormas, modificaciones <span class=\"_ _5\"></span>e interpretaciones que se detallan a conti<span class=\"_ _2\"></span>nuaci\u00f3n, que est\u00e1n <span class=\"_ _2\"></span>pendientes de adopci\u00f3n por <span class=\"_ _2\"></span>parte de la Uni\u00f3n Europea: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _5\"></span>19 <span class=\"_ _5\"></span>\u201cDependientes <span class=\"_ _5\"></span>sin <span class=\"_ _5\"></span>responsabilidad <span class=\"_ _5\"></span>p\u00fablica: <span class=\"_ _5\"></span>Desgloses\u201d. D<span class=\"_ _5\"></span>icha <span class=\"_ _5\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>es </span></span>efectiva para los ejercicios que comiencen a partir del 1<span class=\"_ _2\"></span> de enero de 2027. Se permite la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>anticipada <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>mod<span class=\"_ _5\"></span>ificaci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _22\"></span>est\u00e1 <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aprobaci\u00f3n <span class=\"_ _6\"></span>por parte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea.<span class=\"ff3\"> <span class=\"_ _6\"></span></span>El <span class=\"_ _6\"></span>objetivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>nueva <span class=\"_ _6\"></span>norma <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>detallar <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desgloses que  una <span class=\"_ _c\"> </span>subsidiaria  puede  aplicar,  opcionalmente,  en  la <span class=\"_ _c\"> </span>emisi\u00f3n  de  sus  estados financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">Modificaciones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>NIIF <span class=\"_ _14\"> </span>9 <span class=\"_ _18\"> </span>\u201cDesgloses <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>subsidiarias <span class=\"_ _14\"> </span>sin <span class=\"_ _18\"> </span>contabilidad <span class=\"_ _18\"> </span>p\u00fablica\u201d. <span class=\"_ _18\"> </span>Estas </span></span>modificaciones son efectivas para los ejercicios que comiencen a partir del 1 de ene<span class=\"_ _2\"></span>ro de <span class=\"_ _24\"> </span>2027. <span class=\"_ _1c\"> </span>Se <span class=\"_ _24\"> </span>permite <span class=\"_ _24\"> </span>su <span class=\"_ _1c\"> </span>aplicaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _24\"> </span>anticipada, <span class=\"_ _1c\"> </span>si <span class=\"_ _24\"> </span>bien <span class=\"_ _24\"> </span>las <span class=\"_ _1c\"> </span>modificaciones <span class=\"_ _24\"> </span>est\u00e1n pendientes <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>aprobaci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _14\"></span>Uni\u00f3n <span class=\"_ _14\"> </span>Europea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _18\"> </span></span>Esta <span class=\"_ _14\"> </span>modificaci\u00f3n <span class=\"_ _14\"> </span>tiene como <span class=\"_ _9\"></span>objetivo <span class=\"_ _2\"></span>simplificar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>de i<span class=\"_ _2\"></span>nformaci\u00f3n, <span class=\"_ _9\"></span>facilitando <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de sus estados financieros de estas entidades. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Modificaciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>NIC <span class=\"_ _b\"></span>21 <span class=\"_ _b\"></span>\"Efectos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>tasas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la </span></span>moneda <span class=\"_ _14\"> </span>extranjera: <span class=\"_ _14\"></span>Conversi\u00f3n <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _14\"> </span>moneda <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>presentaci\u00f3n <span class=\"_ _14\"></span>hiperin<span class=\"_ _2\"></span>flacionaria\". Estas <span class=\"_ _5\"></span>modificaciones <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>efectivas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ejercicios que <span class=\"_ _6\"></span>comiencen a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>de enero <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2027. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>permite <span class=\"_ _22\"></span>su <span class=\"_ _f\"></span>aplicaci\u00f3n <span class=\"_ _22\"></span>anticipada, <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _22\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>mo<span class=\"_ _5\"></span>dificaciones <span class=\"_ _22\"></span>est\u00e1n pendientes <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>aprobaci\u00f3n <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>Uni\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>Eu<span class=\"_ _5\"></span>ropea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _14\"> </span></span>Esta <span class=\"_ _f\"></span>mo<span class=\"_ _5\"></span>dificaci\u00f3n <span class=\"_ _b\"></span>aclara c\u00f3mo  una <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>debe  convertir <span class=\"_ _c\"> </span>sus  estados  financieros <span class=\"_ _c\"> </span>cuando  la  mo<span class=\"_ _5\"></span>neda  de presentaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>iperinflacionaria, <span class=\"_ _6\"></span>incluso <span class=\"_ _22\"></span>si <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>funcional <span class=\"_ _6\"></span>no <span class=\"_ _22\"></span>lo <span class=\"_ _6\"></span>es. <span class=\"_ _22\"></span>Establece un <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>consistente <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>versi\u00f3n para <span class=\"_ _6\"></span>mejorar la <span class=\"_ _6\"></span>comparabilidad <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>utilidad <span class=\"_ _5\"></span>de la informaci\u00f3n financiera. La aplicaci\u00f3n de nuevas normas, modificaciones o interpretaciones ser\u00e1 objeto de consideraci\u00f3n por parte del Grupo una vez ratificadas y adoptadas, en su caso, por la Uni\u00f3n Europea, si bien el Grupo est\u00e1 actualmente analizando los impactos de est<span class=\"_ _2\"></span>as modificaciones, de los an\u00e1lisis realizados hasta la fecha estima qu<span class=\"_ _2\"></span>e su aplicaci\u00f3n inicial no tendr\u00e1 un impacto significativo sobre sus cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "b)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Nuevas <span class=\"_ _6\"></span>normas, <span class=\"_ _6\"></span>modificaciones <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>interpretaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>ligatoria <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el </span></span>ejercicio que han comenzado el 1 de enero de 2025: - <span class=\"_ _f\"></span><span class=\"ffd\">NIC <span class=\"_ _f\"></span>21 <span class=\"_ _f\"></span>(Modificaci\u00f3<span class=\"_ _2\"></span>n) <span class=\"_ _f\"></span>\u201cAusencia <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>convertibilidad\u201d<span class=\"_ _5\"></span><span class=\"ff1\">:<span class=\"ff3\"> <span class=\"_ _f\"></span></span>Esta <span class=\"_ _f\"></span>modificaci\u00f3n <span class=\"_ _f\"></span>establece <span class=\"_ _6\"></span>un </span></span>enfoque que especifica cuando una moneda puede ser intercambia<span class=\"_ _2\"></span>da por otra, y en<span class=\"_ _5\"></span> caso de no serlo, la determinaci\u00f3n del tipo de cambio a utilizar.<span class=\"_ _3c\"> </span>Dicha <span class=\"_ _9\"></span>norma <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>tenido<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>enero <span class=\"_ _9\"></span>2<span class=\"_ _2\"></span>025, <span class=\"_ _9\"></span>reflej\u00e1ndose <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>impacto en los <span class=\"_ _5\"></span>presentes <span class=\"_ _5\"></span>estados fin<span class=\"_ _5\"></span>ancieros consolidados, el <span class=\"_ _5\"></span>cual <span class=\"_ _5\"></span>no ha <span class=\"_ _5\"></span>sido significativo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>ni en las <span class=\"_ _18\"> </span>cifras, <span class=\"_ _18\"> </span>ni <span class=\"_ _18\"> </span>en <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>resentaci\u00f3n <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>desglose <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>informaci\u00f3n, <span class=\"_ _18\"> </span>bien <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>no <span class=\"_ _18\"> </span>suponer cambios relevantes, bien por referirse a hechos econ\u00f3micos que no afecta<span class=\"_ _2\"></span>n al Grupo.<span class=\"_ _5\"></span> c)<span class=\"ff6 ls0\"> <span class=\"_ _20\"> </span><span class=\"ff2\">Normas, <span class=\"_ _f\"></span>modificaciones <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>interpretaciones <span class=\"_ _f\"></span>que <span class=\"_ _6\"></span>to<span class=\"_ _5\"></span>dav\u00eda <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>e<span class=\"_ _2\"></span>ntrado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor,<span class=\"_ _2\"></span> </span></span>pero que se pueden adoptar con anticipaci\u00f3n:  A <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>firma <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>presentes <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas, <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>siguientes <span class=\"_ _9\"></span>normas, modificaciones <span class=\"_ _21\"> </span>o <span class=\"_ _21\"> </span>interpretaciones <span class=\"_ _e\"> </span>han <span class=\"_ _21\"> </span>sido <span class=\"_ _e\"> </span>pub<span class=\"_ _5\"></span>licadas <span class=\"_ _e\"> </span>por <span class=\"_ _21\"> </span>el <span class=\"_ _21\"> </span>IASB <span class=\"_ _e\"> </span>y <span class=\"_ _e\"> </span>el <span class=\"_ _21\"> </span>IFRS<span class=\"_ _5\"></span> Interpretations <span class=\"_ _f\"></span>Committee, <span class=\"_ _f\"></span>pero <span class=\"_ _6\"></span>no <span class=\"_ _f\"></span>han <span class=\"_ _f\"></span>entrado <span class=\"_ _f\"></span>todav\u00eda <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>vigor, <span class=\"_ _f\"></span>aunque <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>pueden adoptar con anticipaci\u00f3n: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _c\"> </span>7 <span class=\"_ _c\"> </span>(Modificaci\u00f3n) <span class=\"_ _c\"> </span>y  N<span class=\"_ _5\"></span>IIF <span class=\"_ _c\"> </span>9 <span class=\"_ _c\"> </span>(Modificaci\u00f3n)  \u201c<span class=\"_ _5\"></span><span class=\"ff1\">Clasificaci\u00f3n <span class=\"_ _d\"> </span>y  Valoraci\u00f3n <span class=\"_ _c\"> </span>de </span></span></span>Instrumentos <span class=\"_ _9\"></span>Financieros\", <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>obligatoria <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2026, Esta  modificaci\u00f3n  aclara  los <span class=\"_ _c\"> </span>criterios  para  la  clasificaci\u00f3n  de  ciertos  activos financieros, as\u00ed <span class=\"_ _5\"></span>como, <span class=\"_ _5\"></span>los criterios <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>la baja <span class=\"_ _5\"></span>de pasivos <span class=\"_ _5\"></span>financieros <span class=\"_ _5\"></span>liquidados a <span class=\"_ _13\"> </span>trav\u00e9s <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>sist<span class=\"_ _2\"></span>emas <span class=\"_ _13\"> </span>de <span class=\"_ _13\"> </span>pago<span class=\"_ _2\"></span> <span class=\"_ _13\"> </span>electr\u00f3nico. <span class=\"_ _13\"> </span>Adicionalmente, <span class=\"_ _13\"> </span>intr<span class=\"_ _2\"></span>oduce requerimientos de desglose adicionales. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _6\"></span>7 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>NIIF <span class=\"_ _6\"></span>9 <span class=\"_ _6\"></span>(Modificaci\u00f3n) <span class=\"_ _5\"></span>\u201cContratos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>hacen <span class=\"_ _5\"></span>referencia <span class=\"_ _6\"></span>a </span></span>la <span class=\"_ _6\"></span>electricidad <span class=\"_ _5\"></span>dependiente<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>naturaleza\"<span class=\"_ _5\"></span>, <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>obligatoria <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>partir <span class=\"_ _5\"></span>del 1 <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>enero <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>2<span class=\"_ _2\"></span>026. <span class=\"_ _14\"></span>Esta <span class=\"_ _b\"></span>modificaci\u00f3n <span class=\"_ _14\"></span>aclara <span class=\"_ _b\"></span>c\u00f3mo <span class=\"_ _14\"></span>tratar <span class=\"_ _b\"></span>contablemente <span class=\"_ _b\"></span>los contratos  de  elec<span class=\"_ _2\"></span>tricidad,  diferenciando <span class=\"_ _17\"> </span>entre  c<span class=\"_ _2\"></span>ontratos  de  compra/v<span class=\"_ _2\"></span>enta  y aquellos que deben registrarse como instrumentos financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Mejoras <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>NIIF <span class=\"_ _22\"></span>(volumen <span class=\"_ _6\"></span>11<span class=\"_ _5\"></span>), <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>objetivo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>aclarar <span class=\"_ _6\"></span>o <span class=\"_ _22\"></span>corregir </span></span>posibles confusiones sur<span class=\"_ _2\"></span>gidas de inconsis<span class=\"_ _2\"></span>tencias de r<span class=\"_ _2\"></span>edacci\u00f3n en l<span class=\"_ _9\"></span>a normativa, y otros aspectos menores, aplicaci\u00f3n obligatoria de ejercicios iniciados a p<span class=\"_ _5\"></span>artir de 1 de enero de 2026<span class=\"ls13\">. </span> \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF 18 \u201cPr<span class=\"_ _2\"></span>esentaci\u00f3n y d<span class=\"_ _2\"></span>esglose en los <span class=\"_ _2\"></span>estados fi<span class=\"_ _2\"></span>nancieros\u201d. Dicha mo<span class=\"_ _2\"></span>dificaci\u00f3n </span></span>es efect<span class=\"_ _5\"></span>iva para los<span class=\"_ _5\"></span> ejercicios q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>comiencen a partir <span class=\"_ _5\"></span>del 1 de <span class=\"_ _5\"></span>enero d<span class=\"_ _5\"></span>e 2027.<span class=\"_ _5\"></span><span class=\"ff3\"> </span>El objetivo de est<span class=\"_ _5\"></span>a nueva norma <span class=\"_ _5\"></span>es establecer los <span class=\"_ _5\"></span>requerimientos de presentaci\u00f3n y <span class=\"_ _d\"> </span>desglose<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _1c\"> </span>estados <span class=\"_ _1c\"> </span>financieros, <span class=\"_ _d\"> </span>reemplazando <span class=\"_ _1c\"> </span>con <span class=\"_ _1c\"> </span>ello <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>NIC <span class=\"_ _1c\"> </span>1, actualmente en vigor. En <span class=\"_ _f\"></span>cualquier <span class=\"_ _22\"></span>caso, <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>administradores <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>Sociedad <span class=\"_ _22\"></span>domin<span class=\"_ _5\"></span>ante <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _f\"></span>evaluando <span class=\"_ _f\"></span>los potenciales <span class=\"_ _5\"></span>impactos d<span class=\"_ _5\"></span>e la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>aplicaci\u00f3n <span class=\"_ _5\"></span>futura <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>estas <span class=\"_ _5\"></span>normas <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _5\"></span>consideran q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>su entrada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>tendr\u00e1 <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>efecto <span class=\"_ _6\"></span>significativo <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>anuales <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>solidadas del Grupo. d)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\"> Normas, interpretaciones <span class=\"_ _2\"></span>y modif<span class=\"_ _2\"></span>icaciones a<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>normas existentes<span class=\"_ _2\"></span> que <span class=\"_ _9\"></span>no pueden </span></span>adoptarse anticipadamente o que no han sido a<span class=\"_ _2\"></span>doptadas por la Uni\u00f3n Europea A <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>formulaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>estas <span class=\"_ _18\"> </span>cuentas <span class=\"_ _14\"> </span>anuales <span class=\"_ _14\"> </span>consolidadas, <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>IASB <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>Comit\u00e9 <span class=\"_ _14\"> </span>de Interpretaciones de N<span class=\"_ _5\"></span>IIF hab\u00edan <span class=\"_ _5\"></span>publicado las n<span class=\"_ _5\"></span>ormas, modificaciones <span class=\"_ _5\"></span>e interpretaciones que se detallan a conti<span class=\"_ _2\"></span>nuaci\u00f3n, que est\u00e1n <span class=\"_ _2\"></span>pendientes de adopci\u00f3n por <span class=\"_ _2\"></span>parte de la Uni\u00f3n Europea: \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">NIIF <span class=\"_ _5\"></span>19 <span class=\"_ _5\"></span>\u201cDependientes <span class=\"_ _5\"></span>sin <span class=\"_ _5\"></span>responsabilidad <span class=\"_ _5\"></span>p\u00fablica: <span class=\"_ _5\"></span>Desgloses\u201d. D<span class=\"_ _5\"></span>icha <span class=\"_ _5\"></span>modificaci\u00f3n <span class=\"_ _5\"></span>es </span></span>efectiva para los ejercicios que comiencen a partir del 1<span class=\"_ _2\"></span> de enero de 2027. Se permite la <span class=\"_ _6\"></span>aplicaci\u00f3n <span class=\"_ _6\"></span>anticipada <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>mod<span class=\"_ _5\"></span>ificaci\u00f3n, <span class=\"_ _5\"></span>si <span class=\"_ _6\"></span>bien <span class=\"_ _22\"></span>est\u00e1 <span class=\"_ _6\"></span>pendiente <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aprobaci\u00f3n <span class=\"_ _6\"></span>por parte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Uni\u00f3n <span class=\"_ _6\"></span>Europea.<span class=\"ff3\"> <span class=\"_ _6\"></span></span>El <span class=\"_ _6\"></span>objetivo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>nueva <span class=\"_ _6\"></span>norma <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>detallar <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>desgloses que  una <span class=\"_ _c\"> </span>subsidiaria  puede  aplicar,  opcionalmente,  en  la <span class=\"_ _c\"> </span>emisi\u00f3n  de  sus  estados financieros. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ffd\">Modificaciones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>NIIF <span class=\"_ _14\"> </span>9 <span class=\"_ _18\"> </span>\u201cDesgloses <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>subsidiarias <span class=\"_ _14\"> </span>sin <span class=\"_ _18\"> </span>contabilidad <span class=\"_ _18\"> </span>p\u00fablica\u201d. <span class=\"_ _18\"> </span>Estas </span></span>modificaciones son efectivas para los ejercicios que comiencen a partir del 1 de ene<span class=\"_ _2\"></span>ro de <span class=\"_ _24\"> </span>2027. <span class=\"_ _1c\"> </span>Se <span class=\"_ _24\"> </span>permite <span class=\"_ _24\"> </span>su <span class=\"_ _1c\"> </span>aplicaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _24\"> </span>anticipada, <span class=\"_ _1c\"> </span>si <span class=\"_ _24\"> </span>bien <span class=\"_ _24\"> </span>las <span class=\"_ _1c\"> </span>modificaciones <span class=\"_ _24\"> </span>est\u00e1n pendientes <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>aprobaci\u00f3n <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>parte <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _14\"></span>Uni\u00f3n <span class=\"_ _14\"> </span>Europea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _18\"> </span></span>Esta <span class=\"_ _14\"> </span>modificaci\u00f3n <span class=\"_ _14\"> </span>tiene como <span class=\"_ _9\"></span>objetivo <span class=\"_ _2\"></span>simplificar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>de i<span class=\"_ _2\"></span>nformaci\u00f3n, <span class=\"_ _9\"></span>facilitando <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de sus estados financieros de estas entidades. \u25aa<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Modificaciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>NIC <span class=\"_ _b\"></span>21 <span class=\"_ _b\"></span>\"Efectos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>variaciones <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>tasas <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cambio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la </span></span>moneda <span class=\"_ _14\"> </span>extranjera: <span class=\"_ _14\"></span>Conversi\u00f3n <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _14\"> </span>moneda <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>presentaci\u00f3n <span class=\"_ _14\"></span>hiperin<span class=\"_ _2\"></span>flacionaria\". Estas <span class=\"_ _5\"></span>modificaciones <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>efectivas <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>los<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ejercicios que <span class=\"_ _6\"></span>comiencen a <span class=\"_ _5\"></span>partir <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>1 <span class=\"_ _5\"></span>de enero <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2027. <span class=\"_ _22\"></span>Se <span class=\"_ _22\"></span>permite <span class=\"_ _22\"></span>su <span class=\"_ _f\"></span>aplicaci\u00f3n <span class=\"_ _22\"></span>anticipada, <span class=\"_ _22\"></span>si <span class=\"_ _22\"></span>b<span class=\"_ _5\"></span>ien <span class=\"_ _22\"></span>las<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>mo<span class=\"_ _5\"></span>dificaciones <span class=\"_ _22\"></span>est\u00e1n pendientes <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>aprobaci\u00f3n <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>Uni\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>Eu<span class=\"_ _5\"></span>ropea.<span class=\"_ _5\"></span><span class=\"ff3\"> <span class=\"_ _14\"> </span></span>Esta <span class=\"_ _f\"></span>mo<span class=\"_ _5\"></span>dificaci\u00f3n <span class=\"_ _b\"></span>aclara c\u00f3mo  una <span class=\"_ _c\"> </span>entidad <span class=\"_ _c\"> </span>debe  convertir <span class=\"_ _c\"> </span>sus  estados  financieros <span class=\"_ _c\"> </span>cuando  la  mo<span class=\"_ _5\"></span>neda  de presentaci\u00f3n <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>iperinflacionaria, <span class=\"_ _6\"></span>incluso <span class=\"_ _22\"></span>si <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>funcional <span class=\"_ _6\"></span>no <span class=\"_ _22\"></span>lo <span class=\"_ _6\"></span>es. <span class=\"_ _22\"></span>Establece un <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>consistente <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>versi\u00f3n para <span class=\"_ _6\"></span>mejorar la <span class=\"_ _6\"></span>comparabilidad <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>utilidad <span class=\"_ _5\"></span>de la informaci\u00f3n financiera. La aplicaci\u00f3n de nuevas normas, modificaciones o interpretaciones ser\u00e1 objeto de consideraci\u00f3n por parte del Grupo una vez ratificadas y adoptadas, en su caso, por la Uni\u00f3n Europea, si bien el Grupo est\u00e1 actualmente analizando los impactos de est<span class=\"_ _2\"></span>as modificaciones, de los an\u00e1lisis realizados hasta la fecha estima qu<span class=\"_ _2\"></span>e su aplicaci\u00f3n inicial no tendr\u00e1 un impacto significativo sobre sus cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "f)<span class=\"ff6 ls0\"> </span>Mon<span class=\"_ _5\"></span>eda Funcional La <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>uncional <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>entorno <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>opera <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>grupo <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>Euro. <span class=\"_ _6\"></span>L<span class=\"_ _5\"></span>as <span class=\"_ _5\"></span>Cuen<span class=\"_ _5\"></span>tas <span class=\"_ _5\"></span>Anuales Consolidadas se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>resentan <span class=\"_ _9\"></span>en mil<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>euros<span class=\"_ _5\"></span>, <span class=\"_ _9\"></span>salvo que <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>indique <span class=\"_ _9\"></span>expresamente lo<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>contrario. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "g) Comparaci\u00f3n de la Informaci\u00f3n De acuerdo con las NIIF, se presentan, a efectos comparativos, con cada una de las partidas del  Estado  de  Situaci\u00f3n  Financiera  Consolidado,  Estado  de  Resultados  Consolidados,  del Estado de Cambios en  el  Patrimonio Neto Consolidado y del  Estado de  Flujos de Efectivo Consolidado, adem\u00e1s de las cifras del ejercicio 2025, las correspondientes al ejercicio anterior, siendo ambas cifras comparables y homog\u00e9neas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfNecessaryAdjustmentToProvideComparativeInformation",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "h)<span class=\"ff6 ls0\"> <span class=\"_ _1f\"> </span><span class=\"ff2\">Correcci\u00f3n de errores </span></span>No<span class=\"ls0\"> s<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> ha<span class=\"_ _9\"></span>n de<span class=\"_ _2\"></span>tec<span class=\"_ _9\"></span>tad<span class=\"_ _2\"></span>o e<span class=\"_ _9\"></span>rro<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> qu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>hay<span class=\"_ _9\"></span>an s<span class=\"_ _2\"></span>up<span class=\"_ _9\"></span>uest<span class=\"_ _9\"></span>o la<span class=\"_ _2\"></span> re<span class=\"_ _9\"></span>expr<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span>i\u00f3n<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span> los<span class=\"_ _2\"></span> im<span class=\"_ _9\"></span>port<span class=\"_ _9\"></span>es i<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>do<span class=\"_ _2\"></span>s e<span class=\"_ _9\"></span>n la<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> </span>cue<span class=\"_ _9\"></span>ntas<span class=\"_ _9\"></span> anu<span class=\"_ _9\"></span>ales<span class=\"_ _2\"></span> c<span class=\"_ _9\"></span>onso<span class=\"_ _9\"></span>lid<span class=\"_ _2\"></span>ada<span class=\"_ _9\"></span>s de<span class=\"_ _9\"></span>l e<span class=\"_ _2\"></span>je<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>ic<span class=\"_ _9\"></span>io t<span class=\"_ _9\"></span>ermi<span class=\"_ _9\"></span>nado<span class=\"_ _9\"></span> el <span class=\"_ _9\"></span>31 <span class=\"_ _2\"></span>dic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>em<span class=\"_ _9\"></span>bre <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _9\"></span>4. <span class=\"ff3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "i)<span class=\"ff6 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Principios de Consolidaci\u00f3n </span></span>Las<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span>cu<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>tas  an<span class=\"_ _9\"></span>uale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>  co<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>ol<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span>en<span class=\"_ _2\"></span>gl<span class=\"_ _9\"></span>oban<span class=\"_ _2\"></span>  lo<span class=\"_ _2\"></span>s  e<span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>de<span class=\"_ _2\"></span>  Mo<span class=\"_ _2\"></span>nte<span class=\"_ _9\"></span>bal<span class=\"_ _2\"></span>it<span class=\"_ _2\"></span>o,  S.<span class=\"_ _2\"></span>A.<span class=\"_ _9\"></span> <span class=\"_ _c\"> </span><span class=\"ls16\">y </span>soc<span class=\"_ _9\"></span>ieda<span class=\"_ _9\"></span>des<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>a 31 de dic<span class=\"_ _2\"></span>ie<span class=\"_ _9\"></span>mbre<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>202<span class=\"_ _2\"></span>5.<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>Los<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>est<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>fi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>las<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>soci<span class=\"_ _9\"></span>eda<span class=\"_ _2\"></span>des<span class=\"_ _3c\"> </span>de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>ndi<span class=\"_ _9\"></span>ent<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>est<span class=\"_ _2\"></span>\u00e1n<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>pre<span class=\"_ _2\"></span>par<span class=\"_ _9\"></span>ados<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>par<span class=\"_ _9\"></span>a <span class=\"_ _d\"> </span>el<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>mis<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>o <span class=\"_ _c\"> </span>eje<span class=\"_ _2\"></span>rc<span class=\"_ _9\"></span>icio<span class=\"_ _9\"></span> <span class=\"_ _d\"> </span>con<span class=\"_ _9\"></span>tab<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>que  los <span class=\"_ _c\"> </span>de<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>Soc<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ed<span class=\"_ _2\"></span>ad<span class=\"_ _9\"></span> Do<span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>e,<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>usan<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>po<span class=\"_ _2\"></span>l\u00ed<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>as <span class=\"_ _14\"> </span>co<span class=\"_ _2\"></span>nt<span class=\"_ _2\"></span>ab<span class=\"_ _2\"></span>les<span class=\"_ _9\"></span> <span class=\"_ _18\"> </span>unif<span class=\"_ _9\"></span>orme<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>. <span class=\"_ _14\"> </span>Cuan<span class=\"_ _9\"></span>do <span class=\"_ _14\"> </span>resu<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>nec<span class=\"_ _9\"></span>esa<span class=\"_ _2\"></span>rio<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>se<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>re<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>an<span class=\"_ _9\"></span> <span class=\"_ _17\"> </span>l<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> aju<span class=\"_ _9\"></span>stes<span class=\"_ _9\"></span> ne<span class=\"_ _2\"></span>ce<span class=\"_ _9\"></span>sar<span class=\"_ _2\"></span>ios<span class=\"_ _9\"></span> pa<span class=\"_ _9\"></span>ra <span class=\"_ _9\"></span>hom<span class=\"_ _2\"></span>og<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>ar<span class=\"_ _9\"></span> cu<span class=\"_ _2\"></span>al<span class=\"_ _9\"></span>quie<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span> d<span class=\"_ _9\"></span>ife<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>l\u00ed<span class=\"_ _9\"></span>ticas<span class=\"_ _9\"></span> c<span class=\"_ _9\"></span>onta<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>pud<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span> ex<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>r.<span class=\"_ _9\"></span> Las<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>soci<span class=\"_ _9\"></span>eda<span class=\"_ _9\"></span>des inc<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ui<span class=\"_ _2\"></span>das<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> per<span class=\"_ _2\"></span>\u00edm<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>o de<span class=\"_ _2\"></span> cons<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>dac<span class=\"_ _9\"></span>i\u00f3n<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>est\u00e1<span class=\"_ _9\"></span>n <span class=\"_ _5\"></span>co<span class=\"_ _2\"></span>ns<span class=\"_ _9\"></span>olid<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>des<span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>la<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>fec<span class=\"_ _2\"></span>ha<span class=\"_ _2\"></span> en la<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>qu<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>tra<span class=\"_ _2\"></span>nsm<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>co<span class=\"_ _9\"></span>ntro<span class=\"_ _9\"></span>l <span class=\"_ _22\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>la<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>emp<span class=\"_ _2\"></span>res<span class=\"_ _9\"></span>a <span class=\"_ _22\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _22\"></span>Gr<span class=\"_ _9\"></span>upo,<span class=\"_ _9\"></span> <span class=\"_ _f\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ces<span class=\"_ _2\"></span>e <span class=\"_ _6\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>daci<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>iz<span class=\"_ _2\"></span>a des<span class=\"_ _9\"></span>de el mom<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>to en el que<span class=\"_ _2\"></span> el con<span class=\"_ _9\"></span>trol es<span class=\"_ _2\"></span> tra<span class=\"_ _2\"></span>ns<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>o fue<span class=\"_ _2\"></span>ra de<span class=\"_ _2\"></span>l Gru<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>. En aqu<span class=\"_ _2\"></span>el<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>s ca<span class=\"_ _2\"></span>sos<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>en los<span class=\"_ _9\"></span> que<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>hay<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>un<span class=\"_ _2\"></span>a <span class=\"_ _24\"> </span>p\u00e9<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>da <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>con<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>ol<span class=\"_ _9\"></span> <span class=\"_ _1a\"> </span>sobr<span class=\"_ _9\"></span>e <span class=\"_ _24\"> </span>una<span class=\"_ _2\"></span> <span class=\"_ _24\"> </span>soc<span class=\"_ _2\"></span>ie<span class=\"_ _9\"></span>dad <span class=\"_ _24\"> </span>de<span class=\"_ _2\"></span>pe<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>, <span class=\"_ _24\"> </span>la<span class=\"_ _9\"></span>s <span class=\"_ _24\"> </span>cuen<span class=\"_ _9\"></span>tas <span class=\"_ _24\"> </span>a<span class=\"_ _2\"></span>nua<span class=\"_ _2\"></span>le<span class=\"_ _9\"></span>s con<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>oli<span class=\"_ _9\"></span>dad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> in<span class=\"_ _2\"></span>cl<span class=\"_ _9\"></span>uyen<span class=\"_ _9\"></span> lo<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>res<span class=\"_ _2\"></span>ul<span class=\"_ _9\"></span>tados<span class=\"_ _9\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>par<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> de<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>eje<span class=\"_ _9\"></span>rcic<span class=\"_ _9\"></span>io <span class=\"_ _9\"></span>dur<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>te<span class=\"_ _9\"></span> el<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el<span class=\"_ _2\"></span> G<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>upo<span class=\"_ _9\"></span> m<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>tuv<span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>el<span class=\"_ _9\"></span> con<span class=\"_ _9\"></span>trol<span class=\"_ _9\"></span> sob<span class=\"_ _2\"></span>re<span class=\"_ _9\"></span> la<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>ma.<span class=\"_ _9\"></span> Sociedades Dependientes: Las Sociedades D<span class=\"_ _5\"></span>ependientes en las <span class=\"_ _5\"></span>que el Grupo pose<span class=\"_ _5\"></span>e el <span class=\"_ _5\"></span>control, se han consolid<span class=\"_ _5\"></span>ado por el m\u00e9todo <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>integraci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>global<span class=\"_ _5\"></span> <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span></span>participaci\u00f3n. <span class=\"_ _22\"></span>En <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>mayor\u00eda <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>casos, <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>consolidado por <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _6\"></span>global, <span class=\"_ _6\"></span>integr\u00e1ndose <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>Estados <span class=\"_ _6\"></span>Financieros <span class=\"_ _6\"></span>Consolidados <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>de sus <span class=\"_ _14\"> </span>activos, <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>asivos, <span class=\"_ _14\"> </span>ingresos, <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>Flujos <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Efectivo <span class=\"_ _18\"> </span>una <span class=\"_ _14\"> </span>vez <span class=\"_ _14\"> </span>re<span class=\"_ _5\"></span>alizados <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>ajustes <span class=\"_ _18\"> </span>y eliminaciones <span class=\"_ _d\"> </span>correspondientes <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>operaciones <span class=\"_ _d\"> </span>intragrupo. <span class=\"_ _d\"> </span>Solo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>caso <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>tres sociedad<span class=\"ls11\">es</span> se han integrado por el m\u00e9todo de participaci\u00f3n<span class=\"ls17\">. </span> El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _17\"> </span>considera <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>man<span class=\"_ _5\"></span>tiene <span class=\"_ _17\"> </span>el <span class=\"_ _18\"> </span>control <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>una  s<span class=\"_ _2\"></span>ociedad <span class=\"_ _18\"> </span>cu<span class=\"_ _5\"></span>ando <span class=\"_ _18\"> </span>tien<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>la  c<span class=\"_ _2\"></span>apacidad suficiente para <span class=\"_ _5\"></span>establecer <span class=\"_ _5\"></span>sus p<span class=\"_ _5\"></span>ol\u00edticas financieras y <span class=\"_ _5\"></span>operativas, d<span class=\"_ _5\"></span>e forma que <span class=\"_ _5\"></span>pueda obtener beneficios de sus actividades.  La <span class=\"_ _19\"> </span>consolidaci\u00f3n <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _19\"> </span>las <span class=\"_ _1a\"> </span>op<span class=\"_ _5\"></span>eraciones <span class=\"_ _19\"> </span>de <span class=\"_ _1a\"> </span>la <span class=\"_ _11\"> </span>Sociedad <span class=\"_ _1a\"> </span>Dom<span class=\"_ _5\"></span>inante <span class=\"_ _19\"> </span>y <span class=\"_ _1a\"> </span>de <span class=\"_ _19\"> </span>las <span class=\"_ _19\"> </span>So<span class=\"_ _5\"></span>ciedades Dependientes consolidadas se ha efectuado siguiendo los siguientes principios b\u00e1sicos: 1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">En la <span class=\"_ _2\"></span>fecha de a<span class=\"_ _2\"></span>dquisici\u00f3n o<span class=\"_ _2\"></span> aportaci\u00f3n, <span class=\"_ _2\"></span>los activo<span class=\"_ _2\"></span>s, pasivos y <span class=\"_ _9\"></span>pasivos contingentes de <span class=\"_ _2\"></span>la </span></span>sociedad <span class=\"_ _b\"></span>filial <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>registrados <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>mercado. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>exista <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>na <span class=\"_ _b\"></span>diferencia positiva <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>valor de <span class=\"_ _6\"></span>aportaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>so<span class=\"_ _6\"></span>ciedad <span class=\"_ _5\"></span>filial <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>valor de <span class=\"_ _f\"></span>mercado <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>misma, <span class=\"_ _f\"></span>correspondientes <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>participaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la<span class=\"_ _3c\"> </span>matriz,  esta <span class=\"_ _c\"> </span>diferencia  es  asignada<span class=\"_ _5\"></span>,  en  la  medida<span class=\"_ _5\"></span>  de  lo  p<span class=\"_ _5\"></span>osible,  a<span class=\"_ _5\"></span>  activos <span class=\"_ _c\"> </span>intangibles  <span class=\"ls8\">o </span>materiales <span class=\"_ _6\"></span>o <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>lugar <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>fondo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>comercio<span class=\"_ _5\"></span>. <span class=\"_ _22\"></span>En <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>diferencia <span class=\"_ _22\"></span>sea <span class=\"_ _6\"></span>negativa, esta se registra con abono al Estado de Resultados Consolidado. 2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Los activos intangibles de vida \u00fatil definida puestos de manifiesto en las combinaciones<span class=\"_ _2\"></span> </span></span>de <span class=\"_ _14\"></span>negocios <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>amortiza<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _14\"></span>vida <span class=\"_ _b\"></span>\u00fatil <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _14\"> </span>fondos <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omercio <span class=\"_ _14\"></span>puestos <span class=\"_ _b\"></span>de manifiesto, en su caso, en las combinaciones de<span class=\"_ _2\"></span> negocios no se amortizan; si <span class=\"_ _2\"></span>bien, se revisan, al menos, anualmente para analizar la necesidad de un posible<span class=\"_ _3c\"> </span>saneamiento.  3.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">El <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>pa<span class=\"_ _2\"></span>rticipaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>accionistas<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>minoritarios <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>atrimonio <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>los </span></span>resultados <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Sociedades <span class=\"_ _22\"></span>Dependientes <span class=\"_ _6\"></span>consolidadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>integraci\u00f3n <span class=\"_ _6\"></span>global <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>presenta,<span class=\"_ _2\"></span> respectivamente, <span class=\"_ _22\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _22\"></span>ep\u00edgrafes <span class=\"_ _f\"></span>\"<span class=\"_ _5\"></span>Patrimonio <span class=\"_ _f\"></span>Neto <span class=\"_ _f\"></span>- <span class=\"_ _f\"></span>Intereses <span class=\"_ _f\"></span>minoritarios\" <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>Estado <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e Situaci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _6\"></span>Consolidado <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>\"Resultado <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>- <span class=\"_ _22\"></span>Resultado <span class=\"_ _5\"></span>atribu<span class=\"_ _5\"></span>ido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>intereses minoritarios\" del Estado de Resultados Consolidado<span class=\"ls13\">.<span class=\"_ _3c\"> </span></span>4.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">La <span class=\"_ _14\"> </span>conversi\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>Estados <span class=\"_ _14\"> </span>Financieros <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>socieda<span class=\"_ _2\"></span>des <span class=\"_ _14\"> </span>extranjeras <span class=\"_ _14\"></span>con <span class=\"_ _14\"> </span>moneda </span></span>funcional <span class=\"_ _5\"></span>distinta <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>euro <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _6\"></span>realizado <span class=\"_ _5\"></span>aplicando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cierre.<span class=\"_ _2\"></span> Este m\u00e9todo consiste en la conversi\u00f3n de:<span class=\"_ _3c\"> </span>  a)<span class=\"ffc ls0\"> <span class=\"_ _b\"></span><span class=\"ff1\">Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cambio <span class=\"_ _9\"></span>vigente <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>Estados <span class=\"_ _5\"></span>    </span></span>Financieros. b)<span class=\"ffc ls0\"> <span class=\"_ _6\"></span><span class=\"ff1\">Las <span class=\"_ _5\"></span>partidas de las Cuentas de Resultados utilizando el tipo de<span class=\"_ _2\"></span> cambio medio del ejercicio. </span></span>c)<span class=\"ffc ls0\"> <span class=\"_ _18\"> </span><span class=\"ff1\">El Patrimonio Neto se mantiene a ti<span class=\"_ _2\"></span>po de cambio hist\u00f3rico a la <span class=\"_ _9\"></span>fech<span class=\"_ _5\"></span>a de su <span class=\"_ _2\"></span>adquisici\u00f3n o al </span></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cambio <span class=\"_ _b\"></span>medio <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>generaci\u00f3n <span class=\"_ _f\"></span>(tanto <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>caso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>sultados acumulados como de las aportaciones realizadas), seg\u00fan corresponda.<span class=\"_ _3c\"> </span>  5.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Todos <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>saldos <span class=\"_ _18\"> </span>y  tran<span class=\"_ _2\"></span>sacciones <span class=\"_ _17\"> </span>entre <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>sociedades  c<span class=\"_ _2\"></span>onsolidadas <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>integraci\u00f3n </span></span>global <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>han<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>elimin<span class=\"_ _5\"></span>ado <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>proceso <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>consolidaci\u00f3n, <span class=\"_ _22\"></span>as\u00ed <span class=\"_ _22\"></span>como <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>posibles <span class=\"_ _f\"></span>m\u00e1rgenes <span class=\"_ _22\"></span>en ellas incorporados. Una  vez  que  el  Grupo  posee  el  control  de<span class=\"_ _2\"></span>  las  sociedades  adquiridas, <span class=\"_ _c\"> </span>se  consideran  las modificaciones <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>osteriores <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>venta <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>adquisici\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>articipaciones <span class=\"_ _14\"> </span>adicionales <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>no modifican <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>cond<span class=\"_ _5\"></span>ici\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>control <span class=\"_ _1c\"> </span>como <span class=\"_ _1c\"> </span>operaciones <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>compra<span class=\"_ _5\"></span>-venta <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>minoritarios imputando <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>diferencia <span class=\"_ _c\"> </span>entre <span class=\"_ _d\"> </span>el  precio <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>compra<span class=\"_ _5\"></span>-venta <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>pat<span class=\"_ _5\"></span>rimonial <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los minoritarios <span class=\"_ _6\"></span>adquiridos <span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>enajenados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>patrimonio <span class=\"_ _6\"></span>atribuido <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>Socied<span class=\"_ _5\"></span>ad Dominante<span class=\"ls13\">. </span> Sociedades asociadas, contabilizadas por el m\u00e9todo de la participaci\u00f3n A <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>2025, <span class=\"_ _5\"></span>Montebalito, <span class=\"_ _5\"></span>S.A. <span class=\"_ _5\"></span>ostenta, <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>man<span class=\"_ _5\"></span>era <span class=\"_ _5\"></span>directa <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>indirecta, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>50% del capital social de Resi<span class=\"_ _2\"></span>dencial Quintana, S.L. y <span class=\"_ _2\"></span>el 25% del capital <span class=\"_ _2\"></span>social de Risc<span class=\"_ _2\"></span>o Canario, S.L. as\u00ed como el 40% del capi<span class=\"_ _2\"></span>tal social de Residencial Candela.<span class=\"_ _2\"></span> Estas<span class=\"_ _5\"></span> tres sociedades se incorporan al Grupo mediante el m\u00e9todo de la participaci\u00f3n. A 31 <span class=\"_ _9\"></span>de diciembre<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>2024 Montebalito, <span class=\"_ _9\"></span>S.A. ostenta<span class=\"_ _2\"></span>ba, de <span class=\"_ _2\"></span>manera <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>irecta <span class=\"_ _9\"></span>o indirecta, el<span class=\"_ _2\"></span> 5<span class=\"_ _2\"></span>0% de <span class=\"_ _b\"></span>las <span class=\"_ _14\"></span>par<span class=\"_ _2\"></span>ticipaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Residencial <span class=\"_ _f\"></span>Quintana, <span class=\"_ _b\"></span>S.L. <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>participaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Desarroll<span class=\"_ _2\"></span>os Tur\u00edsticos <span class=\"_ _b\"></span>Arguinegu\u00edn, <span class=\"_ _b\"></span>S.L. <span class=\"_ _14\"></span>as\u00ed <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>40% <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>articipaciones <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>Re<span class=\"_ _9\"></span>sid<span class=\"_ _5\"></span>encial <span class=\"_ _b\"></span>Candela. Estas tres sociedades se incorporan al Grupo mediante el m\u00e9todo de la participaci\u00f3n. Entidades multigrupo<span class=\"ls19\">: </span> Al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>integrado <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>alguna <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _f\"></span>de entidades multigrupo. Cambios en el per\u00edmetro de consolidaci\u00f3n Durante el ejercicio <span class=\"ls3\">202</span>4,  \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Salidas del per\u00edmetro de consolidaci\u00f3n: </span></span>Con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span><span class=\"ls3\">14</span> <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>marzo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2024<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>100% <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>participaciones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la sociedad <span class=\"_ _5\"></span>Vald<span class=\"_ _5\"></span>ivia <span class=\"_ _5\"></span>Obras <span class=\"_ _5\"></span>Proyectos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>Construcciones, <span class=\"_ _5\"></span>S.L.<span class=\"_ _5\"></span>, <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>empresa <span class=\"_ _5\"></span>ajena <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>Grupo, <span class=\"_ _6\"></span>por el precio de 1 euro, siendo ese mismo el resultado de la venta. Con f<span class=\"_ _5\"></span>echa <span class=\"_ _5\"></span><span class=\"ls8\">27</span> <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>agosto de <span class=\"_ _5\"></span><span class=\"ls3\">202</span>4 se <span class=\"_ _5\"></span>procedi\u00f3 <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>liquidaci\u00f3n de <span class=\"_ _5\"></span>la sociedad Ta<span class=\"_ _5\"></span>lia Developments One, SRL. Durante el ejercicio 2025, \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Salidas del per\u00edmetro de consolidaci\u00f3n: </span></span>Con fecha 4 de diciembre de 2025, Montebalito Canarias, S.A. vendi\u00f3 la t<span class=\"_ _2\"></span>otalidad del<span class=\"_ _5\"></span> 50% de su participaci\u00f3n en la sociedad Desarrollo<span class=\"_ _2\"></span>s Inmobiliarios Arguinegu\u00edn, S.L. \u2212<span class=\"ffc\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">Entradas en el per\u00edmetro de consolidaci\u00f3n: </span></span>El d\u00eda <span class=\"_ _9\"></span>3 de <span class=\"_ _2\"></span>abril <span class=\"_ _9\"></span>de 2025 <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>stituy\u00f3 la<span class=\"_ _9\"></span> sociedad <span class=\"_ _9\"></span>D<span class=\"_ _5\"></span>esarrollos Pl<span class=\"_ _2\"></span>aya d<span class=\"_ _2\"></span>e Bali<span class=\"_ _2\"></span>to, <span class=\"_ _2\"></span>S.L. (aho<span class=\"_ _2\"></span>ra Risco Canario, S.L.)<span class=\"_ _2\"></span> c<span class=\"_ _2\"></span>uyo <span class=\"_ _2\"></span>objeto es<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>accesorios<span class=\"_ _2\"></span> a<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>playa <span class=\"_ _2\"></span>de Balito.  En <span class=\"_ _c\"> </span>la  constituci\u00f3n  de  la  sociedad, <span class=\"_ _c\"> </span>el  Capital  Soci<span class=\"_ _5\"></span>al  suscrito  fue  de <span class=\"_ _c\"> </span>50.000  euros repartidos <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>50.000 acc<span class=\"_ _2\"></span>iones <span class=\"_ _9\"></span>de 1<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>euro <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>nominal. En <span class=\"_ _9\"></span>ese <span class=\"_ _2\"></span>momento, <span class=\"_ _9\"></span>Montebalito, <span class=\"_ _2\"></span>S.A. ostentaba <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>50% <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>participaciones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad. <span class=\"_ _5\"></span>Con <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>29 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>septiembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2025 dicha <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>aumento <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>capital <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>otro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>50<span class=\"_ _5\"></span>.000 <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>Montebalito, <span class=\"_ _f\"></span>S.A. <span class=\"_ _f\"></span>no acudi\u00f3 a la suscripci\u00f3n por lo que su participaci\u00f3n se redujo al 25%. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Entidades multigrupo<span class=\"ls19\">: </span> Al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>integrado <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>alguna <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _f\"></span>de entidades multigrupo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Entidades multigrupo<span class=\"ls19\">: </span> Al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>integrado <span class=\"_ _b\"></span>sociedad <span class=\"_ _f\"></span>alguna <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>m\u00e9todo <span class=\"_ _f\"></span>de entidades multigrupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "j)<span class=\"ff6 ls0\"> <span class=\"_ _26\"> </span><span class=\"ff2\">Aspectos cr\u00edticos de la v<span class=\"_ _2\"></span>aloraci\u00f3n y estimaci\u00f3n de la incertidumbre </span></span>La <span class=\"_ _14\"> </span>prep<span class=\"_ _5\"></span>araci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>Cuentas <span class=\"_ _14\"> </span>Anuales <span class=\"_ _18\"> </span>Consolidadas <span class=\"_ _18\"> </span>exige <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>hagan <span class=\"_ _18\"> </span>juicios <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>valor, estimaciones <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>asunciones <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>afectan <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>aplicaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ol\u00edticas <span class=\"_ _22\"></span>contables <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>saldos <span class=\"_ _22\"></span>de activos, pasivos, ingresos y gastos.<span class=\"_ _3c\"> </span>Las estimaciones <span class=\"_ _5\"></span>y las <span class=\"_ _5\"></span>asunciones relacionadas <span class=\"_ _5\"></span>est\u00e1n basad<span class=\"_ _5\"></span>as en <span class=\"_ _5\"></span>la experiencia h<span class=\"_ _5\"></span>ist\u00f3rica y en otros <span class=\"_ _21\"> </span>factores <span class=\"_ _27\"> </span>diversos <span class=\"_ _21\"> </span>que <span class=\"_ _21\"> </span>son <span class=\"_ _27\"> </span>entendidos <span class=\"_ _21\"> </span>como <span class=\"_ _21\"> </span>razonables <span class=\"_ _21\"> </span>de <span class=\"_ _27\"> </span>acuerdo <span class=\"_ _21\"> </span>con <span class=\"_ _21\"> </span>las circunstancias. Las <span class=\"_ _2\"></span>estimaciones <span class=\"_ _2\"></span>y asunciones <span class=\"_ _2\"></span>respectivas <span class=\"_ _2\"></span>son r<span class=\"_ _2\"></span>evisadas de<span class=\"_ _2\"></span> forma <span class=\"_ _2\"></span>continuada; los <span class=\"_ _6\"></span>efectos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>revisiones <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>estimaciones <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>tables <span class=\"_ _6\"></span>son <span class=\"_ _5\"></span>reconocidos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>en el cual se realizan, si \u00e9stas afectan s\u00f3lo a ese periodo, o en el periodo de l<span class=\"_ _2\"></span>a revisi\u00f3n y futuros, si la revisi\u00f3n les afecta.  Al <span class=\"_ _b\"></span>margen <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>proceso <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>estimaciones <span class=\"_ _f\"></span>sist<span class=\"_ _5\"></span>em\u00e1ticas <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>revisi\u00f3n <span class=\"_ _f\"></span>peri\u00f3dica, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>llevan <span class=\"_ _b\"></span>a t\u00e9rmino determinados juicios de valor entre<span class=\"_ _5\"></span> los que destacan los relativos a la evaluaci\u00f3n del eventual deterioro de activos, y de provisiones y pasivos contingentes. La <span class=\"_ _f\"></span>informaci\u00f3n <span class=\"_ _f\"></span>contenida <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>estas <span class=\"_ _b\"></span>Cuentas <span class=\"_ _f\"></span>Anuales <span class=\"_ _22\"></span>Con<span class=\"_ _5\"></span>solidadas <span class=\"_ _f\"></span>es <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sponsabilidad <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>los Administradores <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _f\"></span>Sociedad <span class=\"_ _6\"></span>Dominante<span class=\"_ _5\"></span>. <span class=\"_ _6\"></span>En <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>resentes <span class=\"_ _22\"></span>Cuentas <span class=\"_ _6\"></span>Anuale<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>Con<span class=\"_ _5\"></span>solidadas se <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>an <span class=\"_ _6\"></span>utilizado <span class=\"_ _22\"></span>estimaciones <span class=\"_ _22\"></span>realizadas <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>mismo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>para <span class=\"_ _22\"></span>valorar <span class=\"_ _22\"></span>algunos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos, pasivos, <span class=\"_ _6\"></span>ingresos, <span class=\"_ _6\"></span>gastos <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>compromisos <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>figuran <span class=\"_ _22\"></span>registrados <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>ellas. <span class=\"_ _5\"></span>B\u00e1sicament<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>estas<span class=\"_ _3c\"> </span>estimaciones <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>refieren <span class=\"_ _25\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>evaluaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdidas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>determinados <span class=\"_ _2\"></span>activos<span class=\"_ _2\"></span> y la vida \u00fatil de los activos materiales e intangible<span class=\"_ _2\"></span>s. Las <span class=\"_ _9\"></span>estimaciones <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>un <span class=\"_ _25\"></span>ef<span class=\"_ _5\"></span>ecto <span class=\"_ _9\"></span>m\u00e1s <span class=\"_ _25\"></span>significativo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>Cuentas <span class=\"_ _9\"></span>Anuales <span class=\"_ _9\"></span>Consolidadas <span class=\"_ _9\"></span>adjuntas hacen referencia a:<span class=\"_ _3c\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La vida \u00fatil de los activos materiales (ver nota 4.b).  </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Clasificaci\u00f3n de los activos inmobiliarios (inversiones inmobiliarias y existe<span class=\"_ _2\"></span>ncias)<span class=\"_ _5\"></span>.  </span></span>El <span class=\"_ _24\"> </span>Grupo <span class=\"_ _24\"> </span>analiza <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>forma <span class=\"_ _24\"> </span>individualizada <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>clasificaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>sus <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>inmobiliarios considerando <span class=\"_ _24\"> </span>existencias <span class=\"_ _24\"> </span>aquellos <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>que <span class=\"_ _24\"> </span>ser\u00e1n <span class=\"_ _24\"> </span>desarrollados <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>promocionados <span class=\"_ _1c\"> </span>o vendidos <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>curso<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>ordinario <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>sus <span class=\"_ _18\"> </span>actividades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>negocio <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>inversi<span class=\"_ _2\"></span>ones <span class=\"_ _18\"> </span>in<span class=\"_ _5\"></span>mobilia<span class=\"_ _5\"></span>rias aquellos <span class=\"_ _2\"></span>activos <span class=\"_ _9\"></span>destinados a<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>la explotaci\u00f3n <span class=\"_ _9\"></span>(mediante <span class=\"_ _9\"></span>su arr<span class=\"_ _2\"></span>endamiento) <span class=\"_ _9\"></span>o t<span class=\"_ _2\"></span>errenos <span class=\"_ _9\"></span>cuyo uso<span class=\"_ _2\"></span> no <span class=\"_ _14\"></span>ha <span class=\"_ _b\"></span>sido <span class=\"_ _b\"></span>determinado <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>\u00e1mbito <span class=\"_ _b\"></span>temporal <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>plan <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>negocio. <span class=\"_ _b\"></span>El <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"></span>gestiona <span class=\"_ _f\"></span>su cartera <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>ac<span class=\"_ _2\"></span>tivos <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>acuerdo <span class=\"_ _14\"></span>a <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>lanes <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>n<span class=\"_ _2\"></span>egocio <span class=\"_ _b\"></span>a <span class=\"_ _18\"> </span>3 <span class=\"_ _b\"></span>a\u00f1<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>ap<span class=\"_ _5\"></span>robados <span class=\"_ _b\"></span>po<span class=\"_ _5\"></span>r <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Consejo <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e Administraci\u00f3n. <span class=\"_ _14\"></span>Adicionalmente, <span class=\"_ _b\"></span>aplica <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>pol\u00edticas <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _14\"></span>reclasificaciones <span class=\"_ _b\"></span>entre <span class=\"_ _14\"></span>ep\u00edgra<span class=\"_ _2\"></span>fes descritas en las Notas 4.d y 4.g. \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La <span class=\"_ _29\"> </span>valoraci\u00f3n <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>inmovilizado <span class=\"_ _29\"> </span>intangible, <span class=\"_ _29\"> </span>inmovilizado <span class=\"_ _29\"> </span>material, <span class=\"_ _29\"> </span>inversiones </span></span>inmobiliarias <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>existencias <span class=\"_ _25\"></span>para <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterminar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>posible <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _9\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>mismos <span class=\"_ _9\"></span>(ver<span class=\"_ _2\"></span> notas 4.a, 4.b, 4d y 4g<span class=\"ls4\">).</span> \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Estimaci\u00f3n de valores razonables de inversiones inmobiliarias (ver nota 4.d). </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Evaluaci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>viab<span class=\"_ _5\"></span>ilidad <span class=\"_ _14\"> </span>del <span class=\"_ _18\"> </span>grupo <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>valoraci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _18\"> </span>impuesto <span class=\"_ _18\"> </span>diferido </span></span>estimando <span class=\"_ _d\"> </span>la <span class=\"_ _1c\"> </span>existencia <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>beneficios <span class=\"_ _d\"> </span>f<span class=\"_ _5\"></span>iscales <span class=\"_ _d\"> </span>fu<span class=\"_ _5\"></span>turos <span class=\"_ _d\"> </span>contra <span class=\"_ _1c\"> </span>los <span class=\"_ _d\"> </span>cuales <span class=\"_ _1c\"> </span>compensar <span class=\"_ _1c\"> </span>los derechos <span class=\"_ _11\"> </span>fiscales <span class=\"_ _11\"> </span>generados, <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>acuerdo <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>el <span class=\"_ _19\"> </span>p<span class=\"_ _5\"></span>lan <span class=\"_ _11\"> </span>de <span class=\"_ _11\"> </span>negocio <span class=\"_ _19\"> </span>ap<span class=\"_ _5\"></span>robado <span class=\"_ _11\"> </span>por <span class=\"_ _11\"> </span>los administradores <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>Sociedad<span class=\"_ _5\"></span> <span class=\"_ _24\"> </span>Dominante. <span class=\"_ _24\"> </span>Las <span class=\"_ _24\"> </span>principales <span class=\"_ _24\"> </span>estimaciones <span class=\"_ _24\"> </span>realizadas <span class=\"_ _24\"> </span>se corresponden <span class=\"_ _9\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>precios <span class=\"_ _9\"></span>de ve<span class=\"_ _2\"></span>nta <span class=\"_ _9\"></span>futuros <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>acue<span class=\"_ _5\"></span>rdo <span class=\"_ _9\"></span>con los <span class=\"_ _9\"></span>valores <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>tasaci\u00f3n <span class=\"_ _9\"></span>actuales (ver nota 4.i).<span class=\"_ _3c\"> </span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">La <span class=\"_ _18\"> </span>evaluaci\u00f3n <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>an\u00e1lisis <span class=\"_ _18\"> </span>efectuado <span class=\"_ _18\"> </span>por <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>direcci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>Sociedad <span class=\"_ _14\"> </span>Dominante <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>sus </span></span>Administradores <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>relaci\u00f3n <span class=\"_ _e\"> </span>con<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>principales <span class=\"_ _e\"> </span>implicaciones <span class=\"_ _21\"> </span>que <span class=\"_ _e\"> </span>pueda <span class=\"_ _21\"> </span>tener <span class=\"_ _e\"> </span>las incertidumbres <span class=\"_ _11\"> </span>macroecon\u00f3micas, <span class=\"_ _e\"> </span>as\u00ed<span class=\"_ _2\"></span> <span class=\"_ _11\"> </span>como <span class=\"_ _11\"> </span>conflictos <span class=\"_ _e\"> </span>ge<span class=\"_ _2\"></span>opol\u00edtico<span class=\"ls1a\">s <span class=\"_ _2a\"> </span></span>actuales, <span class=\"_ _11\"> </span>sobre <span class=\"_ _11\"> </span>la actividad de la Sociedad Dominante y sobre las presentes cuentas anuales consolidadas. \u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Provisiones sobre riesgos (Nota 4.<span class=\"ls18\">j)</span> y Nota 24 </span></span>\u2022<span class=\"ffc\"> <span class=\"_ _28\"> </span><span class=\"ff1\">Ingresos por construcci\u00f3n (Nota 4.i) </span></span>A <span class=\"_ _18\"> </span>pesar <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>estas <span class=\"_ _18\"> </span>estimaciones <span class=\"_ _17\"> </span>se <span class=\"_ _18\"> </span>han <span class=\"_ _18\"> </span>realizado <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>f<span class=\"_ _5\"></span>unci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>mejor <span class=\"_ _17\"> </span>informaci\u00f3n disponible <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>f<span class=\"_ _5\"></span>ormulaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estas Cue<span class=\"_ _2\"></span>ntas <span class=\"_ _9\"></span>Anuales <span class=\"_ _9\"></span>Consolidadas sobre <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>h<span class=\"_ _5\"></span>echos analizados, <span class=\"_ _22\"></span>es <span class=\"_ _f\"></span>posible <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>acontecimientos <span class=\"_ _22\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>puedan <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>ener <span class=\"_ _22\"></span>lugar <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>futuro <span class=\"_ _22\"></span>obliguen <span class=\"_ _f\"></span>a modificarlas  (al <span class=\"_ _17\"> </span>alza <span class=\"_ _18\"> </span>o  a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>baja)  en <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>r\u00f3ximos <span class=\"_ _17\"> </span>ejercicios,  lo<span class=\"_ _2\"></span>  que<span class=\"_ _2\"></span>  se <span class=\"_ _18\"> </span>h<span class=\"_ _5\"></span>ar\u00eda<span class=\"_ _5\"></span>,  conforme <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>lo establecido  en  la  NIC <span class=\"_ _17\"> </span>8,  de  forma <span class=\"_ _17\"> </span>prospectiva,  reconociendo  los<span class=\"_ _2\"></span>  efectos  del  cambio  de estimaci\u00f3n en las correspondientes cuentas anuales futuras.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "k)<span class=\"ff6 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff2\">Principio de empresa en funcionamiento. </span></span>El Gr<span class=\"_ _2\"></span>up<span class=\"_ _2\"></span>o,<span class=\"_ _2\"></span> dur<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nte<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> ej<span class=\"_ _2\"></span>erc<span class=\"_ _9\"></span>ici<span class=\"_ _2\"></span>o 20<span class=\"_ _2\"></span>25<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> ha o<span class=\"_ _2\"></span>bt<span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>id<span class=\"_ _2\"></span>o un<span class=\"_ _9\"></span>os be<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>os<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de 3.<span class=\"_ _9\"></span>522 mi<span class=\"_ _9\"></span>les d<span class=\"_ _2\"></span>e eu<span class=\"_ _9\"></span>ros fr<span class=\"_ _9\"></span>ent<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> a una<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>ga<span class=\"_ _2\"></span>na<span class=\"_ _9\"></span>ncia<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de <span class=\"ls8\">1.</span>37<span class=\"_ _9\"></span>9 <span class=\"_ _5\"></span>mi<span class=\"_ _2\"></span>les<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>de<span class=\"_ _2\"></span> euro<span class=\"_ _9\"></span>s del<span class=\"_ _2\"></span> a\u00f1o<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>ante<span class=\"_ _9\"></span>rio<span class=\"_ _2\"></span>r.<span class=\"_ _2\"></span> El<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>fo<span class=\"_ _2\"></span>nd<span class=\"_ _2\"></span>o de<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ma<span class=\"_ _9\"></span>nio<span class=\"_ _2\"></span>bra<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>es pos<span class=\"_ _9\"></span>iti<span class=\"_ _2\"></span>vo<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> los<span class=\"_ _9\"></span> e<span class=\"_ _9\"></span>jerc<span class=\"_ _9\"></span>ici<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _9\"></span><span class=\"ls16\">y <span class=\"ls0\">202<span class=\"_ _9\"></span>4 <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>impo<span class=\"_ _9\"></span>rtes<span class=\"_ _9\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _25\"></span>55.3<span class=\"_ _9\"></span>74 <span class=\"_ _9\"></span><span class=\"ls16\">y <span class=\"ls0\">57.<span class=\"_ _9\"></span>056<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>mi<span class=\"_ _9\"></span>les<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>eur<span class=\"_ _9\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>pec<span class=\"_ _9\"></span>tiv<span class=\"_ _2\"></span>am<span class=\"_ _2\"></span>en<span class=\"_ _9\"></span>te,<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que </span></span></span></span>incluyen <span class=\"_ _9\"></span>existencias <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>56.091 <span class=\"_ _9\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">54.904 <span class=\"_ _9\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuales <span class=\"_ _2\"></span>7.<span class=\"ls3\">06</span>8 <span class=\"_ _9\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">5.275 </span></span></span></span>miles de euros son de ciclo corto <span class=\"ls16\">y </span>49.<span class=\"_ _9\"></span><span class=\"ls8\">02<span class=\"ls0\">3 <span class=\"ls16\">y </span>49.<span class=\"_ _9\"></span>629 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>de e<span class=\"_ _2\"></span>ur<span class=\"_ _9\"></span>os s<span class=\"_ _9\"></span>on <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> ci<span class=\"_ _9\"></span>clo <span class=\"_ _9\"></span>lar<span class=\"_ _2\"></span>go.<span class=\"_ _9\"></span> </span></span>Por <span class=\"_ _5\"></span>otra p<span class=\"_ _5\"></span>arte, <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>tiene una <span class=\"_ _6\"></span>deuda con <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>idades bancarias por <span class=\"_ _5\"></span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span><span class=\"ls3\">8.</span>1<span class=\"ls3\">57</span> <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>(<span class=\"ls3\">8.</span>357 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>an<span class=\"_ _5\"></span>terior) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>asivo <span class=\"_ _5\"></span>total<span class=\"_ _3c\"> </span> de <span class=\"_ _14\"> </span>2<span class=\"_ _5\"></span>7.319 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>(25.720 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>euros <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>a\u00f1o <span class=\"_ _18\"> </span>anterior). <span class=\"_ _14\"> </span>Adem\u00e1s, <span class=\"_ _18\"> </span>dicho <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>asivo supone un 20,<span class=\"ls3\">72</span>% de los activos totales del Grupo (GAV). En <span class=\"_ _14\"> </span>el <span class=\"_ _14\"></span>ejercicio <span class=\"_ _14\"></span>2025 <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _14\"></span>Montebalito <span class=\"_ _14\"></span>ha <span class=\"_ _14\"></span>continuado<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>su <span class=\"_ _14\"></span>proceso <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>venta <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las<span class=\"_ _2\"></span> promociones <span class=\"_ _9\"></span>termin<span class=\"_ _5\"></span>adas, <span class=\"_ _9\"></span>tanto <span class=\"_ _9\"></span>en Espa<span class=\"_ _2\"></span>\u00f1a <span class=\"_ _9\"></span>como <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>extranjero, <span class=\"_ _9\"></span>sin <span class=\"_ _9\"></span>descuidar la <span class=\"_ _25\"></span>rentabilidad de <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>inversiones <span class=\"_ _14\"> </span>al <span class=\"_ _14\"></span>tiempo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>centra <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>a <span class=\"_ _14\"> </span>b\u00fasqueda <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>oportunidades <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>negocio<span class=\"_ _2\"></span> inmobiliario. En este sentido, el Grupo Montebalito:  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En Madrid, <span class=\"_ _5\"></span>el Grupo t<span class=\"_ _5\"></span>iene concedida <span class=\"_ _5\"></span>la licencia de <span class=\"_ _5\"></span>construcci\u00f3n para la <span class=\"_ _5\"></span>promoci\u00f3n de </span></span>32 viviendas ubicada en la calle Pintor Sorolla, Villalba (Madrid). \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>contin\u00faa <span class=\"_ _6\"></span>con las <span class=\"_ _5\"></span>obras <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>construcci\u00f3n de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>otel <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>85 h<span class=\"_ _5\"></span>abitaciones en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la </span></span>Cartuja <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>Sevilla <span class=\"_ _6\"></span>sobre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>formalizado <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>contrato <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>15 a\u00f1os una <span class=\"_ _5\"></span>vez se produzca <span class=\"_ _5\"></span>la entrega del <span class=\"_ _5\"></span>hotel. Se espera qu<span class=\"_ _5\"></span>e las obras t<span class=\"_ _5\"></span>erminen en el cuarto trimestre del a\u00f1o 2026.    \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Respecto <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>otros <span class=\"_ _b\"></span>desarrollos <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>Espa\u00f1a, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span><span class=\"ls12\">n <span class=\"_ _14\"></span><span class=\"ls0\">Gali<span class=\"_ _2\"></span>cia, <span class=\"_ _14\"></span>en <span class=\"_ _f\"></span>Vigo, <span class=\"_ _14\"> </span>el <span class=\"_ _b\"></span>edificio <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>Plaza <span class=\"_ _14\"></span>de </span></span></span></span>Compostela <span class=\"_ _22\"></span>17 <span class=\"_ _f\"></span>est\u00e1 <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>proceso <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>obtenci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>licencia <span class=\"_ _22\"></span>para <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>construcci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>11 viviendas. <span class=\"_ _6\"></span>Tambi\u00e9n, <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>Vigo, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>aprob<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Plan <span class=\"_ _6\"></span>General <span class=\"_ _5\"></span>Urban\u00edstico <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>Vigo, se <span class=\"_ _b\"></span>ha <span class=\"_ _14\"></span>am<span class=\"_ _2\"></span>pliado <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>uso <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>sector <span class=\"_ _f\"></span>terciario <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>terreno <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>San <span class=\"_ _b\"></span>Andr\u00e9<span class=\"_ _6\"></span>s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Comesa\u00f1a <span class=\"_ _b\"></span>y Esperanto. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>Puebla <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Carami\u00f1al <span class=\"_ _f\"></span>hay <span class=\"_ _b\"></span>licencia <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>construir <span class=\"_ _b\"></span>11 <span class=\"_ _b\"></span>viviendas <span class=\"_ _b\"></span>y <span class=\"_ _f\"></span>un local. \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _6\"></span>Las <span class=\"_ _6\"></span>Palmas <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Gran <span class=\"_ _6\"></span>Canarias, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>terreno <span class=\"_ _6\"></span>ubicado <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>San<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Bartolom\u00e9 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Tirajana </span></span>(San <span class=\"_ _9\"></span>Agust\u00edn), <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>royectando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>complejo <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>55 <span class=\"_ _9\"></span>apartamentos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>equipamiento tur\u00edstico co<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>usos <span class=\"_ _2\"></span>complementarios <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>menor <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>Pla<span class=\"_ _5\"></span>n Parcial. <span class=\"_ _f\"></span>Adicionalmente, <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _f\"></span>adquirido <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>isla <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>Fuerteventura <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>terreno <span class=\"_ _f\"></span>con licencia para la construcci\u00f3n de 12 viviendas y un local. \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">Otras <span class=\"_ _14\"></span>inversiones <span class=\"_ _b\"></span>importantes <span class=\"_ _14\"> </span>que <span class=\"_ _14\"></span>est\u00e1<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>acometiendo <span class=\"_ _b\"></span>el <span class=\"_ _14\"> </span>Grupo <span class=\"_ _14\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>va<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>permitir </span></span>desarrollar <span class=\"_ _22\"></span>operaciones <span class=\"_ _22\"></span>significativas <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>futuro, <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>corresponden <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>ob<span class=\"_ _5\"></span>ras <span class=\"_ _22\"></span>de urbanizaci\u00f3n <span class=\"_ _2\"></span>de las <span class=\"_ _9\"></span>parcelas ur<span class=\"_ _2\"></span>ban\u00edsticas <span class=\"_ _2\"></span>que ti<span class=\"_ _2\"></span>ene el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>en el<span class=\"_ _2\"></span> mu<span class=\"_ _2\"></span>nicipio de<span class=\"_ _2\"></span> Mog\u00e1n<span class=\"_ _9\"></span> (Las <span class=\"_ _1a\"> </span>Palmas <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Gran <span class=\"_ _24\"> </span>Canarias). <span class=\"_ _1a\"> </span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _24\"> </span>est\u00e1 <span class=\"_ _1a\"> </span>acometiendo <span class=\"_ _1a\"> </span>el <span class=\"_ _24\"> </span>p<span class=\"_ _5\"></span>royecto <span class=\"_ _1a\"> </span>de actualizaci\u00f3n <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>culminaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>urbanizaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>Calas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Gran <span class=\"_ _6\"></span>Canaria <span class=\"_ _5\"></span>Pol\u00edgono <span class=\"_ _5\"></span>24<span class=\"_ _5\"></span>. Una vez finalizado y <span class=\"_ _9\"></span>recepcionado por el Ayu<span class=\"_ _2\"></span>ntamiento de Mog\u00e1n,<span class=\"_ _2\"></span> se po<span class=\"_ _2\"></span>dr\u00e1n activar y<span class=\"_ _2\"></span> solicitar n<span class=\"_ _5\"></span>uevas licencias <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n para <span class=\"_ _5\"></span>el d<span class=\"_ _5\"></span>esarrollo de <span class=\"_ _5\"></span>hoteles, <span class=\"_ _5\"></span>apartamentos tur\u00edsticos agrupados, complejos comerciales y villas residenciales.  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _14\"> </span>Brasil <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _14\"> </span>proyectado <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>romoci\u00f3n <span class=\"_ _14\"> </span>denominada <span class=\"_ _18\"> </span>Candela <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>54<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>viviendas <span class=\"_ _18\"> </span>en </span></span>Recife <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>venta <span class=\"_ _b\"></span>estimado, <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>edificio <span class=\"_ _14\"></span>termi<span class=\"_ _2\"></span>nado, <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>3 <span class=\"_ _14\"></span>millones <span class=\"_ _b\"></span>de euros <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>conseguido <span class=\"_ _9\"></span>licencia <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _9\"></span>la co<span class=\"_ _2\"></span>nstrucci\u00f3n <span class=\"_ _9\"></span>de 232 <span class=\"_ _9\"></span>apartamentos <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>Praia Dos Carneiros (Pernambuco), cuyo valor de venta<span class=\"_ _2\"></span>, como edificio terminado, se<span class=\"_ _2\"></span> estima en 20 millones de euros.  \u2022<span class=\"ffc\"> <span class=\"_ _23\"> </span><span class=\"ff1\">En <span class=\"_ _11\"> </span>Rep\u00fablica <span class=\"_ _11\"> </span>Dominicana, <span class=\"_ _11\"> </span>se <span class=\"_ _11\"> </span>est\u00e1n <span class=\"_ _11\"> </span>relanzado <span class=\"_ _11\"> </span>las <span class=\"_ _11\"> </span>ventas <span class=\"_ _11\"> </span>de <span class=\"_ _19\"> </span>un<span class=\"_ _5\"></span>idades <span class=\"_ _19\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _11\"> </span>las </span></span>promociones  de  Veiramar  I <span class=\"_ _17\"> </span>y  II.  Respecto  a  la<span class=\"_ _2\"></span>  torre  Veiramar  III,  se <span class=\"_ _17\"> </span>concluy\u00f3  la estructura <span class=\"_ _9\"></span>de la <span class=\"_ _25\"></span>torre <span class=\"_ _2\"></span>principal, <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>consta <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>23 <span class=\"_ _25\"></span>plantas equivalentes <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>23.000 <span class=\"_ _2\"></span>metros cuadrados <span class=\"_ _9\"></span>\u00fati<span class=\"_ _5\"></span>les, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>ejecu<span class=\"_ _5\"></span>tado <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>cimentaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>edificio <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>parking, <span class=\"_ _9\"></span>que cons<span class=\"_ _2\"></span>tar\u00e1 de 703 plazas de garaje. De <span class=\"_ _9\"></span>este <span class=\"_ _2\"></span>modo, <span class=\"_ _9\"></span>durante <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>ejercicio <span class=\"_ _2\"></span><span class=\"ls3\">2025<span class=\"ls0\">, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _2\"></span>ha <span class=\"_ _9\"></span>revisado <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rofundidad </span></span>el <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>del <span class=\"_ _f\"></span>Plan <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>Negocio <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>cuya <span class=\"_ _b\"></span>l\u00ednea <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>b\u00e1sica <span class=\"_ _b\"></span>pasa <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>la obtenci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>liquidez <span class=\"_ _18\"> </span>para  conce<span class=\"_ _2\"></span>ntrarse <span class=\"_ _18\"> </span>y <span class=\"_ _17\"> </span>aprovechar <span class=\"_ _14\"> </span>las <span class=\"_ _18\"> </span>op<span class=\"_ _5\"></span>ortunidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>negocio <span class=\"_ _18\"> </span>que presenta el <span class=\"_ _2\"></span>mercado inm<span class=\"_ _2\"></span>obiliario espa\u00f1ol. La <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ificultad <span class=\"_ _2\"></span>de obtener <span class=\"_ _2\"></span>financiaci\u00f3n bancaria<span class=\"_ _2\"></span> para la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>suelo <span class=\"_ _22\"></span>hac\u00eda <span class=\"_ _f\"></span>necesario <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _22\"></span>dispusiera <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>fondos <span class=\"_ _f\"></span>propios <span class=\"_ _f\"></span>para agilizar <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>inversiones <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>provechar <span class=\"_ _6\"></span>oportun<span class=\"_ _5\"></span>idades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>nego<span class=\"_ _5\"></span>cio <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>corto <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>lazo, <span class=\"_ _6\"></span>hecho <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue se busca mediante la aceleraci\u00f3n de la rotaci\u00f3n de sus activos inmobiliario<span class=\"_ _2\"></span>s.<span class=\"_ _5\"></span> Finalmente, indicar el valor <span class=\"_ _2\"></span>NAV por acci\u00f3n de Montebalito se si<span class=\"_ _2\"></span>t\u00faa en 3,1<span class=\"_ _5\"></span>9 <span class=\"ffd\">\u20ac, que supone un<span class=\"_ _2\"></span> </span>margen <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>un  1<span class=\"ls3\">86<span class=\"_ _2\"></span><span class=\"ls0\">,<span class=\"ls3\">55</span>% <span class=\"_ _18\"> </span>sobre  la <span class=\"_ _18\"> </span>cotizaci\u00f3n <span class=\"_ _18\"> </span>a  3<span class=\"_ _2\"></span>1 <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>diciembre <span class=\"_ _18\"> </span>de  2025, <span class=\"_ _18\"> </span>lo  q<span class=\"_ _2\"></span>ue <span class=\"_ _17\"> </span>pone <span class=\"_ _18\"> </span>de </span></span>manifiesto la capacidad de revalorizaci\u00f3n de la a<span class=\"_ _2\"></span>cci\u00f3n de Montebalito. Adem\u00e1s, <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>reducci\u00f3n <span class=\"_ _22\"></span>tan <span class=\"_ _22\"></span>importante <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>deuda <span class=\"_ _f\"></span>que <span class=\"_ _22\"></span>ha <span class=\"_ _f\"></span>acometido <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>a <span class=\"_ _f\"></span>lo <span class=\"_ _22\"></span>largo <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e estos a\u00f1os le est\u00e1 permitiendo al Grupo acceder a nuevas fuentes de financiaci\u00f3n para poder acometer nuevas inversiones. Por <span class=\"_ _5\"></span>consiguiente, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>Administradores <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span>sideran q<span class=\"_ _5\"></span>ue la <span class=\"_ _6\"></span>actividad normal <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>pr\u00f3ximo <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>est\u00e1 <span class=\"_ _5\"></span>garantizada.<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>Por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>tanto, <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>ora <span class=\"_ _5\"></span>de formular <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>Cuentas <span class=\"_ _22\"></span>Anuales <span class=\"_ _f\"></span>Consolidadas <span class=\"_ _f\"></span>del <span class=\"_ _22\"></span>ejercicio <span class=\"_ _f\"></span>2025 <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>ap<span class=\"_ _5\"></span>licado <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>principio <span class=\"_ _f\"></span>de empresa en funcionamiento. Este <span class=\"_ _14\"> </span>principio <span class=\"_ _14\"> </span>contable <span class=\"_ _14\"> </span>asume <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"></span>tendr\u00e1 <span class=\"_ _14\"> </span>continuidad <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>por <span class=\"_ _14\"></span>ello <span class=\"_ _14\"> </span>recuperar\u00e1 <span class=\"_ _14\"> </span>los activos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>liquidar\u00e1 <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>en el <span class=\"_ _25\"></span>cu<span class=\"_ _5\"></span>rso <span class=\"_ _9\"></span>normal <span class=\"_ _9\"></span>de las <span class=\"_ _25\"></span>operaciones.<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>Por <span class=\"_ _9\"></span>lo <span class=\"_ _2\"></span>tanto, <span class=\"_ _9\"></span>la a<span class=\"_ _2\"></span>plicaci\u00f3n de <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>principios <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>ir\u00e1 <span class=\"_ _5\"></span>encaminada <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>det<span class=\"_ _5\"></span>erminar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>patrimonio <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>efectos de su enajenaci\u00f3n global o parcial ni el importe resultante en caso de liqui<span class=\"_ _2\"></span>daci\u00f3n.<span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Por <span class=\"_ _5\"></span>otra p<span class=\"_ _5\"></span>arte, <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>tiene una <span class=\"_ _6\"></span>deuda con <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>idades bancarias por <span class=\"_ _5\"></span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span><span class=\"ls3\">8.</span>1<span class=\"ls3\">57</span> <span class=\"_ _5\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>(<span class=\"ls3\">8.</span>357 <span class=\"_ _6\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>an<span class=\"_ _5\"></span>terior) <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>asivo <span class=\"_ _5\"></span>total<span class=\"_ _3c\"> </span>de <span class=\"_ _14\"> </span>2<span class=\"_ _5\"></span>7.319 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>(25.720 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>euros <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>a\u00f1o <span class=\"_ _18\"> </span>anterior). <span class=\"_ _14\"> </span>Adem\u00e1s, <span class=\"_ _18\"> </span>dicho <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>asivo supone un 20,<span class=\"ls3\">72</span>% de los activos totales del Grupo (GAV).<div class=\"c w2 h61 gs355\"><div class=\"t m0 x1 hf y7cd ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y7ce ff2 fs0 fc0 sc0 ls0 ws0\">NOTA <span class=\"ls3\">20. </span>DEUDAS CON ENTIDADES DE CR\u00c9DITO A CORTO Y LARGO PLAZO </div><div class=\"t m0 x1 hf y7cf ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y7d0 ff1 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>deudas con <span class=\"_ _9\"></span>entidades de <span class=\"_ _9\"></span>cr\u00e9dito al <span class=\"_ _9\"></span>31 de <span class=\"_ _9\"></span>diciembre <span class=\"_ _2\"></span>de 20<span class=\"_ _2\"></span>25 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>de diciembre<span class=\"_ _2\"></span> </div><div class=\"t m0 x1 h2 y7d1 ff1 fs0 fc0 sc0 ls0 ws0\">de 2024, en miles de euros, es el siguiente: </div><div class=\"t m0 x1 h2 y7d2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1e1 h7d gs356\"><div class=\"t m0 x32 h4d y7d4 ff2 fsa fc0 sc0 ls0 ws0\">Entidad </div></div><div class=\"c w1e2 h7d gs357\"><div class=\"t m0 x23 h4d y7d4 ff2 fsa fc0 sc0 ls0 ws0\">Tipo de pr\u00e9stamo </div></div><div class=\"c w1e3 h4e gs358\"><div class=\"t m0 xb4 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">(miles de euros)<span class=\"_ _5\"></span> </div></div><div class=\"c w1e4 h55 gs359\"><div class=\"t m0 x21 h4d y44a ff2 fsa fc0 sc0 ls0 ws0\">Tipo de inter\u00e9s<span class=\"_ _5\"></span> </div></div><div class=\"c w1e5 h55 gs35a\"><div class=\"t m0 xa h4d y44a ff2 fsa fc0 sc0 ls0 ws0\">Vencimiento </div></div><div class=\"c w1e6 h55 gs35b\"><div class=\"t m0 xa h4d y44a ff2 fsa fc0 sc0 ls0 ws0\">Importe </div></div><div class=\"c w1e7 h55 gs35c\"><div class=\"t m0 x1b h4d y472 ff2 fsa fc0 sc0 ls0 ws0\">Corto </div><div class=\"t m0 x1b h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">plazo </div></div><div class=\"c w9d h55 gs35d\"><div class=\"t m0 x1b h4d y472 ff2 fsa fc0 sc0 ls0 ws0\">Largo </div><div class=\"t m0 x1b h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">plazo </div></div><div class=\"c w6f h55 gs35e\"><div class=\"t m0 xa h4d y44a ff2 fsa fc0 sc0 ls0 ws0\">Importe </div></div><div class=\"c w1e7 h55 gs35f\"><div class=\"t m0 x1b h4d y472 ff2 fsa fc0 sc0 ls0 ws0\">Corto </div><div class=\"t m0 x1b h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">plazo </div></div><div class=\"c w1e8 h55 gs360\"><div class=\"t m0 x1b h4d y472 ff2 fsa fc0 sc0 ls0 ws0\">Largo </div><div class=\"t m0 x1b h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">plazo </div></div><div class=\"c w1e9 h4f gs361\"><div class=\"t m0 xec h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">2025 </div></div><div class=\"c w1ea h4f gs362\"><div class=\"t m0 xec h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">2024 </div></div><div class=\"c w1e1 h3d gs363\"><div class=\"t m0 xa h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">Financiaci\u00f3n Patrimoni<span class=\"_ _5\"></span>o </div></div><div class=\"c w1e6 h3d gs364\"><div class=\"t m0 x19 h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">3.474 </div></div><div class=\"c w1e7 h3d gs365\"><div class=\"t m0 xd5 h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">485 </div></div><div class=\"c w9d h3d gs366\"><div class=\"t m0 x4a h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">2.989 </div></div><div class=\"c w6f h3d gs367\"><div class=\"t m0 x19 h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">3.943 </div></div><div class=\"c w1e7 h3d gs368\"><div class=\"t m0 xd5 h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">472 </div></div><div class=\"c w1e8 h3d gs369\"><div class=\"t m0 x4a h4d y1d3 ff2 fsa fc0 sc0 ls0 ws0\">3.471 </div></div><div class=\"c w1e1 h4e gs36a\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">UNICAJA </div></div><div class=\"c w1eb h4e gs36b\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">Hipotecario </div></div><div class=\"c w1e4 h4e gs36c\"><div class=\"t m0 x6 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">2,75% </div></div><div class=\"c w1e5 h4e gs36d\"><div class=\"t m0 x23 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">18/05/2033 </div></div><div class=\"c w1e6 h4e gs36e\"><div class=\"t m0 x19 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.254 </div></div><div class=\"c w1e7 h4e gs36f\"><div class=\"t m0 xd5 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">399 </div></div><div class=\"c w9d h4e gs370\"><div class=\"t m0 x4a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">2.855 </div></div><div class=\"c w6f h4e gs371\"><div class=\"t m0 x19 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.640 </div></div><div class=\"c w1e7 h4e gs372\"><div class=\"t m0 xd5 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">389 </div></div><div class=\"c w1e8 h4e gs373\"><div class=\"t m0 x4a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.251 </div></div><div class=\"c w1e1 h4e gs374\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">UNICAJA </div></div><div class=\"c w1eb h4e gs375\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">L\u00ednea ICO Covid<span class=\"_ _5\"></span> </div></div><div class=\"c w1e4 h4e gs376\"><div class=\"t m0 x6 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3,00% </div></div><div class=\"c w1e5 h4e gs377\"><div class=\"t m0 x23 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">16/06/2028 </div></div><div class=\"c w1e6 h4e gs378\"><div class=\"t m0 x21 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">220 </div></div><div class=\"c w1e7 h4e gs379\"><div class=\"t m0 x2f h3e y44c ff1 fsa fc0 sc0 ls24 ws0\">86<span class=\"ls0\"> </span></div></div><div class=\"c w9d h4e gs37a\"><div class=\"t m0 xd5 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">134 </div></div><div class=\"c w6f h4e gs37b\"><div class=\"t m0 x1a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">303 </div></div><div class=\"c w1e7 h4e gs37c\"><div class=\"t m0 x2f h3e y44c ff1 fsa fc0 sc0 ls24 ws0\">83<span class=\"ls0\"> </span></div></div><div class=\"c w1e8 h4e gs37d\"><div class=\"t m0 xd5 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">220 </div></div><div class=\"c w1e1 h4e gs37e\"><div class=\"t m0 xa h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">Financiaci\u00f3n Promoci\u00f3n<span class=\"_ _5\"></span> </div></div><div class=\"c w1e6 h4e gs37f\"><div class=\"t m0 x19 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">4.683 </div></div><div class=\"c w1e7 h4e gs380\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">4.098 </div></div><div class=\"c w9d h4e gs381\"><div class=\"t m0 xd5 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">585 </div></div><div class=\"c w6f h4e gs382\"><div class=\"t m0 x19 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">4.414 </div></div><div class=\"c w1e7 h4e gs383\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">1.256 </div></div><div class=\"c w1e8 h4e gs384\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">3.158 </div></div><div class=\"c w1e1 h4e gs385\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">CAIXA RURAL GA<span class=\"_ _5\"></span>LEGA </div></div><div class=\"c w1eb h4e gs386\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">Pr\u00e9stamo promotor<span class=\"_ _5\"></span> </div></div><div class=\"c w1e4 h4e gs387\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">Euribor 12 meses + 2,<span class=\"_ _5\"></span>5% </div></div><div class=\"c w1e5 h4e gs388\"><div class=\"t m0 x23 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">28/07/2054 </div></div><div class=\"c w1e6 h4e gs389\"><div class=\"t m0 x21 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">581 </div></div><div class=\"c w1e7 h4e gs38a\"><div class=\"t m0 xd5 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">581 </div></div><div class=\"c w9d h4e gs38b\"><div class=\"t m0 x1f h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w6f h4e gs38c\"><div class=\"t m0 x19 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">1.256 </div></div><div class=\"c w1e7 h4e gs38d\"><div class=\"t m0 x4a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">1.256 </div></div><div class=\"c w1e8 h4e gs38e\"><div class=\"t m0 x1f h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1e1 h3d gs38f\"><div class=\"t m0 xa h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">CAJAMAR </div></div><div class=\"c w1eb h3d gs390\"><div class=\"t m0 xa h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">Pr\u00e9stamo promotor<span class=\"_ _5\"></span> </div></div><div class=\"c w1e4 h3d gs391\"><div class=\"t m0 xa h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">Euribor 12 meses + 1,<span class=\"_ _5\"></span>5% </div></div><div class=\"c w1e5 h3d gs392\"><div class=\"t m0 x23 h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">08/07/2040 </div></div><div class=\"c w1e6 h3d gs393\"><div class=\"t m0 x21 h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">585 </div></div><div class=\"c w1e7 h3d gs394\"><div class=\"t m0 x36 h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w9d h3d gs395\"><div class=\"t m0 xd5 h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">585 </div></div><div class=\"c w6f h3d gs396\"><div class=\"t m0 x4b h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1e7 h3d gs397\"><div class=\"t m0 x36 h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1e8 h3d gs398\"><div class=\"t m0 x1f h3e y1d3 ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1e1 h4e gs399\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">STRONHOLD<span class=\"_ _5\"></span> </div></div><div class=\"c w1eb h4e gs39a\"><div class=\"t m0 xa h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">Pr\u00e9stamo promotor<span class=\"_ _5\"></span> </div></div><div class=\"c w1e4 h4e gs39b\"><div class=\"t m0 x32 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">12,00% </div></div><div class=\"c w1e5 h4e gs39c\"><div class=\"t m0 x23 h3e y44c ff1 fsa fc0 sc0 ls24 ws0\">24<span class=\"ls2f\">/0<span class=\"ls0\">4/<span class=\"_ _5\"></span>2026 </span></span></div></div><div class=\"c w1e6 h4e gs39d\"><div class=\"t m0 x19 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.517 </div></div><div class=\"c w1e7 h4e gs39e\"><div class=\"t m0 x4a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.517 </div></div><div class=\"c w9d h4e gs39f\"><div class=\"t m0 x1f h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w6f h4e gs3a0\"><div class=\"t m0 x19 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.158 </div></div><div class=\"c w1e7 h4e gs3a1\"><div class=\"t m0 x36 h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1e8 h4e gs3a2\"><div class=\"t m0 x4a h3e y44c ff1 fsa fc0 sc0 ls0 ws0\">3.158 </div></div><div class=\"c w1e1 h4e gs3a3\"><div class=\"t m0 xa h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w1e6 h4e gs3a4\"><div class=\"t m0 x19 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">8.157 </div></div><div class=\"c w1e7 h4e gs3a5\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">4.583 </div></div><div class=\"c w9d h4e gs3a6\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">3.574 </div></div><div class=\"c w6f h4e gs3a7\"><div class=\"t m0 x19 h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">8.357 </div></div><div class=\"c w1e7 h4e gs3a8\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">1.728 </div></div><div class=\"c w1e8 h4e gs3a9\"><div class=\"t m0 x4a h4d y44c ff2 fsa fc0 sc0 ls0 ws0\">6.629 </div></div><div class=\"c w2 h61 gs355\"><div class=\"t m0 x1 h2 y2f8 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y2f9 ff1 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>financiaci\u00f3n <span class=\"_ _2f\"> </span>m\u00e1s <span class=\"_ _27\"> </span>importantes <span class=\"_ _16\"> </span>acometidas <span class=\"_ _2f\"> </span>en <span class=\"_ _27\"> </span>el <span class=\"_ _16\"> </span>a\u00f1o <span class=\"_ _2f\"> </span>2025 <span class=\"_ _27\"> </span>se </div><div class=\"t m0 x1 h2 y7dc ff1 fs0 fc0 sc0 ls0 ws0\">correspondieron <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>financiaci\u00f3n <span class=\"_ _22\"></span>para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>construcci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Hotel <span class=\"_ _6\"></span>La <span class=\"_ _22\"></span>Cartuja <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>entidad </div><div class=\"t m0 x1 h2 y7dd ff1 fs0 fc0 sc0 ls0 ws0\">financiera <span class=\"_ _2\"></span>Cajamar me<span class=\"_ _2\"></span>diante <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>r\u00e9stamo <span class=\"_ _2\"></span>promotor, has<span class=\"_ _2\"></span>ta u<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>total <span class=\"_ _9\"></span>de 6,72 <span class=\"_ _9\"></span>millo<span class=\"_ _5\"></span>nes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. </div><div class=\"t m0 x1 h2 y7de ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y7df ff1 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>financiaci\u00f3n <span class=\"_ _2f\"> </span>m\u00e1s <span class=\"_ _27\"> </span>importantes <span class=\"_ _16\"> </span>acometidas <span class=\"_ _2f\"> </span>en <span class=\"_ _27\"> </span>el <span class=\"_ _16\"> </span>a\u00f1o <span class=\"_ _13\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _16\"> </span>se </div><div class=\"t m0 x1 h2 y7e0 ff1 fs0 fc0 sc0 ls0 ws0\">correspondieron con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>financiaci\u00f3n, <span class=\"_ _2\"></span>por par<span class=\"_ _2\"></span>te de <span class=\"_ _9\"></span>la financiera S<span class=\"_ _2\"></span>tronghold, para la <span class=\"_ _9\"></span>cancelaci\u00f3n </div><div class=\"t m0 x1 h2 y7e1 ff1 fs0 fc0 sc0 ls0 ws0\">del <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Banco <span class=\"_ _6\"></span>Caminos, <span class=\"_ _6\"></span>asociad<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Plaza <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Compostela <span class=\"_ _6\"></span>17, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe </div><div class=\"t m0 x1 h2 y7e2 ff1 fs0 fc0 sc0 ls0 ws0\">de 3 millones de euros. </div><div class=\"t m0 x1 h2 y7e3 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y7e4 ff1 fs0 fc0 sc0 ls0 ws0\">A <span class=\"_ _5\"></span>31 de <span class=\"_ _5\"></span>diciembre de <span class=\"_ _6\"></span>los ejercicios <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls21\">y <span class=\"_ _6\"></span></span>2024 el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>no t<span class=\"_ _5\"></span>en\u00eda acuerdos <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las entidades </div><div class=\"t m0 x1 h2 y244 ff1 fs0 fc0 sc0 ls0 ws0\">financieras <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>virtud <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la cual<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>partes pactan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>responsabilidad <span class=\"_ _2\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _9\"></span>Grupo Montebali<span class=\"_ _2\"></span>to </div><div class=\"t m0 x1 h2 y7e5 ff1 fs0 fc0 sc0 ls0 ws0\">frente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>derivada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>financiaciones <span class=\"_ _9\"></span>queda <span class=\"_ _9\"></span>limitada <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>garant\u00eda<span class=\"_ _5\"></span><span class=\"ls17\">. </span></div><div class=\"t m0 x1 h2 y7e6 ff1 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>realizado <span class=\"_ _6\"></span>pagos <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>devoluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>r\u00e9stamos <span class=\"_ _5\"></span>por </div><div class=\"t m0 x1 h2 y7e7 ff1 fs0 fc0 sc0 ls0 ws0\">importe de 1.144 miles de euros (3.170 miles de euros en <span class=\"ls3\">2024<span class=\"ls4\">).</span></span>  </div><div class=\"t m0 x1 h2 y7e8 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y7e9 ff1 fs0 fc0 sc0 ls0 ws0\">A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 la sociedad no ten\u00eda cuotas impagadas.  </div><div class=\"t m0 x1 h2 y7ea ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div>El detalle <span class=\"_ _9\"></span>por vencimientos a <span class=\"_ _9\"></span>31 de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"ls3\">2025<span class=\"ls14\">, <span class=\"_ _2\"></span><span class=\"ls0\">dentro d<span class=\"_ _2\"></span>e los <span class=\"_ _9\"></span>pr\u00f3ximos cinco <span class=\"_ _2\"></span>ejercicios </span></span></span>es el siguiente, tanto de capital como de intereses en miles de euros: Entidad Tipo de pr\u00e9sta<span class=\"_ _2\"></span>mo Vencimiento (a<span class=\"_ _2\"></span>\u00f1os) 1<span class=\"_ _3c\"> </span>(1)<span class=\"_ _3c\"> </span>2 3 4 5 M\u00e1s de 5 Total Financiaci\u00f3n Patri<span class=\"_ _2\"></span>monio 581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>528<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>3.474<span class=\"ls0\"> </span>UNICAJA Hipotecar<span class=\"_ _2\"></span>io 490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>3.254 UNICAJA L\u00ednea ICO Covi<span class=\"_ _2\"></span>d 91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span> -  -  - 220<span class=\"ls0\"> </span>Financiaci\u00f3n Pro<span class=\"_ _2\"></span>moci\u00f3n 4.133<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>- - - - 4.728<span class=\"ls0\"> </span>CAIXA RURAL GAL<span class=\"_ _2\"></span>EGA Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 585<span class=\"ls0\"> </span> -  -  -  -  - 585<span class=\"ls0\"> </span>CAJAMAR Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor  - 595<span class=\"ls0\"> </span> -  -  -  - 595<span class=\"ls0\"> </span>STRONHOLD Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 3.548  -  -  -  -  - 3.548 Total 4.714<span class=\"ls0\"> </span>1.176<span class=\"ls0\"> </span>528<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>8.202<span class=\"ls0\"> </span>(1) Los saldos co<span class=\"_ _5\"></span>n vencimiento hasta un<span class=\"_ _5\"></span> a\u00f1o est\u00e1n clasifica<span class=\"_ _5\"></span>dos en el Estado d<span class=\"_ _5\"></span>e Situaci\u00f3n Cons<span class=\"_ _5\"></span>olidado como d<span class=\"_ _5\"></span>eudas con entidades<span class=\"_ _5\"></span> de<span class=\"_ _6\"></span> cr\u00e9dito corrientes (d<span class=\"_ _5\"></span>entro del Pasivo corriente).<span class=\"_ _5\"></span> El resto de plazos se <span class=\"_ _5\"></span>encu<span class=\"_ _5\"></span>entran clasificados<span class=\"_ _5\"></span> como deudas con entidades<span class=\"_ _5\"></span> de cr\u00e9di<span class=\"_ _6\"></span>to no corrientes (den<span class=\"_ _5\"></span>tro del Pasivo no co<span class=\"_ _5\"></span>rriente). En este cuadro tambi\u00e9n se inc<span class=\"_ _5\"></span>orporan en los<span class=\"_ _5\"></span> vencimientos a un a\u00f1o<span class=\"_ _5\"></span> aquellos pr\u00e9stamos en<span class=\"_ _5\"></span> los qu<span class=\"_ _5\"></span>e se estima su amortizaci\u00f3n p<span class=\"_ _5\"></span>or venta <span class=\"_ _5\"></span>d<span class=\"_ _6\"></span>el activo asociado.<span class=\"_ _5\"></span> En el caso de p\u00f3lizas renovab<span class=\"_ _5\"></span>les, su vencimiento se <span class=\"_ _5\"></span>es<span class=\"_ _5\"></span>tima a m\u00e1s de un a\u00f1o<span class=\"_ _5\"></span>. El resumen de vencimientos al cierre del ejercicio anterior era el siguiente, en miles de euros: Entidad Tipo de pr\u00e9sta<span class=\"_ _2\"></span>mo Vencimiento (a<span class=\"_ _2\"></span>\u00f1os) 1 2 3 4 5 M\u00e1s de 5 Total Financiaci\u00f3n Patri<span class=\"_ _2\"></span>monio 581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674<span class=\"ls0\"> </span>4.443<span class=\"ls0\"> </span>UNICAJA Hipotecar<span class=\"_ _2\"></span>io 490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674 4.124 UNICAJA L\u00ednea ICO Covi<span class=\"_ _2\"></span>d 91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>Financiaci\u00f3n Pro<span class=\"_ _2\"></span>moci\u00f3n 1.265<span class=\"ls0\"> </span>3.548<span class=\"ls0\"> </span>- - - - 4.813<span class=\"ls0\"> </span>CAIXA RURAL GAL<span class=\"_ _2\"></span>EGA Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 1.265 1.265 STRONHOLD Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 3.548 3.548 Total 1.846<span class=\"ls0\"> </span>4.129<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674<span class=\"ls0\"> </span>9.256<span class=\"ls0\"> </span>(1) Los <span class=\"_ _5\"></span>saldos <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>vencimiento has<span class=\"_ _5\"></span>ta u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a\u00f1o es<span class=\"_ _5\"></span>t\u00e1n <span class=\"_ _5\"></span>clasificados <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> el <span class=\"_ _5\"></span>Estado <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e S<span class=\"_ _5\"></span>ituaci\u00f3n Co<span class=\"_ _5\"></span>nsolidado<span class=\"_ _5\"></span> como <span class=\"_ _5\"></span>deudas<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>entidades <span class=\"_ _5\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>r\u00e9dito c<span class=\"_ _5\"></span>orrientes (<span class=\"_ _5\"></span>dentro del Pasivo co<span class=\"_ _5\"></span>rriente). El res<span class=\"_ _5\"></span>to de plazo<span class=\"_ _5\"></span>s se en<span class=\"_ _5\"></span>cuentran clasificad<span class=\"_ _5\"></span>os como deu<span class=\"_ _5\"></span>das con<span class=\"_ _5\"></span> entidades de cr\u00e9d<span class=\"_ _6\"></span>ito no<span class=\"_ _5\"></span> corrientes (d<span class=\"_ _5\"></span>entro del <span class=\"_ _5\"></span>Pasivo no<span class=\"_ _5\"></span> corriente). En<span class=\"_ _5\"></span> este cuadro tambi\u00e9n se incorporan en los vencimientos a un a\u00f1o aquellos pr\u00e9stamos en los que se estima su amortizaci\u00f3n por venta d<span class=\"_ _22\"></span>el activo asociado. En el caso de p\u00f3lizas renovables,<span class=\"_ _5\"></span> su vencimiento se<span class=\"_ _5\"></span> estima a m\u00e1s de u<span class=\"_ _5\"></span>n a\u00f1o.<span class=\"_ _5\"></span> <span class=\"fs0\"> </span>A <span class=\"_ _22\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2025 <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>el <span class=\"_ _22\"></span>Grupo <span class=\"_ _f\"></span>no <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>iene <span class=\"_ _22\"></span>contratados <span class=\"_ _f\"></span>instrumentos <span class=\"_ _22\"></span>financieros destinados a cubrir el tipo variable de parte de sus pr\u00e9stamos con entidades de cr\u00e9dito. El <span class=\"_ _14\"></span>detalle <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>eudas <span class=\"_ _b\"></span>con <span class=\"_ _14\"> </span>entidades <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>clas<span class=\"_ _9\"></span>e <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>categor\u00eda <span class=\"_ _b\"></span>es <span class=\"_ _14\"> </span>el siguiente: Clases Deudas con entidades de cr\u00e9dito y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 8.157 8.357 Total 8.157<span class=\"ls0\"> </span>8.357<span class=\"ls0\"> </span>Se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>corto <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>aquellos <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los activos, en este caso, se clasifica seg\u00fan se clasifique el activo que sirve co<span class=\"_ _2\"></span>mo garant\u00eda<span class=\"_ _5\"></span>. El<span class=\"ls0\"> Estado de Situaci\u00f3n Fi<span class=\"_ _2\"></span>nanciera Consolidado presenta clasificadas, en el pasivo corriente, las </span>deudas <span class=\"_ _2\"></span>con <span class=\"_ _9\"></span>vencimiento <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>un a<span class=\"_ _2\"></span>\u00f1o <span class=\"_ _9\"></span>en los <span class=\"_ _9\"></span>casos <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>exist<span class=\"_ _5\"></span>\u00edan cuo<span class=\"_ _2\"></span>tas <span class=\"_ _2\"></span>impagadas <span class=\"_ _9\"></span>y exist\u00eda<span class=\"_ _2\"></span> riesgo de que la <span class=\"_ _5\"></span>entidad financiera pud<span class=\"_ _5\"></span>iera dar por <span class=\"_ _5\"></span>vencido el pr\u00e9stamo y aquellos pr\u00e9stamos cuyo periodo de realizaci\u00f3n de los activos que lo garantizaban fuera inferior al a\u00f1o. NOTA 21. OTROS PASIVOS FINANCIEROS A CORTO Y LARGO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros pasivos financieros a l/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 2.801 6.529 Pasivos sobre arrendamientos operativos 771<span class=\"ls0\"> </span>- Fianzas recibidas l/p y otros pasivos 228<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>Subtotal 3.800<span class=\"ls0\"> </span>6.662<span class=\"ls0\"> </span>Otros pasivos financieros a c/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 7.035 1.781 Pasivos sobre arrendamientos operativos 118<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Fianzas recibidas l/p y otros pasivos 79<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Subtotal  7.232<span class=\"ls0\"> </span>1.949<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>En el a\u00f1o <span class=\"ls3\">202</span>4 Montebalito formaliz\u00f3<span class=\"_ _2\"></span> con la sociedad Grupo Satoc\u00e1n Tur\u00eds<span class=\"_ _2\"></span>tico un contrato de l\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito <span class=\"_ _2\"></span>hasta un <span class=\"_ _9\"></span>m\u00e1ximo de 8,4 mill<span class=\"_ _2\"></span>ones de <span class=\"_ _9\"></span>eu<span class=\"_ _5\"></span>ros con <span class=\"_ _9\"></span>el objetivo de <span class=\"_ _2\"></span>dotar de <span class=\"_ _2\"></span>liquidez para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>varias <span class=\"_ _22\"></span>parcelas <span class=\"_ _22\"></span>ubicadas <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>Etapa <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Sector <span class=\"_ _22\"></span>Pol\u00edgono <span class=\"_ _22\"></span>24 <span class=\"_ _f\"></span>S<span class=\"_ _5\"></span>AU <span class=\"_ _22\"></span>Calas (Planeamiento <span class=\"_ _b\"></span>Vigente <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Ayuntamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>Mog\u00e1n) <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>acometer <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>obras <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> urbanizaci\u00f3n del sector d\u00f3nd<span class=\"_ _5\"></span>e se ubican dichas parcelas. En un<span class=\"_ _5\"></span>a primera etapa, se <span class=\"_ _6\"></span>dispuso de 4,5 <span class=\"_ _c\"> </span>millones  de  euros  para <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compra  p<span class=\"_ _5\"></span>or  parte <span class=\"_ _c\"> </span>del  Grupo <span class=\"_ _c\"> </span>Satocan <span class=\"_ _c\"> </span>de  dichas <span class=\"_ _c\"> </span>parcelas, destin\u00e1ndose  el  resto  a<span class=\"_ _2\"></span>  las  obras  de  urbanizac<span class=\"_ _2\"></span>i\u00f3n  (3,9  millones <span class=\"_ _17\"> </span>de  euros)  qu<span class=\"_ _5\"></span>e,  a  31 <span class=\"_ _17\"> </span>de diciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _f\"></span>pendiente <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>disposici\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>cantidad <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>2,61 <span class=\"_ _f\"></span>millones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros<span class=\"_ _5\"></span>. <span class=\"_ _f\"></span>El pago total <span class=\"_ _9\"></span>de dicho p<span class=\"_ _2\"></span>r\u00e9stamo, incl<span class=\"_ _2\"></span>uido in<span class=\"_ _2\"></span>tereses <span class=\"_ _2\"></span>devengados, se <span class=\"_ _9\"></span>realiza<span class=\"_ _5\"></span><span class=\"ls30\">r\u00e1<span class=\"_ _5\"></span></span> a <span class=\"_ _9\"></span>ven<span class=\"_ _5\"></span>cimiento <span class=\"_ _2\"></span>antes del <span class=\"_ _5\"></span>15 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2026. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>realizar\u00eda <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cr\u00e9dito pendiente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>pago<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compra, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>prestamista, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 parcelas detallada en la nota 13 de la presente memoria consolidada. El detalle en funci\u00f3n de su clase y categor\u00eda es el s<span class=\"_ _2\"></span>iguiente<span class=\"_ _5\"></span>, en miles de euros: Clases Derivados y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 10.143 8.522 Pasivos sobre arrendamiento financiero 889<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>21.1) Pr\u00e9stamos empresas no financieras y otros aplazamientos El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipales <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>emp<span class=\"_ _5\"></span>resas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2025<span class=\"ls28\">, </span></span></span>en miles de euros, es el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.315 514<span class=\"ls0\"> </span>2.801 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>6.521 6.521 -  Total 9.836<span class=\"ls0\"> </span>7.035<span class=\"ls0\"> </span>2.801<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>307 <span class=\"_ _9\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span><span class=\"ls3\">212</span></span> <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls3\">2025</span> <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>respectivamente, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se corresponden <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>fianzas <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>otros<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>pasivos. <span class=\"_ _14\"> </span>Y <span class=\"_ _14\"></span>adicionalmente <span class=\"_ _b\"></span>pasivos <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"></span>arre<span class=\"_ _2\"></span>ndamientos operativos <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>889 <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span><span class=\"ls3\">89</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _14\"> </span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>ejerc<span class=\"_ _2\"></span>icios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024 respectivamente. El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de los <span class=\"_ _9\"></span>principales pr<span class=\"_ _2\"></span>\u00e9stamos d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>empresas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2024<span class=\"ls28\">, </span>en miles de euros, e<span class=\"ls18\">ra</span> el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.781 1.781 2.000 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>4.529 -  4.529 Total 8.310<span class=\"ls0\"> </span>1.781<span class=\"ls0\"> </span>6.529<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>185 <span class=\"_ _9\"></span>miles de euros que se corresponden con fianzas y otros pasivos.<span class=\"_ _3c\"> </span>  En el ejercicio 2025 el <span class=\"_ _2\"></span>detalle por vencimientos, de <span class=\"_ _2\"></span>capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados es el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>3.774 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico 6.618 -  - - - - 6.618 Otros 79<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- - - - 307<span class=\"ls0\"> </span>7.326<span class=\"ls0\"> </span>857<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>10.699<span class=\"ls0\"> </span>En el ejercicio 2024 el <span class=\"_ _2\"></span>detalle por vencimientos, <span class=\"_ _2\"></span>de capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados e<span class=\"ls18\">ra</span> el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 823<span class=\"ls0\"> </span>2.017 1.227 - - - 4.067 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico -  4.664 - - - - 4.664 Otros 79<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>- - - - 212<span class=\"ls0\"> </span>902<span class=\"ls0\"> </span>6.814<span class=\"ls0\"> </span>1.227<span class=\"ls0\"> </span>- - - 8.943<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 el desglose de la variaci\u00f3n en los pasivos financieros es el siguiente:<span class=\"ff3\"> </span>Cambios flujos de efectivo Obtenci\u00f3n/P\u00e9rdida Control dependiente Variaciones tipos de cambio Otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Emisi\u00f3n 1.992 4.529 - - - - -  - 1.992 4.529 Amortizaci\u00f3n (466) (849) - - - - -  - (466) (849)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "NOTA 4. NORMAS DE REGISTRO Y VALORACI\u00d3N<span class=\"ff1\"> </span>Las principales normas de valoraci\u00f3n utilizadas por el Grupo en<span class=\"_ _2\"></span> la elaboraci\u00f3n de sus <span class=\"_ _5\"></span>Cuentas Anuales Consolidadas para el ejercicio 2025 han sido las siguientes: a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Inmovilizado Intangible </span></span>Como  norma <span class=\"_ _17\"> </span>general, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>inmovilizado  i<span class=\"_ _2\"></span>ntangible  se <span class=\"_ _17\"> </span>valora <span class=\"_ _17\"> </span>inicialmente <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>su  pr<span class=\"_ _2\"></span>ecio <span class=\"_ _17\"> </span>de adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>roducci\u00f3n. <span class=\"_ _9\"></span>Posteriormente, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>coste mi<span class=\"_ _2\"></span>norado <span class=\"_ _9\"></span>por la corres<span class=\"_ _2\"></span>pondiente am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _9\"></span>acumu<span class=\"_ _5\"></span>lada, <span class=\"_ _2\"></span>calculada <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>unci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>vida \u00fatil <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>en su <span class=\"_ _9\"></span>caso, por el importe acumulado de las correcciones valorativas por de<span class=\"_ _2\"></span>terioro reconocidas.<span class=\"fs5\"> </span>Los <span class=\"_ _22\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>vida <span class=\"_ _22\"></span>\u00fatil <span class=\"_ _22\"></span>definida <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>tanto, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de amortizaci\u00f3n <span class=\"_ _14\"></span>sis<span class=\"_ _2\"></span>tem\u00e1tica <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>durante <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>cual <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>prev\u00e9, <span class=\"_ _14\"></span>razonablemente, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> beneficios econ\u00f3micos inherentes al activo produc<span class=\"_ _2\"></span>en rendimientos para el<span class=\"_ _5\"></span> Grupo. Seg\u00fan <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>indicado <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>realiza distribuyendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>amortizable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>estos efectos <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>entiende <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>ser aplicable, su valor residual. Cuando <span class=\"_ _5\"></span>la vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>de estos <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>estimarse de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>fiable se <span class=\"_ _5\"></span>amortizan <span class=\"_ _5\"></span>en un plazo de diez a\u00f1os,<span class=\"_ _2\"></span> sin perjuicio de los pla<span class=\"_ _2\"></span>zos establecidos en las<span class=\"_ _2\"></span> normas particulares sobre e<span class=\"_ _2\"></span>l inmovilizado intangible de esta memoria consolidada. El Grupo re<span class=\"_ _5\"></span>visa el valor <span class=\"_ _5\"></span>residual, la vida \u00fat<span class=\"_ _5\"></span>il y el m\u00e9todo <span class=\"_ _5\"></span>de amortizaci\u00f3n de los <span class=\"_ _5\"></span>inmovilizados intangibles <span class=\"_ _1a\"> </span>al <span class=\"_ _1a\"> </span>cierre <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>cada <span class=\"_ _1a\"> </span>ejercicio. <span class=\"_ _1a\"> </span>Las <span class=\"_ _1a\"> </span>eventuales <span class=\"_ _1a\"> </span>modificaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>crit<span class=\"_ _5\"></span>erios inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _3c\"> </span>Los <span class=\"_ _22\"></span>criterios <span class=\"_ _22\"></span>para <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>estos <span class=\"_ _22\"></span>activos, <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su caso, de las recuperaciones de las p\u00e9rdidas por deterioro registradas en ejercicios anteriores, se describen en el punto b) de esta nota. b)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Inmovilizado material </span></span>Los <span class=\"_ _1a\"> </span>bienes <span class=\"_ _19\"> </span>comprendidos <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>inmovilizado <span class=\"_ _1a\"> </span>mat<span class=\"_ _5\"></span>erial, <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>u<span class=\"_ _5\"></span>so <span class=\"_ _24\"> </span>pro<span class=\"_ _5\"></span>pio, <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>en<span class=\"_ _5\"></span>cuentran registrados <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>acumulada <span class=\"_ _22\"></span>y <span class=\"_ _6\"></span>cualqu<span class=\"_ _5\"></span>ier <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _3c\"> </span>por <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>reconocida. <span class=\"_ _5\"></span>Se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>realizados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>empresa <span class=\"_ _5\"></span>para su inmovilizado siempre que sean mano de obra directa.  Se  capitalizan  los  gas<span class=\"_ _2\"></span>tos  financieros  corres<span class=\"_ _2\"></span>pondientes  a  endeudamiento <span class=\"_ _17\"> </span>espec\u00edficamente asignado a proyectos de inversi\u00f3n en inmovilizado durante la fase de co<span class=\"_ _2\"></span>nstrucci\u00f3n.<span class=\"_ _5\"></span> Los  costes  de  ampliaci\u00f3n,  mo<span class=\"_ _2\"></span>dernizaci\u00f3n  o  mej<span class=\"_ _2\"></span>oras  que  representan  u<span class=\"_ _2\"></span>n  aumento  de  l<span class=\"_ _2\"></span>a productividad, <span class=\"_ _14\"> </span>capacid<span class=\"_ _5\"></span>ad <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>eficiencia, <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>un <span class=\"_ _18\"> </span>alargamiento <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>vida <span class=\"_ _14\"> </span>\u00fatil <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _14\"> </span>bienes, <span class=\"_ _18\"> </span>se capitalizan como mayor coste de los correspondientes bienes.<span class=\"_ _3c\"> </span>Las <span class=\"_ _24\"> </span>reparaciones <span class=\"_ _24\"> </span>que <span class=\"_ _1c\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _24\"> </span>representan <span class=\"_ _1c\"> </span>un<span class=\"_ _5\"></span>a <span class=\"_ _24\"> </span>ampliaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _1c\"> </span>vida <span class=\"_ _24\"> </span>\u00fatil <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>gastos <span class=\"_ _1c\"> </span>de mantenimiento <span class=\"_ _18\"> </span>se <span class=\"_ _17\"> </span>cargan <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _17\"> </span>Consolidado <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>se incurren. Las <span class=\"_ _14\"></span>dotaciones <span class=\"_ _14\"></span>anuales <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>concepto <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _14\"></span>activos <span class=\"_ _14\"></span>materiales <span class=\"_ _b\"></span>se <span class=\"_ _14\"> </span>realizan normalmente <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _22\"></span>lineal <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>contrapartida <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>Estado <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>Resultados <span class=\"_ _22\"></span>Consolidado<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>en funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>a\u00f1os <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>vid<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>\u00fatil <span class=\"_ _b\"></span>estimada, <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>romedio, <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferentes <span class=\"_ _f\"></span>elementos, seg\u00fan el siguiente detalle: Coeficiente Inmuebles: 2%<span class=\"ls0\"> </span>Otras Inst<span class=\"_ _2\"></span>alaciones T\u00e9cnicas<span class=\"_ _2\"></span> y Mobiliario 10%<span class=\"ls0\">-</span>12%<span class=\"ls0\"> </span>Equipos pro<span class=\"_ _2\"></span>ceso de informaci<span class=\"_ _2\"></span>\u00f3n 12<span class=\"ls0\">% </span>Los porcentajes de amortizaci\u00f3n no han variado respecto al ejercicio a<span class=\"_ _2\"></span>nterior.<span class=\"_ _5\"></span> Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> material e inta<span class=\"_ _2\"></span>ngible Se <span class=\"_ _22\"></span>produce <span class=\"_ _f\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>deterioro <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>un <span class=\"_ _f\"></span>elemento <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>e intangible <span class=\"_ _14\"> </span>cuando <span class=\"_ _14\"> </span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>contab<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>supere <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>importe <span class=\"_ _14\"> </span>recuperable. <span class=\"_ _14\"> </span>El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>eval\u00faa <span class=\"_ _14\"> </span>al menos <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>alg\u00fan <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>material, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en su <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>alguna <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ef<span class=\"_ _5\"></span>ectivo, <span class=\"_ _5\"></span>pued<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>est<span class=\"_ _5\"></span>ar <span class=\"_ _5\"></span>deterio<span class=\"_ _5\"></span>rados, <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>cuyo <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>se estiman <span class=\"_ _22\"></span>sus <span class=\"_ _6\"></span>import<span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>recuperables <span class=\"_ _22\"></span>efectuando <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>correcciones <span class=\"_ _22\"></span>valorativas <span class=\"_ _6\"></span>que, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>caso, procedan.   Los c\u00e1lculos <span class=\"_ _2\"></span>del deteri<span class=\"_ _2\"></span>oro se <span class=\"_ _2\"></span>efect\u00faan e<span class=\"_ _2\"></span>lemento <span class=\"_ _2\"></span>a elemento <span class=\"_ _2\"></span>de for<span class=\"_ _2\"></span>ma indi<span class=\"_ _2\"></span>vidualizada. En c<span class=\"_ _2\"></span>aso de <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>sea <span class=\"_ _18\"> </span>posib<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>est<span class=\"_ _5\"></span>imar <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _18\"> </span>recuperable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>cada <span class=\"_ _18\"> </span>bien<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>individual, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo determina <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>gen<span class=\"_ _5\"></span>eradora <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>efectivo <span class=\"_ _14\"></span>(UGE) <span class=\"_ _f\"></span>a <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>pertenece <span class=\"_ _14\"></span>cada<span class=\"_ _2\"></span> elemento del inmovilizado. El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mayor <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de ven<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso. <span class=\"_ _9\"></span>La determinaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>se re<span class=\"_ _2\"></span>aliza <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>funci\u00f3n de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>flujos de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _22\"></span>esperados <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _22\"></span>derivar\u00e1n <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>ut<span class=\"_ _5\"></span>ilizaci\u00f3n <span class=\"_ _22\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo, <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas sobre <span class=\"_ _c\"> </span>posibles <span class=\"_ _c\"> </span>variaciones  en <span class=\"_ _c\"> </span>el  imp<span class=\"_ _5\"></span>orte  o <span class=\"_ _c\"> </span>distribuci\u00f3n <span class=\"_ _c\"> </span>temporal  de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>flujos,  el <span class=\"_ _c\"> </span>valor temporal del dinero, <span class=\"_ _2\"></span>el precio <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>debido a la incer<span class=\"_ _2\"></span>tidumbre relacionada c<span class=\"_ _2\"></span>on el activo<span class=\"_ _2\"></span> y otros factores q<span class=\"_ _5\"></span>ue los part\u00edcipes del mer<span class=\"_ _5\"></span>cado consid<span class=\"_ _5\"></span>erar\u00edan en la valoraci\u00f3n de los <span class=\"_ _5\"></span>flujos de efectivo futuros relacionados con el activo.<span class=\"_ _3c\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recu<span class=\"_ _5\"></span>perable <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>imado <span class=\"_ _b\"></span>sea <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _14\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>del activo, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e Resultados <span class=\"_ _b\"></span>consolidado, <span class=\"_ _b\"></span>reduciendo <span class=\"_ _f\"></span>el <span class=\"_ _14\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>libro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>importe <span class=\"_ _b\"></span>r<span class=\"_ _6\"></span>ecuperable. Asimismo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>deba <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>eterioro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>una <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>nidad generadora de efectivo a<span class=\"_ _2\"></span> la que, en su c<span class=\"_ _2\"></span>aso, se hubiese asigna<span class=\"_ _2\"></span>do todo o parte de <span class=\"_ _2\"></span>un fondo de<span class=\"_ _2\"></span> comercio, se r<span class=\"_ _2\"></span>educe <span class=\"_ _2\"></span>en primer <span class=\"_ _2\"></span>lugar el<span class=\"_ _2\"></span> valor co<span class=\"_ _2\"></span>ntable del <span class=\"_ _9\"></span>fondo de comercio correspondiente<span class=\"_ _2\"></span> a <span class=\"_ _b\"></span>dicha <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _f\"></span>Si <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _b\"></span>supera <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>\u00e9st<span class=\"_ _5\"></span>e, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>lugar, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>reduce, <span class=\"_ _b\"></span>en proporci\u00f3n <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>contable, <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>resto <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>activos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>unidad <span class=\"_ _22\"></span>generadora <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>efectivo, hasta <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>entre<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>sig<span class=\"_ _5\"></span>uientes: <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>de venta, su valor en uso y cero.<span class=\"_ _3c\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>eval\u00faa <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre de <span class=\"_ _5\"></span>cad<span class=\"_ _5\"></span>a ejercicio, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _5\"></span>indicios d<span class=\"_ _5\"></span>e qu<span class=\"_ _5\"></span>e la <span class=\"_ _6\"></span>p\u00e9rdida por <span class=\"_ _5\"></span>deterioro de <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>reconocida <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>ejercicios <span class=\"_ _2\"></span>anteriores <span class=\"_ _25\"></span>ya <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>existe <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pudier<span class=\"_ _5\"></span>a <span class=\"_ _25\"></span>h<span class=\"_ _5\"></span>aber <span class=\"_ _9\"></span>disminuido <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haber dejado <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>existir <span class=\"_ _22\"></span>total <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>parcialmente <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>motivaron. <span class=\"_ _f\"></span>Las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>por deterioro <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>correspondientes<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>fondo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>comercio <span class=\"_ _14\"></span>no <span class=\"_ _14\"> </span>son <span class=\"_ _14\"></span>obje<span class=\"_ _2\"></span>to <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>reversi\u00f3n <span class=\"_ _14\"></span>en ejercicios posteriores. La reversi<span class=\"_ _2\"></span>\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconoce <span class=\"_ _9\"></span>como un i<span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>greso e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Estado <span class=\"_ _2\"></span>de Resultados <span class=\"_ _d\"> </span>consolidado, <span class=\"_ _d\"> </span>aument\u00e1ndose <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>unidad generadora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _9\"></span>revisada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>importe <span class=\"_ _2\"></span>recuperable, <span class=\"_ _25\"></span>pe<span class=\"_ _5\"></span>ro <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>tal <span class=\"_ _9\"></span>modo que  el  importe <span class=\"_ _17\"> </span>en  libros <span class=\"_ _17\"> </span>incrementado  no  su<span class=\"_ _2\"></span>pere  el  valor<span class=\"_ _2\"></span>  neto  contable <span class=\"_ _17\"> </span>que  se  ha<span class=\"_ _2\"></span>br\u00eda determinado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _5\"></span>reconocido <span class=\"_ _5\"></span>ninguna <span class=\"_ _5\"></span>perdida <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ejercicios anteriores.  El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>misma, <span class=\"_ _5\"></span>exceptuando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comer<span class=\"_ _5\"></span>cio, prorrateando <span class=\"_ _6\"></span>en fun<span class=\"_ _5\"></span>ci\u00f3n del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>contab<span class=\"_ _5\"></span>le de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperab<span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable que hubiera tenido, neto de amortizaciones, si no se hubiera r<span class=\"_ _2\"></span>egistrado la p\u00e9rdida.<span class=\"_ _5\"></span> No <span class=\"_ _c\"> </span>obstante,  lo <span class=\"_ _c\"> </span>anterior, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las  circunstancias <span class=\"_ _c\"> </span>espec\u00edficas <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los  activos <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>pone  d<span class=\"_ _5\"></span>e manifiesto <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>car\u00e1cter <span class=\"_ _6\"></span>irre<span class=\"_ _5\"></span>versible, <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>reconoce <span class=\"_ _22\"></span>directamente <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>p\u00e9rdidas procedentes del inmovilizado de la Estado de Resultados consolidado. En concreto, el Grupo determina al<span class=\"_ _2\"></span> final de cada e<span class=\"_ _2\"></span>jercicio el valor razonable de l<span class=\"_ _2\"></span>os elementos de <span class=\"_ _b\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>forma <span class=\"_ _f\"></span>que, <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>cierre <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _f\"></span>refleja <span class=\"_ _f\"></span>las condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>propiedades <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>inversi\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>dicha <span class=\"_ _6\"></span>fecha. <span class=\"_ _6\"></span>Dicho valor <span class=\"_ _2a\"> </span>razonable <span class=\"_ _11\"> </span>se <span class=\"_ _2a\"> </span>determina <span class=\"_ _2a\"> </span>anualmente <span class=\"_ _11\"> </span>tomando <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>valores <span class=\"_ _11\"> </span>de <span class=\"_ _2a\"> </span>referencia <span class=\"_ _2a\"> </span>las valoraciones realizadas por expertos independientes. Una  vez <span class=\"_ _18\"> </span>reconocida  la <span class=\"_ _18\"> </span>correcci\u00f3n  valorativa <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>deterioro  o <span class=\"_ _18\"> </span>su  reversi<span class=\"_ _2\"></span>\u00f3n,  se <span class=\"_ _18\"> </span>ajustan  las<span class=\"_ _2\"></span> amortizaciones de los ejercicios siguientes considerando el nuevo valor<span class=\"_ _2\"></span> contable.<span class=\"_ _5\"></span> Al cierre del ejercicio 2025 el Gr<span class=\"_ _2\"></span>upo ha realizado un test de deterioro <span class=\"_ _2\"></span>para todos sus terrenos<span class=\"_ _2\"></span> e <span class=\"_ _14\"></span>inmuebles <span class=\"_ _14\"></span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>categor\u00edas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>in<span class=\"_ _2\"></span>movilizado <span class=\"_ _14\"> </span>material <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>valores aportados por <span class=\"_ _9\"></span>tasaciones realizadas <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>expertos i<span class=\"_ _2\"></span>ndependientes. El grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pol\u00edtica de<span class=\"_ _9\"></span> rotar <span class=\"_ _14\"> </span>cada <span class=\"_ _14\"> </span>ciert<span class=\"_ _5\"></span>o <span class=\"_ _14\"> </span>tiempo <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>empresas <span class=\"_ _18\"> </span>tasadoras. <span class=\"_ _14\"> </span>En <span class=\"_ _14\"> </span>este <span class=\"_ _18\"> </span>contexto, <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>tasaciones <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>los<span class=\"_ _3c\"> </span>inmuebles <span class=\"_ _1c\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>ejercicio <span class=\"_ _1c\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _1c\"> </span>han <span class=\"_ _d\"> </span>sid<span class=\"_ _5\"></span>o <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>p<span class=\"_ _5\"></span>rincipalmente, <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>t<span class=\"_ _5\"></span>asadora independiente AT Valor. La <span class=\"_ _17\"> </span>valoraci\u00f3n <span class=\"_ _17\"> </span>ha  si<span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>o  r<span class=\"_ _2\"></span>ealizada  de <span class=\"_ _18\"> </span>acuerdo  con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>Est\u00e1ndares <span class=\"_ _18\"> </span>de  Valoraci\u00f3n <span class=\"_ _18\"> </span>y  Tasaci\u00f3<span class=\"_ _2\"></span>n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC).<span class=\"_ _3c\"> </span>c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Activos por derecho de uso y pasivos por a<span class=\"_ _2\"></span>rrendamientos<span class=\"_ _5\"></span> </span></span>El Grupo<span class=\"_ _2\"></span> eval\u00faa <span class=\"_ _9\"></span>los contratos <span class=\"_ _9\"></span>de arrendamiento <span class=\"_ _9\"></span>y reconoce <span class=\"_ _9\"></span>un activo <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or d<span class=\"_ _2\"></span>erecho de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>uso y<span class=\"_ _2\"></span> u<span class=\"_ _9\"></span>n pasivo <span class=\"_ _16\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _16\"> </span>arrendamiento <span class=\"_ _2f\"> </span>correspondiente <span class=\"_ _16\"> </span>con <span class=\"_ _2f\"> </span>respecto <span class=\"_ _16\"> </span>a <span class=\"_ _2f\"> </span>todos <span class=\"_ _2f\"> </span>los <span class=\"_ _16\"> </span>acuerdos <span class=\"_ _2f\"> </span>de arrendamiento <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>es <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>arrendatario, <span class=\"_ _14\"> </span>excepto <span class=\"_ _14\"> </span>para <span class=\"_ _18\"> </span>arrendamientos <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>corto <span class=\"_ _14\"> </span>plazo (definidos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>plazo <span class=\"_ _f\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"></span><span class=\"ls18\">arre</span>ndamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>menor) <span class=\"_ _b\"></span>y arrendamientos de bajo valor.<span class=\"_ _3c\"> </span> Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>erecho <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>uso <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconocen <span class=\"_ _b\"></span>inicialmente <span class=\"_ _22\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>coste <span class=\"_ _f\"></span>calculado <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>los pagos <span class=\"_ _2a\"> </span>por <span class=\"_ _e\"> </span>arrendamientos <span class=\"_ _2a\"> </span>a <span class=\"_ _e\"> </span>realizar <span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>directos <span class=\"_ _e\"> </span>iniciales <span class=\"_ _2a\"> </span>y <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>de desmantelamiento /reha<span class=\"_ _2\"></span>bilitaci\u00f3n que <span class=\"_ _2\"></span>deban <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>objeto de <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>sideraci\u00f3n. <span class=\"_ _2\"></span>Posteriorment<span class=\"_ _5\"></span>e, el<span class=\"_ _2\"></span> derecho de <span class=\"_ _5\"></span>uso se <span class=\"_ _5\"></span>valora a su <span class=\"_ _5\"></span>coste menos <span class=\"_ _5\"></span>su correspondiente amo<span class=\"_ _5\"></span>rtizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las p\u00e9rdidas por deterioro que hayan experimentado, seg\u00fan proceda. La <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>se calcul<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>aplicando <span class=\"_ _9\"></span>el m\u00e9<span class=\"_ _2\"></span>todo <span class=\"_ _2\"></span>lineal <span class=\"_ _9\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>coste de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>derecho de <span class=\"_ _6\"></span>uso. <span class=\"_ _22\"></span>Las <span class=\"_ _6\"></span>dotaciones <span class=\"_ _22\"></span>anuales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>cepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>realizan con contrapartida <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de p\u00e9rdi<span class=\"_ _2\"></span>das y gan<span class=\"_ _2\"></span>ancias cons<span class=\"_ _2\"></span>olidada en funci\u00f3n de<span class=\"_ _2\"></span> los a\u00f1os<span class=\"_ _2\"></span> de vida \u00fatil estimada. d)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Inversiones Inmobiliarias </span></span>Las <span class=\"_ _f\"></span>inversiones <span class=\"_ _f\"></span>inmobiliarias <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>valor<span class=\"_ _5\"></span>an <span class=\"_ _f\"></span>inicialmente <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>coste, <span class=\"_ _f\"></span>incluyendo <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _f\"></span>de transacci\u00f3n <span class=\"_ _d\"> </span>relacionados  y <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>financiaci\u00f3n, <span class=\"_ _d\"> </span>si <span class=\"_ _c\"> </span>fueran <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>aplicaci\u00f3n. <span class=\"_ _d\"> </span>Despu\u00e9s <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el reconocimiento inicial, las inversiones inmobiliarias se contabiliza<span class=\"_ _2\"></span>n por s<span class=\"_ _5\"></span>u valor razonable.  Los <span class=\"_ _5\"></span>inmuebles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inversi\u00f3n corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los terrenos, <span class=\"_ _5\"></span>edificios <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>otras <span class=\"_ _5\"></span>construcciones q<span class=\"_ _5\"></span>ue se <span class=\"_ _6\"></span>mantienen <span class=\"_ _22\"></span>bien <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _6\"></span>explotarlos <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>r\u00e9gimen <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>alquiler, <span class=\"_ _6\"></span>bien <span class=\"_ _22\"></span>para <span class=\"_ _6\"></span>obten<span class=\"_ _5\"></span>er <span class=\"_ _6\"></span>una <span class=\"_ _22\"></span>plusval\u00eda en <span class=\"_ _b\"></span>su <span class=\"_ _14\"></span>venta <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>consecuencia <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _f\"></span>in<span class=\"_ _5\"></span>crementos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>roduzcan <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>futuro <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>sus<span class=\"_ _2\"></span> respectivos <span class=\"_ _f\"></span>precios <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>mer<span class=\"_ _5\"></span>cado. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>presentan <span class=\"_ _f\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>cierre <span class=\"_ _f\"></span>del ejercicio y no son objeto de amortizaci\u00f3n anual.  De <span class=\"_ _18\"> </span>acuerdo <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>NIC <span class=\"_ _18\"> </span>40, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo <span class=\"_ _14\"> </span>determina <span class=\"_ _14\"> </span>per<span class=\"_ _5\"></span>i\u00f3dicamente <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los elementos <span class=\"_ _c\"> </span>de  inversiones <span class=\"_ _c\"> </span>inmobiliarias <span class=\"_ _c\"> </span>entendiendo  como <span class=\"_ _c\"> </span>tal <span class=\"_ _c\"> </span>el  pre<span class=\"_ _5\"></span>cio  al <span class=\"_ _c\"> </span>cual  est<span class=\"_ _5\"></span>ar\u00edan dispuestas <span class=\"_ _f\"></span>dos <span class=\"_ _b\"></span>partes <span class=\"_ _f\"></span>bien <span class=\"_ _b\"></span>informadas <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>realizar <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _f\"></span>transacci\u00f3n. <span class=\"_ _f\"></span>D<span class=\"_ _5\"></span>icho <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _b\"></span>se determina <span class=\"_ _d\"> </span>tomando <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>valores <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>referencia <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>tasaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>expertos independientes <span class=\"_ _6\"></span>anualmente, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _22\"></span>indicado refleja <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>mercado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>propiedades <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>in<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>dicha fecha. <span class=\"_ _c\"> </span>Los <span class=\"_ _c\"> </span>benef<span class=\"_ _5\"></span>icios <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>p\u00e9rdidas <span class=\"_ _c\"> </span>derivadas <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>variaciones <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>valor  razon<span class=\"_ _5\"></span>able <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los inmuebles <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>inversi\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>incluyen <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>resultados <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>periodo <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surjan<span class=\"_ _6\"></span>, <span class=\"_ _22\"></span>dentro <span class=\"_ _f\"></span>del<span class=\"_ _3c\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>\u201c<span class=\"ff1\">Valoraci\u00f3n <span class=\"_ _19\"> </span>del <span class=\"_ _11\"> </span>valor <span class=\"_ _19\"> </span>razonable <span class=\"_ _11\"> </span>de <span class=\"_ _1a\"> </span>in</span>versiones <span class=\"_ _11\"> </span>inmobiliarias\u201d <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>e<span class=\"ff1\">l <span class=\"_ _19\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _19\"> </span>de </span>Resultados <span class=\"_ _5\"></span>Consolidado<span class=\"_ _5\"></span>. Durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>obras, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>revaloriza y <span class=\"_ _5\"></span>\u00fanicamente <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>financieros. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>que dicho activo entra en explotaci\u00f3n se registra a va<span class=\"_ _2\"></span>lor razonable. <span class=\"_ _5\"></span> En  el <span class=\"_ _c\"> </span>ejercicio  2025 <span class=\"_ _c\"> </span>la  metodolog\u00eda <span class=\"_ _c\"> </span>utilizada  para <span class=\"_ _c\"> </span>determinar  el <span class=\"_ _c\"> </span>valor  razonable <span class=\"_ _c\"> </span>de  las inversiones <span class=\"_ _6\"></span>inmobiliarias <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>ha<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>descuento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>caja<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>m\u00e9todo de comparaci\u00f3n. <span class=\"_ _2\"></span>En el<span class=\"_ _2\"></span> caso d<span class=\"_ _2\"></span>e descuentos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>flujo, se capitalizan <span class=\"_ _2\"></span>las re<span class=\"_ _2\"></span>ntas netas <span class=\"_ _2\"></span>de mercado<span class=\"_ _9\"></span> para  cada  inmueble  y <span class=\"_ _c\"> </span>se  actualizan  los  flujos  futuros,  aplicando  tasas  de  descuento  de mercado, <span class=\"_ _18\"> </span>adem\u00e1s <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>tomar, <span class=\"_ _17\"> </span>tambi\u00e9n, <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>referencia <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>localizaci\u00f3n <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>in<span class=\"_ _5\"></span>mueble <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>los precios <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ve<span class=\"_ _2\"></span>nta <span class=\"_ _14\"></span>para <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>nmuebles <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>mism<span class=\"_ _2\"></span>a <span class=\"_ _14\"></span>categor\u00eda. <span class=\"_ _14\"> </span>Los <span class=\"_ _14\"> </span>inmuebles <span class=\"_ _14\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>valoran <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>forma individual. Las <span class=\"_ _2\"></span>tasaciones <span class=\"_ _2\"></span>realizadas <span class=\"_ _9\"></span>en 2025 <span class=\"_ _2\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">2024, tanto <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>inmuebles <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>bicados <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>Esp<span class=\"_ _5\"></span>a\u00f1a c<span class=\"_ _2\"></span>omo <span class=\"_ _2\"></span>en </span></span>el<span class=\"ls0\"> extranjero, han sido realizadas por la tasadora independiente AT Valor. </span>La valoraci\u00f3n <span class=\"_ _9\"></span>de los activ<span class=\"_ _2\"></span>os valorados <span class=\"_ _9\"></span>por su valor<span class=\"_ _2\"></span> razonable <span class=\"_ _9\"></span>se desglosa e<span class=\"_ _2\"></span>n tres <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>iveles s<span class=\"_ _2\"></span>eg\u00fan la jerarqu\u00eda establecida por la NIIF 13:<span class=\"fs5\"> </span>- Nivel 1: los inputs est\u00e1n basados en precios cotizados en mercados activo<span class=\"_ _2\"></span>s<span class=\"_ _5\"></span>. - N<span class=\"_ _5\"></span>ivel 2: <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>inputs est\u00e1n basados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>precios cotizados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>mercados activos (no <span class=\"_ _5\"></span>incluidos <span class=\"_ _5\"></span>en nivel 1), p<span class=\"_ _5\"></span>recios cotizados en <span class=\"_ _5\"></span>mercados que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>son activos y t<span class=\"_ _5\"></span>\u00e9cnicas basadas en <span class=\"_ _5\"></span>modelos de valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>inputs <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>observables <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mercado <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>co<span class=\"_ _6\"></span>rroborados <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>datos observables de mercado. - <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>3: <span class=\"_ _9\"></span>Los inputs <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>ob<span class=\"_ _5\"></span>servables <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>se basan <span class=\"_ _9\"></span>en estimaciones <span class=\"_ _9\"></span>de su<span class=\"_ _2\"></span>puestos de <span class=\"_ _9\"></span>mercados para l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>determinaci\u00f3n de<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>precio <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>activo, <span class=\"_ _9\"></span>los da<span class=\"_ _2\"></span>tos <span class=\"_ _2\"></span>no <span class=\"_ _9\"></span>observables <span class=\"_ _2\"></span>utilizados <span class=\"_ _9\"></span>en los <span class=\"_ _25\"></span>mo<span class=\"_ _5\"></span>delos de valoraci\u00f3n son significativos en los valores razonables de<span class=\"_ _2\"></span> los a<span class=\"_ _5\"></span>ctivos. El conjunto de activos del Grupo Montebalito se valoran seg\u00fan la jerarqu\u00eda de nivel 3. En  el  caso <span class=\"_ _18\"> </span>de  los  edific<span class=\"_ _2\"></span>ios  Veiramar  <span class=\"ls11\">en<span class=\"_ _2\"></span><span class=\"ls0\">  Rep\u00fabl<span class=\"_ _2\"></span>ica  Dominicana,  el <span class=\"_ _18\"> </span>m\u00e9tod<span class=\"_ _5\"></span>o  de <span class=\"_ _17\"> </span>valoraci\u00f3n </span></span>utilizado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>experto <span class=\"_ _5\"></span>independiente <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>m\u00e9tod<span class=\"_ _5\"></span>o d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comparaci\u00f3n, <span class=\"_ _5\"></span>procediendo <span class=\"_ _5\"></span>a una <span class=\"_ _5\"></span>homogeneizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>obtenidos <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>estudio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>mercado, en <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>unci\u00f3n de las caracte<span class=\"_ _2\"></span>r\u00edsticas <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>nos u<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>tros, <span class=\"_ _2\"></span>contrast\u00e1ndose <span class=\"_ _2\"></span>todos <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>dat<span class=\"_ _5\"></span>os <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>considerando <span class=\"_ _9\"></span>la situaci\u00f3n urban\u00edstica <span class=\"_ _2\"></span>del i<span class=\"_ _2\"></span>nmueble, todo <span class=\"_ _9\"></span>ello debido <span class=\"_ _9\"></span>a la <span class=\"_ _9\"></span>variabilidad del <span class=\"_ _9\"></span>nivel de <span class=\"_ _9\"></span>ocupaci\u00f3n anual <span class=\"_ _9\"></span>de los<span class=\"_ _2\"></span> arrendamientos por tratarse de viviendas vacacionales.  El <span class=\"_ _2\"></span>grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>clasif<span class=\"_ _5\"></span>icados <span class=\"_ _9\"></span>como inmue<span class=\"_ _2\"></span>bles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _9\"></span>aquellos <span class=\"_ _2\"></span>destinados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>obtenci\u00f3n <span class=\"_ _9\"></span>de rentas <span class=\"_ _14\"> </span>futuras, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>aquellos <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>est\u00e1n <span class=\"_ _14\"> </span>siendo <span class=\"_ _14\"> </span>con<span class=\"_ _5\"></span>struidos <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>su <span class=\"_ _18\"> </span>uso <span class=\"_ _14\"> </span>futuro <span class=\"_ _18\"> </span>como<span class=\"_ _2\"></span> inversiones <span class=\"_ _22\"></span>inmobiliarias, <span class=\"_ _22\"></span>este <span class=\"_ _22\"></span>\u00faltimo <span class=\"_ _22\"></span>es <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Hotel <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>La <span class=\"_ _22\"></span>Cartuja. <span class=\"_ _6\"></span>Pa<span class=\"_ _5\"></span>ra <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>inmuebles destinados <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>obtenci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>rentas, <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>es <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _14\"> </span>Edificio <span class=\"_ _18\"> </span>Iberia <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>oficinas <span class=\"_ _14\"> </span>de<span class=\"_ _5\"></span> Tamberlick, la <span class=\"_ _2\"></span>metodolo<span class=\"_ _2\"></span>g\u00eda empleada <span class=\"_ _9\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n ha<span class=\"_ _2\"></span> sido <span class=\"_ _9\"></span>la de valora<span class=\"_ _2\"></span>r por <span class=\"_ _9\"></span>descuentos de flujos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>caja  (re<span class=\"_ _2\"></span>ntas), <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>con<span class=\"_ _5\"></span>siste <span class=\"_ _18\"> </span>en  la<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>capitaliz<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>ingresos <span class=\"_ _18\"> </span>netos <span class=\"_ _18\"> </span>est<span class=\"_ _5\"></span>imados procedentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>inmueble, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reversi\u00f3n. <span class=\"_ _f\"></span>Ello supone la <span class=\"_ _2\"></span>capitalizaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>actuales a<span class=\"_ _2\"></span> lo <span class=\"_ _9\"></span>largo del periodo, <span class=\"_ _9\"></span>junto con la <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>aci\u00f3n de cada una de las <span class=\"_ _5\"></span>rentas subsiguientes probables tras <span class=\"_ _5\"></span>las actualizaciones de las rentas o tras<span class=\"_ _3c\"> </span>la <span class=\"_ _5\"></span>formalizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>nuevos alqu<span class=\"_ _5\"></span>ileres en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>periodos <span class=\"_ _5\"></span>previstos, siemp<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>a part<span class=\"_ _5\"></span>ir del valor actual. <span class=\"_ _5\"></span>La rentabilidad aplicada (\u201cyield\u201d) a las d<span class=\"_ _5\"></span>istintas categor\u00edas de ingresos refleja todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>previsiones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>asociados <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>flujo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>esorer<span class=\"_ _5\"></span>\u00eda <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>inversi\u00f3n. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _5\"></span>del inmueble en curso de construcci\u00f3n, el mismo est\u00e1 valorado a coste. Las <span class=\"_ _9\"></span>hip\u00f3tesis <span class=\"_ _25\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>estudios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>experto <span class=\"_ _25\"></span>independiente <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>el <span class=\"_ _25\"></span>siguiente:<span class=\"_ _5\"></span> Hip\u00f3tesis base<span class=\"_ _2\"></span> Renta media m2  Tasa Actualizaci\u00f3n<span class=\"_ _2\"></span> % gastos de Propiedad sobre rentas Coeficiente ocupaci\u00f3n Edificio<span class=\"_ _2\"></span> Iberia 16,43 5,75% 3%<span class=\"ls0\"> </span>98<span class=\"ls0\">% </span>Edificio<span class=\"_ _2\"></span> Tamberlick 13,<span class=\"ls1c\">56</span> 6,25% 15%<span class=\"ls0\"> </span>70% Veiramar (1) 10,32 6,00% 6%<span class=\"ls0\"> </span>90%<span class=\"ls0\"> </span>(1) Las <span class=\"_ _9\"></span>tasaciones <span class=\"_ _9\"></span>realizadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>AT <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>alor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>real<span class=\"_ _5\"></span>izan <span class=\"_ _9\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>comparaci\u00f3n. <span class=\"_ _2\"></span>La <span class=\"_ _9\"></span>propia <span class=\"_ _2\"></span>entidad <span class=\"_ _9\"></span>ha <span class=\"_ _2\"></span>realizado un <span class=\"_ _25\"></span>estud<span class=\"_ _5\"></span>io alternativo siguiendo los criterios de flujos de caja descritos en el resumen anterior. El <span class=\"_ _22\"></span>experto <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>realiza<span class=\"lse\">do</span> <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>valoraciones, <span class=\"_ _6\"></span>solo <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>cuenta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tasa <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>ocupaci\u00f3n para <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>bicados <span class=\"_ _18\"> </span>en  Espa\u00f1a <span class=\"_ _18\"> </span>(Edificio  I<span class=\"_ _2\"></span>beria <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>Tamberli<span class=\"_ _5\"></span>ck)  en <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>determinaci\u00f3n <span class=\"_ _18\"> </span>del  val<span class=\"_ _2\"></span>or razonable. <span class=\"_ _f\"></span>Sin <span class=\"_ _f\"></span>embargo, <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>inmuebles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Veirama<span class=\"_ _5\"></span>r <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>icha <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>asa <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>ocupaci\u00f3n <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>ha tenido en cuenta <span class=\"_ _2\"></span>ya que <span class=\"_ _2\"></span>los mismos se <span class=\"_ _2\"></span>han valorado por c<span class=\"_ _2\"></span>omparabilidad con otros i<span class=\"_ _2\"></span>nmuebles de la zona por tratarse de viviendas vacacionales. El <span class=\"_ _9\"></span>impacto <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>sultante <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>una <span class=\"_ _9\"></span>posible <span class=\"_ _9\"></span>variaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>tasas <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>rentas, <span class=\"_ _2\"></span>ocupaci\u00f3n y de los gastos de explotaci\u00f3n es el siguiente: An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n de un cuarto de p<span class=\"_ _2\"></span>unto en tasas de desc<span class=\"_ _2\"></span>uento Aumento de <span class=\"_ _2\"></span>un cuarto de p<span class=\"_ _2\"></span>unto en tasas de desc<span class=\"_ _2\"></span>uento<span class=\"_ _2\"></span> Edificio Iberi<span class=\"_ _2\"></span>a 16.<span class=\"ls0\">5</span>60<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>(308) Edificio Tambe<span class=\"_ _2\"></span>rlick 1.<span class=\"ls0\">490 </span>27<span class=\"ls0\"> </span>(2<span class=\"ls0\">7) </span>Veiramar<span class=\"_ _2\"></span> 3.820 80<span class=\"ls0\"> </span>(<span class=\"ls1d\">78</span>) Total 21.870 423<span class=\"ls0\"> </span>(413) An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n de los costes (5%)<span class=\"_ _2\"></span> Aumento c<span class=\"_ _2\"></span>ostes (5%) Edificio Iberi<span class=\"_ _2\"></span>a 16.560<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(10) Edificio Tambe<span class=\"_ _2\"></span>rlick 1.490 6 (6) Veiramar<span class=\"_ _2\"></span> 3.820 6 (6) Total 21.870 22<span class=\"ls0\"> </span>(22) An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n renta (5%) Aumento r<span class=\"_ _2\"></span>enta (5%) Edificio Iberi<span class=\"_ _2\"></span>a 16.560<span class=\"ls0\"> </span>(347) 347<span class=\"ls0\"> </span>Edificio Tambe<span class=\"_ _2\"></span>rlick 1.490 (34) 34<span class=\"ls0\"> </span>Veiramar<span class=\"_ _2\"></span> 3.820 (190) 190<span class=\"ls0\"> </span>Total 21.870 (571) (571) En el <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inmuebles en <span class=\"_ _5\"></span>curso de <span class=\"_ _5\"></span>construcci\u00f3n, <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se ha <span class=\"_ _5\"></span>realizado an\u00e1lisis <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sensibilidad, en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>medida <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>\u00e1n <span class=\"_ _9\"></span>valorados <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>coste, <span class=\"_ _9\"></span>conforme <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>normativa <span class=\"_ _9\"></span>contable <span class=\"_ _9\"></span>aplicable<span class=\"ls1f\">  </span>hasta su puesta en marcha, estando su valor razonable por encima de su coste. La tasa de ocupaci\u00f3n real de <span class=\"_ _5\"></span>los inmuebles clasificados como inmuebles de inversi\u00f3n, a 31 de diciembre de 2025<span class=\"ls14\">, <span class=\"_ _5\"></span></span>ha sido de: Tasa de Ocupaci\u00f3n Edificio Iberia 100%<span class=\"ls0\"> </span>Tamberlick 76%<span class=\"ls0\"> </span>Veiramar 19<span class=\"ls0\">% </span>La <span class=\"_ _c\"> </span>tasa <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>ocupaci\u00f3n<span class=\"ls14\">, <span class=\"_ _d\"> </span></span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _d\"> </span>incorporado <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>obtenci\u00f3n <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>valor<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>razonable <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>ara <span class=\"_ _c\"> </span>los inmuebles <span class=\"_ _14\"> </span>ubicados <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>Esp<span class=\"_ _5\"></span>a\u00f1a <span class=\"_ _14\"> </span>(Edificio <span class=\"_ _18\"> </span>Iberia <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>Tamberlick). <span class=\"_ _14\"></span>Sin <span class=\"_ _14\"> </span>embargo, <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>resto <span class=\"_ _14\"> </span>de inmuebles <span class=\"_ _14\"> </span>dicha <span class=\"_ _14\"></span>tasa <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>ocupaci\u00f3n <span class=\"_ _14\"></span>no <span class=\"_ _14\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _14\"> </span>tenido <span class=\"_ _14\"> </span>en <span class=\"_ _14\"></span>cuenta <span class=\"_ _14\"></span>ya <span class=\"_ _b\"></span>que <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>mismos <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han<span class=\"_ _2\"></span> valorado  p<span class=\"_ _5\"></span>or  comparabilidad <span class=\"_ _c\"> </span>con  otros <span class=\"_ _c\"> </span>inmuebles  de <span class=\"_ _c\"> </span>la  zona <span class=\"_ _c\"> </span>por  tratarse <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>viviendas vacacionales. <span class=\"_ _14\"></span>Pa<span class=\"_ _2\"></span>ra <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Edificio <span class=\"_ _b\"></span>Iberia <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>Tamberlick, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tasa <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>ocupaci\u00f3n <span class=\"_ _b\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>ha<span class=\"_ _2\"></span> tenido en c<span class=\"_ _2\"></span>uenta, a e<span class=\"_ _2\"></span>fectos de la<span class=\"_ _2\"></span> valoraci\u00f3n,<span class=\"_ _2\"></span> ha si<span class=\"_ _2\"></span>do de un <span class=\"_ _9\"></span>98<span class=\"_ _5\"></span>% y<span class=\"_ _2\"></span> de un<span class=\"_ _2\"></span> 70% respectivamen<span class=\"_ _2\"></span>te. En <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>l<span class=\"_ _9\"></span>os <span class=\"_ _b\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _f\"></span>cat<span class=\"_ _5\"></span>alogados <span class=\"_ _f\"></span>como <span class=\"_ _b\"></span>inmuebles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>teni<span class=\"_ _5\"></span><span class=\"ls12\">do<span class=\"_ _5\"></span></span> <span class=\"_ _b\"></span>en cuenta <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>total <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>in<span class=\"_ _5\"></span>mueble, <span class=\"_ _22\"></span>incluidos <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>terrenos <span class=\"_ _22\"></span>sobre <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>ubican. <span class=\"_ _b\"></span>El <span class=\"_ _22\"></span>Grupo, para <span class=\"_ _14\"></span>determinar <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>terrenos <span class=\"_ _14\"></span>asociados <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>dichos <span class=\"_ _b\"></span>inmuebles <span class=\"_ _14\"></span>toma <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>cuenta <span class=\"_ _b\"></span>el porcentaje que <span class=\"_ _2\"></span>representa <span class=\"_ _2\"></span>el valor <span class=\"_ _9\"></span>del terreno so<span class=\"_ _2\"></span>bre el <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>otal del <span class=\"_ _2\"></span>inmueble <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> funci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e los <span class=\"_ _5\"></span>valores catastrales <span class=\"_ _5\"></span>de d<span class=\"_ _5\"></span>ichos inmuebles. Dich<span class=\"_ _5\"></span>a diferencia, p<span class=\"_ _5\"></span>or tant<span class=\"_ _6\"></span>o, est\u00e1 <span class=\"_ _5\"></span>explicada por <span class=\"_ _5\"></span>el simple hecho del aumento de valor del inmueble. Si un<span class=\"_ _5\"></span>a inversi\u00f3n inmobiliaria se <span class=\"_ _5\"></span>convierte en p<span class=\"_ _5\"></span>ropiedad ocupada por <span class=\"_ _5\"></span>sus propietarios, \u00e9<span class=\"_ _5\"></span>sta se reclasifica <span class=\"_ _14\"> </span>como <span class=\"_ _18\"> </span>inmovilizado <span class=\"_ _14\"> </span>material. <span class=\"_ _14\"> </span>Su <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>razonable <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>reclasificaci\u00f3n <span class=\"_ _14\"> </span>se convierte en su coste para los efectos contables posteriores. Si <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>propiedad<span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>ocupadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>propietarios <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>convierte <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>inversi\u00f3n inmobiliaria, <span class=\"_ _6\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cambiado, <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>resultante <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el valor <span class=\"_ _6\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _5\"></span>elemento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>echa <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>transferencia <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>tratad<span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _5\"></span>forma que una revaluaci\u00f3n seg\u00fan la NIC 16.  Cuando una inversi\u00f3n inmobiliaria se <span class=\"_ _2\"></span>somete a u<span class=\"_ _2\"></span>n cambio de su uso, <span class=\"_ _2\"></span>evidenciado por el i<span class=\"_ _2\"></span>nicio de  un  desarrollo  inmobiliario  sobre  la  inversi\u00f3n  inmobiliaria  para  su  post<span class=\"_ _5\"></span>erior  venta,  la propiedad <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>tran<span class=\"_ _5\"></span>sfiere <span class=\"_ _22\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>existe<span class=\"_ _5\"></span>ncias. <span class=\"_ _f\"></span>El <span class=\"_ _b\"></span>coste <span class=\"_ _f\"></span>atribuido <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>propied<span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>d <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>posterior contabilizaci\u00f3n como existencias es su valor razonable a la fec<span class=\"_ _2\"></span>ha del cambio de su uso. <span class=\"_ _5\"></span> Adicionalmente, <span class=\"_ _6\"></span>tendr\u00e1 <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ransferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>existencias <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>inmobiliarias cuando hay u<span class=\"_ _5\"></span>n cambio <span class=\"_ _5\"></span>en el uso <span class=\"_ _5\"></span>de un <span class=\"_ _5\"></span>activo evidenciado <span class=\"_ _5\"></span>por el comienzo <span class=\"_ _5\"></span>de un <span class=\"_ _5\"></span>contrato de<span class=\"_ _6\"></span> arrendamiento <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>mismo. <span class=\"_ _6\"></span>Cuando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>decide <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _5\"></span>clasificado <span class=\"_ _6\"></span>en inversiones <span class=\"_ _6\"></span>inmob<span class=\"_ _5\"></span>iliarias <span class=\"_ _6\"></span>sin <span class=\"_ _6\"></span>desarrollo <span class=\"_ _22\"></span>inmobiliario <span class=\"_ _6\"></span>posterior, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>mantiene <span class=\"_ _22\"></span>clasificado <span class=\"_ _6\"></span>como inversi\u00f3n inmobiliaria hasta su venta.  Las <span class=\"_ _b\"></span>valoraciones <span class=\"_ _b\"></span><span class=\"ls12\">ha</span>n <span class=\"_ _b\"></span>sido <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>acu<span class=\"_ _2\"></span>erdo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Est\u00e1ndares <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>Valoraci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Tasaci\u00f3n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC). e)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Arrendamientos y otras <span class=\"_ _2\"></span>operaciones de car\u00e1cter similar </span></span>Arrendamientos financieros<span class=\"_ _3c\"> </span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>clasifica <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>arrendamiento <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciero <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>econ\u00f3micas del acuerdo de arrenda<span class=\"_ _2\"></span>miento se deduce que se<span class=\"_ _2\"></span> le han transferido<span class=\"_ _2\"></span> sustancialmente todos los<span class=\"_ _2\"></span> riesgos <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>beneficios <span class=\"_ _5\"></span>inherentes <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>propiedad <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>objeto <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>contrat<span class=\"_ _5\"></span>o. <span class=\"_ _6\"></span>En <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que no <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>cumplan <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>con<span class=\"_ _5\"></span>diciones <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>ontrato <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>arrendamiento <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>consid<span class=\"_ _5\"></span>erado <span class=\"_ _b\"></span>como financiero, \u00e9ste se considerar\u00e1 como un arrendamiento opera<span class=\"_ _2\"></span>tivo. Para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>arrendamiento <span class=\"_ _25\"></span>fin<span class=\"_ _5\"></span>anciero, <span class=\"_ _25\"></span>al <span class=\"_ _9\"></span>inicio <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>mismo, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>registra <span class=\"_ _25\"></span>un <span class=\"_ _2\"></span>activo de <span class=\"_ _b\"></span>acue<span class=\"_ _5\"></span>rdo <span class=\"_ _b\"></span>con <span class=\"_ _14\"></span>su <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>aturaleza, <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _14\"></span>se <span class=\"_ _b\"></span>trate <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _14\"></span>ele<span class=\"_ _2\"></span>mento <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>inmovilizado <span class=\"_ _b\"></span>material <span class=\"_ _b\"></span>o intangible, <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _14\"></span>pasivo <span class=\"_ _f\"></span>finan<span class=\"_ _5\"></span>ciero <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>importe, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>ser\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _5\"></span>nor <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span>tre <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _b\"></span>valor razonable <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>activo <span class=\"_ _14\"> </span>arrend<span class=\"_ _5\"></span>ado <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>actual <span class=\"_ _18\"> </span>al <span class=\"_ _14\"> </span>inicio <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>arrendamiento <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>pagos m\u00ednimos <span class=\"_ _2a\"> </span>acordados. <span class=\"_ _11\"> </span>Para <span class=\"_ _2a\"> </span>el <span class=\"_ _2a\"> </span>c\u00e1lculo <span class=\"_ _11\"> </span>del <span class=\"_ _2a\"> </span>valor <span class=\"_ _11\"> </span>actual <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _2a\"> </span>m\u00ednimos <span class=\"_ _11\"> </span>por <span class=\"_ _2a\"> </span>el arrendamiento  se <span class=\"_ _17\"> </span>utiliza <span class=\"_ _17\"> </span>el  tipo <span class=\"_ _17\"> </span>de  inter\u00e9s <span class=\"_ _17\"> </span>impl\u00edcito <span class=\"_ _17\"> </span>del  contrato  y  si<span class=\"_ _2\"></span>  \u00e9ste <span class=\"_ _17\"> </span>no  se <span class=\"_ _17\"> </span>puede determinar, el tipo de inter\u00e9s del arrendatario para operaciones similares. La <span class=\"_ _5\"></span>carga <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciera t<span class=\"_ _5\"></span>otal se <span class=\"_ _6\"></span>distribuye <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>imputa <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la Estado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Resultados <span class=\"_ _5\"></span>Consolidado<span class=\"ls20\">s <span class=\"_ _5\"></span></span>del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>devenga, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>del tipo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>inter\u00e9s <span class=\"_ _14\"> </span>efectivo. <span class=\"_ _14\"> </span>Las <span class=\"_ _18\"> </span>cuotas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>car\u00e1cter <span class=\"_ _14\"> </span>contingente <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>registran <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>gastos <span class=\"_ _14\"> </span>del ejercicio en que se incurre en ellas. A <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _25\"></span>re<span class=\"_ _5\"></span>conocidos <span class=\"_ _25\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>E<span class=\"_ _5\"></span>stado <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>Situaci\u00f3n <span class=\"_ _9\"></span>Financiera <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>consecuencia de <span class=\"_ _22\"></span>arrendamientos <span class=\"_ _22\"></span>financieros, <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>les <span class=\"_ _f\"></span>aplican <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>criter<span class=\"_ _5\"></span>ios <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>amortizaci\u00f3n, <span class=\"_ _22\"></span>deterioro <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>baja que les corresponden seg\u00fan su naturaleza. Arrendamientos operativos Cuando <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _22\"></span>consolidadas <span class=\"_ _6\"></span>act\u00fa<span class=\"_ _5\"></span>an <span class=\"_ _6\"></span>como <span class=\"_ _22\"></span>arrendadoras <span class=\"_ _22\"></span>presentan <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _6\"></span>razonab<span class=\"_ _5\"></span>le de los bienes arrendados en el<span class=\"_ _2\"></span> ep\u00edgrafe \u201cInversiones inm<span class=\"_ _2\"></span>obiliarias\u201d. Los ingresos <span class=\"_ _2\"></span>procedentes de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>ganancias <span class=\"_ _6\"></span>de </span>forma lineal. Cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _25\"></span>consolidadas <span class=\"_ _9\"></span>act\u00faan <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>arrendatarias <span class=\"_ _25\"></span>se <span class=\"_ _9\"></span>aplican <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>descritos en las Notas 4 c). f)<span class=\"ff6 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Instrumentos financieros </span></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>\u00fanicamente <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>financiero <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Situaci\u00f3n <span class=\"_ _9\"></span>Financiera Consolidado <span class=\"_ _b\"></span>cuando <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>conviert<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>parte <span class=\"_ _f\"></span>obligad<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>o <span class=\"_ _f\"></span>negocio <span class=\"_ _b\"></span>jur\u00eddico <span class=\"_ _b\"></span>en cuesti\u00f3n, conforme a las disposiciones del mismo. El <span class=\"_ _24\"> </span>Grupo <span class=\"_ _1a\"> </span>determina <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>clasificaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>sus <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>financieros <span class=\"_ _1a\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>momento <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>su reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>cuando est\u00e1 <span class=\"_ _9\"></span>permitido <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>es apropiado, <span class=\"_ _9\"></span>se reeval\u00fa<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>clasificaci\u00f3n en cada cierre del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _18\"> </span>instrumentos <span class=\"_ _18\"> </span>financieros, <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>efectos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>valoraci\u00f3n, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>clasificar\u00e1n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>alguna <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las siguientes categor\u00edas: 1.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">A coste amortizado </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en otro resultado in<span class=\"_ _2\"></span>tegral (patrimonio)<span class=\"_ _5\"></span> </span></span>3.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en el estado de resultados consolidados. </span></span>Esta <span class=\"_ _1c\"> </span>clasificaci\u00f3n <span class=\"_ _d\"> </span>depender\u00e1 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>modo <span class=\"_ _d\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>entidad <span class=\"_ _1c\"> </span>gestione <span class=\"_ _d\"> </span>sus <span class=\"_ _1c\"> </span>instrumentos financieros <span class=\"_ _b\"></span>(instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio, <span class=\"_ _b\"></span>cr\u00e9ditos, <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>rep<span class=\"_ _5\"></span>resentativos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>deuda, <span class=\"_ _b\"></span>entre otros), <span class=\"_ _f\"></span>su <span class=\"_ _22\"></span>modelo <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>negocio <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>existencia <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>contractuales <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>los activos financieros espec\u00edficamente definidos: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>objetivo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>modelo <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>n<span class=\"_ _5\"></span>egocio <span class=\"_ _f\"></span>es <span class=\"_ _22\"></span>mantener <span class=\"_ _b\"></span>un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>fin <span class=\"_ _f\"></span>de </span></span>cobrar <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de e<span class=\"_ _2\"></span>fectivo <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>y, <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _25\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>contrato, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reciben flujos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>fechas <span class=\"_ _18\"> </span>espec\u00edficas <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>constituyen <span class=\"_ _18\"> </span>exclusivamente <span class=\"_ _17\"> </span>pagos <span class=\"_ _14\"> </span>del principal <span class=\"_ _22\"></span>m\u00e1s <span class=\"_ _22\"></span>intereses <span class=\"_ _22\"></span>sobre <span class=\"_ _22\"></span>dicho <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rincipal, <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo <span class=\"_ _22\"></span>financiero <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>valorar\u00e1 <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>coste amortizado. Los activos <span class=\"_ _2\"></span>financieros d<span class=\"_ _2\"></span>el Grupo cor<span class=\"_ _2\"></span>responden en gra<span class=\"_ _2\"></span>n parte<span class=\"_ _2\"></span> a cr\u00e9ditos <span class=\"_ _2\"></span>y valores representativos <span class=\"_ _9\"></span>de deuda <span class=\"ls4\">y,</span> por tant<span class=\"_ _2\"></span>o, se valora<span class=\"_ _2\"></span>n a cost<span class=\"_ _2\"></span>e amortizado, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, coste <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>cobros <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>rendimientos <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de su <span class=\"_ _f\"></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _f\"></span>efectivo <span class=\"_ _f\"></span>pendientes <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cobro<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>aju<span class=\"_ _5\"></span>stado <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>cualquier <span class=\"_ _f\"></span>p\u00e9rdida <span class=\"_ _f\"></span>por deterioro reconocida, si en su caso procediera la misma. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El tipo <span class=\"_ _2\"></span>de i<span class=\"_ _2\"></span>nter\u00e9s efec<span class=\"_ _2\"></span>tivo c<span class=\"_ _2\"></span>onsiste en <span class=\"_ _2\"></span>la tasa <span class=\"_ _9\"></span>que iguala <span class=\"_ _2\"></span>el coste <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>a la <span class=\"_ _9\"></span>totalidad de </span></span>sus <span class=\"_ _d\"> </span>flujos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>efectivo <span class=\"_ _c\"> </span>est<span class=\"_ _5\"></span>imados <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _c\"> </span>t<span class=\"_ _5\"></span>odos <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>conceptos <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>largo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>vida remanente <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>inversi\u00f3n. <span class=\"_ _22\"></span>Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>deudores <span class=\"_ _f\"></span>comerciales <span class=\"_ _22\"></span>propias del <span class=\"_ _18\"> </span>tr\u00e1fico <span class=\"_ _18\"> </span>habitual <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>registran <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>nominal <span class=\"_ _18\"> </span>corregido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>las p\u00e9rdidas crediticias esperadas a lo largo de su vida. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _5\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jetivo <span class=\"_ _6\"></span>tanto <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo </span></span>contractuales com<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>seg\u00fan las <span class=\"_ _9\"></span>condiciones d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>contrato, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>reciben flujos <span class=\"_ _9\"></span>de efectivo e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>fechas esp<span class=\"_ _2\"></span>ec\u00edficas q<span class=\"_ _2\"></span>ue c<span class=\"_ _2\"></span>onstituyen <span class=\"_ _2\"></span>exclusivamente <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipal <span class=\"_ _2\"></span>m\u00e1s intereses <span class=\"_ _17\"> </span>sobre <span class=\"_ _18\"> </span>dicho <span class=\"_ _18\"> </span>principal,  l<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>activos <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>valorar\u00e1n <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>con cambios en otro resultado integral (patrimonio). Los intereses, deterioro y diferencias<span class=\"_ _2\"></span> de cambio se<span class=\"_ _2\"></span> regis<span class=\"_ _2\"></span>tran e<span class=\"_ _2\"></span>n resultados c<span class=\"_ _2\"></span>omo en<span class=\"_ _2\"></span> el <span class=\"_ _9\"></span>mo<span class=\"_ _5\"></span>delo de <span class=\"_ _2\"></span>coste am<span class=\"_ _2\"></span>ortizado. El <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>to de <span class=\"_ _5\"></span>variaciones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _5\"></span>en part<span class=\"_ _5\"></span>idas d<span class=\"_ _5\"></span>e patrimonio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reciclan a estado de resultados consolidado en su venta. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fuera <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>escenario<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>anteriores, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>regla <span class=\"_ _9\"></span>general <span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>en </span></span>a <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _24\"> </span>cambios <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _24\"> </span>resultados <span class=\"_ _24\"> </span>consolidado. <span class=\"_ _24\"> </span>Se<span class=\"_ _2\"></span> clasificar\u00e1n <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>este <span class=\"_ _b\"></span>m\u00e9todo, <span class=\"_ _b\"></span>principalmente <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio, <span class=\"_ _f\"></span>salvo que  en  el <span class=\"_ _c\"> </span>momento  inicial  se  clasifiquen  a<span class=\"_ _5\"></span>  ef<span class=\"_ _5\"></span>ectos  de  su  valoraci\u00f3n <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>valor razonable con cambios en otro resultado integral. No <span class=\"_ _9\"></span>obstante, <span class=\"_ _9\"></span>hay d<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>opciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>designaci\u00f3n <span class=\"_ _9\"></span>irrevocable <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _9\"></span>inicial: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Un  instrumento <span class=\"_ _c\"> </span>de  patrimonio, <span class=\"_ _c\"> </span>siempre  y  cuando  no <span class=\"_ _c\"> </span>se  mantenga <span class=\"_ _c\"> </span>con  fines  de </span></span>negociaci\u00f3n, <span class=\"_ _14\"></span>puede <span class=\"_ _b\"></span>designarse <span class=\"_ _14\"></span>para <span class=\"_ _b\"></span>valorar <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _14\"></span>razonable <span class=\"_ _b\"></span>con <span class=\"_ _14\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>otro resultado <span class=\"_ _2\"></span>integral <span class=\"_ _9\"></span>(Patrimonio), <span class=\"_ _9\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>venta d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>permite<span class=\"_ _2\"></span> la <span class=\"_ _14\"></span>imputaci\u00f3n <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>est<span class=\"_ _2\"></span>ado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>resultados <span class=\"_ _14\"> </span>consolidado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _14\"> </span>importes <span class=\"_ _14\"> </span>reconocidos <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> patrimonio y \u00fanicamente se llevan a resultados los dividendos.<span class=\"_ _3c\"> </span>Un activo financiero tambi\u00e9n puede ser desig<span class=\"_ _2\"></span>nado para ser valorado a valor razonable con cambios en el estado de resultados consolidado, si de esta manera se reduce o elimina una asimetr\u00eda <span class=\"ffd\">contable \u201cFair Value Option\u201d</span><span class=\"ffd\">.</span> Pr\u00e9stamos y partidas a cobrar y d\u00e9bitos y part<span class=\"_ _2\"></span>idas a pagar Pr\u00e9stamos y partidas a cobrar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican:<span class=\"_ _3c\"> </span> a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _14\"> </span>operaciones <span class=\"_ _b\"></span>comerciales: <span class=\"_ _14\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _14\"></span>originados <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _14\"></span>de </span></span>bienes y la prestaci\u00f3n de servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _27\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _27\"> </span>no <span class=\"_ _16\"> </span>comerciales: <span class=\"_ _27\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _27\"> </span>que, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>siendo </span></span>instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio <span class=\"_ _b\"></span>ni <span class=\"_ _f\"></span>derivados, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>tienen <span class=\"_ _b\"></span>origen <span class=\"_ _f\"></span>comercial, <span class=\"_ _f\"></span>cuyos <span class=\"_ _f\"></span>cobros <span class=\"_ _b\"></span>son <span class=\"_ _f\"></span>de cuant\u00eda <span class=\"_ _2\"></span>determinada <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>determinable, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>no se <span class=\"_ _9\"></span>negocian <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>un mercado <span class=\"_ _25\"></span>activo. No <span class=\"_ _9\"></span>incluyen aquellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>pueda <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>recuperar <span class=\"_ _25\"></span>sustancialmente <span class=\"_ _9\"></span>toda la  inversi\u00f3n  i<span class=\"_ _2\"></span>nicial,  por <span class=\"_ _17\"> </span>circunstancias  diferen<span class=\"_ _2\"></span>tes  al  de<span class=\"_ _2\"></span>terioro  crediticio<span class=\"_ _2\"></span>.  Estos  \u00faltimos <span class=\"_ _17\"> </span>se clasifican como disponibles para la venta. D\u00e9bitos y partidas a pagar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">D\u00e9b<span class=\"_ _5\"></span>itos <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>operaciones <span class=\"_ _6\"></span>comerciales: <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _22\"></span>originados <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>compra <span class=\"_ _22\"></span>de </span></span>bienes y servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">D<span class=\"_ _5\"></span>\u00e9bitos <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>comer<span class=\"_ _5\"></span>ciales: <span class=\"_ _27\"> </span>pasivos <span class=\"_ _16\"> </span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _16\"> </span>que, <span class=\"_ _27\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _16\"> </span>siendo </span></span>instrumentos derivados, no tienen origen comercial. Inicialmente, <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _f\"></span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _f\"></span>incluidos <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>esta <span class=\"_ _14\"></span>ca<span class=\"_ _2\"></span>tegor\u00eda <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able, <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>precio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n, <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _f\"></span>equivale <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles. No  obstante,  lo  s<span class=\"_ _2\"></span>e\u00f1alado  en  el<span class=\"_ _2\"></span>  p\u00e1rrafo  anterior,  los<span class=\"_ _2\"></span>  cr\u00e9ditos  y <span class=\"_ _18\"> </span>d\u00e9b<span class=\"_ _5\"></span>itos  por <span class=\"_ _17\"> </span>operaciones comerciales  con  vencimiento  no  superior  a  u<span class=\"_ _2\"></span>n  a\u00f1o  y  que  no  tie<span class=\"_ _2\"></span>nen  un  tipo  de  inter\u00e9s<span class=\"_ _2\"></span> contractual, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>anticipos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>personal, <span class=\"_ _6\"></span>los dividendos <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobrar y los desembolsos exigid<span class=\"_ _2\"></span>os sobre instrumentos de <span class=\"_ _2\"></span>patrimonio, cuyo importe se<span class=\"_ _2\"></span> espera recibir en el <span class=\"_ _9\"></span>corto <span class=\"_ _2\"></span>plazo, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>desembolsos exigidos <span class=\"_ _9\"></span>por t<span class=\"_ _2\"></span>erceros <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>participaciones, <span class=\"_ _9\"></span>cuyo importe se <span class=\"_ _f\"></span>esp<span class=\"_ _5\"></span>era <span class=\"_ _f\"></span>pagar <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _f\"></span>plazo, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>valoran <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>nominal <span class=\"_ _f\"></span>cu<span class=\"_ _6\"></span>ando <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>no actualizar los Flujos de Efectivo no resulta significativo. En <span class=\"_ _5\"></span>valoraciones poster<span class=\"_ _5\"></span>iores, tanto <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>como pasivos, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>valoran por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>amortizado. Los <span class=\"_ _6\"></span>intereses <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>Estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Resultados <span class=\"_ _6\"></span>Consolidado, <span class=\"_ _5\"></span>aplicando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _3c\"> </span> No <span class=\"_ _5\"></span>obstante, <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>anterior, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>d\u00e9bitos <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>cimiento no <span class=\"_ _6\"></span>superior <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>a\u00f1<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se valoraron <span class=\"_ _5\"></span>inicialmente por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor nominal <span class=\"_ _5\"></span>contin\u00faan <span class=\"_ _5\"></span>valor\u00e1ndose por <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>importe, salvo, en el caso de cr\u00e9ditos que se hubieran deteriorado. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>deteriorado, <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>decir, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existe <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una reducci\u00f3n <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>retraso <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _17\"> </span>flujos <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>estimados <span class=\"_ _14\"> </span>futuros <span class=\"_ _18\"> </span>correspondientes <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>dicho activo. La <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>cuen<span class=\"_ _5\"></span>tas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _9\"></span>corresponde <span class=\"_ _9\"></span>a l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>diferencia entre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>estima <span class=\"_ _6\"></span>van <span class=\"_ _5\"></span>a generar, <span class=\"_ _e\"> </span>descontados <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>tipo <span class=\"_ _21\"> </span>de <span class=\"_ _e\"> </span>inter\u00e9s <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>calculado <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>momento<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>su reconocimiento inicial. La <span class=\"_ _9\"></span>correcci\u00f3n <span class=\"_ _2\"></span>valorativa <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deudores <span class=\"_ _2\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2025<span class=\"_ _5\"></span><span class=\"ls0\">, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado </span></span>en funci\u00f3n d<span class=\"_ _2\"></span>el an\u00e1lisis <span class=\"_ _2\"></span>de cada <span class=\"_ _2\"></span>uno de<span class=\"_ _2\"></span> los saldos<span class=\"_ _2\"></span> individualizados <span class=\"_ _2\"></span>pendientes de<span class=\"_ _2\"></span> cobro <span class=\"_ _2\"></span>a dicha fecha.  Estos activos a efectos de valoraci\u00f3n se valoran a \u201ccoste amortizado\u201d.<span class=\"ff1\"> </span>Inversiones a coste amortizado Corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>representativos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>deuda, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>vencimiento <span class=\"_ _5\"></span>fijada, <span class=\"_ _5\"></span>que comportan <span class=\"_ _6\"></span>cobros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuant\u00eda <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminada <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>determinable, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negocian <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mercado activo, y <span class=\"_ _2\"></span>para los<span class=\"_ _2\"></span> que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo tiene la<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>ntenci\u00f3n efectiva <span class=\"_ _2\"></span>y la <span class=\"_ _2\"></span>capacidad <span class=\"_ _9\"></span>de co<span class=\"_ _5\"></span>nservarlos hasta su vencimiento. Se <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>an <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _1c\"> </span>que <span class=\"_ _d\"> </span>equivale <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles.<span class=\"_ _3c\"> </span> En valoraciones posteriores, se valoran<span class=\"_ _2\"></span> por su coste<span class=\"_ _2\"></span> amortizado. Los intereses devenga<span class=\"_ _2\"></span>dos se contabilizan en <span class=\"_ _5\"></span>la Estado <span class=\"_ _5\"></span>de Resultados<span class=\"_ _5\"></span> Consolidado, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo del tipo <span class=\"_ _5\"></span>de inter\u00e9s efectivo. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva de que el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de un activo se <span class=\"_ _2\"></span>ha deteriorado. La <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _2\"></span>deterioro corresponde<span class=\"_ _2\"></span> a la diferencia entre su valor en libros y el valor de mercado del instrumento. Activos y pasivos financieros a valor razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>estado <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>r<span class=\"_ _5\"></span>esultados consolidados. Un <span class=\"_ _17\"> </span>activo/pasivo <span class=\"_ _18\"> </span>fin<span class=\"_ _5\"></span>anciero <span class=\"_ _18\"> </span>se  clasi<span class=\"_ _2\"></span>fica <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>entro <span class=\"_ _18\"> </span>de  esta <span class=\"_ _18\"> </span>categor\u00eda  a<span class=\"_ _9\"></span>  efectos <span class=\"_ _18\"> </span>de  valoraci\u00f3<span class=\"_ _2\"></span>n cuando: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Se adqu<span class=\"_ _5\"></span>iri\u00f3/emiti\u00f3 con el prop\u00f3sito de venderlo e<span class=\"_ _2\"></span>n el corto plazo.<span class=\"_ _3c\"> </span></span></span>b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Forma<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>nstrumentos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>identificados <span class=\"_ _b\"></span>y <span class=\"_ _14\"> </span>gestionados </span></span>conjuntamente, <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la que <span class=\"_ _9\"></span>existen evidencias <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>actuaciones <span class=\"_ _9\"></span>recientes par<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>obtener <span class=\"_ _2\"></span>ganancias en el corto plazo. c)<span class=\"ffc ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Es <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>instrumento <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nanciero <span class=\"_ _14\"></span>derivado, <span class=\"_ _14\"></span>siem<span class=\"_ _2\"></span>pre <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _14\"> </span>sea <span class=\"_ _14\"></span>un <span class=\"_ _b\"></span>contrato <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>garant\u00eda<span class=\"_ _2\"></span> </span></span>financiera ni haya sido designado como instrumento de cobertura. Los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _25\"></span>negociar <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valoran <span class=\"_ _9\"></span>inicialmente <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor razonable, <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>es <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>precio <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la  tran<span class=\"_ _5\"></span>sacci\u00f3n, <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>equivale <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _c\"> </span>razonable  d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>la contraprestaci\u00f3n <span class=\"_ _22\"></span>entregada. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>costes <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ransacci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>les <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>directa<span class=\"_ _5\"></span>mente <span class=\"_ _22\"></span>at<span class=\"_ _5\"></span>ribuibles<span class=\"_ _2\"></span> se reconocen en la Estado de Resultados Consolidado del ejercicio. En <span class=\"_ _18\"> </span>valoraciones <span class=\"_ _17\"> </span>posteriores, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>valoran <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable, <span class=\"_ _17\"> </span>sin <span class=\"_ _18\"> </span>deducir <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>costes <span class=\"_ _14\"> </span>de transacci\u00f3n en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se pudiera <span class=\"_ _5\"></span>incurrir en <span class=\"_ _5\"></span>su enajenaci\u00f3n. <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>cambios que <span class=\"_ _5\"></span>se pro<span class=\"_ _5\"></span>ducen en <span class=\"_ _5\"></span>el valor razonable se imputan en la Estado de Resultados Consolidado del eje<span class=\"_ _2\"></span>r<span class=\"_ _5\"></span>cicio. Baja de activos financieros Un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero, <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>mismo, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>baja <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>expiran <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _b\"></span>cedido <span class=\"_ _22\"></span>los derechos contractuales sobre los Flujos de Efectivo d<span class=\"_ _5\"></span>el activo financiero, y se han transferid<span class=\"_ _2\"></span>o de manera sustancial los riesgos y beneficios inherentes a su propieda<span class=\"_ _2\"></span>d.<span class=\"_ _5\"></span> Baja de pasivos financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corres<span class=\"_ _2\"></span>pondiente. <span class=\"_ _5\"></span> Clasificaci\u00f3n de deudas entre corriente y no corriente En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciera <span class=\"_ _5\"></span>consolidado <span class=\"_ _6\"></span>adjunto, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n de sus <span class=\"_ _5\"></span>vencimientos, es decir, <span class=\"_ _5\"></span>se clasifican como deudas <span class=\"_ _5\"></span>corrientes aquellas con vencimiento igual <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>anterior <span class=\"_ _2\"></span>a <span class=\"_ _25\"></span>doce <span class=\"_ _2\"></span>meses <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>deudas <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>corrientes <span class=\"_ _25\"></span>las <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vencimiento <span class=\"_ _9\"></span>superior <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>dicho periodo.  g)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Exi<span class=\"_ _5\"></span>stencias </span></span>Este <span class=\"_ _24\"> </span>ep\u00edgrafe <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _1c\"> </span>financiera <span class=\"_ _24\"> </span>recoge <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _24\"> </span>las <span class=\"_ _1c\"> </span>en<span class=\"_ _5\"></span>tidades<span class=\"_ _2\"></span> consolidadas: 1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Mantienen para su venta en el curso ordinario de su negocio. </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Tienen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo con dicha acti<span class=\"_ _2\"></span>vidad.<span class=\"_ _5\"></span> </span></span>3.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Prev\u00e9n consumirlos en el proceso de producci\u00f3n o en la prestaci\u00f3n de ser<span class=\"_ _2\"></span>vicios.<span class=\"_ _5\"></span> </span></span>El Grupo  considera  que <span class=\"_ _c\"> </span>sus  existencias  no  cumplen  los  requisitos  de  la  NIC  40<span class=\"_ _5\"></span>  para  su consideraci\u00f3n como inversiones inmobiliarias. Co<span class=\"_ _2\"></span>nsecuentemente, se consideran exist<span class=\"_ _2\"></span>encias<span class=\"_ _5\"></span>, los terrenos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>dem\u00e1s pr<span class=\"_ _2\"></span>opiedades q<span class=\"_ _2\"></span>ue se <span class=\"_ _2\"></span>mantienen <span class=\"_ _2\"></span>para su <span class=\"_ _9\"></span>venta una ve<span class=\"_ _2\"></span>z <span class=\"_ _2\"></span>se integran en u<span class=\"_ _2\"></span>na promoci\u00f3n <span class=\"_ _5\"></span>inmobiliaria, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>todos <span class=\"_ _6\"></span>aquellos suelo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>destinados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ser <span class=\"_ _5\"></span>promocionados <span class=\"_ _5\"></span>y/o vendidos en el curso normal del negocio. Terrenos y solares Destinados a promociones inmobiliarias. Se valoran a su<span class=\"_ _2\"></span> precio de adquisici\u00f3n, incrementa<span class=\"_ _2\"></span>do por <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>costes <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>ob<span class=\"_ _2\"></span>ras <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>urbanizaci\u00f3n, <span class=\"_ _b\"></span>si <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>hubiere, <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>gastos <span class=\"_ _b\"></span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _14\"></span>la compra <span class=\"_ _17\"> </span>(Impuesto <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>Transmisiones <span class=\"_ _18\"> </span>Patrimoniales,  gast<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>Registro,  e<span class=\"_ _2\"></span>tc<span class=\"_ _5\"></span>.) <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>gastos financieros incurridos <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>el periodo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ejecuci\u00f3n d<span class=\"_ _2\"></span>e las <span class=\"_ _2\"></span>obras de <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>rbanizaci\u00f3n, o su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>neto de <span class=\"_ _f\"></span>realizaci\u00f3n <span class=\"_ _22\"></span><span class=\"ls11\">en</span> <span class=\"_ _f\"></span><span class=\"ls11\">el</span> <span class=\"_ _f\"></span>supuesto <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>\u00e9ste <span class=\"_ _f\"></span>fuese <span class=\"_ _22\"></span>inferior.<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>En <span class=\"_ _f\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>el <span class=\"_ _22\"></span>coste <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>libros <span class=\"_ _22\"></span>sea superior <span class=\"_ _18\"> </span>a  s<span class=\"_ _9\"></span>u  valor<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>neto <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>realizaci\u00f3n, <span class=\"_ _17\"> </span>se <span class=\"_ _18\"> </span>reduce <span class=\"_ _17\"> </span>este <span class=\"_ _18\"> </span>hasta <span class=\"_ _18\"> </span>llegar <span class=\"_ _17\"> </span>al <span class=\"_ _18\"> </span>mencionado <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span> dotando, en su caso, el deterioro correspondiente. Promociones en curso y promociones construidas Los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _6\"></span>ya <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inalizados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>producci\u00f3n que <span class=\"_ _b\"></span>incluye <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>solares, <span class=\"_ _22\"></span>u<span class=\"_ _5\"></span>rbanizaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>construcci\u00f3n, <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>activaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>gastos <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>inancieros incurridos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>urante <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nstrucci\u00f3n, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>s <span class=\"_ _14\"></span>dir<span class=\"_ _2\"></span>ectos <span class=\"_ _b\"></span>e <span class=\"_ _14\"> </span>indirectos<span class=\"_ _2\"></span> imputables  a  los  mismos.  Los  gastos  comerciales  se  cargan  en  el  Estado  de  Resultados Consolidado del periodo en que se incurren.  Se <span class=\"_ _5\"></span>consideran <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>obras <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _5\"></span>incurridos <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>promociones <span class=\"_ _5\"></span>inmobiliarias, <span class=\"_ _6\"></span>o parte de las mismas, cuya construcci\u00f3n no se ha finalizado a la <span class=\"_ _2\"></span>fecha de cierre del ejercicio.  Las <span class=\"_ _6\"></span>socied<span class=\"_ _5\"></span>ades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _22\"></span>siguen <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>criterio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>transferir <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>costes <span class=\"_ _6\"></span>acumulados <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>\u201cObra <span class=\"_ _6\"></span>en curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n\u201d a <span class=\"_ _5\"></span>\u201cInmuebles <span class=\"_ _5\"></span>terminados\u201d correspondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>aquellas <span class=\"_ _5\"></span>promociones, o parte de las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Se <span class=\"_ _9\"></span>consideran <span class=\"_ _25\"></span>existen<span class=\"_ _5\"></span>cias <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>aquellas <span class=\"_ _9\"></span><span class=\"ls19\">en<span class=\"_ _5\"></span><span class=\"ls0\"> <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _25\"></span>pre<span class=\"_ _5\"></span>vista <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>estima </span></span>igual o inferior al a\u00f1o. El <span class=\"_ _5\"></span>coste de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obras en <span class=\"_ _5\"></span>curso y <span class=\"_ _5\"></span>terminadas <span class=\"_ _5\"></span>se reduce <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor neto <span class=\"_ _5\"></span>de realizaci\u00f3n dot<span class=\"_ _5\"></span>ando, en su caso, el deterioro correspondiente. Deterioro de valor de existencias Al <span class=\"_ _c\"> </span>cierre <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>ejercicio,  el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _c\"> </span>realiza  u<span class=\"_ _5\"></span>na <span class=\"_ _c\"> </span>evaluaci\u00f3n  del <span class=\"_ _d\"> </span>valor  neto <span class=\"_ _c\"> </span>realizable <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las existencias efectu\u00e1ndose las <span class=\"_ _2\"></span>oportunas correcciones <span class=\"_ _2\"></span>valorativas, reco<span class=\"_ _2\"></span>nociendo un gasto <span class=\"_ _2\"></span>en el<span class=\"_ _2\"></span> Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Resultados <span class=\"_ _9\"></span>Con<span class=\"_ _5\"></span>solidado, <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>mismas <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span>cuentran <span class=\"_ _9\"></span>sobreva<span class=\"_ _5\"></span>loradas <span class=\"_ _9\"></span>respecto a su precio de adquisici\u00f3n o a su coste de producci\u00f3n.  Cuando  las  circu<span class=\"_ _2\"></span>nstancias  que  pr<span class=\"_ _2\"></span>eviamente  causaron <span class=\"_ _17\"> </span>dicha  p\u00e9rdi<span class=\"_ _2\"></span>da  por <span class=\"_ _17\"> </span>deterioro  hayan<span class=\"_ _2\"></span> dejado <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>existir <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>exista <span class=\"_ _f\"></span>clara <span class=\"_ _b\"></span>evidencia <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _22\"></span>valor<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>neto <span class=\"_ _f\"></span>realizable debido <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>circunstancias <span class=\"_ _6\"></span>econ\u00f3micas, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rocede <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>vertir <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>mporte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la misma reconoci\u00e9ndose un ingreso en el Estado de Resultados Consolidado. Las <span class=\"_ _25\"></span>correcciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _9\"></span>en <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>las <span class=\"_ _9\"></span>existencias <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _25\"></span>con <span class=\"_ _9\"></span>cargo <span class=\"_ _9\"></span>o <span class=\"_ _25\"></span>ab<span class=\"_ _5\"></span>ono al <span class=\"_ _14\"></span>ep\u00edgrafe <span class=\"_ _14\"></span>\u201cApr<span class=\"_ _2\"></span>ovisionamientos\u201d <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>Es<span class=\"_ _2\"></span>tado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _14\"></span>Consolidado.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Estos <span class=\"_ _14\"></span>c\u00e1lc<span class=\"_ _2\"></span>ulos <span class=\"_ _14\"></span>de deterioro se efect\u00faan de forma individual.  En <span class=\"_ _18\"> </span>concreto, <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>det<span class=\"_ _5\"></span>ermina <span class=\"_ _14\"> </span>al <span class=\"_ _18\"> </span>final <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>cada <span class=\"_ _18\"> </span>ejercicio <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _17\"> </span>neto <span class=\"_ _18\"> </span>realizable <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>las existencias <span class=\"_ _18\"> </span>tomando <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>valores <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>referencia <span class=\"_ _14\"> </span>las <span class=\"_ _17\"> </span>valoraciones <span class=\"_ _18\"> </span>realizadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>expertos independientes.  La <span class=\"_ _c\"> </span>valoraci<span class=\"ls3\">\u00f3n</span> <span class=\"_ _c\"> </span>realizada <span class=\"_ _c\"> </span>por <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>experto <span class=\"_ _d\"> </span>indepen<span class=\"_ _2\"></span>diente <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _c\"> </span>realizado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>acuerdo <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>los Est\u00e1ndares d<span class=\"_ _5\"></span>e Valoraci\u00f3n <span class=\"_ _5\"></span>y Ta<span class=\"_ _5\"></span>saci\u00f3n publicados <span class=\"_ _5\"></span>por el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>Reino <span class=\"_ _f\"></span>Unido <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>acuerdo <span class=\"_ _22\"></span>con <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>Est<span class=\"_ _5\"></span>\u00e1ndares <span class=\"_ _22\"></span>Internacionales <span class=\"_ _22\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _22\"></span>Valo<span class=\"_ _5\"></span>raci\u00f3n <span class=\"_ _22\"></span>(IVS) publicados <span class=\"_ _1a\"> </span>por <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>Comit\u00e9 <span class=\"_ _1a\"> </span>Internacional <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Est\u00e1ndares <span class=\"_ _1a\"> </span>(IVSC).<span class=\"_ _5\"></span> <span class=\"_ _1a\"> </span>En <span class=\"_ _19\"> </span>el <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _19\"> </span>2025 <span class=\"_ _1a\"> </span>la metodolog\u00eda <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>exp<span class=\"_ _5\"></span>erto <span class=\"_ _6\"></span>independiente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>determinar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>neto <span class=\"_ _6\"></span>realizable de <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>existencias <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>ha <span class=\"_ _17\"> </span>sido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>descuento <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>flujos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>c<span class=\"_ _5\"></span>aja, <span class=\"_ _17\"> </span>por <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>m\u00e9todo <span class=\"_ _18\"> </span>de comparaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _6\"></span>residual. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>escuentos <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>flu<span class=\"_ _5\"></span>jo<span class=\"_ _5\"></span>s, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>rentas netas <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>mercado <span class=\"_ _f\"></span>para <span class=\"_ _22\"></span>cada <span class=\"_ _f\"></span>inmueb<span class=\"_ _5\"></span>le <span class=\"_ _22\"></span>y <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>act<span class=\"_ _5\"></span>ualizan <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>flujos <span class=\"_ _f\"></span>futuros, <span class=\"_ _22\"></span>aplicando <span class=\"_ _f\"></span>tasas <span class=\"_ _f\"></span>de descuento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comparaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considera <span class=\"_ _6\"></span>como referencia <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>localizaci\u00f3n <span class=\"_ _18\"> </span>del  i<span class=\"_ _2\"></span>nmueble <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>recios  de <span class=\"_ _18\"> </span>venta  para <span class=\"_ _18\"> </span>inmuebles  d<span class=\"_ _2\"></span>e  misma<span class=\"_ _2\"></span> categor\u00eda. Y <span class=\"_ _5\"></span>en el caso de <span class=\"_ _5\"></span>aplicar el m\u00e9todo <span class=\"_ _5\"></span>residual, e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>va<span class=\"_ _5\"></span>lo<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>ser<span class=\"_ _5\"></span>\u00e1 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>ife<span class=\"_ _5\"></span>ren<span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or act<span class=\"_ _5\"></span>ua<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _6\"></span>cob<span class=\"_ _5\"></span>ro<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>te<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>ido<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _5\"></span>nta <span class=\"_ _6\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _6\"></span>inmu<span class=\"_ _5\"></span>eb<span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>ter<span class=\"_ _5\"></span>min<span class=\"_ _5\"></span>ad<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or <span class=\"_ _6\"></span>ac<span class=\"_ _5\"></span>tu<span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los pa<span class=\"_ _5\"></span>go<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>al<span class=\"_ _5\"></span>izad<span class=\"_ _5\"></span>os<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>ive<span class=\"_ _5\"></span>rso<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>ga<span class=\"_ _5\"></span>stos<span class=\"_ _5\"></span>, <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tip<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>ac<span class=\"_ _5\"></span>tua<span class=\"_ _5\"></span>liz<span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _b\"></span>fi<span class=\"_ _5\"></span>jad<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>. <span class=\"_ _18\"> </span>Los inmuebles se valoran de forma individual. En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>eje<span class=\"_ _9\"></span>rcic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>term<span class=\"_ _9\"></span>ina<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>31<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>dic<span class=\"_ _9\"></span>iemb<span class=\"_ _9\"></span>re <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>202<span class=\"_ _9\"></span>5, <span class=\"_ _6\"></span>el<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>Gr<span class=\"_ _2\"></span>upo<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>regi<span class=\"_ _9\"></span>str<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>rev<span class=\"_ _9\"></span>ersi<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _5\"></span>de de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or<span class=\"_ _9\"></span>os <span class=\"_ _9\"></span>neto<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>imp<span class=\"_ _9\"></span>orte<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>3,9<span class=\"_ _2\"></span>6 <span class=\"_ _9\"></span>mil<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>s <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>como consecuencia <span class=\"_ _2\"></span>de cambios <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>uso o <span class=\"_ _f\"></span>amp<span class=\"_ _5\"></span>liaci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>mismo <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>(i) <span class=\"_ _f\"></span>determin<span class=\"_ _5\"></span>ados <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>ub<span class=\"_ _5\"></span>icados <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>Vigo, <span class=\"_ _b\"></span>(ii) <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>ob<span class=\"_ _5\"></span>ras <span class=\"_ _f\"></span>de urbanizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>parcelas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fase <span class=\"_ _5\"></span>II <span class=\"_ _5\"></span>ubicadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>t\u00e9rmino <span class=\"_ _5\"></span>municipal <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Mog\u00e1n <span class=\"_ _5\"></span>y <span class=\"_ _f\"></span>(iii) el cambio <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>pa<span class=\"_ _2\"></span>rcela <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Serban <span class=\"_ _14\"></span>Voda <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>Ruma<span class=\"_ _2\"></span>n\u00eda. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _14\"></span>sentido, <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>valores <span class=\"_ _b\"></span>de tasaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _9\"></span>han mejorado <span class=\"_ _9\"></span>sustancialmente<span class=\"_ _5\"></span>. <span class=\"_ _9\"></span>En <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>a\u00f1o<span class=\"_ _9\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _2\"></span>gi<span class=\"_ _9\"></span>stra<span class=\"_ _2\"></span>ro<span class=\"_ _9\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _9\"></span>teri<span class=\"_ _9\"></span>oros<span class=\"_ _9\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>im<span class=\"_ _9\"></span>port<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span> eur<span class=\"_ _9\"></span>os h)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Transacciones en moneda extranjera </span></span>Las <span class=\"_ _b\"></span>transacciones <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>moneda <span class=\"_ _b\"></span>extranjera <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>registran <span class=\"_ _b\"></span>contablemente <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>contravalor <span class=\"_ _b\"></span>en euros, utilizando los tipos de cambio de contado <span class=\"_ _2\"></span>vigentes en las fechas en que se realizan.<span class=\"_ _5\"></span> Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio, <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>diferencias <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>producen <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _6\"></span>contabilizado <span class=\"_ _6\"></span>y el  que  se<span class=\"_ _2\"></span>  encuentra  e<span class=\"_ _2\"></span>n  vigor <span class=\"_ _17\"> </span>a  la <span class=\"_ _17\"> </span>fecha  de <span class=\"_ _17\"> </span>cobro  o<span class=\"_ _2\"></span>  pago  se  r<span class=\"_ _2\"></span>egistran  como<span class=\"_ _2\"></span>  resultados financieros en la Estado de Resultados Consolidado<span class=\"ls13\">. </span> Asimismo, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>conversi\u00f3n <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>sald<span class=\"_ _5\"></span>os <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>cobrar <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _25\"></span>pagar <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>cierre <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>moneda <span class=\"_ _25\"></span>dist<span class=\"_ _5\"></span>inta de  la  funcional <span class=\"_ _17\"> </span>en  la  q<span class=\"_ _2\"></span>ue  est\u00e1n  denominados <span class=\"_ _17\"> </span>los  estados  financieros <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  las  Sociedades Dependientes <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>forman <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>realiza <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>tipo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>cambio de cierre.<span class=\"_ _3c\"> </span>Los <span class=\"_ _f\"></span>ajustes <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>ondo <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>comercio <span class=\"_ _b\"></span>y <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _f\"></span>generados <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>un<span class=\"_ _5\"></span>a entidad <span class=\"_ _f\"></span>extranjera <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>consideran <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>entidad <span class=\"_ _22\"></span>extranjera <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>convierten seg\u00fan el tipo vigente al cierre.<span class=\"_ _3c\"> </span> i)<span class=\"ff6 ls0\"> <span class=\"_ _1e\"> </span><span class=\"ff2\">Impuestos sob<span class=\"_ _2\"></span>re beneficios </span></span>El <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>ingreso <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>comprende <span class=\"_ _9\"></span>la <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _9\"></span>relativa <span class=\"_ _25\"></span>al <span class=\"_ _2\"></span>gasto <span class=\"_ _25\"></span>o <span class=\"_ _2\"></span>ingreso<span class=\"_ _2\"></span> por el <span class=\"_ _2\"></span>impuesto c<span class=\"_ _2\"></span>orriente <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la parte <span class=\"_ _2\"></span>correspondiente al <span class=\"_ _9\"></span>gasto o i<span class=\"_ _2\"></span>ngreso <span class=\"_ _2\"></span>por impuesto <span class=\"_ _9\"></span>dif<span class=\"_ _5\"></span>erido.<span class=\"fs5\"> </span>El <span class=\"_ _c\"> </span>impuesto <span class=\"_ _c\"> </span>corriente  es <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>cantid<span class=\"_ _5\"></span>ad  que <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>satisface <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>consecuencia <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las liquidaciones fiscales del <span class=\"_ _2\"></span>impuesto sobre el <span class=\"_ _2\"></span>beneficio relativas a <span class=\"_ _2\"></span>un ejercicio. Las deducc<span class=\"_ _2\"></span>iones y otras <span class=\"_ _5\"></span>ventajas fiscales en<span class=\"_ _5\"></span> la <span class=\"_ _5\"></span>cuota del <span class=\"_ _5\"></span>impuesto, excluidas <span class=\"_ _5\"></span>las retencio<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>es y pagos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cuenta, as\u00ed <span class=\"_ _6\"></span>como, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>caso, <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>fiscales <span class=\"_ _6\"></span>compensables <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>anteriores <span class=\"_ _5\"></span>y <span class=\"_ _22\"></span>aplicadas efectivamente <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>este, <span class=\"_ _6\"></span>dan <span class=\"_ _22\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>menor <span class=\"_ _22\"></span>importe <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>impuesto <span class=\"_ _22\"></span>corriente. <span class=\"_ _22\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _22\"></span>o pasivos <span class=\"_ _5\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>corriente <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>cantidades <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>espera pagar <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>recuperar <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>autoridades <span class=\"_ _18\"> </span>fiscales, <span class=\"_ _18\"> </span>utilizando <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>normativa <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>tipos <span class=\"_ _18\"> </span>impositivos vigentes o aprobados y pendientes de publicaci\u00f3n en la fecha de cierre del<span class=\"_ _2\"></span> ejercicio.<span class=\"_ _5\"></span> El  gasto  o <span class=\"_ _c\"> </span>el  ingreso  por  impuesto  diferido  se  correspond<span class=\"_ _5\"></span>e  con  el  reconocimiento  y  la cancelaci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>pasivos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>impuesto <span class=\"_ _18\"> </span>diferido. <span class=\"_ _17\"> </span>Estos<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>incluyen <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>diferencias temporarias, <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>identifican <span class=\"_ _1a\"> </span>como <span class=\"_ _19\"> </span>aquellos <span class=\"_ _24\"> </span>imp<span class=\"_ _5\"></span>ortes <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>prev\u00e9n <span class=\"_ _1a\"> </span>pagaderos <span class=\"_ _11\"> </span><span class=\"ls3\">o </span>recuperables derivados de las diferencias entre los importes en<span class=\"_ _5\"></span> libros de los activos y pasivos y <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>fiscal, <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _1c\"> </span>como, <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>caso, <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>bases <span class=\"_ _1c\"> </span>imponibles <span class=\"_ _d\"> </span>negativas <span class=\"_ _d\"> </span>pendientes <span class=\"_ _d\"> </span>de compensaci\u00f3n <span class=\"_ _1c\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cr\u00e9ditos <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>deducciones <span class=\"_ _d\"> </span>fiscales <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>ap<span class=\"_ _5\"></span>licadas <span class=\"_ _d\"> </span>fiscal<span class=\"_ _5\"></span>mente. <span class=\"_ _d\"> </span>D<span class=\"_ _5\"></span>ichos importes <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _6\"></span>aplicando <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>temporaria <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>corresponda <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>tipo de gravamen al que se<span class=\"_ _2\"></span> espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos, seg\u00fan la normativ<span class=\"_ _2\"></span>a que est\u00e9 vigente o aprobada y pendiente de publicaci\u00f3n al cierre del ejercicio. Tanto <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>gasto <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ingreso <span class=\"_ _c\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>impuesto <span class=\"_ _c\"> </span>sob<span class=\"_ _5\"></span>re <span class=\"_ _c\"> </span>ben<span class=\"_ _5\"></span>eficios <span class=\"_ _c\"> </span>corrient<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>como <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>diferido <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>resultados, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>surja <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>una <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido directamente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>partida <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>Pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _b\"></span>Neto, <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>cuyo <span class=\"_ _b\"></span>caso <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>cargo <span class=\"_ _14\"></span>o<span class=\"_ _2\"></span> abono <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>dich<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>partida, <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nego<span class=\"_ _5\"></span>cios, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>cuyo <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _6\"></span>como los <span class=\"_ _b\"></span>dem\u00e1s <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>patrimoniales <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>adquirido, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>constituyan <span class=\"_ _f\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _b\"></span>o pasivos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la  a<span class=\"_ _2\"></span>dquirente, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>cuyo <span class=\"_ _18\"> </span>caso,<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>reconocimiento <span class=\"_ _18\"> </span>o <span class=\"_ _17\"> </span>baja <span class=\"_ _18\"> </span>no <span class=\"_ _17\"> </span>forma  parte <span class=\"_ _18\"> </span>de  la<span class=\"_ _9\"></span> combinaci\u00f3n de negocios. Se <span class=\"_ _1a\"> </span>reconocen <span class=\"_ _1a\"> </span>pasivos <span class=\"_ _24\"> </span>por <span class=\"_ _1a\"> </span>impuestos <span class=\"_ _1a\"> </span>diferidos <span class=\"_ _24\"> </span>p<span class=\"_ _5\"></span>ara <span class=\"_ _24\"> </span>t<span class=\"_ _5\"></span>odas <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>diferencias <span class=\"_ _1a\"> </span>temporarias imponibles, excepto aquellas derivadas del reconocimiento inicial de un fondo de comercio o del <span class=\"_ _1c\"> </span>reconocimiento <span class=\"_ _1c\"> </span>inicial <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>o <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>tran<span class=\"_ _5\"></span>sacci\u00f3n <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>no <span class=\"_ _24\"> </span>sea <span class=\"_ _d\"> </span>u<span class=\"_ _6\"></span>na combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable. Por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>arte, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _b\"></span>identificados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>temporarias deducibles, <span class=\"_ _2\"></span>solo <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>consid<span class=\"_ _5\"></span>ere <span class=\"_ _9\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _9\"></span>va <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>tener en  el  futuro  suficientes  ganancias  fiscales  contra  las  que  poder  hacer<span class=\"_ _5\"></span>los  efectivos  y  no procedan del <span class=\"_ _5\"></span>reconocimiento inicial de <span class=\"_ _5\"></span>un activo o <span class=\"_ _5\"></span>pasivo en <span class=\"_ _5\"></span>una transacci\u00f3n que <span class=\"_ _5\"></span>no sea un<span class=\"_ _5\"></span>a combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable.<span class=\"_ _3c\"> </span>El <span class=\"_ _d\"> </span>resto <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _c\"> </span>diferidos <span class=\"_ _d\"> </span>(bases <span class=\"_ _d\"> </span>imponibles <span class=\"_ _c\"> </span>negat<span class=\"_ _5\"></span>ivas <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>deducciones pendientes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compensar) <span class=\"_ _5\"></span>solamente <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considere <span class=\"_ _5\"></span>probable<span class=\"_ _3c\"> </span> que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>vaya <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>te<span class=\"_ _2\"></span>ner <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>suficientes <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>fiscales <span class=\"_ _b\"></span>contra <span class=\"_ _14\"></span>las <span class=\"_ _22\"></span>q<span class=\"_ _6\"></span>ue <span class=\"_ _b\"></span>poder hacerlos efectivos. Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y p<span class=\"_ _5\"></span>asivos por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se descue<span class=\"_ _5\"></span>ntan y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de Situaci\u00f3n <span class=\"_ _5\"></span>Financiera Consolidado <span class=\"_ _6\"></span>como activos <span class=\"_ _5\"></span>o pasivos <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>corrientes, <span class=\"_ _5\"></span>independientemente de la fecha esperada de realizaci\u00f3n o liquidaci\u00f3n. En  cada <span class=\"_ _17\"> </span>cierre  co<span class=\"_ _2\"></span>ntable <span class=\"_ _17\"> </span>se  reconsideran <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos  por <span class=\"_ _17\"> </span>impuestos <span class=\"_ _17\"> </span>diferidos  r<span class=\"_ _2\"></span>egistrados, efectu\u00e1ndose <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>oportunas <span class=\"_ _b\"></span>correcciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>la <span class=\"_ _f\"></span>medida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>exista<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>dudas sobre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n futura. <span class=\"_ _5\"></span>Asimismo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>eval\u00faan <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _5\"></span>impuestos diferidos <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Situaci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _5\"></span>Con<span class=\"_ _5\"></span>solidado<span class=\"ff3\"> <span class=\"_ _6\"></span></span>y <span class=\"_ _5\"></span>\u00e9st<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>son <span class=\"_ _6\"></span>objeto de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>pase <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>ser <span class=\"_ _6\"></span>probable <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>beneficios fiscales <span class=\"_ _18\"> </span>futuros. <span class=\"_ _14\"> </span>La <span class=\"_ _18\"> </span>evaluaci\u00f3n <span class=\"_ _18\"> </span>realizada <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>Direcci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>Sociedad <span class=\"_ _14\"> </span>Dom<span class=\"_ _5\"></span>inante <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>la recuperaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _6\"></span>diferidos <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>basa <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ganancias fiscales <span class=\"_ _b\"></span>futu<span class=\"_ _5\"></span>ras, <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>sobre<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>base <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Plan <span class=\"_ _14\"></span>de <span class=\"_ _f\"></span>Negocio <span class=\"_ _14\"> </span>2025-<span class=\"ls3\">202</span>7 <span class=\"_ _14\"></span>aprobado <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los Administradores de la <span class=\"_ _5\"></span>Sociedad Dominante<span class=\"_ _5\"></span>, que incluyen proyecciones financieras del Grupo fiscal. El <span class=\"_ _f\"></span>gast<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Beneficios <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>calcula <span class=\"_ _b\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imponible <span class=\"_ _f\"></span>del ejercicio. La base imp<span class=\"_ _5\"></span>onible difiere del resultado neto presentado en <span class=\"_ _5\"></span><span class=\"ls11\">el</span> Estado de <span class=\"_ _5\"></span>Resultados Consolidado <span class=\"_ _5\"></span>porque excluye <span class=\"_ _5\"></span>part<span class=\"_ _5\"></span>idas de <span class=\"_ _5\"></span>ingresos o <span class=\"_ _5\"></span>gastos q<span class=\"_ _5\"></span>ue son <span class=\"_ _5\"></span>gravables <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>deducibles en otros ejercicios y excluye adem\u00e1s p<span class=\"_ _5\"></span>artidas que nunca lo son. El pasivo del Grupo <span class=\"_ _5\"></span>en concepto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span>corrientes <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>calcula <span class=\"_ _2\"></span>utilizando <span class=\"_ _9\"></span>tipos fiscales <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>han <span class=\"_ _9\"></span>sid<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>aprob<span class=\"_ _5\"></span>ados <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>la fecha del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>prev\u00e9n <span class=\"_ _9\"></span>pagaderos o <span class=\"_ _22\"></span>recuperables <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferen<span class=\"_ _5\"></span>cias <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>importes <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>los Estados <span class=\"_ _14\"></span>Financieros <span class=\"_ _14\"></span>C<span class=\"_ _2\"></span>onsolidados <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>bases <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>ponibles <span class=\"_ _14\"></span>correspondient<span class=\"_ _2\"></span>es <span class=\"_ _14\"></span>utilizadas <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>el c\u00e1lculo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ganancia <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>utilizando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el p<span class=\"_ _5\"></span>asivo en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span> Situaci\u00f3n Fi<span class=\"_ _2\"></span>nanciera Cons<span class=\"_ _2\"></span>olidado  y <span class=\"_ _9\"></span>se cuantifican<span class=\"_ _2\"></span> aplicando <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>emporal o <span class=\"_ _9\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que <span class=\"_ _5\"></span>se espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos. No obstante, lo anterior:<span class=\"_ _3c\"> </span> 1. Los activos <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or im<span class=\"_ _2\"></span>puestos diferidos solam<span class=\"_ _2\"></span>ente se rec<span class=\"_ _2\"></span>onocen en <span class=\"_ _9\"></span>el caso de que <span class=\"_ _2\"></span>se consider<span class=\"_ _2\"></span>e probable <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>entidades <span class=\"_ _14\"></span>consolidadas <span class=\"_ _14\"></span>vaya<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>a <span class=\"_ _14\"> </span>tener <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>futuro <span class=\"_ _14\"></span>suficientes <span class=\"_ _14\"></span>ganancias<span class=\"_ _2\"></span> fiscales contra las que poder hacerlos efectivos. 2. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>ning\u00fan <span class=\"_ _14\"></span>caso, <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>re<span class=\"_ _2\"></span>gistran <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>mpuestos <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>feridos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _14\"></span>orige<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>comercio aflorados en una adquisici\u00f3n. Asimismo, a nivel consolidado se<span class=\"_ _2\"></span> consideran tambi\u00e9n las diferencias que p<span class=\"_ _2\"></span>uedan existir entre el valor<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>nsolidado d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>participada <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>su base <span class=\"_ _9\"></span>fiscal. En <span class=\"_ _2\"></span>general <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>as <span class=\"_ _2\"></span>diferencias <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span>rgen <span class=\"_ _2\"></span>de los <span class=\"_ _14\"> </span>resultados <span class=\"_ _18\"> </span>acumulados <span class=\"_ _14\"> </span>generados <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>esde <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>adquisici\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"> </span>participada, <span class=\"_ _18\"> </span>de<span class=\"_ _3c\"> </span>deducciones fiscales <span class=\"_ _9\"></span>asociadas a<span class=\"_ _2\"></span> la <span class=\"_ _9\"></span>inversi\u00f3n y <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e co<span class=\"_ _2\"></span>nversi\u00f3n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el caso<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e las<span class=\"_ _2\"></span> participadas <span class=\"_ _6\"></span>con <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>fun<span class=\"_ _5\"></span>cional <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>euro. <span class=\"_ _22\"></span>Se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _22\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _22\"></span>por impuestos <span class=\"_ _18\"> </span>diferidos <span class=\"_ _18\"> </span>originados <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>estas <span class=\"_ _18\"> </span>diferencias <span class=\"_ _18\"> </span>salvo <span class=\"_ _18\"> </span>que, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>diferencia<span class=\"_ _3c\"> </span>s imponibles, <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>inversora <span class=\"_ _9\"></span>pueda c<span class=\"_ _2\"></span>ontrolar <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>de reversi\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>diferencia <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>caso de las <span class=\"_ _9\"></span>diferencias <span class=\"_ _2\"></span>deducibles, <span class=\"_ _9\"></span>si se <span class=\"_ _9\"></span>espera que <span class=\"_ _9\"></span>dicha difere<span class=\"_ _2\"></span>ncia <span class=\"_ _2\"></span>revierta <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>previsible y sea probable que la empresa disponga de ganancias fiscales futuras en cuant\u00eda suficiente. j)<span class=\"ff6 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">Ingresos y gastos </span></span>La norma NIIF <span class=\"_ _2\"></span>15 indica <span class=\"_ _2\"></span>que para cad<span class=\"_ _2\"></span>a contrato co<span class=\"_ _2\"></span>n un clie<span class=\"_ _2\"></span>nte hay que <span class=\"_ _2\"></span>identificar las <span class=\"_ _2\"></span>distintas obligaciones <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>desempe\u00f1o <span class=\"_ _b\"></span>separadas <span class=\"_ _b\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _b\"></span>contiene <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>distribuir <span class=\"_ _b\"></span>el precio del contrato entre cada una de dichas obligaciones de desempe\u00f1o <span class=\"_ _5\"></span>identificadas. La <span class=\"_ _6\"></span>entidad <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>conocer\u00e1 <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>ordinarios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>contrato <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>med<span class=\"_ _5\"></span>ida <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>satisfaga <span class=\"_ _6\"></span>sus obligaciones  contractuales  d<span class=\"_ _2\"></span>e  ejecuci\u00f3n <span class=\"_ _17\"> </span>mediante  la<span class=\"_ _2\"></span>  transferencia  de <span class=\"_ _17\"> </span>un  bien<span class=\"_ _2\"></span>  o  servici<span class=\"_ _2\"></span>o prometido <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>cliente <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>seg\u00fan <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>precio <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>obligaci\u00f3n <span class=\"_ _6\"></span>indicado <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>eriormente. <span class=\"_ _6\"></span>A <span class=\"_ _22\"></span>la hora <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>establecer <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>exacto <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>produce <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transferencia <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>bien <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>servicio a <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>cliente <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>entidad <span class=\"_ _f\"></span>deber\u00e1 <span class=\"_ _f\"></span>determinar <span class=\"_ _f\"></span>si <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>obligaciones <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>contrato <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>satisfacen <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>lo largo del tiempo o en un momento determinado. Los ingresos y gastos se imputan en funci\u00f3n del criterio del devengo.  Dada <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>naturaleza <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>actividades <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>realiza <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>transferencia <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>bienes <span class=\"_ _b\"></span>y servicios a sus clientes se satisfacen<span class=\"_ _2\"></span> generalmente a lo largo del tiempo, es<span class=\"_ _2\"></span>to es as\u00ed porque, <span class=\"_ _2\"></span>o bien  el  cliente  recib<span class=\"_ _2\"></span>e  y  consume  simul<span class=\"_ _2\"></span>t\u00e1neamente  los <span class=\"_ _17\"> </span>beneficios  pr<span class=\"_ _5\"></span>oporcionados  por  la<span class=\"_ _2\"></span> ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>entidad, <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>bien <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>obligaciones por parte <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e la <span class=\"_ _9\"></span>entidad no <span class=\"_ _2\"></span>crea un <span class=\"_ _9\"></span>activo con un <span class=\"_ _9\"></span>uso alternativo para <span class=\"_ _9\"></span>ella y <span class=\"_ _9\"></span>la entidad tiene <span class=\"_ _9\"></span>un derecho <span class=\"_ _6\"></span>exigible <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ago <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>ejecutado <span class=\"_ _5\"></span>has<span class=\"_ _5\"></span>ta <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>derecho <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>lo ejecutado hasta el momento en caso de rescisi\u00f3n. El <span class=\"_ _9\"></span>ingreso <span class=\"_ _25\"></span>or<span class=\"_ _5\"></span>dinario <span class=\"_ _25\"></span>se <span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>onoce <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>produce <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entrada <span class=\"_ _9\"></span>bruta <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>b<span class=\"_ _5\"></span>eneficios <span class=\"_ _25\"></span>econ\u00f3micos originados <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>curso <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _22\"></span>activid<span class=\"_ _5\"></span>ades <span class=\"_ _22\"></span>ordinarias <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>durante <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>ejercicio, <span class=\"_ _f\"></span>siempre que <span class=\"_ _5\"></span>dicha entrada <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>provoque un <span class=\"_ _5\"></span>incremento <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _5\"></span>Neto que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>est\u00e9 relacionado <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>aportaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>propi<span class=\"_ _2\"></span>etarios <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>ese <span class=\"_ _14\"></span>patrimonio <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>estos <span class=\"_ _b\"></span>benef<span class=\"_ _5\"></span>icios puedan <span class=\"_ _5\"></span>ser valorados con <span class=\"_ _5\"></span>fiabilidad. Los <span class=\"_ _5\"></span>ingresos ordinarios <span class=\"_ _5\"></span>se valoran por <span class=\"_ _5\"></span>el valor<span class=\"_ _5\"></span> razonable de la contrapartida recibida o por recibir, <span class=\"_ _2\"></span>derivada<span class=\"_ _5\"></span> de los mismos. S\u00f3lo se reconocen ingresos ordinarios derivados de la <span class=\"_ _5\"></span>prestaci\u00f3n de servicios cuando pueden ser estimados con fia<span class=\"_ _2\"></span>bilidad y e<span class=\"_ _2\"></span>n funci\u00f3n del gra<span class=\"_ _2\"></span>do de <span class=\"_ _2\"></span>realizaci\u00f3n de la<span class=\"_ _2\"></span> prestaci\u00f3n del servicio<span class=\"_ _9\"></span> a la fecha del Estado de Situaci\u00f3n Financiera Consolidado<span class=\"ls13\">. </span> Por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>r<span class=\"_ _2\"></span>efiere <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>ventas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>promociones <span class=\"_ _14\"></span>inmobiliarias, <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _14\"></span>soc<span class=\"_ _2\"></span>iedades <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>grupo siguen <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>criterio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocer <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>mismas <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>entregado los inmuebles y la propiedad de \u00e9stos ha sido transferida.<span class=\"_ _3c\"> </span> Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>alquileres <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>devengo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>iniciales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los contratos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento, <span class=\"_ _f\"></span>dado <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>significativo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>cargan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>su devengo.<span class=\"_ _3c\"> </span> Los <span class=\"_ _f\"></span>ingresos <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>actividad <span class=\"_ _f\"></span>constructora <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ropia <span class=\"_ _f\"></span>naturaleza <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>actividad<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>roceden habitualmente de <span class=\"_ _5\"></span>contratos a <span class=\"_ _5\"></span>largo plazo d<span class=\"_ _5\"></span>onde la <span class=\"_ _5\"></span>fecha de <span class=\"_ _5\"></span>inicio de <span class=\"_ _5\"></span>actividad del <span class=\"_ _5\"></span>contrato y la fecha de finalizaci\u00f3n del mismo se sit\u00faan, <span class=\"_ _5\"></span>generalmente, en diferen<span class=\"_ _5\"></span>tes per\u00edodos contables, por lo que las estimaciones iniciales de ingresos y gastos pueden  sufrir <span class=\"_ _c\"> </span>variaciones  que  pudieran <span class=\"_ _c\"> </span>afectar  al  reconocimiento  de <span class=\"_ _c\"> </span>ingresos,  gastos  y resultados de los mismos. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>contratos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>criterio de <span class=\"_ _14\"> </span>grado <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>avance, <span class=\"_ _b\"></span>estimad<span class=\"_ _5\"></span>o <span class=\"_ _14\"></span>\u00e9ste, <span class=\"_ _b\"></span>o <span class=\"_ _14\"> </span>bien <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>refer<span class=\"_ _5\"></span>encia <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>estado <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>terminaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>la actividad producida <span class=\"_ _2\"></span>por el contrato <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha d<span class=\"_ _2\"></span>e cierre del<span class=\"_ _2\"></span> balance, <span class=\"_ _2\"></span>determin<span class=\"_ _5\"></span>ado en <span class=\"_ _2\"></span>funci\u00f3n del <span class=\"_ _6\"></span>examen <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>ejecutados, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>bien, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>virtud <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>orcentaje <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>costes <span class=\"_ _6\"></span>incurridos respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>total <span class=\"_ _9\"></span>de coste<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>estimados. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>primer <span class=\"_ _2\"></span>caso, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>medici\u00f3n d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>unidades realizadas, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>ing<span class=\"_ _5\"></span>reso <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ecutada <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>se reconocen <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>devengo <span class=\"_ _6\"></span>correspondiente <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>unidades <span class=\"_ _6\"></span>realizadas. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>segundo caso, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>reconocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _25\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _25\"></span>del <span class=\"_ _9\"></span>porcentaje <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>avance en <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>(costes <span class=\"_ _f\"></span>incurridos <span class=\"_ _f\"></span>frente <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>totales <span class=\"_ _f\"></span>estimados <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>contrato), <span class=\"_ _22\"></span>aplicados sobre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>ingresos d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>proyecto <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>consideran <span class=\"_ _6\"></span>altamente <span class=\"_ _5\"></span>probables <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>vayan a obtener del proyecto.  En <span class=\"_ _14\"> </span>algunas <span class=\"_ _14\"> </span>circunstancias <span class=\"_ _14\"></span>(por<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>ejemplo, <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>rimeras <span class=\"_ _14\"> </span>etapas <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>c<span class=\"_ _9\"></span>on<span class=\"_ _5\"></span>trato), <span class=\"_ _14\"> </span>el <span class=\"_ _14\"></span>Grupo puede <span class=\"_ _1c\"> </span>no <span class=\"_ _24\"> </span>ser <span class=\"_ _1c\"> </span>capaz <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>medir <span class=\"_ _1c\"> </span>razonablemente <span class=\"_ _1c\"> </span>el <span class=\"_ _24\"> </span>cumplimiento <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un<span class=\"_ _5\"></span>a <span class=\"_ _1c\"> </span>obligaci\u00f3n <span class=\"_ _1c\"> </span>de desempe\u00f1o, <span class=\"_ _14\"></span>aunque <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>Grupo <span class=\"_ _b\"></span>espere <span class=\"_ _14\"></span>recuperar <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>costos <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>ncurridos <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _14\"></span>satisfacer <span class=\"_ _b\"></span>dicha obligaci\u00f3n de <span class=\"_ _9\"></span>desempe\u00f1o. En <span class=\"_ _2\"></span>esas c<span class=\"_ _2\"></span>ircunstancias, <span class=\"_ _2\"></span>el Gr<span class=\"_ _2\"></span>upo reco<span class=\"_ _2\"></span>noce <span class=\"_ _2\"></span>el i<span class=\"_ _2\"></span>ngreso d<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ividades ordinarias <span class=\"_ _14\"></span>sol<span class=\"_ _2\"></span>o <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>medida <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>costos <span class=\"_ _b\"></span>incurridos <span class=\"_ _14\"></span>hasta <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>momento<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>que <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ueda <span class=\"_ _b\"></span>med<span class=\"_ _5\"></span>ir razonablemente el cumplimiento de la obligaci\u00f3n de desempe\u00f1o. Los ingresos <span class=\"_ _2\"></span>por venta <span class=\"_ _2\"></span>de terre<span class=\"_ _2\"></span>nos y solares<span class=\"_ _2\"></span> se <span class=\"_ _2\"></span>reconocen en el<span class=\"_ _2\"></span> momento<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>transferencia de<span class=\"_ _2\"></span> los  riesgos  y <span class=\"_ _17\"> </span>beneficios  al  co<span class=\"_ _2\"></span>mprador,  que <span class=\"_ _17\"> </span>normalmente  coincide  co<span class=\"_ _2\"></span>n  la <span class=\"_ _17\"> </span>escrituraci\u00f3n  y traspaso de la propiedad.<span class=\"_ _3c\"> </span> Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>intereses se <span class=\"_ _5\"></span>devengan <span class=\"_ _6\"></span>siguiendo un <span class=\"_ _5\"></span>criterio <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inanciero temporal, <span class=\"_ _6\"></span>en funci\u00f3n del principal pendiente de pago y el tipo de inter\u00e9s efectiv<span class=\"_ _2\"></span>o aplicable. <span class=\"_ _5\"></span> Los <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>reconocen <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _14\"> </span>Consolidado <span class=\"_ _18\"> </span>cuando <span class=\"_ _14\"> </span>tiene <span class=\"_ _14\"> </span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _14\"> </span>una disminuci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>beneficios <span class=\"_ _18\"> </span>econ\u00f3m<span class=\"_ _5\"></span>icos <span class=\"_ _14\"> </span>futuros <span class=\"_ _17\"> </span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>reducci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>n<span class=\"_ _3c\"> </span> activo, o <span class=\"_ _2\"></span>un incr<span class=\"_ _2\"></span>emento <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>pasivo, <span class=\"_ _2\"></span>que se <span class=\"_ _9\"></span>puede medir <span class=\"_ _2\"></span>de fo<span class=\"_ _2\"></span>rma fiable<span class=\"_ _2\"></span>. Esto <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>que e<span class=\"_ _2\"></span>l registro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto tie<span class=\"_ _2\"></span>ne lugar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma simul<span class=\"_ _2\"></span>t\u00e1nea al regis<span class=\"_ _2\"></span>tro <span class=\"_ _2\"></span>del incre<span class=\"_ _2\"></span>mento del <span class=\"_ _9\"></span>pasivo o la reducci\u00f3n del activo.  Se  reconoce <span class=\"_ _17\"> </span>un  gast<span class=\"_ _2\"></span>o  de <span class=\"_ _17\"> </span>forma  i<span class=\"_ _2\"></span>nmediata  c<span class=\"_ _2\"></span>uando  un <span class=\"_ _17\"> </span>desembolso <span class=\"_ _17\"> </span>no  genera <span class=\"_ _17\"> </span>beneficios econ\u00f3micos <span class=\"_ _18\"> </span>futuros <span class=\"_ _18\"> </span>o <span class=\"_ _14\"> </span>cuando <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>cumple <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>requisitos <span class=\"_ _14\"> </span>necesarios <span class=\"_ _18\"> </span>para <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>registro <span class=\"_ _14\"> </span>como activo.<span class=\"_ _3c\"> </span>Los  costes  d<span class=\"_ _2\"></span>e  financiaci<span class=\"_ _2\"></span>\u00f3n  directamente <span class=\"_ _17\"> </span>imputables  a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>construcci\u00f3n <span class=\"_ _17\"> </span>de  las <span class=\"_ _17\"> </span>inversiones<span class=\"_ _2\"></span> inmobiliarias <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>existencias <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>activos <span class=\"_ _25\"></span>que <span class=\"_ _9\"></span>necesariamente <span class=\"_ _9\"></span>precisan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>per\u00edodo de t<span class=\"_ _5\"></span>iempo sustancial para est<span class=\"_ _5\"></span>ar preparados <span class=\"_ _5\"></span>para su uso <span class=\"_ _5\"></span>o venta <span class=\"_ _5\"></span>previstos, <span class=\"_ _6\"></span>se a\u00f1aden <span class=\"_ _5\"></span>al coste de <span class=\"_ _b\"></span>dichos <span class=\"_ _b\"></span>activos, <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>asta <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>\u00e9n <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _f\"></span>preparados<span class=\"_ _3c\"> </span> para <span class=\"_ _14\"> </span>su <span class=\"_ _14\"> </span>uso <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>venta <span class=\"_ _14\"></span>previstos. <span class=\"_ _b\"></span>D<span class=\"_ _5\"></span>urante <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>eje<span class=\"_ _2\"></span>rcicios <span class=\"_ _18\"> </span>2025 <span class=\"_ _14\"> </span><span class=\"ls21\">y <span class=\"_ _18\"> </span></span>2024 <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han <span class=\"_ _14\"></span>activado <span class=\"_ _14\"></span>gas<span class=\"_ _2\"></span>tos financieros por este motivo por importe de 19<span class=\"ls3\">6 <span class=\"ls4\">y </span>196</span> miles de euros, respectivamente. Los <span class=\"_ _9\"></span>dem\u00e1s <span class=\"_ _2\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _25\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>incurren, conforme a su devengo financiero y por aplicaci\u00f3<span class=\"_ _2\"></span>n del m\u00e9todo de coste efectivo.<span class=\"_ _5\"></span> k)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Provisiones y contingencias </span></span>Las <span class=\"_ _18\"> </span>provisiones <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>cuantifican <span class=\"_ _14\"> </span>teniendo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>consideraci\u00f3n <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>mejor <span class=\"_ _14\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>isponible sobre las <span class=\"_ _2\"></span>consecuencias <span class=\"_ _2\"></span>del suceso <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el q<span class=\"_ _2\"></span>ue traen <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span> causa <span class=\"_ _9\"></span>y son reestimadas con ocasi\u00f3n <span class=\"_ _9\"></span>de cada <span class=\"_ _14\"> </span>cierre <span class=\"_ _18\"> </span>contable. <span class=\"_ _14\"></span>Se <span class=\"_ _14\"> </span>utilizan <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>afrontar <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>ob<span class=\"_ _5\"></span>ligaciones <span class=\"_ _14\"> </span>espec\u00edficas <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>cuales fueron  origi<span class=\"_ _2\"></span>nalmente <span class=\"_ _17\"> </span>reconocidas; <span class=\"_ _17\"> </span>procedi\u00e9ndose <span class=\"_ _18\"> </span>a  su <span class=\"_ _17\"> </span>reversi\u00f3n, <span class=\"_ _17\"> </span>total <span class=\"_ _18\"> </span>o  parcial,  c<span class=\"_ _2\"></span>uando dichas obligaciones dejan de existir o disminuyen. Los <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>estado <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>sit<span class=\"_ _5\"></span>uaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _22\"></span>Consolidado, sino que se informa sobre los mismos, conforme a los requerimientos de l<span class=\"_ _2\"></span>a NIC 37.<span class=\"_ _5\"></span> Las <span class=\"_ _2a\"> </span>provisiones <span class=\"_ _e\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>re<span class=\"_ _5\"></span>cogen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>el <span class=\"_ _e\"> </span>estado <span class=\"_ _2a\"> </span>situaci\u00f3n <span class=\"_ _2a\"> </span>fin<span class=\"_ _5\"></span>anciera <span class=\"_ _11\"> </span>se <span class=\"_ _e\"> </span>corresponden principalmente <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>lit<span class=\"_ _5\"></span>igios <span class=\"_ _f\"></span>laborales, <span class=\"_ _b\"></span>provision<span class=\"_ _5\"></span>\u00e1ndose <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>desembolso que los Administradores y los asesores legales del Grupo consideran proba<span class=\"_ _2\"></span>ble.<span class=\"_ _5\"></span> l)<span class=\"ff6 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">Acciones de la Soci<span class=\"_ _5\"></span>edad Dominante  </span></span>La <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _6\"></span>propiedad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>consolidadas se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>resenta <span class=\"_ _6\"></span>minorando <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _6\"></span>Neto. <span class=\"_ _22\"></span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>2024, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>Sociedad Dominante no contaba con acciones propias.  m)<span class=\"ff6 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff2 fs0\">Pasivo financiero y Patrimonio Neto <span class=\"fs5\"> </span></span></span>Los <span class=\"_ _22\"></span>pasivos <span class=\"_ _22\"></span>financieros <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>instrumentos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>capital <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>clasifican <span class=\"_ _22\"></span>conforme <span class=\"_ _22\"></span>al <span class=\"_ _f\"></span>contenido <span class=\"_ _6\"></span>de los <span class=\"_ _9\"></span>acuerdos <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>pactados. <span class=\"_ _9\"></span>Un <span class=\"_ _9\"></span>instrumento <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>capital <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>representa una participaci\u00f3n residual en el patrimonio del Grupo una vez deducidos todos sus pasivos. Los <span class=\"_ _18\"> </span>prin<span class=\"_ _5\"></span>cipales <span class=\"_ _18\"> </span>pasivos <span class=\"_ _18\"> </span>financieros <span class=\"_ _18\"> </span>mant<span class=\"_ _5\"></span>enidos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>las <span class=\"_ _17\"> </span>sociedades <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo <span class=\"_ _17\"> </span>son <span class=\"_ _18\"> </span>pasivos financieros a vencimiento que se valoran a su coste amortizado. Diferencias de conversi\u00f3n La <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>Cuentas <span class=\"_ _6\"></span>Anuales <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>sociedades <span class=\"_ _6\"></span>extranjeras <span class=\"_ _22\"></span>expresadas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>otra moneda se ha realizado, en general, seg\u00fan el tipo de cambio de cierre a<span class=\"_ _2\"></span> excepci\u00f3n de:<span class=\"_ _5\"></span> - Capital y reservas que se han convertido a los tipos de cambio hist\u00f3ricos.<span class=\"_ _3c\"> </span> - <span class=\"_ _5\"></span>Las <span class=\"_ _5\"></span>partidas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>cuenta <span class=\"_ _5\"></span>de p<span class=\"_ _5\"></span>\u00e9rdidas <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>ganancias de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>sociedades extranjeras, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>han convertido aplicando los tipos de cambio medios del per\u00edodo. - Para la conversi\u00f3n del resto de partidas de activos y pasivos se ha aplicado el tipo de<span class=\"_ _2\"></span> cierre<span class=\"_ _3c\"> </span>.<span class=\"_ _5\"></span> Las <span class=\"_ _22\"></span>diferencias <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>sociedades <span class=\"_ _22\"></span>extranjeras <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>per\u00edmetro <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>con<span class=\"_ _5\"></span>solidaci\u00f3n, que <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>aplicado <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cierre, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incluyen <span class=\"_ _5\"></span>netas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>impuestos <span class=\"_ _5\"></span>en el <span class=\"_ _22\"></span>ep\u00edgrafe <span class=\"_ _22\"></span>\u201cAjustes <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>valoraci\u00f3n\u201d<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Pat<span class=\"_ _5\"></span>rimonio <span class=\"_ _22\"></span>Neto <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Estado <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>Sit<span class=\"_ _5\"></span>uaci\u00f3n <span class=\"_ _22\"></span>Financiera </span>Consolidado adjunto. n)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Estados de Flujos de Efectivo  </span></span>En <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>estados <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>Flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Efectivo <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>utiliz<span class=\"_ _5\"></span>an <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>sigu<span class=\"_ _5\"></span>ientes <span class=\"_ _22\"></span>expresiones <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>sentido <span class=\"_ _22\"></span>que figura a continuaci\u00f3n:<span class=\"_ _3c\"> </span>  Efectivo o <span class=\"_ _2\"></span>Equivalentes: <span class=\"_ _9\"></span>El efectivo comprende <span class=\"_ _9\"></span>tanto la <span class=\"_ _2\"></span>caja com<span class=\"_ _2\"></span>o los <span class=\"_ _9\"></span>dep\u00f3sitos bancarios <span class=\"_ _2\"></span>a l<span class=\"_ _2\"></span>a vista. <span class=\"_ _17\"> </span>Los <span class=\"_ _17\"> </span>equivalentes <span class=\"_ _18\"> </span>al  efectivo <span class=\"_ _17\"> </span>son <span class=\"_ _18\"> </span>instrumentos  fi<span class=\"_ _2\"></span>nancieros, <span class=\"_ _18\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _17\"> </span>forman <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>arte <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la gesti\u00f3n <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>ormal <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>Grupo, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>convertibles <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>efectivo, <span class=\"_ _22\"></span>tienen <span class=\"_ _6\"></span>vencimientos iniciales <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>superiores <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>mese<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>riesgo <span class=\"_ _5\"></span>poco <span class=\"_ _5\"></span>significativo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>camb<span class=\"_ _5\"></span>ios en su valor. Flujos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Efectivo: entradas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>salidas <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo o <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _9\"></span>medios equival<span class=\"_ _2\"></span>entes, <span class=\"_ _9\"></span>entendiendo por <span class=\"_ _18\"> </span>\u00e9stos <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>plaz<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>inferior <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>tres <span class=\"_ _14\"> </span>mese<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>gran <span class=\"_ _18\"> </span>liquidez <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>bajo <span class=\"_ _17\"> </span>riesgo <span class=\"_ _18\"> </span>de alteraciones en su valor.  Actividades <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n: <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>las activida<span class=\"_ _2\"></span>des q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>principal <span class=\"_ _2\"></span>fuente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingresos ordinarios <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _14\"> </span>como <span class=\"_ _18\"> </span>otras <span class=\"_ _18\"> </span>activid<span class=\"_ _5\"></span>ades <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>puedan <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>calificadas <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e inversi\u00f3n o financiaci\u00f3n.   Actividades <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>inversi\u00f3n: <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>adquisici\u00f3n, <span class=\"_ _22\"></span>enajenaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>disposici\u00f3n <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>medios <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivale<span class=\"_ _2\"></span>ntes.<span class=\"_ _3c\"> </span> <span class=\"_ _5\"></span> Actividades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>financiaci\u00f3n<span class=\"_ _5\"></span>: <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>producen <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>tama\u00f1o <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>composici\u00f3n del Patrimonio Neto y de los pasivos de car\u00e1cter financiero.  o)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Combinaci\u00f3n de negocios </span></span>La <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>control <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>sociedad <span class=\"_ _5\"></span>dependiente constituye <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>aplicar\u00e1 <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n. <span class=\"_ _25\"></span>El <span class=\"_ _2\"></span>coste de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>combinaci\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>etermina <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>agregaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>razonables <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>fecha <span class=\"_ _f\"></span>de adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _22\"></span>ced<span class=\"_ _5\"></span>idos, <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pasivos <span class=\"_ _b\"></span>incurridos <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>asumidos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de patrimonio <span class=\"_ _22\"></span>emitidos. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>honorarios <span class=\"_ _22\"></span>abonados <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>asesores <span class=\"_ _f\"></span>legales <span class=\"_ _6\"></span>u <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>profesionales <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue hayan <span class=\"_ _24\"> </span>intervenido <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>combinaci\u00f3n <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _1c\"> </span>gastos <span class=\"_ _24\"> </span>genera<span class=\"_ _5\"></span>dos <span class=\"_ _24\"> </span>internamente <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>estos conceptos se imputan directamente en la cuenta de resultados.<span class=\"_ _3c\"> </span>  Si la <span class=\"_ _5\"></span>combinaci\u00f3n de negocios <span class=\"_ _5\"></span>se realiza p<span class=\"_ _5\"></span>or etapas, de <span class=\"_ _5\"></span>modo que con<span class=\"_ _5\"></span> anterioridad a <span class=\"_ _5\"></span>la fecha de adquisici\u00f3n (fecha de toma de control), exist\u00eda una inversi\u00f3n <span class=\"_ _2\"></span>previa, el Fondo de Comercio<span class=\"_ _2\"></span> o diferencia negativa se obtiene por la diferencia <span class=\"_ _2\"></span>entre: <span class=\"_ _5\"></span> \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _c\"> </span>coste <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>combinaci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>negocios, <span class=\"_ _c\"> </span>m\u00e1s <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>razonable <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>fecha <span class=\"_ _c\"> </span>de </span></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cualquier <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>previa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _9\"></span>adquirente <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _25\"></span>adquirida, y,<span class=\"_ _3c\"> </span>  \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>activos <span class=\"_ _14\"> </span>identificables <span class=\"_ _14\"> </span>adquiridos <span class=\"_ _14\"> </span>menos <span class=\"_ _18\"> </span>el <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>pasivos <span class=\"_ _14\"></span>asumidos, </span></span>determinado de acuerdo a lo indicado anteriormente. Cualquier beneficio <span class=\"_ _9\"></span>o p\u00e9rdida que su<span class=\"_ _2\"></span>rja como <span class=\"_ _9\"></span>consecuen<span class=\"_ _5\"></span>cia de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>a valor <span class=\"_ _9\"></span>razon<span class=\"_ _5\"></span>able en la <span class=\"_ _2\"></span>fecha en <span class=\"_ _9\"></span>que se obt<span class=\"_ _2\"></span>iene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>de la <span class=\"_ _9\"></span>participaci\u00f3n previa <span class=\"_ _2\"></span>existente <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>adquirida, <span class=\"_ _2\"></span>se reconocer\u00e1 <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _14\"> </span>cuenta <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>ganancias.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Si <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>anterioridad <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>in<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>esta participada <span class=\"_ _5\"></span>se hubiera valorado por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razonable, los <span class=\"_ _5\"></span>ajustes por valoraci\u00f3n pend<span class=\"_ _5\"></span>ientes de s<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mputados a<span class=\"_ _2\"></span>l r<span class=\"_ _2\"></span>esultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ransferir\u00e1n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>cu<span class=\"_ _5\"></span>enta <span class=\"_ _9\"></span>de p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancias. De <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>parte, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>presume <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>mejor <span class=\"_ _6\"></span>referente para estimar el valor razonable en la fecha de ad<span class=\"_ _2\"></span>quisici\u00f3n de cualquier participaci\u00f3n previa. <span class=\"_ _5\"></span> Si <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _6\"></span>concluirse<span class=\"_ _2\"></span> los <span class=\"_ _24\"> </span>procesos <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>valorac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _24\"> </span>necesarios <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>aplicar <span class=\"_ _1c\"> </span>el <span class=\"_ _24\"> </span>m\u00e9todo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _24\"> </span>descrito anteriormente, <span class=\"_ _d\"> </span>esta <span class=\"_ _d\"> </span>contabilizaci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _1c\"> </span>considera <span class=\"_ _d\"> </span>provisional, <span class=\"_ _d\"> </span>pudi\u00e9ndose <span class=\"_ _d\"> </span>ajust<span class=\"_ _6\"></span>ar <span class=\"_ _d\"> </span>dichos valores <span class=\"_ _6\"></span>provisionales <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>periodo <span class=\"_ _6\"></span>necesario <span class=\"_ _22\"></span>para <span class=\"_ _6\"></span>obtener <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>informaci\u00f3n <span class=\"_ _6\"></span>requerida <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>en ning\u00fan <span class=\"_ _6\"></span>caso <span class=\"_ _22\"></span>ser\u00e1 <span class=\"_ _6\"></span>superior <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>un <span class=\"_ _6\"></span>a\u00f1o. <span class=\"_ _22\"></span>Los <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>ajustes <span class=\"_ _22\"></span>realizados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>est<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>se contabilizan retroactivamente modificando la informaci\u00f3n comparativa si fuera necesario.  El <span class=\"_ _14\"></span>coste <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>la <span class=\"_ _b\"></span>comb<span class=\"_ _5\"></span>inaci\u00f3n <span class=\"_ _14\"></span>incluir\u00e1, <span class=\"_ _b\"></span>asimismo<span class=\"_ _5\"></span>, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>caso, <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _1c\"> </span>contingente <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>dependa <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>even<span class=\"_ _5\"></span>tos <span class=\"_ _d\"> </span>futuro<span class=\"_ _5\"></span>s <span class=\"_ _d\"> </span>o <span class=\"_ _1c\"> </span>del <span class=\"_ _d\"> </span>cump<span class=\"_ _5\"></span>limiento <span class=\"_ _d\"> </span>de condiciones <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>redeterminadas. <span class=\"_ _f\"></span>Los <span class=\"_ _b\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>las <span class=\"_ _b\"></span>contraprestaciones contingentes, <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>tengan <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>(que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exceder\u00e1 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>a\u00f1o desde <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>adquisici\u00f3n), <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>ad<span class=\"_ _5\"></span>icional <span class=\"_ _14\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _18\"> </span>se obtenga <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>hechos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>circunstancias <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>exist\u00eda<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>en dicha <span class=\"_ _18\"> </span>fech<span class=\"_ _5\"></span>a, <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>aju<span class=\"_ _5\"></span>star\u00e1 <span class=\"_ _18\"> </span>retrospectivamente <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>medio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>disminuci\u00f3n <span class=\"_ _18\"> </span>/ incremento en el fondo de comercio.<span class=\"_ _3c\"> </span> Los <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>posteriores <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>contingente <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>aju<span class=\"_ _5\"></span>stan contra resultados, <span class=\"_ _2\"></span>salvo <span class=\"_ _2\"></span>que dicha <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>haya si<span class=\"_ _2\"></span>do clasificada <span class=\"_ _9\"></span>como patrimonio e<span class=\"_ _9\"></span>n cuyo caso los cambios posteriores en su valor razonable no se reconocen<span class=\"_ _5\"></span>. El <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>negativa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>diferencia entre <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _9\"></span>razonables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ac<span class=\"_ _2\"></span>tivos <span class=\"_ _9\"></span>adquiridos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _9\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste de la combinaci\u00f3n, todo <span class=\"_ _2\"></span>ello referido a la fecha d<span class=\"_ _2\"></span>e adquisici\u00f3n. En el <span class=\"_ _5\"></span>supuesto excepcional <span class=\"_ _2\"></span>de que <span class=\"_ _5\"></span>surja una diferencia n<span class=\"_ _5\"></span>egativa en <span class=\"_ _5\"></span>la combinaci\u00f3n <span class=\"_ _5\"></span>\u00e9sta se <span class=\"_ _5\"></span>imputa a <span class=\"_ _5\"></span>la cuenta d<span class=\"_ _5\"></span>e p\u00e9rdidas y ganancias como un ingreso.  El fondo<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>comercio no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>se amor<span class=\"_ _2\"></span>tiza, <span class=\"_ _2\"></span>pero, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>anualmente, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>analiza <span class=\"_ _9\"></span>si existen <span class=\"_ _2\"></span>indicios de <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>cierre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>aliza <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioros <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e valor de <span class=\"_ _5\"></span>sus activos <span class=\"_ _5\"></span>o unidades <span class=\"_ _5\"></span>generadoras de <span class=\"_ _5\"></span>efectivo a <span class=\"_ _5\"></span>las que<span class=\"_ _6\"></span> haya asignado <span class=\"_ _5\"></span>un fondo <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span> comercio  y, <span class=\"_ _17\"> </span>en  caso <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  que <span class=\"_ _17\"> </span>los  h<span class=\"_ _2\"></span>ubiera,  comprueba, <span class=\"_ _17\"> </span>mediante  el <span class=\"_ _18\"> </span>denominado  \u201ctest  de<span class=\"_ _2\"></span> deterioro\u201d, <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>posib<span class=\"_ _5\"></span>le <span class=\"_ _f\"></span>existencia <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>reduzcan <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e dichos <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>un <span class=\"_ _17\"> </span>importe <span class=\"_ _14\"> </span>inferior <span class=\"_ _17\"> </span>al <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>su <span class=\"_ _14\"> </span>valor <span class=\"_ _17\"> </span>en <span class=\"_ _14\"> </span>libros. <span class=\"_ _18\"> </span>En <span class=\"_ _17\"> </span>el <span class=\"_ _14\"> </span>caso <span class=\"_ _17\"> </span>de <span class=\"_ _14\"> </span>qu<span class=\"_ _5\"></span>e  se <span class=\"_ _14\"> </span>deba reconocer <span class=\"_ _9\"></span>una <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>\u00e9rdida <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>unidad <span class=\"_ _9\"></span>generadora <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>hubiese asignado <span class=\"_ _5\"></span>todo <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio, se <span class=\"_ _6\"></span>reduce <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable del <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>correspond<span class=\"_ _5\"></span>iente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>dete<span class=\"_ _6\"></span>rioro <span class=\"_ _6\"></span>supera <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de \u00e9ste, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>segundo <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reduce, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>roporci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>activos<span class=\"_ _3c\"> </span> de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>hasta <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>siguientes: <span class=\"_ _6\"></span>su valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>venta<span class=\"_ _5\"></span>, su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>y cero. <span class=\"_ _9\"></span>Las co<span class=\"_ _2\"></span>rrecciones <span class=\"_ _9\"></span>valorativas por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>reversi\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios posteriores.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Inmovilizado Intangible </span></span>Como  norma <span class=\"_ _17\"> </span>general, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>inmovilizado  i<span class=\"_ _2\"></span>ntangible  se <span class=\"_ _17\"> </span>valora <span class=\"_ _17\"> </span>inicialmente <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>su  pr<span class=\"_ _2\"></span>ecio <span class=\"_ _17\"> </span>de adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>roducci\u00f3n. <span class=\"_ _9\"></span>Posteriormente, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>coste mi<span class=\"_ _2\"></span>norado <span class=\"_ _9\"></span>por la corres<span class=\"_ _2\"></span>pondiente am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _9\"></span>acumu<span class=\"_ _5\"></span>lada, <span class=\"_ _2\"></span>calculada <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>unci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>vida \u00fatil <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>en su <span class=\"_ _9\"></span>caso, por el importe acumulado de las correcciones valorativas por de<span class=\"_ _2\"></span>terioro reconocidas.<span class=\"fs5\"> </span>Los <span class=\"_ _22\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>vida <span class=\"_ _22\"></span>\u00fatil <span class=\"_ _22\"></span>definida <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>tanto, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de amortizaci\u00f3n <span class=\"_ _14\"></span>sis<span class=\"_ _2\"></span>tem\u00e1tica <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>durante <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>cual <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>prev\u00e9, <span class=\"_ _14\"></span>razonablemente, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> beneficios econ\u00f3micos inherentes al activo produc<span class=\"_ _2\"></span>en rendimientos para el<span class=\"_ _5\"></span> Grupo. Seg\u00fan <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>indicado <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>realiza distribuyendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>amortizable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>estos efectos <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>entiende <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>ser aplicable, su valor residual. Cuando <span class=\"_ _5\"></span>la vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>de estos <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>estimarse de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>fiable se <span class=\"_ _5\"></span>amortizan <span class=\"_ _5\"></span>en un plazo de diez a\u00f1os,<span class=\"_ _2\"></span> sin perjuicio de los pla<span class=\"_ _2\"></span>zos establecidos en las<span class=\"_ _2\"></span> normas particulares sobre e<span class=\"_ _2\"></span>l inmovilizado intangible de esta memoria consolidada. El Grupo re<span class=\"_ _5\"></span>visa el valor <span class=\"_ _5\"></span>residual, la vida \u00fat<span class=\"_ _5\"></span>il y el m\u00e9todo <span class=\"_ _5\"></span>de amortizaci\u00f3n de los <span class=\"_ _5\"></span>inmovilizados intangibles <span class=\"_ _1a\"> </span>al <span class=\"_ _1a\"> </span>cierre <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>cada <span class=\"_ _1a\"> </span>ejercicio. <span class=\"_ _1a\"> </span>Las <span class=\"_ _1a\"> </span>eventuales <span class=\"_ _1a\"> </span>modificaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>crit<span class=\"_ _5\"></span>erios inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _3c\"> </span>Los <span class=\"_ _22\"></span>criterios <span class=\"_ _22\"></span>para <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>estos <span class=\"_ _22\"></span>activos, <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su caso, de las recuperaciones de las p\u00e9rdidas por deterioro registradas en ejercicios anteriores, se describen en el punto b) de esta nota. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Inmovilizado Intangible </span></span>Como  norma <span class=\"_ _17\"> </span>general, <span class=\"_ _17\"> </span>el <span class=\"_ _17\"> </span>inmovilizado  i<span class=\"_ _2\"></span>ntangible  se <span class=\"_ _17\"> </span>valora <span class=\"_ _17\"> </span>inicialmente <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>su  pr<span class=\"_ _2\"></span>ecio <span class=\"_ _17\"> </span>de adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>roducci\u00f3n. <span class=\"_ _9\"></span>Posteriormente, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>valora <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>coste mi<span class=\"_ _2\"></span>norado <span class=\"_ _9\"></span>por la corres<span class=\"_ _2\"></span>pondiente am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _9\"></span>acumu<span class=\"_ _5\"></span>lada, <span class=\"_ _2\"></span>calculada <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>unci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>vida \u00fatil <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>en su <span class=\"_ _9\"></span>caso, por el importe acumulado de las correcciones valorativas por de<span class=\"_ _2\"></span>terioro reconocidas.<span class=\"fs5\"> </span>Los <span class=\"_ _22\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>vida <span class=\"_ _22\"></span>\u00fatil <span class=\"_ _22\"></span>definida <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>tanto, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de amortizaci\u00f3n <span class=\"_ _14\"></span>sis<span class=\"_ _2\"></span>tem\u00e1tica <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>durante <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>cual <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>prev\u00e9, <span class=\"_ _14\"></span>razonablemente, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> beneficios econ\u00f3micos inherentes al activo produc<span class=\"_ _2\"></span>en rendimientos para el<span class=\"_ _5\"></span> Grupo. Seg\u00fan <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>indicado <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>realiza distribuyendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>amortizable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>estos efectos <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>entiende <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>ser aplicable, su valor residual. Cuando <span class=\"_ _5\"></span>la vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>de estos <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>estimarse de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>fiable se <span class=\"_ _5\"></span>amortizan <span class=\"_ _5\"></span>en un plazo de diez a\u00f1os,<span class=\"_ _2\"></span> sin perjuicio de los pla<span class=\"_ _2\"></span>zos establecidos en las<span class=\"_ _2\"></span> normas particulares sobre e<span class=\"_ _2\"></span>l inmovilizado intangible de esta memoria consolidada. El Grupo re<span class=\"_ _5\"></span>visa el valor <span class=\"_ _5\"></span>residual, la vida \u00fat<span class=\"_ _5\"></span>il y el m\u00e9todo <span class=\"_ _5\"></span>de amortizaci\u00f3n de los <span class=\"_ _5\"></span>inmovilizados intangibles <span class=\"_ _1a\"> </span>al <span class=\"_ _1a\"> </span>cierre <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>cada <span class=\"_ _1a\"> </span>ejercicio. <span class=\"_ _1a\"> </span>Las <span class=\"_ _1a\"> </span>eventuales <span class=\"_ _1a\"> </span>modificaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>crit<span class=\"_ _5\"></span>erios inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _3c\"> </span>Los <span class=\"_ _22\"></span>criterios <span class=\"_ _22\"></span>para <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>reconocimiento <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>deterioro <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>estos <span class=\"_ _22\"></span>activos, <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su caso, de las recuperaciones de las p\u00e9rdidas por deterioro registradas en ejercicios anteriores, se describen en el punto b) de esta nota. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Los <span class=\"_ _22\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>vida <span class=\"_ _22\"></span>\u00fatil <span class=\"_ _22\"></span>definida <span class=\"_ _22\"></span>y, <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>tanto, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de amortizaci\u00f3n <span class=\"_ _14\"></span>sis<span class=\"_ _2\"></span>tem\u00e1tica <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>durante <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>cual <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>prev\u00e9, <span class=\"_ _14\"></span>razonablemente, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> beneficios econ\u00f3micos inherentes al activo produc<span class=\"_ _2\"></span>en rendimientos para el<span class=\"_ _5\"></span> Grupo. Seg\u00fan <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>indicado <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>inmovilizados <span class=\"_ _22\"></span>intangibles <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>realiza distribuyendo <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _5\"></span>amortizable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>sistem\u00e1tica <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>vida <span class=\"_ _6\"></span>\u00fatil. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>estos efectos <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>entiende <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>importe <span class=\"_ _f\"></span>amortizable <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>m<span class=\"_ _5\"></span>enos, <span class=\"_ _f\"></span>en <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>ser aplicable, su valor residual. Cuando <span class=\"_ _5\"></span>la vida <span class=\"_ _5\"></span>\u00fatil <span class=\"_ _5\"></span>de estos <span class=\"_ _5\"></span>activos no <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>estimarse de <span class=\"_ _5\"></span>manera <span class=\"_ _5\"></span>fiable se <span class=\"_ _5\"></span>amortizan <span class=\"_ _5\"></span>en un plazo de diez a\u00f1os,<span class=\"_ _2\"></span> sin perjuicio de los pla<span class=\"_ _2\"></span>zos establecidos en las<span class=\"_ _2\"></span> normas particulares sobre e<span class=\"_ _2\"></span>l inmovilizado intangible de esta memoria consolidada. El Grupo re<span class=\"_ _5\"></span>visa el valor <span class=\"_ _5\"></span>residual, la vida \u00fat<span class=\"_ _5\"></span>il y el m\u00e9todo <span class=\"_ _5\"></span>de amortizaci\u00f3n de los <span class=\"_ _5\"></span>inmovilizados intangibles <span class=\"_ _1a\"> </span>al <span class=\"_ _1a\"> </span>cierre <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>cada <span class=\"_ _1a\"> </span>ejercicio. <span class=\"_ _1a\"> </span>Las <span class=\"_ _1a\"> </span>eventuales <span class=\"_ _1a\"> </span>modificaciones <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>crit<span class=\"_ _5\"></span>erios inicialmente establecidos se reconocen como un cambio de estimaci\u00f3n.<span class=\"_ _3c\"> </span>Las <span class=\"_ _24\"> </span>reparaciones <span class=\"_ _24\"> </span>que <span class=\"_ _1c\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _24\"> </span>representan <span class=\"_ _1c\"> </span>un<span class=\"_ _5\"></span>a <span class=\"_ _24\"> </span>ampliaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _1c\"> </span>vida <span class=\"_ _24\"> </span>\u00fatil <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>gastos <span class=\"_ _1c\"> </span>de mantenimiento <span class=\"_ _18\"> </span>se <span class=\"_ _17\"> </span>cargan <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _17\"> </span>Consolidado <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>se incurren. Las <span class=\"_ _14\"></span>dotaciones <span class=\"_ _14\"></span>anuales <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>concepto <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _14\"></span>activos <span class=\"_ _14\"></span>materiales <span class=\"_ _b\"></span>se <span class=\"_ _14\"> </span>realizan normalmente <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _22\"></span>lineal <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>contrapartida <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>Estado <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>Resultados <span class=\"_ _22\"></span>Consolidado<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>en funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>a\u00f1os <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>vid<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>\u00fatil <span class=\"_ _b\"></span>estimada, <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>romedio, <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferentes <span class=\"_ _f\"></span>elementos, seg\u00fan el siguiente detalle: Coeficiente Inmuebles: 2%<span class=\"ls0\"> </span>Otras Inst<span class=\"_ _2\"></span>alaciones T\u00e9cnicas<span class=\"_ _2\"></span> y Mobiliario 10%<span class=\"ls0\">-</span>12%<span class=\"ls0\"> </span>Equipos pro<span class=\"_ _2\"></span>ceso de informaci<span class=\"_ _2\"></span>\u00f3n 12<span class=\"ls0\">% </span>Los porcentajes de amortizaci\u00f3n no han variado respecto al ejercicio a<span class=\"_ _2\"></span>nterior.<span class=\"_ _5\"></span> c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Activos por derecho de uso y pasivos por a<span class=\"_ _2\"></span>rrendamientos<span class=\"_ _5\"></span> </span></span>El Grupo<span class=\"_ _2\"></span> eval\u00faa <span class=\"_ _9\"></span>los contratos <span class=\"_ _9\"></span>de arrendamiento <span class=\"_ _9\"></span>y reconoce <span class=\"_ _9\"></span>un activo <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or d<span class=\"_ _2\"></span>erecho de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>uso y<span class=\"_ _2\"></span> u<span class=\"_ _9\"></span>n pasivo <span class=\"_ _16\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _16\"> </span>arrendamiento <span class=\"_ _2f\"> </span>correspondiente <span class=\"_ _16\"> </span>con <span class=\"_ _2f\"> </span>respecto <span class=\"_ _16\"> </span>a <span class=\"_ _2f\"> </span>todos <span class=\"_ _2f\"> </span>los <span class=\"_ _16\"> </span>acuerdos <span class=\"_ _2f\"> </span>de arrendamiento <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>es <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>arrendatario, <span class=\"_ _14\"> </span>excepto <span class=\"_ _14\"> </span>para <span class=\"_ _18\"> </span>arrendamientos <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>corto <span class=\"_ _14\"> </span>plazo (definidos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>plazo <span class=\"_ _f\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"></span><span class=\"ls18\">arre</span>ndamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>menor) <span class=\"_ _b\"></span>y arrendamientos de bajo valor.<span class=\"_ _3c\"> </span> Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>erecho <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>uso <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconocen <span class=\"_ _b\"></span>inicialmente <span class=\"_ _22\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>coste <span class=\"_ _f\"></span>calculado <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>los pagos <span class=\"_ _2a\"> </span>por <span class=\"_ _e\"> </span>arrendamientos <span class=\"_ _2a\"> </span>a <span class=\"_ _e\"> </span>realizar <span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>directos <span class=\"_ _e\"> </span>iniciales <span class=\"_ _2a\"> </span>y <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>de desmantelamiento /reha<span class=\"_ _2\"></span>bilitaci\u00f3n que <span class=\"_ _2\"></span>deban <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>objeto de <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>sideraci\u00f3n. <span class=\"_ _2\"></span>Posteriorment<span class=\"_ _5\"></span>e, el<span class=\"_ _2\"></span> derecho de <span class=\"_ _5\"></span>uso se <span class=\"_ _5\"></span>valora a su <span class=\"_ _5\"></span>coste menos <span class=\"_ _5\"></span>su correspondiente amo<span class=\"_ _5\"></span>rtizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las p\u00e9rdidas por deterioro que hayan experimentado, seg\u00fan proceda. La <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>se calcul<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>aplicando <span class=\"_ _9\"></span>el m\u00e9<span class=\"_ _2\"></span>todo <span class=\"_ _2\"></span>lineal <span class=\"_ _9\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>coste de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>derecho de <span class=\"_ _6\"></span>uso. <span class=\"_ _22\"></span>Las <span class=\"_ _6\"></span>dotaciones <span class=\"_ _22\"></span>anuales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>cepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>realizan con contrapartida <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de p\u00e9rdi<span class=\"_ _2\"></span>das y gan<span class=\"_ _2\"></span>ancias cons<span class=\"_ _2\"></span>olidada en funci\u00f3n de<span class=\"_ _2\"></span> los a\u00f1os<span class=\"_ _2\"></span> de vida \u00fatil estimada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "b)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Inmovilizado material </span></span>Los <span class=\"_ _1a\"> </span>bienes <span class=\"_ _19\"> </span>comprendidos <span class=\"_ _1a\"> </span>en <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>inmovilizado <span class=\"_ _1a\"> </span>mat<span class=\"_ _5\"></span>erial, <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>u<span class=\"_ _5\"></span>so <span class=\"_ _24\"> </span>pro<span class=\"_ _5\"></span>pio, <span class=\"_ _1a\"> </span>se <span class=\"_ _1a\"> </span>en<span class=\"_ _5\"></span>cuentran registrados <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>coste <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>acumulada <span class=\"_ _22\"></span>y <span class=\"_ _6\"></span>cualqu<span class=\"_ _5\"></span>ier <span class=\"_ _6\"></span>p\u00e9rdida<span class=\"_ _3c\"> </span>por <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>reconocida. <span class=\"_ _5\"></span>Se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>realizados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>empresa <span class=\"_ _5\"></span>para su inmovilizado siempre que sean mano de obra directa.  Se  capitalizan  los  gas<span class=\"_ _2\"></span>tos  financieros  corres<span class=\"_ _2\"></span>pondientes  a  endeudamiento <span class=\"_ _17\"> </span>espec\u00edficamente asignado a proyectos de inversi\u00f3n en inmovilizado durante la fase de co<span class=\"_ _2\"></span>nstrucci\u00f3n.<span class=\"_ _5\"></span> Los  costes  de  ampliaci\u00f3n,  mo<span class=\"_ _2\"></span>dernizaci\u00f3n  o  mej<span class=\"_ _2\"></span>oras  que  representan  u<span class=\"_ _2\"></span>n  aumento  de  l<span class=\"_ _2\"></span>a productividad, <span class=\"_ _14\"> </span>capacid<span class=\"_ _5\"></span>ad <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>eficiencia, <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>un <span class=\"_ _18\"> </span>alargamiento <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>vida <span class=\"_ _14\"> </span>\u00fatil <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _14\"> </span>bienes, <span class=\"_ _18\"> </span>se capitalizan como mayor coste de los correspondientes bienes.<span class=\"_ _3c\"> </span>Las <span class=\"_ _24\"> </span>reparaciones <span class=\"_ _24\"> </span>que <span class=\"_ _1c\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _24\"> </span>representan <span class=\"_ _1c\"> </span>un<span class=\"_ _5\"></span>a <span class=\"_ _24\"> </span>ampliaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _1c\"> </span>vida <span class=\"_ _24\"> </span>\u00fatil <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>gastos <span class=\"_ _1c\"> </span>de mantenimiento <span class=\"_ _18\"> </span>se <span class=\"_ _17\"> </span>cargan <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _17\"> </span>Consolidado <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>ejercicio <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>que <span class=\"_ _17\"> </span>se incurren. Las <span class=\"_ _14\"></span>dotaciones <span class=\"_ _14\"></span>anuales <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>concepto <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>am<span class=\"_ _2\"></span>ortizaci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>os <span class=\"_ _14\"></span>activos <span class=\"_ _14\"></span>materiales <span class=\"_ _b\"></span>se <span class=\"_ _14\"> </span>realizan normalmente <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _22\"></span>lineal <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>contrapartida <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>Estado <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>Resultados <span class=\"_ _22\"></span>Consolidado<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>en funci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>a\u00f1os <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>vid<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>\u00fatil <span class=\"_ _b\"></span>estimada, <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>romedio, <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferentes <span class=\"_ _f\"></span>elementos, seg\u00fan el siguiente detalle: Coeficiente Inmuebles: 2%<span class=\"ls0\"> </span>Otras Inst<span class=\"_ _2\"></span>alaciones T\u00e9cnicas<span class=\"_ _2\"></span> y Mobiliario 10%<span class=\"ls0\">-</span>12%<span class=\"ls0\"> </span>Equipos pro<span class=\"_ _2\"></span>ceso de informaci<span class=\"_ _2\"></span>\u00f3n 12<span class=\"ls0\">% </span>Los porcentajes de amortizaci\u00f3n no han variado respecto al ejercicio a<span class=\"_ _2\"></span>nterior.<span class=\"_ _5\"></span> Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> material e inta<span class=\"_ _2\"></span>ngible Se <span class=\"_ _22\"></span>produce <span class=\"_ _f\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>deterioro <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>un <span class=\"_ _f\"></span>elemento <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>e intangible <span class=\"_ _14\"> </span>cuando <span class=\"_ _14\"> </span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>contab<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>supere <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>importe <span class=\"_ _14\"> </span>recuperable. <span class=\"_ _14\"> </span>El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>eval\u00faa <span class=\"_ _14\"> </span>al menos <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>alg\u00fan <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>material, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en su <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>alguna <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ef<span class=\"_ _5\"></span>ectivo, <span class=\"_ _5\"></span>pued<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>est<span class=\"_ _5\"></span>ar <span class=\"_ _5\"></span>deterio<span class=\"_ _5\"></span>rados, <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>cuyo <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>se estiman <span class=\"_ _22\"></span>sus <span class=\"_ _6\"></span>import<span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>recuperables <span class=\"_ _22\"></span>efectuando <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>correcciones <span class=\"_ _22\"></span>valorativas <span class=\"_ _6\"></span>que, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>caso, procedan.   Los c\u00e1lculos <span class=\"_ _2\"></span>del deteri<span class=\"_ _2\"></span>oro se <span class=\"_ _2\"></span>efect\u00faan e<span class=\"_ _2\"></span>lemento <span class=\"_ _2\"></span>a elemento <span class=\"_ _2\"></span>de for<span class=\"_ _2\"></span>ma indi<span class=\"_ _2\"></span>vidualizada. En c<span class=\"_ _2\"></span>aso de <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>sea <span class=\"_ _18\"> </span>posib<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>est<span class=\"_ _5\"></span>imar <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _18\"> </span>recuperable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>cada <span class=\"_ _18\"> </span>bien<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>individual, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo determina <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>gen<span class=\"_ _5\"></span>eradora <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>efectivo <span class=\"_ _14\"></span>(UGE) <span class=\"_ _f\"></span>a <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>pertenece <span class=\"_ _14\"></span>cada<span class=\"_ _2\"></span> elemento del inmovilizado. El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mayor <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de ven<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso. <span class=\"_ _9\"></span>La determinaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>se re<span class=\"_ _2\"></span>aliza <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>funci\u00f3n de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>flujos de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _22\"></span>esperados <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _22\"></span>derivar\u00e1n <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>ut<span class=\"_ _5\"></span>ilizaci\u00f3n <span class=\"_ _22\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo, <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas sobre <span class=\"_ _c\"> </span>posibles <span class=\"_ _c\"> </span>variaciones  en <span class=\"_ _c\"> </span>el  imp<span class=\"_ _5\"></span>orte  o <span class=\"_ _c\"> </span>distribuci\u00f3n <span class=\"_ _c\"> </span>temporal  de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>flujos,  el <span class=\"_ _c\"> </span>valor temporal del dinero, <span class=\"_ _2\"></span>el precio <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>debido a la incer<span class=\"_ _2\"></span>tidumbre relacionada c<span class=\"_ _2\"></span>on el activo<span class=\"_ _2\"></span> y otros factores q<span class=\"_ _5\"></span>ue los part\u00edcipes del mer<span class=\"_ _5\"></span>cado consid<span class=\"_ _5\"></span>erar\u00edan en la valoraci\u00f3n de los <span class=\"_ _5\"></span>flujos de efectivo futuros relacionados con el activo.<span class=\"_ _3c\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recu<span class=\"_ _5\"></span>perable <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>imado <span class=\"_ _b\"></span>sea <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _14\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>del activo, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e Resultados <span class=\"_ _b\"></span>consolidado, <span class=\"_ _b\"></span>reduciendo <span class=\"_ _f\"></span>el <span class=\"_ _14\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>libro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>importe <span class=\"_ _b\"></span>r<span class=\"_ _6\"></span>ecuperable. Asimismo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>deba <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>eterioro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>una <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>nidad generadora de efectivo a<span class=\"_ _2\"></span> la que, en su c<span class=\"_ _2\"></span>aso, se hubiese asigna<span class=\"_ _2\"></span>do todo o parte de <span class=\"_ _2\"></span>un fondo de<span class=\"_ _2\"></span> comercio, se r<span class=\"_ _2\"></span>educe <span class=\"_ _2\"></span>en primer <span class=\"_ _2\"></span>lugar el<span class=\"_ _2\"></span> valor co<span class=\"_ _2\"></span>ntable del <span class=\"_ _9\"></span>fondo de comercio correspondiente<span class=\"_ _2\"></span> a <span class=\"_ _b\"></span>dicha <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _f\"></span>Si <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _b\"></span>supera <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>\u00e9st<span class=\"_ _5\"></span>e, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>lugar, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>reduce, <span class=\"_ _b\"></span>en proporci\u00f3n <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>contable, <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>resto <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>activos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>unidad <span class=\"_ _22\"></span>generadora <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>efectivo, hasta <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>entre<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>sig<span class=\"_ _5\"></span>uientes: <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>de venta, su valor en uso y cero.<span class=\"_ _3c\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>eval\u00faa <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre de <span class=\"_ _5\"></span>cad<span class=\"_ _5\"></span>a ejercicio, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _5\"></span>indicios d<span class=\"_ _5\"></span>e qu<span class=\"_ _5\"></span>e la <span class=\"_ _6\"></span>p\u00e9rdida por <span class=\"_ _5\"></span>deterioro de <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>reconocida <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>ejercicios <span class=\"_ _2\"></span>anteriores <span class=\"_ _25\"></span>ya <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>existe <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pudier<span class=\"_ _5\"></span>a <span class=\"_ _25\"></span>h<span class=\"_ _5\"></span>aber <span class=\"_ _9\"></span>disminuido <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haber dejado <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>existir <span class=\"_ _22\"></span>total <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>parcialmente <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>motivaron. <span class=\"_ _f\"></span>Las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>por deterioro <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>correspondientes<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>fondo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>comercio <span class=\"_ _14\"></span>no <span class=\"_ _14\"> </span>son <span class=\"_ _14\"></span>obje<span class=\"_ _2\"></span>to <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>reversi\u00f3n <span class=\"_ _14\"></span>en ejercicios posteriores. La reversi<span class=\"_ _2\"></span>\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconoce <span class=\"_ _9\"></span>como un i<span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>greso e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Estado <span class=\"_ _2\"></span>de Resultados <span class=\"_ _d\"> </span>consolidado, <span class=\"_ _d\"> </span>aument\u00e1ndose <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>unidad generadora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _9\"></span>revisada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>importe <span class=\"_ _2\"></span>recuperable, <span class=\"_ _25\"></span>pe<span class=\"_ _5\"></span>ro <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>tal <span class=\"_ _9\"></span>modo que  el  importe <span class=\"_ _17\"> </span>en  libros <span class=\"_ _17\"> </span>incrementado  no  su<span class=\"_ _2\"></span>pere  el  valor<span class=\"_ _2\"></span>  neto  contable <span class=\"_ _17\"> </span>que  se  ha<span class=\"_ _2\"></span>br\u00eda determinado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _5\"></span>reconocido <span class=\"_ _5\"></span>ninguna <span class=\"_ _5\"></span>perdida <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ejercicios anteriores.  El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>misma, <span class=\"_ _5\"></span>exceptuando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comer<span class=\"_ _5\"></span>cio, prorrateando <span class=\"_ _6\"></span>en fun<span class=\"_ _5\"></span>ci\u00f3n del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>contab<span class=\"_ _5\"></span>le de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperab<span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable que hubiera tenido, neto de amortizaciones, si no se hubiera r<span class=\"_ _2\"></span>egistrado la p\u00e9rdida.<span class=\"_ _5\"></span> No <span class=\"_ _c\"> </span>obstante,  lo <span class=\"_ _c\"> </span>anterior, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las  circunstancias <span class=\"_ _c\"> </span>espec\u00edficas <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los  activos <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>pone  d<span class=\"_ _5\"></span>e manifiesto <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>car\u00e1cter <span class=\"_ _6\"></span>irre<span class=\"_ _5\"></span>versible, <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>reconoce <span class=\"_ _22\"></span>directamente <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>p\u00e9rdidas procedentes del inmovilizado de la Estado de Resultados consolidado. En concreto, el Grupo determina al<span class=\"_ _2\"></span> final de cada e<span class=\"_ _2\"></span>jercicio el valor razonable de l<span class=\"_ _2\"></span>os elementos de <span class=\"_ _b\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>forma <span class=\"_ _f\"></span>que, <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>cierre <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _f\"></span>refleja <span class=\"_ _f\"></span>las condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>propiedades <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>inversi\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>dicha <span class=\"_ _6\"></span>fecha. <span class=\"_ _6\"></span>Dicho valor <span class=\"_ _2a\"> </span>razonable <span class=\"_ _11\"> </span>se <span class=\"_ _2a\"> </span>determina <span class=\"_ _2a\"> </span>anualmente <span class=\"_ _11\"> </span>tomando <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>valores <span class=\"_ _11\"> </span>de <span class=\"_ _2a\"> </span>referencia <span class=\"_ _2a\"> </span>las valoraciones realizadas por expertos independientes. Una  vez <span class=\"_ _18\"> </span>reconocida  la <span class=\"_ _18\"> </span>correcci\u00f3n  valorativa <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>deterioro  o <span class=\"_ _18\"> </span>su  reversi<span class=\"_ _2\"></span>\u00f3n,  se <span class=\"_ _18\"> </span>ajustan  las<span class=\"_ _2\"></span> amortizaciones de los ejercicios siguientes considerando el nuevo valor<span class=\"_ _2\"></span> contable.<span class=\"_ _5\"></span> Al cierre del ejercicio 2025 el Gr<span class=\"_ _2\"></span>upo ha realizado un test de deterioro <span class=\"_ _2\"></span>para todos sus terrenos<span class=\"_ _2\"></span> e <span class=\"_ _14\"></span>inmuebles <span class=\"_ _14\"></span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>categor\u00edas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>in<span class=\"_ _2\"></span>movilizado <span class=\"_ _14\"> </span>material <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>valores aportados por <span class=\"_ _9\"></span>tasaciones realizadas <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>expertos i<span class=\"_ _2\"></span>ndependientes. El grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pol\u00edtica de<span class=\"_ _9\"></span> rotar <span class=\"_ _14\"> </span>cada <span class=\"_ _14\"> </span>ciert<span class=\"_ _5\"></span>o <span class=\"_ _14\"> </span>tiempo <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>empresas <span class=\"_ _18\"> </span>tasadoras. <span class=\"_ _14\"> </span>En <span class=\"_ _14\"> </span>este <span class=\"_ _18\"> </span>contexto, <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>tasaciones <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>los<span class=\"_ _3c\"> </span>inmuebles <span class=\"_ _1c\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>ejercicio <span class=\"_ _1c\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _1c\"> </span>han <span class=\"_ _d\"> </span>sid<span class=\"_ _5\"></span>o <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>p<span class=\"_ _5\"></span>rincipalmente, <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>t<span class=\"_ _5\"></span>asadora independiente AT Valor. La <span class=\"_ _17\"> </span>valoraci\u00f3n <span class=\"_ _17\"> </span>ha  si<span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>o  r<span class=\"_ _2\"></span>ealizada  de <span class=\"_ _18\"> </span>acuerdo  con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>Est\u00e1ndares <span class=\"_ _18\"> </span>de  Valoraci\u00f3n <span class=\"_ _18\"> </span>y  Tasaci\u00f3<span class=\"_ _2\"></span>n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC).<span class=\"_ _3c\"> </span>c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Activos por derecho de uso y pasivos por a<span class=\"_ _2\"></span>rrendamientos<span class=\"_ _5\"></span> </span></span>El Grupo<span class=\"_ _2\"></span> eval\u00faa <span class=\"_ _9\"></span>los contratos <span class=\"_ _9\"></span>de arrendamiento <span class=\"_ _9\"></span>y reconoce <span class=\"_ _9\"></span>un activo <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or d<span class=\"_ _2\"></span>erecho de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>uso y<span class=\"_ _2\"></span> u<span class=\"_ _9\"></span>n pasivo <span class=\"_ _16\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _16\"> </span>arrendamiento <span class=\"_ _2f\"> </span>correspondiente <span class=\"_ _16\"> </span>con <span class=\"_ _2f\"> </span>respecto <span class=\"_ _16\"> </span>a <span class=\"_ _2f\"> </span>todos <span class=\"_ _2f\"> </span>los <span class=\"_ _16\"> </span>acuerdos <span class=\"_ _2f\"> </span>de arrendamiento <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>es <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>arrendatario, <span class=\"_ _14\"> </span>excepto <span class=\"_ _14\"> </span>para <span class=\"_ _18\"> </span>arrendamientos <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>corto <span class=\"_ _14\"> </span>plazo (definidos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>plazo <span class=\"_ _f\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"></span><span class=\"ls18\">arre</span>ndamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>menor) <span class=\"_ _b\"></span>y arrendamientos de bajo valor.<span class=\"_ _3c\"> </span> Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>erecho <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>uso <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconocen <span class=\"_ _b\"></span>inicialmente <span class=\"_ _22\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>coste <span class=\"_ _f\"></span>calculado <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>los pagos <span class=\"_ _2a\"> </span>por <span class=\"_ _e\"> </span>arrendamientos <span class=\"_ _2a\"> </span>a <span class=\"_ _e\"> </span>realizar <span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>directos <span class=\"_ _e\"> </span>iniciales <span class=\"_ _2a\"> </span>y <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>de desmantelamiento /reha<span class=\"_ _2\"></span>bilitaci\u00f3n que <span class=\"_ _2\"></span>deban <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>objeto de <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>sideraci\u00f3n. <span class=\"_ _2\"></span>Posteriorment<span class=\"_ _5\"></span>e, el<span class=\"_ _2\"></span> derecho de <span class=\"_ _5\"></span>uso se <span class=\"_ _5\"></span>valora a su <span class=\"_ _5\"></span>coste menos <span class=\"_ _5\"></span>su correspondiente amo<span class=\"_ _5\"></span>rtizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las p\u00e9rdidas por deterioro que hayan experimentado, seg\u00fan proceda. La <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>se calcul<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>aplicando <span class=\"_ _9\"></span>el m\u00e9<span class=\"_ _2\"></span>todo <span class=\"_ _2\"></span>lineal <span class=\"_ _9\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>coste de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>derecho de <span class=\"_ _6\"></span>uso. <span class=\"_ _22\"></span>Las <span class=\"_ _6\"></span>dotaciones <span class=\"_ _22\"></span>anuales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>cepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>realizan con contrapartida <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de p\u00e9rdi<span class=\"_ _2\"></span>das y gan<span class=\"_ _2\"></span>ancias cons<span class=\"_ _2\"></span>olidada en funci\u00f3n de<span class=\"_ _2\"></span> los a\u00f1os<span class=\"_ _2\"></span> de vida \u00fatil estimada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> material e inta<span class=\"_ _2\"></span>ngible Se <span class=\"_ _22\"></span>produce <span class=\"_ _f\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>deterioro <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>un <span class=\"_ _f\"></span>elemento <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>e intangible <span class=\"_ _14\"> </span>cuando <span class=\"_ _14\"> </span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>contab<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>supere <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>importe <span class=\"_ _14\"> </span>recuperable. <span class=\"_ _14\"> </span>El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>eval\u00faa <span class=\"_ _14\"> </span>al menos <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>alg\u00fan <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>material, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en su <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>alguna <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ef<span class=\"_ _5\"></span>ectivo, <span class=\"_ _5\"></span>pued<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>est<span class=\"_ _5\"></span>ar <span class=\"_ _5\"></span>deterio<span class=\"_ _5\"></span>rados, <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>cuyo <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>se estiman <span class=\"_ _22\"></span>sus <span class=\"_ _6\"></span>import<span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>recuperables <span class=\"_ _22\"></span>efectuando <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>correcciones <span class=\"_ _22\"></span>valorativas <span class=\"_ _6\"></span>que, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>caso, procedan.   Los c\u00e1lculos <span class=\"_ _2\"></span>del deteri<span class=\"_ _2\"></span>oro se <span class=\"_ _2\"></span>efect\u00faan e<span class=\"_ _2\"></span>lemento <span class=\"_ _2\"></span>a elemento <span class=\"_ _2\"></span>de for<span class=\"_ _2\"></span>ma indi<span class=\"_ _2\"></span>vidualizada. En c<span class=\"_ _2\"></span>aso de <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>sea <span class=\"_ _18\"> </span>posib<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>est<span class=\"_ _5\"></span>imar <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _18\"> </span>recuperable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>cada <span class=\"_ _18\"> </span>bien<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>individual, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo determina <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>gen<span class=\"_ _5\"></span>eradora <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>efectivo <span class=\"_ _14\"></span>(UGE) <span class=\"_ _f\"></span>a <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>pertenece <span class=\"_ _14\"></span>cada<span class=\"_ _2\"></span> elemento del inmovilizado. El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mayor <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de ven<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso. <span class=\"_ _9\"></span>La determinaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>se re<span class=\"_ _2\"></span>aliza <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>funci\u00f3n de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>flujos de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _22\"></span>esperados <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _22\"></span>derivar\u00e1n <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>ut<span class=\"_ _5\"></span>ilizaci\u00f3n <span class=\"_ _22\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo, <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas sobre <span class=\"_ _c\"> </span>posibles <span class=\"_ _c\"> </span>variaciones  en <span class=\"_ _c\"> </span>el  imp<span class=\"_ _5\"></span>orte  o <span class=\"_ _c\"> </span>distribuci\u00f3n <span class=\"_ _c\"> </span>temporal  de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>flujos,  el <span class=\"_ _c\"> </span>valor temporal del dinero, <span class=\"_ _2\"></span>el precio <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>debido a la incer<span class=\"_ _2\"></span>tidumbre relacionada c<span class=\"_ _2\"></span>on el activo<span class=\"_ _2\"></span> y otros factores q<span class=\"_ _5\"></span>ue los part\u00edcipes del mer<span class=\"_ _5\"></span>cado consid<span class=\"_ _5\"></span>erar\u00edan en la valoraci\u00f3n de los <span class=\"_ _5\"></span>flujos de efectivo futuros relacionados con el activo.<span class=\"_ _3c\"> </span> En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recu<span class=\"_ _5\"></span>perable <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>imado <span class=\"_ _b\"></span>sea <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _14\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>del activo, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e Resultados <span class=\"_ _b\"></span>consolidado, <span class=\"_ _b\"></span>reduciendo <span class=\"_ _f\"></span>el <span class=\"_ _14\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>libro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>importe <span class=\"_ _b\"></span>r<span class=\"_ _6\"></span>ecuperable. Asimismo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>deba <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>eterioro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>una <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>nidad generadora de efectivo a<span class=\"_ _2\"></span> la que, en su c<span class=\"_ _2\"></span>aso, se hubiese asigna<span class=\"_ _2\"></span>do todo o parte de <span class=\"_ _2\"></span>un fondo de<span class=\"_ _2\"></span> comercio, se r<span class=\"_ _2\"></span>educe <span class=\"_ _2\"></span>en primer <span class=\"_ _2\"></span>lugar el<span class=\"_ _2\"></span> valor co<span class=\"_ _2\"></span>ntable del <span class=\"_ _9\"></span>fondo de comercio correspondiente<span class=\"_ _2\"></span> a <span class=\"_ _b\"></span>dicha <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _f\"></span>Si <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _b\"></span>supera <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>\u00e9st<span class=\"_ _5\"></span>e, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>lugar, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>reduce, <span class=\"_ _b\"></span>en proporci\u00f3n <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>contable, <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>resto <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>activos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>unidad <span class=\"_ _22\"></span>generadora <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>efectivo, hasta <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>entre<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>sig<span class=\"_ _5\"></span>uientes: <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>de venta, su valor en uso y cero.<span class=\"_ _3c\"> </span> El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>eval\u00faa <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre de <span class=\"_ _5\"></span>cad<span class=\"_ _5\"></span>a ejercicio, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _5\"></span>indicios d<span class=\"_ _5\"></span>e qu<span class=\"_ _5\"></span>e la <span class=\"_ _6\"></span>p\u00e9rdida por <span class=\"_ _5\"></span>deterioro de <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>reconocida <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>ejercicios <span class=\"_ _2\"></span>anteriores <span class=\"_ _25\"></span>ya <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>existe <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pudier<span class=\"_ _5\"></span>a <span class=\"_ _25\"></span>h<span class=\"_ _5\"></span>aber <span class=\"_ _9\"></span>disminuido <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haber dejado <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>existir <span class=\"_ _22\"></span>total <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>parcialmente <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>motivaron. <span class=\"_ _f\"></span>Las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>por deterioro <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>correspondientes<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>fondo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>comercio <span class=\"_ _14\"></span>no <span class=\"_ _14\"> </span>son <span class=\"_ _14\"></span>obje<span class=\"_ _2\"></span>to <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>reversi\u00f3n <span class=\"_ _14\"></span>en ejercicios posteriores. La reversi<span class=\"_ _2\"></span>\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconoce <span class=\"_ _9\"></span>como un i<span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>greso e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Estado <span class=\"_ _2\"></span>de Resultados <span class=\"_ _d\"> </span>consolidado, <span class=\"_ _d\"> </span>aument\u00e1ndose <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>unidad generadora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _9\"></span>revisada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>importe <span class=\"_ _2\"></span>recuperable, <span class=\"_ _25\"></span>pe<span class=\"_ _5\"></span>ro <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>tal <span class=\"_ _9\"></span>modo que  el  importe <span class=\"_ _17\"> </span>en  libros <span class=\"_ _17\"> </span>incrementado  no  su<span class=\"_ _2\"></span>pere  el  valor<span class=\"_ _2\"></span>  neto  contable <span class=\"_ _17\"> </span>que  se  ha<span class=\"_ _2\"></span>br\u00eda determinado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _5\"></span>reconocido <span class=\"_ _5\"></span>ninguna <span class=\"_ _5\"></span>perdida <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ejercicios anteriores.  El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>misma, <span class=\"_ _5\"></span>exceptuando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comer<span class=\"_ _5\"></span>cio, prorrateando <span class=\"_ _6\"></span>en fun<span class=\"_ _5\"></span>ci\u00f3n del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>contab<span class=\"_ _5\"></span>le de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperab<span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable que hubiera tenido, neto de amortizaciones, si no se hubiera r<span class=\"_ _2\"></span>egistrado la p\u00e9rdida.<span class=\"_ _5\"></span> No <span class=\"_ _c\"> </span>obstante,  lo <span class=\"_ _c\"> </span>anterior, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las  circunstancias <span class=\"_ _c\"> </span>espec\u00edficas <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los  activos <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>pone  d<span class=\"_ _5\"></span>e manifiesto <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>car\u00e1cter <span class=\"_ _6\"></span>irre<span class=\"_ _5\"></span>versible, <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>reconoce <span class=\"_ _22\"></span>directamente <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>p\u00e9rdidas procedentes del inmovilizado de la Estado de Resultados consolidado. En concreto, el Grupo determina al<span class=\"_ _2\"></span> final de cada e<span class=\"_ _2\"></span>jercicio el valor razonable de l<span class=\"_ _2\"></span>os elementos de <span class=\"_ _b\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>forma <span class=\"_ _f\"></span>que, <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>cierre <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _f\"></span>refleja <span class=\"_ _f\"></span>las condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>propiedades <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>inversi\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>dicha <span class=\"_ _6\"></span>fecha. <span class=\"_ _6\"></span>Dicho valor <span class=\"_ _2a\"> </span>razonable <span class=\"_ _11\"> </span>se <span class=\"_ _2a\"> </span>determina <span class=\"_ _2a\"> </span>anualmente <span class=\"_ _11\"> </span>tomando <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>valores <span class=\"_ _11\"> </span>de <span class=\"_ _2a\"> </span>referencia <span class=\"_ _2a\"> </span>las valoraciones realizadas por expertos independientes. Una  vez <span class=\"_ _18\"> </span>reconocida  la <span class=\"_ _18\"> </span>correcci\u00f3n  valorativa <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>deterioro  o <span class=\"_ _18\"> </span>su  reversi<span class=\"_ _2\"></span>\u00f3n,  se <span class=\"_ _18\"> </span>ajustan  las<span class=\"_ _2\"></span> amortizaciones de los ejercicios siguientes considerando el nuevo valor<span class=\"_ _2\"></span> contable.<span class=\"_ _5\"></span> Al cierre del ejercicio 2025 el Gr<span class=\"_ _2\"></span>upo ha realizado un test de deterioro <span class=\"_ _2\"></span>para todos sus terrenos<span class=\"_ _2\"></span> e <span class=\"_ _14\"></span>inmuebles <span class=\"_ _14\"></span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>categor\u00edas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>in<span class=\"_ _2\"></span>movilizado <span class=\"_ _14\"> </span>material <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>valores aportados por <span class=\"_ _9\"></span>tasaciones realizadas <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>expertos i<span class=\"_ _2\"></span>ndependientes. El grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pol\u00edtica de<span class=\"_ _9\"></span> rotar <span class=\"_ _14\"> </span>cada <span class=\"_ _14\"> </span>ciert<span class=\"_ _5\"></span>o <span class=\"_ _14\"> </span>tiempo <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>empresas <span class=\"_ _18\"> </span>tasadoras. <span class=\"_ _14\"> </span>En <span class=\"_ _14\"> </span>este <span class=\"_ _18\"> </span>contexto, <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>tasaciones <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>los<span class=\"_ _3c\"> </span>inmuebles <span class=\"_ _1c\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>ejercicio <span class=\"_ _1c\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _1c\"> </span>han <span class=\"_ _d\"> </span>sid<span class=\"_ _5\"></span>o <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>p<span class=\"_ _5\"></span>rincipalmente, <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>t<span class=\"_ _5\"></span>asadora independiente AT Valor. La <span class=\"_ _17\"> </span>valoraci\u00f3n <span class=\"_ _17\"> </span>ha  si<span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>o  r<span class=\"_ _2\"></span>ealizada  de <span class=\"_ _18\"> </span>acuerdo  con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>Est\u00e1ndares <span class=\"_ _18\"> </span>de  Valoraci\u00f3n <span class=\"_ _18\"> </span>y  Tasaci\u00f3<span class=\"_ _2\"></span>n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC).<span class=\"_ _3c\"> </span>Deterioro de valor de existencias Al <span class=\"_ _c\"> </span>cierre <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>ejercicio,  el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _c\"> </span>realiza  u<span class=\"_ _5\"></span>na <span class=\"_ _c\"> </span>evaluaci\u00f3n  del <span class=\"_ _d\"> </span>valor  neto <span class=\"_ _c\"> </span>realizable <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las existencias efectu\u00e1ndose las <span class=\"_ _2\"></span>oportunas correcciones <span class=\"_ _2\"></span>valorativas, reco<span class=\"_ _2\"></span>nociendo un gasto <span class=\"_ _2\"></span>en el<span class=\"_ _2\"></span> Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Resultados <span class=\"_ _9\"></span>Con<span class=\"_ _5\"></span>solidado, <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>mismas <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span>cuentran <span class=\"_ _9\"></span>sobreva<span class=\"_ _5\"></span>loradas <span class=\"_ _9\"></span>respecto a su precio de adquisici\u00f3n o a su coste de producci\u00f3n.  Cuando  las  circu<span class=\"_ _2\"></span>nstancias  que  pr<span class=\"_ _2\"></span>eviamente  causaron <span class=\"_ _17\"> </span>dicha  p\u00e9rdi<span class=\"_ _2\"></span>da  por <span class=\"_ _17\"> </span>deterioro  hayan<span class=\"_ _2\"></span> dejado <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>existir <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>exista <span class=\"_ _f\"></span>clara <span class=\"_ _b\"></span>evidencia <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _22\"></span>valor<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>neto <span class=\"_ _f\"></span>realizable debido <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>circunstancias <span class=\"_ _6\"></span>econ\u00f3micas, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rocede <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>vertir <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>mporte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la misma reconoci\u00e9ndose un ingreso en el Estado de Resultados Consolidado.  Las <span class=\"_ _25\"></span>correcciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _9\"></span>en <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>las <span class=\"_ _9\"></span>existencias <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _25\"></span>con <span class=\"_ _9\"></span>cargo <span class=\"_ _9\"></span>o <span class=\"_ _25\"></span>ab<span class=\"_ _5\"></span>ono al <span class=\"_ _14\"></span>ep\u00edgrafe <span class=\"_ _14\"></span>\u201cApr<span class=\"_ _2\"></span>ovisionamientos\u201d <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>Es<span class=\"_ _2\"></span>tado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _14\"></span>Consolidado.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Estos <span class=\"_ _14\"></span>c\u00e1lc<span class=\"_ _2\"></span>ulos <span class=\"_ _14\"></span>de deterioro se efect\u00faan de forma individual.  En <span class=\"_ _18\"> </span>concreto, <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>det<span class=\"_ _5\"></span>ermina <span class=\"_ _14\"> </span>al <span class=\"_ _18\"> </span>final <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>cada <span class=\"_ _18\"> </span>ejercicio <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _17\"> </span>neto <span class=\"_ _18\"> </span>realizable <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>las existencias <span class=\"_ _18\"> </span>tomando <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>valores <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>referencia <span class=\"_ _14\"> </span>las <span class=\"_ _17\"> </span>valoraciones <span class=\"_ _18\"> </span>realizadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>expertos independientes.  La <span class=\"_ _c\"> </span>valoraci<span class=\"ls3\">\u00f3n</span> <span class=\"_ _c\"> </span>realizada <span class=\"_ _c\"> </span>por <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>experto <span class=\"_ _d\"> </span>indepen<span class=\"_ _2\"></span>diente <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _c\"> </span>realizado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>acuerdo <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>los Est\u00e1ndares d<span class=\"_ _5\"></span>e Valoraci\u00f3n <span class=\"_ _5\"></span>y Ta<span class=\"_ _5\"></span>saci\u00f3n publicados <span class=\"_ _5\"></span>por el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>Reino <span class=\"_ _f\"></span>Unido <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>acuerdo <span class=\"_ _22\"></span>con <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>Est<span class=\"_ _5\"></span>\u00e1ndares <span class=\"_ _22\"></span>Internacionales <span class=\"_ _22\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _22\"></span>Valo<span class=\"_ _5\"></span>raci\u00f3n <span class=\"_ _22\"></span>(IVS) publicados <span class=\"_ _1a\"> </span>por <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>Comit\u00e9 <span class=\"_ _1a\"> </span>Internacional <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Est\u00e1ndares <span class=\"_ _1a\"> </span>(IVSC).<span class=\"_ _5\"></span> <span class=\"_ _1a\"> </span>En <span class=\"_ _19\"> </span>el <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _19\"> </span>2025 <span class=\"_ _1a\"> </span>la metodolog\u00eda <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>exp<span class=\"_ _5\"></span>erto <span class=\"_ _6\"></span>independiente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>determinar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>neto <span class=\"_ _6\"></span>realizable de <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>existencias <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>ha <span class=\"_ _17\"> </span>sido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>descuento <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>flujos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>c<span class=\"_ _5\"></span>aja, <span class=\"_ _17\"> </span>por <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>m\u00e9todo <span class=\"_ _18\"> </span>de comparaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _6\"></span>residual. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>escuentos <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>flu<span class=\"_ _5\"></span>jo<span class=\"_ _5\"></span>s, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>rentas netas <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>mercado <span class=\"_ _f\"></span>para <span class=\"_ _22\"></span>cada <span class=\"_ _f\"></span>inmueb<span class=\"_ _5\"></span>le <span class=\"_ _22\"></span>y <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>act<span class=\"_ _5\"></span>ualizan <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>flujos <span class=\"_ _f\"></span>futuros, <span class=\"_ _22\"></span>aplicando <span class=\"_ _f\"></span>tasas <span class=\"_ _f\"></span>de descuento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comparaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considera <span class=\"_ _6\"></span>como referencia <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>localizaci\u00f3n <span class=\"_ _18\"> </span>del  i<span class=\"_ _2\"></span>nmueble <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>recios  de <span class=\"_ _18\"> </span>venta  para <span class=\"_ _18\"> </span>inmuebles  d<span class=\"_ _2\"></span>e  misma<span class=\"_ _2\"></span> categor\u00eda. Y <span class=\"_ _5\"></span>en el caso de <span class=\"_ _5\"></span>aplicar el m\u00e9todo <span class=\"_ _5\"></span>residual, e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>va<span class=\"_ _5\"></span>lo<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>ser<span class=\"_ _5\"></span>\u00e1 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>ife<span class=\"_ _5\"></span>ren<span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or act<span class=\"_ _5\"></span>ua<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _6\"></span>cob<span class=\"_ _5\"></span>ro<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>te<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>ido<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _5\"></span>nta <span class=\"_ _6\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _6\"></span>inmu<span class=\"_ _5\"></span>eb<span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>ter<span class=\"_ _5\"></span>min<span class=\"_ _5\"></span>ad<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or <span class=\"_ _6\"></span>ac<span class=\"_ _5\"></span>tu<span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los pa<span class=\"_ _5\"></span>go<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>al<span class=\"_ _5\"></span>izad<span class=\"_ _5\"></span>os<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>ive<span class=\"_ _5\"></span>rso<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>ga<span class=\"_ _5\"></span>stos<span class=\"_ _5\"></span>, <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tip<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>ac<span class=\"_ _5\"></span>tua<span class=\"_ _5\"></span>liz<span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _b\"></span>fi<span class=\"_ _5\"></span>jad<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>. <span class=\"_ _18\"> </span>Los inmuebles se valoran de forma individual. En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>eje<span class=\"_ _9\"></span>rcic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>term<span class=\"_ _9\"></span>ina<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>31<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>dic<span class=\"_ _9\"></span>iemb<span class=\"_ _9\"></span>re <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>202<span class=\"_ _9\"></span>5, <span class=\"_ _6\"></span>el<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>Gr<span class=\"_ _2\"></span>upo<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>regi<span class=\"_ _9\"></span>str<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>rev<span class=\"_ _9\"></span>ersi<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _5\"></span>de de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or<span class=\"_ _9\"></span>os <span class=\"_ _9\"></span>neto<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>imp<span class=\"_ _9\"></span>orte<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>3,9<span class=\"_ _2\"></span>6 <span class=\"_ _9\"></span>mil<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>s <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>como consecuencia <span class=\"_ _2\"></span>de cambios <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>uso o <span class=\"_ _f\"></span>amp<span class=\"_ _5\"></span>liaci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>mismo <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>(i) <span class=\"_ _f\"></span>determin<span class=\"_ _5\"></span>ados <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>ub<span class=\"_ _5\"></span>icados <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>Vigo, <span class=\"_ _b\"></span>(ii) <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>ob<span class=\"_ _5\"></span>ras <span class=\"_ _f\"></span>de urbanizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>parcelas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fase <span class=\"_ _5\"></span>II <span class=\"_ _5\"></span>ubicadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>t\u00e9rmino <span class=\"_ _5\"></span>municipal <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Mog\u00e1n <span class=\"_ _5\"></span>y <span class=\"_ _f\"></span>(iii) el cambio <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>pa<span class=\"_ _2\"></span>rcela <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Serban <span class=\"_ _14\"></span>Voda <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>Ruma<span class=\"_ _2\"></span>n\u00eda. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _14\"></span>sentido, <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>valores <span class=\"_ _b\"></span>de tasaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _9\"></span>han mejorado <span class=\"_ _9\"></span>sustancialmente<span class=\"_ _5\"></span>. <span class=\"_ _9\"></span>En <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>a\u00f1o<span class=\"_ _9\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _2\"></span>gi<span class=\"_ _9\"></span>stra<span class=\"_ _2\"></span>ro<span class=\"_ _9\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _9\"></span>teri<span class=\"_ _9\"></span>oros<span class=\"_ _9\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>im<span class=\"_ _9\"></span>port<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span> eur<span class=\"_ _9\"></span>os ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Deterioro de valo<span class=\"_ _2\"></span>r de inmovilizado<span class=\"_ _2\"></span> material e inta<span class=\"_ _2\"></span>ngible Se <span class=\"_ _22\"></span>produce <span class=\"_ _f\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>deterioro <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>un <span class=\"_ _f\"></span>elemento <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>e intangible <span class=\"_ _14\"> </span>cuando <span class=\"_ _14\"> </span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>contab<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>supere <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>importe <span class=\"_ _14\"> </span>recuperable. <span class=\"_ _14\"> </span>El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>eval\u00faa <span class=\"_ _14\"> </span>al menos <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>alg\u00fan <span class=\"_ _6\"></span>inmovilizado<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>material, <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>en su <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>alguna <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ef<span class=\"_ _5\"></span>ectivo, <span class=\"_ _5\"></span>pued<span class=\"_ _5\"></span>an <span class=\"_ _5\"></span>est<span class=\"_ _5\"></span>ar <span class=\"_ _5\"></span>deterio<span class=\"_ _5\"></span>rados, <span class=\"_ _5\"></span>en <span class=\"_ _22\"></span>cuyo <span class=\"_ _6\"></span>caso, <span class=\"_ _6\"></span>se estiman <span class=\"_ _22\"></span>sus <span class=\"_ _6\"></span>import<span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>recuperables <span class=\"_ _22\"></span>efectuando <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>correcciones <span class=\"_ _22\"></span>valorativas <span class=\"_ _6\"></span>que, <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>caso, procedan.   Los c\u00e1lculos <span class=\"_ _2\"></span>del deteri<span class=\"_ _2\"></span>oro se <span class=\"_ _2\"></span>efect\u00faan e<span class=\"_ _2\"></span>lemento <span class=\"_ _2\"></span>a elemento <span class=\"_ _2\"></span>de for<span class=\"_ _2\"></span>ma indi<span class=\"_ _2\"></span>vidualizada. En c<span class=\"_ _2\"></span>aso de <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>sea <span class=\"_ _18\"> </span>posib<span class=\"_ _5\"></span>le <span class=\"_ _14\"> </span>est<span class=\"_ _5\"></span>imar <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _18\"> </span>recuperable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>cada <span class=\"_ _18\"> </span>bien<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>individual, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo determina <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>unidad <span class=\"_ _b\"></span>gen<span class=\"_ _5\"></span>eradora <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>efectivo <span class=\"_ _14\"></span>(UGE) <span class=\"_ _f\"></span>a <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>pertenece <span class=\"_ _14\"></span>cada<span class=\"_ _2\"></span> elemento del inmovilizado. El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>recuperable <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mayor <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes de ven<span class=\"_ _2\"></span>ta <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uso. <span class=\"_ _9\"></span>La determinaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>se re<span class=\"_ _2\"></span>aliza <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>funci\u00f3n de <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>flujos de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _22\"></span>esperados <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _22\"></span>derivar\u00e1n <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>ut<span class=\"_ _5\"></span>ilizaci\u00f3n <span class=\"_ _22\"></span>d<span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo, <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>expectativas sobre <span class=\"_ _c\"> </span>posibles <span class=\"_ _c\"> </span>variaciones  en <span class=\"_ _c\"> </span>el  imp<span class=\"_ _5\"></span>orte  o <span class=\"_ _c\"> </span>distribuci\u00f3n <span class=\"_ _c\"> </span>temporal  de <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>flujos,  el <span class=\"_ _c\"> </span>valor temporal del dinero, <span class=\"_ _2\"></span>el precio <span class=\"_ _2\"></span>a satisfacer <span class=\"_ _2\"></span>debido a la incer<span class=\"_ _2\"></span>tidumbre relacionada c<span class=\"_ _2\"></span>on el activo<span class=\"_ _2\"></span> y otros factores q<span class=\"_ _5\"></span>ue los part\u00edcipes del mer<span class=\"_ _5\"></span>cado consid<span class=\"_ _5\"></span>erar\u00edan en la valoraci\u00f3n de los <span class=\"_ _5\"></span>flujos de efectivo futuros relacionados con el activo.<span class=\"_ _3c\"> </span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>caso <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>recu<span class=\"_ _5\"></span>perable <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>imado <span class=\"_ _b\"></span>sea <span class=\"_ _b\"></span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _14\"></span>val<span class=\"_ _2\"></span>or <span class=\"_ _b\"></span>neto <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>libros <span class=\"_ _b\"></span>del activo, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>registra <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>correspondiente <span class=\"_ _d\"> </span>p\u00e9rdida <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _d\"> </span>con <span class=\"_ _d\"> </span>cargo <span class=\"_ _d\"> </span>a <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>Estado <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e Resultados <span class=\"_ _b\"></span>consolidado, <span class=\"_ _b\"></span>reduciendo <span class=\"_ _f\"></span>el <span class=\"_ _14\"></span>valor<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>libro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>activo <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>importe <span class=\"_ _b\"></span>r<span class=\"_ _6\"></span>ecuperable. Asimismo, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>deba <span class=\"_ _b\"></span>reconocer <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>eterioro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>una <span class=\"_ _14\"></span>u<span class=\"_ _2\"></span>nidad generadora de efectivo a<span class=\"_ _2\"></span> la que, en su c<span class=\"_ _2\"></span>aso, se hubiese asigna<span class=\"_ _2\"></span>do todo o parte de <span class=\"_ _2\"></span>un fondo de<span class=\"_ _2\"></span> comercio, se r<span class=\"_ _2\"></span>educe <span class=\"_ _2\"></span>en primer <span class=\"_ _2\"></span>lugar el<span class=\"_ _2\"></span> valor co<span class=\"_ _2\"></span>ntable del <span class=\"_ _9\"></span>fondo de comercio correspondiente<span class=\"_ _2\"></span> a <span class=\"_ _b\"></span>dicha <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _f\"></span>Si <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _b\"></span>supera <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>\u00e9st<span class=\"_ _5\"></span>e, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>segundo <span class=\"_ _b\"></span>lugar, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>reduce, <span class=\"_ _b\"></span>en proporci\u00f3n <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>contable, <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>resto <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>activos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>unidad <span class=\"_ _22\"></span>generadora <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>efectivo, hasta <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>l\u00edmite <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>entre<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>sig<span class=\"_ _5\"></span>uientes: <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _22\"></span>menos <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>de venta, su valor en uso y cero.<span class=\"_ _3c\"> </span>El <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>eval\u00faa <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>cierre de <span class=\"_ _5\"></span>cad<span class=\"_ _5\"></span>a ejercicio, <span class=\"_ _5\"></span>si <span class=\"_ _5\"></span>existen <span class=\"_ _5\"></span>indicios d<span class=\"_ _5\"></span>e qu<span class=\"_ _5\"></span>e la <span class=\"_ _6\"></span>p\u00e9rdida por <span class=\"_ _5\"></span>deterioro de <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>reconocida <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>ejercicios <span class=\"_ _2\"></span>anteriores <span class=\"_ _25\"></span>ya <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>existe <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>pudier<span class=\"_ _5\"></span>a <span class=\"_ _25\"></span>h<span class=\"_ _5\"></span>aber <span class=\"_ _9\"></span>disminuido <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>haber dejado <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>existir <span class=\"_ _22\"></span>total <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>parcialmente <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>circunstancias <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>motivaron. <span class=\"_ _f\"></span>Las <span class=\"_ _22\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>por deterioro <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>correspondientes<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>al <span class=\"_ _14\"> </span>fondo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>comercio <span class=\"_ _14\"></span>no <span class=\"_ _14\"> </span>son <span class=\"_ _14\"></span>obje<span class=\"_ _2\"></span>to <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>reversi\u00f3n <span class=\"_ _14\"></span>en ejercicios posteriores. La reversi<span class=\"_ _2\"></span>\u00f3n de<span class=\"_ _2\"></span> la<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconoce <span class=\"_ _9\"></span>como un i<span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>greso e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Estado <span class=\"_ _2\"></span>de Resultados <span class=\"_ _d\"> </span>consolidado, <span class=\"_ _d\"> </span>aument\u00e1ndose <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>libros <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>activo <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>unidad generadora <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>estimaci\u00f3n <span class=\"_ _9\"></span>revisada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>importe <span class=\"_ _2\"></span>recuperable, <span class=\"_ _25\"></span>pe<span class=\"_ _5\"></span>ro <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>tal <span class=\"_ _9\"></span>modo que  el  importe <span class=\"_ _17\"> </span>en  libros <span class=\"_ _17\"> </span>incrementado  no  su<span class=\"_ _2\"></span>pere  el  valor<span class=\"_ _2\"></span>  neto  contable <span class=\"_ _17\"> </span>que  se  ha<span class=\"_ _2\"></span>br\u00eda determinado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>no <span class=\"_ _6\"></span>haberse <span class=\"_ _5\"></span>reconocido <span class=\"_ _5\"></span>ninguna <span class=\"_ _5\"></span>perdida <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>deterioro <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ejercicios anteriores.  El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>reversi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>UGE, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>distribuye <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>misma, <span class=\"_ _5\"></span>exceptuando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>fondo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>comer<span class=\"_ _5\"></span>cio, prorrateando <span class=\"_ _6\"></span>en fun<span class=\"_ _5\"></span>ci\u00f3n del <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>contab<span class=\"_ _5\"></span>le de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>activos, <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>menor <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>recuperab<span class=\"_ _5\"></span>le <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable que hubiera tenido, neto de amortizaciones, si no se hubiera r<span class=\"_ _2\"></span>egistrado la p\u00e9rdida.<span class=\"_ _5\"></span> No <span class=\"_ _c\"> </span>obstante,  lo <span class=\"_ _c\"> </span>anterior, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las  circunstancias <span class=\"_ _c\"> </span>espec\u00edficas <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los  activos <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>pone  d<span class=\"_ _5\"></span>e manifiesto <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>p\u00e9rdida <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>car\u00e1cter <span class=\"_ _6\"></span>irre<span class=\"_ _5\"></span>versible, <span class=\"_ _6\"></span>\u00e9sta <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>reconoce <span class=\"_ _22\"></span>directamente <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>p\u00e9rdidas procedentes del inmovilizado de la Estado de Resultados consolidado. En concreto, el Grupo determina al<span class=\"_ _2\"></span> final de cada e<span class=\"_ _2\"></span>jercicio el valor razonable de l<span class=\"_ _2\"></span>os elementos de <span class=\"_ _b\"></span>inmovilizado <span class=\"_ _f\"></span>material <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>forma <span class=\"_ _f\"></span>que, <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>cierre <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio, <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _f\"></span>refleja <span class=\"_ _f\"></span>las condiciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>elementos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>propiedades <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>inversi\u00f3<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>dicha <span class=\"_ _6\"></span>fecha. <span class=\"_ _6\"></span>Dicho valor <span class=\"_ _2a\"> </span>razonable <span class=\"_ _11\"> </span>se <span class=\"_ _2a\"> </span>determina <span class=\"_ _2a\"> </span>anualmente <span class=\"_ _11\"> </span>tomando <span class=\"_ _2a\"> </span>como <span class=\"_ _2a\"> </span>valores <span class=\"_ _11\"> </span>de <span class=\"_ _2a\"> </span>referencia <span class=\"_ _2a\"> </span>las valoraciones realizadas por expertos independientes. Una  vez <span class=\"_ _18\"> </span>reconocida  la <span class=\"_ _18\"> </span>correcci\u00f3n  valorativa <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>deterioro  o <span class=\"_ _18\"> </span>su  reversi<span class=\"_ _2\"></span>\u00f3n,  se <span class=\"_ _18\"> </span>ajustan  las<span class=\"_ _2\"></span> amortizaciones de los ejercicios siguientes considerando el nuevo valor<span class=\"_ _2\"></span> contable.<span class=\"_ _5\"></span> Al cierre del ejercicio 2025 el Gr<span class=\"_ _2\"></span>upo ha realizado un test de deterioro <span class=\"_ _2\"></span>para todos sus terrenos<span class=\"_ _2\"></span> e <span class=\"_ _14\"></span>inmuebles <span class=\"_ _14\"></span>clasi<span class=\"_ _2\"></span>ficados <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>categor\u00edas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>in<span class=\"_ _2\"></span>movilizado <span class=\"_ _14\"> </span>material <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>partir <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>valores aportados por <span class=\"_ _9\"></span>tasaciones realizadas <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>expertos i<span class=\"_ _2\"></span>ndependientes. El grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pol\u00edtica de<span class=\"_ _9\"></span> rotar <span class=\"_ _14\"> </span>cada <span class=\"_ _14\"> </span>ciert<span class=\"_ _5\"></span>o <span class=\"_ _14\"> </span>tiempo <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"> </span>empresas <span class=\"_ _18\"> </span>tasadoras. <span class=\"_ _14\"> </span>En <span class=\"_ _14\"> </span>este <span class=\"_ _18\"> </span>contexto, <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>tasaciones <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>los<span class=\"_ _3c\"> </span>inmuebles <span class=\"_ _1c\"> </span>para <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>ejercicio <span class=\"_ _1c\"> </span><span class=\"ls3\">2025</span>, <span class=\"_ _1c\"> </span>han <span class=\"_ _d\"> </span>sid<span class=\"_ _5\"></span>o <span class=\"_ _d\"> </span>realizadas, <span class=\"_ _d\"> </span>p<span class=\"_ _5\"></span>rincipalmente, <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>la <span class=\"_ _d\"> </span>t<span class=\"_ _5\"></span>asadora independiente AT Valor. La <span class=\"_ _17\"> </span>valoraci\u00f3n <span class=\"_ _17\"> </span>ha  si<span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>o  r<span class=\"_ _2\"></span>ealizada  de <span class=\"_ _18\"> </span>acuerdo  con <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>Est\u00e1ndares <span class=\"_ _18\"> </span>de  Valoraci\u00f3n <span class=\"_ _18\"> </span>y  Tasaci\u00f3<span class=\"_ _2\"></span>n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC).<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Activos por derecho de uso y pasivos por a<span class=\"_ _2\"></span>rrendamientos<span class=\"_ _5\"></span> </span></span>El Grupo<span class=\"_ _2\"></span> eval\u00faa <span class=\"_ _9\"></span>los contratos <span class=\"_ _9\"></span>de arrendamiento <span class=\"_ _9\"></span>y reconoce <span class=\"_ _9\"></span>un activo <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or d<span class=\"_ _2\"></span>erecho de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>uso y<span class=\"_ _2\"></span> u<span class=\"_ _9\"></span>n pasivo <span class=\"_ _16\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _16\"> </span>arrendamiento <span class=\"_ _2f\"> </span>correspondiente <span class=\"_ _16\"> </span>con <span class=\"_ _2f\"> </span>respecto <span class=\"_ _16\"> </span>a <span class=\"_ _2f\"> </span>todos <span class=\"_ _2f\"> </span>los <span class=\"_ _16\"> </span>acuerdos <span class=\"_ _2f\"> </span>de arrendamiento <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>es <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>arrendatario, <span class=\"_ _14\"> </span>excepto <span class=\"_ _14\"> </span>para <span class=\"_ _18\"> </span>arrendamientos <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>corto <span class=\"_ _14\"> </span>plazo (definidos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>omo <span class=\"_ _b\"></span>arrendamientos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _b\"></span>un <span class=\"_ _14\"></span>plazo <span class=\"_ _f\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"></span><span class=\"ls18\">arre</span>ndamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>12 <span class=\"_ _b\"></span>meses <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>menor) <span class=\"_ _b\"></span>y arrendamientos de bajo valor.<span class=\"_ _3c\"> </span>Los <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>erecho <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>uso <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>reconocen <span class=\"_ _b\"></span>inicialmente <span class=\"_ _22\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>coste <span class=\"_ _f\"></span>calculado <span class=\"_ _f\"></span>como <span class=\"_ _f\"></span>los pagos <span class=\"_ _2a\"> </span>por <span class=\"_ _e\"> </span>arrendamientos <span class=\"_ _2a\"> </span>a <span class=\"_ _e\"> </span>realizar <span class=\"_ _2a\"> </span>m\u00e1s <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>directos <span class=\"_ _e\"> </span>iniciales <span class=\"_ _2a\"> </span>y <span class=\"_ _e\"> </span>costes <span class=\"_ _2a\"> </span>de desmantelamiento /reha<span class=\"_ _2\"></span>bilitaci\u00f3n que <span class=\"_ _2\"></span>deban <span class=\"_ _2\"></span>ser <span class=\"_ _2\"></span>objeto de <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span>sideraci\u00f3n. <span class=\"_ _2\"></span>Posteriorment<span class=\"_ _5\"></span>e, el<span class=\"_ _2\"></span> derecho de <span class=\"_ _5\"></span>uso se <span class=\"_ _5\"></span>valora a su <span class=\"_ _5\"></span>coste menos <span class=\"_ _5\"></span>su correspondiente amo<span class=\"_ _5\"></span>rtizaci\u00f3n acumulada y <span class=\"_ _5\"></span>las p\u00e9rdidas por deterioro que hayan experimentado, seg\u00fan proceda. La <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>se calcul<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>aplicando <span class=\"_ _9\"></span>el m\u00e9<span class=\"_ _2\"></span>todo <span class=\"_ _2\"></span>lineal <span class=\"_ _9\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>coste de<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>derecho de <span class=\"_ _6\"></span>uso. <span class=\"_ _22\"></span>Las <span class=\"_ _6\"></span>dotaciones <span class=\"_ _22\"></span>anuales <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>cepto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>derecho <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>uso <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>realizan con contrapartida <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de p\u00e9rdi<span class=\"_ _2\"></span>das y gan<span class=\"_ _2\"></span>ancias cons<span class=\"_ _2\"></span>olidada en funci\u00f3n de<span class=\"_ _2\"></span> los a\u00f1os<span class=\"_ _2\"></span> de vida \u00fatil estimada. e)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Arrendamientos y otras <span class=\"_ _2\"></span>operaciones de car\u00e1cter similar </span></span>Arrendamientos financieros<span class=\"_ _3c\"> </span>El <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>clasifica <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>arrendamiento <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciero <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>condiciones <span class=\"_ _6\"></span>econ\u00f3micas del acuerdo de arrenda<span class=\"_ _2\"></span>miento se deduce que se<span class=\"_ _2\"></span> le han transferido<span class=\"_ _2\"></span> sustancialmente todos los<span class=\"_ _2\"></span> riesgos <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>beneficios <span class=\"_ _5\"></span>inherentes <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>propiedad <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>activo <span class=\"_ _5\"></span>objeto <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>contrat<span class=\"_ _5\"></span>o. <span class=\"_ _6\"></span>En <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>que no <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>cumplan <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>con<span class=\"_ _5\"></span>diciones <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>ontrato <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>arrendamiento <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>ser <span class=\"_ _b\"></span>consid<span class=\"_ _5\"></span>erado <span class=\"_ _b\"></span>como financiero, \u00e9ste se considerar\u00e1 como un arrendamiento opera<span class=\"_ _2\"></span>tivo. Para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>contratos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>arrendamiento <span class=\"_ _25\"></span>fin<span class=\"_ _5\"></span>anciero, <span class=\"_ _25\"></span>al <span class=\"_ _9\"></span>inicio <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>mismo, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>registra <span class=\"_ _25\"></span>un <span class=\"_ _2\"></span>activo de <span class=\"_ _b\"></span>acue<span class=\"_ _5\"></span>rdo <span class=\"_ _b\"></span>con <span class=\"_ _14\"></span>su <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>aturaleza, <span class=\"_ _b\"></span>seg\u00fan <span class=\"_ _14\"></span>se <span class=\"_ _b\"></span>trate <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _14\"></span>ele<span class=\"_ _2\"></span>mento <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>inmovilizado <span class=\"_ _b\"></span>material <span class=\"_ _b\"></span>o intangible, <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>un <span class=\"_ _14\"></span>pasivo <span class=\"_ _f\"></span>finan<span class=\"_ _5\"></span>ciero <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>mismo <span class=\"_ _b\"></span>importe, <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>ser\u00e1 <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>m<span class=\"_ _2\"></span>e<span class=\"_ _5\"></span>nor <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span>tre <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _b\"></span>valor razonable <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>activo <span class=\"_ _14\"> </span>arrend<span class=\"_ _5\"></span>ado <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>actual <span class=\"_ _18\"> </span>al <span class=\"_ _14\"> </span>inicio <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>arrendamiento <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>pagos m\u00ednimos <span class=\"_ _2a\"> </span>acordados. <span class=\"_ _11\"> </span>Para <span class=\"_ _2a\"> </span>el <span class=\"_ _2a\"> </span>c\u00e1lculo <span class=\"_ _11\"> </span>del <span class=\"_ _2a\"> </span>valor <span class=\"_ _11\"> </span>actual <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>los <span class=\"_ _11\"> </span>pagos <span class=\"_ _2a\"> </span>m\u00ednimos <span class=\"_ _11\"> </span>por <span class=\"_ _2a\"> </span>el arrendamiento  se <span class=\"_ _17\"> </span>utiliza <span class=\"_ _17\"> </span>el  tipo <span class=\"_ _17\"> </span>de  inter\u00e9s <span class=\"_ _17\"> </span>impl\u00edcito <span class=\"_ _17\"> </span>del  contrato  y  si<span class=\"_ _2\"></span>  \u00e9ste <span class=\"_ _17\"> </span>no  se <span class=\"_ _17\"> </span>puede determinar, el tipo de inter\u00e9s del arrendatario para operaciones similares. La <span class=\"_ _5\"></span>carga <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciera t<span class=\"_ _5\"></span>otal se <span class=\"_ _6\"></span>distribuye <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>arrendamiento <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>imputa <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la Estado <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Resultados <span class=\"_ _5\"></span>Consolidado<span class=\"ls20\">s <span class=\"_ _5\"></span></span>del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>devenga, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>del tipo <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>inter\u00e9s <span class=\"_ _14\"> </span>efectivo. <span class=\"_ _14\"> </span>Las <span class=\"_ _18\"> </span>cuotas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>car\u00e1cter <span class=\"_ _14\"> </span>contingente <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>registran <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>gastos <span class=\"_ _14\"> </span>del ejercicio en que se incurre en ellas. A <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _25\"></span>re<span class=\"_ _5\"></span>conocidos <span class=\"_ _25\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>E<span class=\"_ _5\"></span>stado <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>Situaci\u00f3n <span class=\"_ _9\"></span>Financiera <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>consecuencia de <span class=\"_ _22\"></span>arrendamientos <span class=\"_ _22\"></span>financieros, <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>les <span class=\"_ _f\"></span>aplican <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>criter<span class=\"_ _5\"></span>ios <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>amortizaci\u00f3n, <span class=\"_ _22\"></span>deterioro <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>baja que les corresponden seg\u00fan su naturaleza. Arrendamientos operativos Cuando <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _22\"></span>consolidadas <span class=\"_ _6\"></span>act\u00fa<span class=\"_ _5\"></span>an <span class=\"_ _6\"></span>como <span class=\"_ _22\"></span>arrendadoras <span class=\"_ _22\"></span>presentan <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _6\"></span>razonab<span class=\"_ _5\"></span>le de los bienes arrendados en el<span class=\"_ _2\"></span> ep\u00edgrafe \u201cInversiones inm<span class=\"_ _2\"></span>obiliarias\u201d. Los ingresos <span class=\"_ _2\"></span>procedentes de<span class=\"ls0\"> <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>arrendamiento <span class=\"_ _6\"></span>se <span class=\"_ _22\"></span>reconocen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>cuentas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>ganancias <span class=\"_ _6\"></span>de </span>forma lineal. Cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>entidades <span class=\"_ _25\"></span>consolidadas <span class=\"_ _9\"></span>act\u00faan <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>arrendatarias <span class=\"_ _25\"></span>se <span class=\"_ _9\"></span>aplican <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>criterios <span class=\"_ _9\"></span>descritos en las Notas 4 c). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-396": {
   "value": "d)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Inversiones Inmobiliarias </span></span>Las <span class=\"_ _f\"></span>inversiones <span class=\"_ _f\"></span>inmobiliarias <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>valor<span class=\"_ _5\"></span>an <span class=\"_ _f\"></span>inicialmente <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>su <span class=\"_ _b\"></span>coste, <span class=\"_ _f\"></span>incluyendo <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _f\"></span>de transacci\u00f3n <span class=\"_ _d\"> </span>relacionados  y <span class=\"_ _d\"> </span>costes <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>financiaci\u00f3n, <span class=\"_ _d\"> </span>si <span class=\"_ _c\"> </span>fueran <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>aplicaci\u00f3n. <span class=\"_ _d\"> </span>Despu\u00e9s <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el reconocimiento inicial, las inversiones inmobiliarias se contabiliza<span class=\"_ _2\"></span>n por s<span class=\"_ _5\"></span>u valor razonable.  Los <span class=\"_ _5\"></span>inmuebles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inversi\u00f3n corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>los terrenos, <span class=\"_ _5\"></span>edificios <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>otras <span class=\"_ _5\"></span>construcciones q<span class=\"_ _5\"></span>ue se <span class=\"_ _6\"></span>mantienen <span class=\"_ _22\"></span>bien <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _6\"></span>explotarlos <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>r\u00e9gimen <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>alquiler, <span class=\"_ _6\"></span>bien <span class=\"_ _22\"></span>para <span class=\"_ _6\"></span>obten<span class=\"_ _5\"></span>er <span class=\"_ _6\"></span>una <span class=\"_ _22\"></span>plusval\u00eda en <span class=\"_ _b\"></span>su <span class=\"_ _14\"></span>venta <span class=\"_ _b\"></span>como <span class=\"_ _b\"></span>consecuencia <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _f\"></span>in<span class=\"_ _5\"></span>crementos <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>roduzcan <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>futuro <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>sus<span class=\"_ _2\"></span> respectivos <span class=\"_ _f\"></span>precios <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>mer<span class=\"_ _5\"></span>cado. <span class=\"_ _f\"></span>Se <span class=\"_ _f\"></span>presentan <span class=\"_ _f\"></span>a <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>razonable <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>fecha <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>cierre <span class=\"_ _f\"></span>del ejercicio y no son objeto de amortizaci\u00f3n anual.  De <span class=\"_ _18\"> </span>acuerdo <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>NIC <span class=\"_ _18\"> </span>40, <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>Grupo <span class=\"_ _14\"> </span>determina <span class=\"_ _14\"> </span>per<span class=\"_ _5\"></span>i\u00f3dicamente <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los elementos <span class=\"_ _c\"> </span>de  inversiones <span class=\"_ _c\"> </span>inmobiliarias <span class=\"_ _c\"> </span>entendiendo  como <span class=\"_ _c\"> </span>tal <span class=\"_ _c\"> </span>el  pre<span class=\"_ _5\"></span>cio  al <span class=\"_ _c\"> </span>cual  est<span class=\"_ _5\"></span>ar\u00edan dispuestas <span class=\"_ _f\"></span>dos <span class=\"_ _b\"></span>partes <span class=\"_ _f\"></span>bien <span class=\"_ _b\"></span>informadas <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>realizar <span class=\"_ _f\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _f\"></span>transacci\u00f3n. <span class=\"_ _f\"></span>D<span class=\"_ _5\"></span>icho <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _b\"></span>se determina <span class=\"_ _d\"> </span>tomando <span class=\"_ _d\"> </span>como <span class=\"_ _d\"> </span>valores <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>referencia <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>tasaciones <span class=\"_ _d\"> </span>realizadas <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>expertos independientes <span class=\"_ _6\"></span>anualmente, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>al <span class=\"_ _6\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>ejercicio <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _22\"></span>indicado refleja <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>condiciones <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>mercado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>propiedades <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>in<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>dicha fecha. <span class=\"_ _c\"> </span>Los <span class=\"_ _c\"> </span>benef<span class=\"_ _5\"></span>icios <span class=\"_ _c\"> </span>o <span class=\"_ _c\"> </span>p\u00e9rdidas <span class=\"_ _c\"> </span>derivadas <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>variaciones <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>valor  razon<span class=\"_ _5\"></span>able <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>los inmuebles <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>inversi\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>incluyen <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>resultados <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>periodo <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>surjan<span class=\"_ _6\"></span>, <span class=\"_ _22\"></span>dentro <span class=\"_ _f\"></span>del<span class=\"_ _3c\"> </span>ep\u00edgrafe <span class=\"_ _19\"> </span>\u201c<span class=\"ff1\">Valoraci\u00f3n <span class=\"_ _19\"> </span>del <span class=\"_ _11\"> </span>valor <span class=\"_ _19\"> </span>razonable <span class=\"_ _11\"> </span>de <span class=\"_ _1a\"> </span>in</span>versiones <span class=\"_ _11\"> </span>inmobiliarias\u201d <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>e<span class=\"ff1\">l <span class=\"_ _19\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _19\"> </span>de </span>Resultados <span class=\"_ _5\"></span>Consolidado<span class=\"_ _5\"></span>. Durante <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>periodo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>obras, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>revaloriza y <span class=\"_ _5\"></span>\u00fanicamente <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>costes <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>ejecuci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>gastos <span class=\"_ _5\"></span>financieros. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>momento <span class=\"_ _5\"></span>que dicho activo entra en explotaci\u00f3n se registra a va<span class=\"_ _2\"></span>lor razonable. <span class=\"_ _5\"></span> En  el <span class=\"_ _c\"> </span>ejercicio  2025 <span class=\"_ _c\"> </span>la  metodolog\u00eda <span class=\"_ _c\"> </span>utilizada  para <span class=\"_ _c\"> </span>determinar  el <span class=\"_ _c\"> </span>valor  razonable <span class=\"_ _c\"> </span>de  las inversiones <span class=\"_ _6\"></span>inmobiliarias <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>ha<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>sido <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>descuento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>caja<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>m\u00e9todo de comparaci\u00f3n. <span class=\"_ _2\"></span>En el<span class=\"_ _2\"></span> caso d<span class=\"_ _2\"></span>e descuentos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>flujo, se capitalizan <span class=\"_ _2\"></span>las re<span class=\"_ _2\"></span>ntas netas <span class=\"_ _2\"></span>de mercado<span class=\"_ _9\"></span> para  cada  inmueble  y <span class=\"_ _c\"> </span>se  actualizan  los  flujos  futuros,  aplicando  tasas  de  descuento  de mercado, <span class=\"_ _18\"> </span>adem\u00e1s <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>tomar, <span class=\"_ _17\"> </span>tambi\u00e9n, <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>referencia <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>localizaci\u00f3n <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>in<span class=\"_ _5\"></span>mueble <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>los precios <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>ve<span class=\"_ _2\"></span>nta <span class=\"_ _14\"></span>para <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>nmuebles <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>mism<span class=\"_ _2\"></span>a <span class=\"_ _14\"></span>categor\u00eda. <span class=\"_ _14\"> </span>Los <span class=\"_ _14\"> </span>inmuebles <span class=\"_ _14\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>valoran <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>forma individual. Las <span class=\"_ _2\"></span>tasaciones <span class=\"_ _2\"></span>realizadas <span class=\"_ _9\"></span>en 2025 <span class=\"_ _2\"></span><span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">2024, tanto <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>inmuebles <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>bicados <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>Esp<span class=\"_ _5\"></span>a\u00f1a c<span class=\"_ _2\"></span>omo <span class=\"_ _2\"></span>en </span></span>el<span class=\"ls0\"> extranjero, han sido realizadas por la tasadora independiente AT Valor. </span>La valoraci\u00f3n <span class=\"_ _9\"></span>de los activ<span class=\"_ _2\"></span>os valorados <span class=\"_ _9\"></span>por su valor<span class=\"_ _2\"></span> razonable <span class=\"_ _9\"></span>se desglosa e<span class=\"_ _2\"></span>n tres <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>iveles s<span class=\"_ _2\"></span>eg\u00fan la jerarqu\u00eda establecida por la NIIF 13:<span class=\"fs5\"> </span>- Nivel 1: los inputs est\u00e1n basados en precios cotizados en mercados activo<span class=\"_ _2\"></span>s<span class=\"_ _5\"></span>. - N<span class=\"_ _5\"></span>ivel 2: <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>inputs est\u00e1n basados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>precios cotizados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>mercados activos (no <span class=\"_ _5\"></span>incluidos <span class=\"_ _5\"></span>en nivel 1), p<span class=\"_ _5\"></span>recios cotizados en <span class=\"_ _5\"></span>mercados que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>son activos y t<span class=\"_ _5\"></span>\u00e9cnicas basadas en <span class=\"_ _5\"></span>modelos de valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>inputs <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>observables <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mercado <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>co<span class=\"_ _6\"></span>rroborados <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>datos observables de mercado. - <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>3: <span class=\"_ _9\"></span>Los inputs <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>ob<span class=\"_ _5\"></span>servables <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>se basan <span class=\"_ _9\"></span>en estimaciones <span class=\"_ _9\"></span>de su<span class=\"_ _2\"></span>puestos de <span class=\"_ _9\"></span>mercados para l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>determinaci\u00f3n de<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>precio <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>activo, <span class=\"_ _9\"></span>los da<span class=\"_ _2\"></span>tos <span class=\"_ _2\"></span>no <span class=\"_ _9\"></span>observables <span class=\"_ _2\"></span>utilizados <span class=\"_ _9\"></span>en los <span class=\"_ _25\"></span>mo<span class=\"_ _5\"></span>delos de valoraci\u00f3n son significativos en los valores razonables de<span class=\"_ _2\"></span> los a<span class=\"_ _5\"></span>ctivos. El conjunto de activos del Grupo Montebalito se valoran seg\u00fan la jerarqu\u00eda de nivel 3. En  el  caso <span class=\"_ _18\"> </span>de  los  edific<span class=\"_ _2\"></span>ios  Veiramar  <span class=\"ls11\">en<span class=\"_ _2\"></span><span class=\"ls0\">  Rep\u00fabl<span class=\"_ _2\"></span>ica  Dominicana,  el <span class=\"_ _18\"> </span>m\u00e9tod<span class=\"_ _5\"></span>o  de <span class=\"_ _17\"> </span>valoraci\u00f3n </span></span>utilizado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>experto <span class=\"_ _5\"></span>independiente <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>sido <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>m\u00e9tod<span class=\"_ _5\"></span>o d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>comparaci\u00f3n, <span class=\"_ _5\"></span>procediendo <span class=\"_ _5\"></span>a una <span class=\"_ _5\"></span>homogeneizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>obtenidos <span class=\"_ _5\"></span>mediante <span class=\"_ _5\"></span>estudio <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>mercado, en <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>unci\u00f3n de las caracte<span class=\"_ _2\"></span>r\u00edsticas <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>nos u<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>tros, <span class=\"_ _2\"></span>contrast\u00e1ndose <span class=\"_ _2\"></span>todos <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>dat<span class=\"_ _5\"></span>os <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>considerando <span class=\"_ _9\"></span>la situaci\u00f3n urban\u00edstica <span class=\"_ _2\"></span>del i<span class=\"_ _2\"></span>nmueble, todo <span class=\"_ _9\"></span>ello debido <span class=\"_ _9\"></span>a la <span class=\"_ _9\"></span>variabilidad del <span class=\"_ _9\"></span>nivel de <span class=\"_ _9\"></span>ocupaci\u00f3n anual <span class=\"_ _9\"></span>de los<span class=\"_ _2\"></span> arrendamientos por tratarse de viviendas vacacionales.  El <span class=\"_ _2\"></span>grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>clasif<span class=\"_ _5\"></span>icados <span class=\"_ _9\"></span>como inmue<span class=\"_ _2\"></span>bles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _9\"></span>aquellos <span class=\"_ _2\"></span>destinados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>obtenci\u00f3n <span class=\"_ _9\"></span>de rentas <span class=\"_ _14\"> </span>futuras, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>aquellos <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>est\u00e1n <span class=\"_ _14\"> </span>siendo <span class=\"_ _14\"> </span>con<span class=\"_ _5\"></span>struidos <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>su <span class=\"_ _18\"> </span>uso <span class=\"_ _14\"> </span>futuro <span class=\"_ _18\"> </span>como<span class=\"_ _2\"></span> inversiones <span class=\"_ _22\"></span>inmobiliarias, <span class=\"_ _22\"></span>este <span class=\"_ _22\"></span>\u00faltimo <span class=\"_ _22\"></span>es <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Hotel <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>La <span class=\"_ _22\"></span>Cartuja. <span class=\"_ _6\"></span>Pa<span class=\"_ _5\"></span>ra <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>inmuebles destinados <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>obtenci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>rentas, <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>es <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _14\"> </span>Edificio <span class=\"_ _18\"> </span>Iberia <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>oficinas <span class=\"_ _14\"> </span>de<span class=\"_ _5\"></span> Tamberlick, la <span class=\"_ _2\"></span>metodolo<span class=\"_ _2\"></span>g\u00eda empleada <span class=\"_ _9\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n ha<span class=\"_ _2\"></span> sido <span class=\"_ _9\"></span>la de valora<span class=\"_ _2\"></span>r por <span class=\"_ _9\"></span>descuentos de flujos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>caja  (re<span class=\"_ _2\"></span>ntas), <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>con<span class=\"_ _5\"></span>siste <span class=\"_ _18\"> </span>en  la<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>capitaliz<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>ingresos <span class=\"_ _18\"> </span>netos <span class=\"_ _18\"> </span>est<span class=\"_ _5\"></span>imados procedentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>inmueble, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reversi\u00f3n. <span class=\"_ _f\"></span>Ello supone la <span class=\"_ _2\"></span>capitalizaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>actuales a<span class=\"_ _2\"></span> lo <span class=\"_ _9\"></span>largo del periodo, <span class=\"_ _9\"></span>junto con la <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>aci\u00f3n de cada una de las <span class=\"_ _5\"></span>rentas subsiguientes probables tras <span class=\"_ _5\"></span>las actualizaciones de las rentas o tras<span class=\"_ _3c\"> </span>la <span class=\"_ _5\"></span>formalizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>nuevos alqu<span class=\"_ _5\"></span>ileres en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>periodos <span class=\"_ _5\"></span>previstos, siemp<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>a part<span class=\"_ _5\"></span>ir del valor actual. <span class=\"_ _5\"></span>La rentabilidad aplicada (\u201cyield\u201d) a las d<span class=\"_ _5\"></span>istintas categor\u00edas de ingresos refleja todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>previsiones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>asociados <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>flujo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>esorer<span class=\"_ _5\"></span>\u00eda <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>inversi\u00f3n. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _5\"></span>del inmueble en curso de construcci\u00f3n, el mismo est\u00e1 valorado a coste. Las <span class=\"_ _9\"></span>hip\u00f3tesis <span class=\"_ _25\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>estudios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>experto <span class=\"_ _25\"></span>independiente <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>el <span class=\"_ _25\"></span>siguiente:<span class=\"_ _5\"></span> Hip\u00f3tesis base<span class=\"_ _2\"></span> Renta media m2  Tasa Actualizaci\u00f3n<span class=\"_ _2\"></span> % gastos de Propiedad sobre rentas Coeficiente ocupaci\u00f3n Edificio<span class=\"_ _2\"></span> Iberia 16,43 5,75% 3%<span class=\"ls0\"> </span>98<span class=\"ls0\">% </span>Edificio<span class=\"_ _2\"></span> Tamberlick 13,<span class=\"ls1c\">56</span> 6,25% 15%<span class=\"ls0\"> </span>70% Veiramar (1) 10,32 6,00% 6%<span class=\"ls0\"> </span>90%<span class=\"ls0\"> </span>(1) Las <span class=\"_ _9\"></span>tasaciones <span class=\"_ _9\"></span>realizadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>AT <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>alor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>real<span class=\"_ _5\"></span>izan <span class=\"_ _9\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>comparaci\u00f3n. <span class=\"_ _2\"></span>La <span class=\"_ _9\"></span>propia <span class=\"_ _2\"></span>entidad <span class=\"_ _9\"></span>ha <span class=\"_ _2\"></span>realizado un <span class=\"_ _25\"></span>estud<span class=\"_ _5\"></span>io alternativo siguiendo los criterios de flujos de caja descritos en el resumen anterior. El <span class=\"_ _22\"></span>experto <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>realiza<span class=\"lse\">do</span> <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>valoraciones, <span class=\"_ _6\"></span>solo <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>cuenta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tasa <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>ocupaci\u00f3n para <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>bicados <span class=\"_ _18\"> </span>en  Espa\u00f1a <span class=\"_ _18\"> </span>(Edificio  I<span class=\"_ _2\"></span>beria <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>Tamberli<span class=\"_ _5\"></span>ck)  en <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>determinaci\u00f3n <span class=\"_ _18\"> </span>del  val<span class=\"_ _2\"></span>or razonable. <span class=\"_ _f\"></span>Sin <span class=\"_ _f\"></span>embargo, <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>inmuebles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Veirama<span class=\"_ _5\"></span>r <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>icha <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>asa <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>ocupaci\u00f3n <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>ha tenido en cuenta <span class=\"_ _2\"></span>ya que <span class=\"_ _2\"></span>los mismos se <span class=\"_ _2\"></span>han valorado por c<span class=\"_ _2\"></span>omparabilidad con otros i<span class=\"_ _2\"></span>nmuebles de la zona por tratarse de viviendas vacacionales. El <span class=\"_ _9\"></span>impacto <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>sultante <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>una <span class=\"_ _9\"></span>posible <span class=\"_ _9\"></span>variaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>tasas <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>rentas, <span class=\"_ _2\"></span>ocupaci\u00f3n y de los gastos de explotaci\u00f3n es el siguiente: An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n de un cuarto de p<span class=\"_ _2\"></span>unto en tasas de desc<span class=\"_ _2\"></span>uento Aumento de <span class=\"_ _2\"></span>un cuarto de p<span class=\"_ _2\"></span>unto en tasas de desc<span class=\"_ _2\"></span>uento<span class=\"_ _2\"></span> Edificio Iberi<span class=\"_ _2\"></span>a 16.<span class=\"ls0\">5</span>60<span class=\"ls0\"> </span>316<span class=\"ls0\"> </span>(308) Edificio Tambe<span class=\"_ _2\"></span>rlick 1.<span class=\"ls0\">490 </span>27<span class=\"ls0\"> </span>(2<span class=\"ls0\">7) </span>Veiramar<span class=\"_ _2\"></span> 3.820 80<span class=\"ls0\"> </span>(<span class=\"ls1d\">78</span>) Total 21.870 423<span class=\"ls0\"> </span>(413) An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n de los costes (5%)<span class=\"_ _2\"></span> Aumento c<span class=\"_ _2\"></span>ostes (5%) Edificio Iberi<span class=\"_ _2\"></span>a 16.560<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>(10) Edificio Tambe<span class=\"_ _2\"></span>rlick 1.490 6 (6) Veiramar<span class=\"_ _2\"></span> 3.820 6 (6) Total 21.870 22<span class=\"ls0\"> </span>(22) An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de euros) Disminuc<span class=\"_ _2\"></span>i\u00f3n renta (5%) Aumento r<span class=\"_ _2\"></span>enta (5%) Edificio Iberi<span class=\"_ _2\"></span>a 16.560<span class=\"ls0\"> </span>(347) 347<span class=\"ls0\"> </span>Edificio Tambe<span class=\"_ _2\"></span>rlick 1.490 (34) 34<span class=\"ls0\"> </span>Veiramar<span class=\"_ _2\"></span> 3.820 (190) 190<span class=\"ls0\"> </span>Total 21.870 (571) (571) En el <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inmuebles en <span class=\"_ _5\"></span>curso de <span class=\"_ _5\"></span>construcci\u00f3n, <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se ha <span class=\"_ _5\"></span>realizado an\u00e1lisis <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>sensibilidad, en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>medida <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>\u00e1n <span class=\"_ _9\"></span>valorados <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>coste, <span class=\"_ _9\"></span>conforme <span class=\"_ _9\"></span>con<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>normativa <span class=\"_ _9\"></span>contable <span class=\"_ _9\"></span>aplicable<span class=\"ls1f\">  </span>hasta su puesta en marcha, estando su valor razonable por encima de su coste. La tasa de ocupaci\u00f3n real de <span class=\"_ _5\"></span>los inmuebles clasificados como inmuebles de inversi\u00f3n, a 31 de diciembre de 2025<span class=\"ls14\">, <span class=\"_ _5\"></span></span>ha sido de: Tasa de Ocupaci\u00f3n Edificio Iberia 100%<span class=\"ls0\"> </span>Tamberlick 76%<span class=\"ls0\"> </span>Veiramar 19<span class=\"ls0\">% </span>La <span class=\"_ _c\"> </span>tasa <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>ocupaci\u00f3n<span class=\"ls14\">, <span class=\"_ _d\"> </span></span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _d\"> </span>incorporado <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>obtenci\u00f3n <span class=\"_ _c\"> </span>del <span class=\"_ _d\"> </span>valor<span class=\"_ _2\"></span> <span class=\"_ _c\"> </span>razonable <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>ara <span class=\"_ _c\"> </span>los inmuebles <span class=\"_ _14\"> </span>ubicados <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>Esp<span class=\"_ _5\"></span>a\u00f1a <span class=\"_ _14\"> </span>(Edificio <span class=\"_ _18\"> </span>Iberia <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>Tamberlick). <span class=\"_ _14\"></span>Sin <span class=\"_ _14\"> </span>embargo, <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>resto <span class=\"_ _14\"> </span>de inmuebles <span class=\"_ _14\"> </span>dicha <span class=\"_ _14\"></span>tasa <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>ocupaci\u00f3n <span class=\"_ _14\"></span>no <span class=\"_ _14\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _14\"> </span>tenido <span class=\"_ _14\"> </span>en <span class=\"_ _14\"></span>cuenta <span class=\"_ _14\"></span>ya <span class=\"_ _b\"></span>que <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>mismos <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han<span class=\"_ _2\"></span> valorado  p<span class=\"_ _5\"></span>or  comparabilidad <span class=\"_ _c\"> </span>con  otros <span class=\"_ _c\"> </span>inmuebles  de <span class=\"_ _c\"> </span>la  zona <span class=\"_ _c\"> </span>por  tratarse <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>viviendas vacacionales. <span class=\"_ _14\"></span>Pa<span class=\"_ _2\"></span>ra <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>caso <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Edificio <span class=\"_ _b\"></span>Iberia <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>Tamberlick, <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>tasa <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>ocupaci\u00f3n <span class=\"_ _b\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>ha<span class=\"_ _2\"></span> tenido en c<span class=\"_ _2\"></span>uenta, a e<span class=\"_ _2\"></span>fectos de la<span class=\"_ _2\"></span> valoraci\u00f3n,<span class=\"_ _2\"></span> ha si<span class=\"_ _2\"></span>do de un <span class=\"_ _9\"></span>98<span class=\"_ _5\"></span>% y<span class=\"_ _2\"></span> de un<span class=\"_ _2\"></span> 70% respectivamen<span class=\"_ _2\"></span>te. En <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>valoraci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>l<span class=\"_ _9\"></span>os <span class=\"_ _b\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _f\"></span>cat<span class=\"_ _5\"></span>alogados <span class=\"_ _f\"></span>como <span class=\"_ _b\"></span>inmuebles <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>inversi\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>teni<span class=\"_ _5\"></span><span class=\"ls12\">do<span class=\"_ _5\"></span></span> <span class=\"_ _b\"></span>en cuenta <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>total <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>in<span class=\"_ _5\"></span>mueble, <span class=\"_ _22\"></span>incluidos <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>terrenos <span class=\"_ _22\"></span>sobre <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>ubican. <span class=\"_ _b\"></span>El <span class=\"_ _22\"></span>Grupo, para <span class=\"_ _14\"></span>determinar <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>terrenos <span class=\"_ _14\"></span>asociados <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>dichos <span class=\"_ _b\"></span>inmuebles <span class=\"_ _14\"></span>toma <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>cuenta <span class=\"_ _b\"></span>el porcentaje que <span class=\"_ _2\"></span>representa <span class=\"_ _2\"></span>el valor <span class=\"_ _9\"></span>del terreno so<span class=\"_ _2\"></span>bre el <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>otal del <span class=\"_ _2\"></span>inmueble <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> funci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e los <span class=\"_ _5\"></span>valores catastrales <span class=\"_ _5\"></span>de d<span class=\"_ _5\"></span>ichos inmuebles. Dich<span class=\"_ _5\"></span>a diferencia, p<span class=\"_ _5\"></span>or tant<span class=\"_ _6\"></span>o, est\u00e1 <span class=\"_ _5\"></span>explicada por <span class=\"_ _5\"></span>el simple hecho del aumento de valor del inmueble. Si un<span class=\"_ _5\"></span>a inversi\u00f3n inmobiliaria se <span class=\"_ _5\"></span>convierte en p<span class=\"_ _5\"></span>ropiedad ocupada por <span class=\"_ _5\"></span>sus propietarios, \u00e9<span class=\"_ _5\"></span>sta se reclasifica <span class=\"_ _14\"> </span>como <span class=\"_ _18\"> </span>inmovilizado <span class=\"_ _14\"> </span>material. <span class=\"_ _14\"> </span>Su <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>razonable <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>reclasificaci\u00f3n <span class=\"_ _14\"> </span>se convierte en su coste para los efectos contables posteriores. Si <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>elemento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>propiedad<span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>ocupadas <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>sus <span class=\"_ _6\"></span>propietarios <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>convierte <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>inversi\u00f3n inmobiliaria, <span class=\"_ _6\"></span>ya <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>uso <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cambiado, <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _6\"></span>resultante <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>el valor <span class=\"_ _6\"></span>razonable <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>este <span class=\"_ _5\"></span>elemento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>echa <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>transferencia <span class=\"_ _6\"></span>es <span class=\"_ _5\"></span>tratad<span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>misma <span class=\"_ _5\"></span>forma que una revaluaci\u00f3n seg\u00fan la NIC 16.  Cuando una inversi\u00f3n inmobiliaria se <span class=\"_ _2\"></span>somete a u<span class=\"_ _2\"></span>n cambio de su uso, <span class=\"_ _2\"></span>evidenciado por el i<span class=\"_ _2\"></span>nicio de  un  desarrollo  inmobiliario  sobre  la  inversi\u00f3n  inmobiliaria  para  su  post<span class=\"_ _5\"></span>erior  venta,  la propiedad <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>tran<span class=\"_ _5\"></span>sfiere <span class=\"_ _22\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>existe<span class=\"_ _5\"></span>ncias. <span class=\"_ _f\"></span>El <span class=\"_ _b\"></span>coste <span class=\"_ _f\"></span>atribuido <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>propied<span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>d <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>su <span class=\"_ _f\"></span>posterior contabilizaci\u00f3n como existencias es su valor razonable a la fec<span class=\"_ _2\"></span>ha del cambio de su uso. <span class=\"_ _5\"></span> Adicionalmente, <span class=\"_ _6\"></span>tendr\u00e1 <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ransferencia <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>existencias <span class=\"_ _6\"></span>e <span class=\"_ _6\"></span>inversiones <span class=\"_ _6\"></span>inmobiliarias cuando hay u<span class=\"_ _5\"></span>n cambio <span class=\"_ _5\"></span>en el uso <span class=\"_ _5\"></span>de un <span class=\"_ _5\"></span>activo evidenciado <span class=\"_ _5\"></span>por el comienzo <span class=\"_ _5\"></span>de un <span class=\"_ _5\"></span>contrato de<span class=\"_ _6\"></span> arrendamiento <span class=\"_ _6\"></span>sobre <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>mismo. <span class=\"_ _6\"></span>Cuando <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>decide <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>activo <span class=\"_ _5\"></span>clasificado <span class=\"_ _6\"></span>en inversiones <span class=\"_ _6\"></span>inmob<span class=\"_ _5\"></span>iliarias <span class=\"_ _6\"></span>sin <span class=\"_ _6\"></span>desarrollo <span class=\"_ _22\"></span>inmobiliario <span class=\"_ _6\"></span>posterior, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>mantiene <span class=\"_ _22\"></span>clasificado <span class=\"_ _6\"></span>como inversi\u00f3n inmobiliaria hasta su venta.  Las <span class=\"_ _b\"></span>valoraciones <span class=\"_ _b\"></span><span class=\"ls12\">ha</span>n <span class=\"_ _b\"></span>sido <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>alizadas <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>acu<span class=\"_ _2\"></span>erdo <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Est\u00e1ndares <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>Valoraci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>Tasaci\u00f3n publicados <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute <span class=\"_ _5\"></span>of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Reino <span class=\"_ _6\"></span>Unido <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con los Est\u00e1ndares In<span class=\"_ _2\"></span>ternacionales de Val<span class=\"_ _2\"></span>oraci\u00f3n (IVS) publicados p<span class=\"_ _2\"></span>or el Comit\u00e9 In<span class=\"_ _2\"></span>ternacional de Est\u00e1ndares (IVSC). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "La valoraci\u00f3n <span class=\"_ _9\"></span>de los activ<span class=\"_ _2\"></span>os valorados <span class=\"_ _9\"></span>por su valor<span class=\"_ _2\"></span> razonable <span class=\"_ _9\"></span>se desglosa e<span class=\"_ _2\"></span>n tres <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>iveles s<span class=\"_ _2\"></span>eg\u00fan la jerarqu\u00eda establecida por la NIIF 13:<span class=\"fs5\"> </span>- Nivel 1: los inputs est\u00e1n basados en precios cotizados en mercados activo<span class=\"_ _2\"></span>s<span class=\"_ _5\"></span>. - N<span class=\"_ _5\"></span>ivel 2: <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>inputs est\u00e1n basados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>precios cotizados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>mercados activos (no <span class=\"_ _5\"></span>incluidos <span class=\"_ _5\"></span>en nivel 1), p<span class=\"_ _5\"></span>recios cotizados en <span class=\"_ _5\"></span>mercados que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>son activos y t<span class=\"_ _5\"></span>\u00e9cnicas basadas en <span class=\"_ _5\"></span>modelos de valoraci\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>inputs <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>observables <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>mercado <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>ser <span class=\"_ _6\"></span>co<span class=\"_ _6\"></span>rroborados <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>datos observables de mercado. - <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>3: <span class=\"_ _9\"></span>Los inputs <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>ob<span class=\"_ _5\"></span>servables <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>se basan <span class=\"_ _9\"></span>en estimaciones <span class=\"_ _9\"></span>de su<span class=\"_ _2\"></span>puestos de <span class=\"_ _9\"></span>mercados para l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>determinaci\u00f3n de<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>precio <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>activo, <span class=\"_ _9\"></span>los da<span class=\"_ _2\"></span>tos <span class=\"_ _2\"></span>no <span class=\"_ _9\"></span>observables <span class=\"_ _2\"></span>utilizados <span class=\"_ _9\"></span>en los <span class=\"_ _25\"></span>mo<span class=\"_ _5\"></span>delos de valoraci\u00f3n son significativos en los valores razonables de<span class=\"_ _2\"></span> los a<span class=\"_ _5\"></span>ctivos. El conjunto de activos del Grupo Montebalito se valoran seg\u00fan la jerarqu\u00eda de nivel 3. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "El <span class=\"_ _2\"></span>grupo <span class=\"_ _9\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>clasif<span class=\"_ _5\"></span>icados <span class=\"_ _9\"></span>como inmue<span class=\"_ _2\"></span>bles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _9\"></span>aquellos <span class=\"_ _2\"></span>destinados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>obtenci\u00f3n <span class=\"_ _9\"></span>de rentas <span class=\"_ _14\"> </span>futuras, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>aquellos <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>est\u00e1n <span class=\"_ _14\"> </span>siendo <span class=\"_ _14\"> </span>con<span class=\"_ _5\"></span>struidos <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>su <span class=\"_ _18\"> </span>uso <span class=\"_ _14\"> </span>futuro <span class=\"_ _18\"> </span>como<span class=\"_ _2\"></span> inversiones <span class=\"_ _22\"></span>inmobiliarias, <span class=\"_ _22\"></span>este <span class=\"_ _22\"></span>\u00faltimo <span class=\"_ _22\"></span>es <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>caso <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Hotel <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>La <span class=\"_ _22\"></span>Cartuja. <span class=\"_ _6\"></span>Pa<span class=\"_ _5\"></span>ra <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>inmuebles destinados <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>obtenci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>rentas, <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>es <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _14\"> </span>Edificio <span class=\"_ _18\"> </span>Iberia <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>oficinas <span class=\"_ _14\"> </span>de<span class=\"_ _5\"></span> Tamberlick, la <span class=\"_ _2\"></span>metodolo<span class=\"_ _2\"></span>g\u00eda empleada <span class=\"_ _9\"></span>en la <span class=\"_ _2\"></span>valoraci\u00f3n ha<span class=\"_ _2\"></span> sido <span class=\"_ _9\"></span>la de valora<span class=\"_ _2\"></span>r por <span class=\"_ _9\"></span>descuentos de flujos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>caja  (re<span class=\"_ _2\"></span>ntas), <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>con<span class=\"_ _5\"></span>siste <span class=\"_ _18\"> </span>en  la<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>capitaliz<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>ingresos <span class=\"_ _18\"> </span>netos <span class=\"_ _18\"> </span>est<span class=\"_ _5\"></span>imados procedentes <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cada <span class=\"_ _b\"></span>inmueble, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>reversi\u00f3n. <span class=\"_ _f\"></span>Ello supone la <span class=\"_ _2\"></span>capitalizaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e los <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>actuales a<span class=\"_ _2\"></span> lo <span class=\"_ _9\"></span>largo del periodo, <span class=\"_ _9\"></span>junto con la <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>aci\u00f3n de cada una de las <span class=\"_ _5\"></span>rentas subsiguientes probables tras <span class=\"_ _5\"></span>las actualizaciones de las rentas o tras<span class=\"_ _3c\"> </span>la <span class=\"_ _5\"></span>formalizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>nuevos alqu<span class=\"_ _5\"></span>ileres en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>periodos <span class=\"_ _5\"></span>previstos, siemp<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>a part<span class=\"_ _5\"></span>ir del valor actual. <span class=\"_ _5\"></span>La rentabilidad aplicada (\u201cyield\u201d) a las d<span class=\"_ _5\"></span>istintas categor\u00edas de ingresos refleja todas <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>previsiones <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>riesgos <span class=\"_ _5\"></span>asociados <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>flujo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>esorer<span class=\"_ _5\"></span>\u00eda <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>inversi\u00f3n. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _5\"></span>del inmueble en curso de construcci\u00f3n, el mismo est\u00e1 valorado a coste. Las <span class=\"_ _9\"></span>hip\u00f3tesis <span class=\"_ _25\"></span>base <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _25\"></span>estudios <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>experto <span class=\"_ _25\"></span>independiente <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>el <span class=\"_ _25\"></span>siguiente:<div class=\"c w54 h42 gsff\"><div class=\"t m0 x82 h2f y345 ff2 fs8 fc0 sc0 ls0 ws0\">Hip\u00f3tesis base<span class=\"_ _2\"></span> </div></div><div class=\"c w55 h42 gs100\"><div class=\"t m0 x19 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Renta </div><div class=\"t m0 x27 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">media m2  </div></div><div class=\"c w56 h42 gs101\"><div class=\"t m0 x8 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Tasa </div><div class=\"t m0 x66 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Actualizaci\u00f3n<span class=\"_ _2\"></span> </div></div><div class=\"c w57 h42 gs102\"><div class=\"t m0 xa h2f y348 ff2 fs8 fc0 sc0 ls0 ws0\">% gastos de </div><div class=\"t m0 x23 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Propiedad </div><div class=\"t m0 x4a h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">sobre </div><div class=\"t m0 x86 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">rentas </div></div><div class=\"c w58 h42 gs103\"><div class=\"t m0 x1a h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Coeficiente </div><div class=\"t m0 x2e h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">ocupaci\u00f3n </div></div><div class=\"c w59 h31 gs104\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Iberia </div></div><div class=\"c w5a h31 gs105\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">16,43 </div></div><div class=\"c w5b h31 gs106\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5,75% </div></div><div class=\"c w5c h31 gs107\"><div class=\"t m0 x30 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">3%<span class=\"ls0\"> </span></div></div><div class=\"c w5d h31 gs108\"><div class=\"t m0 x58 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">98<span class=\"ls0\">% </span></div></div><div class=\"c w59 h31 gs109\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Tamberlick </div></div><div class=\"c w5a h31 gs10a\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">13,<span class=\"ls1c\">56</span> </div></div><div class=\"c w5b h31 gs10b\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6,25% </div></div><div class=\"c w5c h31 gs10c\"><div class=\"t m0 x1e h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">15%<span class=\"ls0\"> </span></div></div><div class=\"c w5d h31 gs10d\"><div class=\"t m0 x58 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">70% </div></div><div class=\"c w59 h31 gs10e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar (1) </div></div><div class=\"c w5a h31 gs10f\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">10,32 </div></div><div class=\"c w5b h31 gs110\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6,00% </div></div><div class=\"c w5c h31 gs111\"><div class=\"t m0 x30 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">6%<span class=\"ls0\"> </span></div></div><div class=\"c w5d h31 gs112\"><div class=\"t m0 x58 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">90%<span class=\"ls0\"> </span></div></div>(1) Las <span class=\"_ _9\"></span>tasaciones <span class=\"_ _9\"></span>realizadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>AT <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>alor <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>real<span class=\"_ _5\"></span>izan <span class=\"_ _9\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>comparaci\u00f3n. <span class=\"_ _2\"></span>La <span class=\"_ _9\"></span>propia <span class=\"_ _2\"></span>entidad <span class=\"_ _9\"></span>ha <span class=\"_ _2\"></span>realizado un <span class=\"_ _25\"></span>estud<span class=\"_ _5\"></span>io alternativo siguiendo los criterios de flujos de caja descritos en el resumen anterior. El <span class=\"_ _22\"></span>experto <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>realiza<span class=\"lse\">do</span> <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>valoraciones, <span class=\"_ _6\"></span>solo <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>cuenta <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tasa <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>ocupaci\u00f3n para <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>bicados <span class=\"_ _18\"> </span>en  Espa\u00f1a <span class=\"_ _18\"> </span>(Edificio  I<span class=\"_ _2\"></span>beria <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>Tamberli<span class=\"_ _5\"></span>ck)  en <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>determinaci\u00f3n <span class=\"_ _18\"> </span>del  val<span class=\"_ _2\"></span>or razonable. <span class=\"_ _f\"></span>Sin <span class=\"_ _f\"></span>embargo, <span class=\"_ _f\"></span>para <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>inmuebles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Veirama<span class=\"_ _5\"></span>r <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>icha <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>asa <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>ocupaci\u00f3n <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>ha tenido en cuenta <span class=\"_ _2\"></span>ya que <span class=\"_ _2\"></span>los mismos se <span class=\"_ _2\"></span>han valorado por c<span class=\"_ _2\"></span>omparabilidad con otros i<span class=\"_ _2\"></span>nmuebles de la zona por tratarse de viviendas vacacionales. El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span><span class=\"ls11\">el<span class=\"ls0\"> <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2025<span class=\"_ _5\"></span>, <span class=\"_ _25\"></span>derivado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _25\"></span>variaciones </span></span>de valor razonable ha sido de 830 miles de euros netas del efecto impositivo. El <span class=\"_ _2\"></span>efecto <span class=\"_ _9\"></span>en el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>erivado <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>variaciones de valor razonable ha sido de 337 miles de euros netas del efecto impositivo. 25.1<span class=\"ls0\">1) Variaci\u00f3n de valo<span class=\"_ _2\"></span>r razonable de los instrume<span class=\"_ _2\"></span>ntos financieros<span class=\"_ _5\"></span> </span>En <span class=\"_ _f\"></span>este <span class=\"_ _b\"></span>apartado <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>incluye <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>variaciones <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>valor <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>inversiones <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>renta <span class=\"_ _b\"></span>variable <span class=\"_ _f\"></span>en poder del Grupo (ver nota 16).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "f)<span class=\"ff6 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Instrumentos financieros </span></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>\u00fanicamente <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>financiero <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Situaci\u00f3n <span class=\"_ _9\"></span>Financiera Consolidado <span class=\"_ _b\"></span>cuando <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>conviert<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>parte <span class=\"_ _f\"></span>obligad<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>o <span class=\"_ _f\"></span>negocio <span class=\"_ _b\"></span>jur\u00eddico <span class=\"_ _b\"></span>en cuesti\u00f3n, conforme a las disposiciones del mismo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-397": {
   "value": "f)<span class=\"ff6 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">Instrumentos financieros </span></span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>\u00fanicamente <span class=\"_ _9\"></span>reconoce <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>financiero <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Situaci\u00f3n <span class=\"_ _9\"></span>Financiera Consolidado <span class=\"_ _b\"></span>cuando <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>conviert<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>parte <span class=\"_ _f\"></span>obligad<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>o <span class=\"_ _f\"></span>negocio <span class=\"_ _b\"></span>jur\u00eddico <span class=\"_ _b\"></span>en cuesti\u00f3n, conforme a las disposiciones del mismo. El <span class=\"_ _24\"> </span>Grupo <span class=\"_ _1a\"> </span>determina <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>clasificaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>sus <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>financieros <span class=\"_ _1a\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>momento <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>su reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>cuando est\u00e1 <span class=\"_ _9\"></span>permitido <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>es apropiado, <span class=\"_ _9\"></span>se reeval\u00fa<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>clasificaci\u00f3n en cada cierre del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _18\"> </span>instrumentos <span class=\"_ _18\"> </span>financieros, <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>efectos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>valoraci\u00f3n, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>clasificar\u00e1n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>alguna <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las siguientes categor\u00edas: 1.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">A coste amortizado </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en otro resultado in<span class=\"_ _2\"></span>tegral (patrimonio)<span class=\"_ _5\"></span> </span></span>3.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en el estado de resultados consolidados. </span></span>Esta <span class=\"_ _1c\"> </span>clasificaci\u00f3n <span class=\"_ _d\"> </span>depender\u00e1 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>modo <span class=\"_ _d\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>entidad <span class=\"_ _1c\"> </span>gestione <span class=\"_ _d\"> </span>sus <span class=\"_ _1c\"> </span>instrumentos financieros <span class=\"_ _b\"></span>(instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio, <span class=\"_ _b\"></span>cr\u00e9ditos, <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>rep<span class=\"_ _5\"></span>resentativos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>deuda, <span class=\"_ _b\"></span>entre otros), <span class=\"_ _f\"></span>su <span class=\"_ _22\"></span>modelo <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>negocio <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>existencia <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>contractuales <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>los activos financieros espec\u00edficamente definidos: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>objetivo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>modelo <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>n<span class=\"_ _5\"></span>egocio <span class=\"_ _f\"></span>es <span class=\"_ _22\"></span>mantener <span class=\"_ _b\"></span>un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>fin <span class=\"_ _f\"></span>de </span></span>cobrar <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de e<span class=\"_ _2\"></span>fectivo <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>y, <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _25\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>contrato, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reciben flujos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>fechas <span class=\"_ _18\"> </span>espec\u00edficas <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>constituyen <span class=\"_ _18\"> </span>exclusivamente <span class=\"_ _17\"> </span>pagos <span class=\"_ _14\"> </span>del principal <span class=\"_ _22\"></span>m\u00e1s <span class=\"_ _22\"></span>intereses <span class=\"_ _22\"></span>sobre <span class=\"_ _22\"></span>dicho <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rincipal, <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo <span class=\"_ _22\"></span>financiero <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>valorar\u00e1 <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>coste amortizado. Los activos <span class=\"_ _2\"></span>financieros d<span class=\"_ _2\"></span>el Grupo cor<span class=\"_ _2\"></span>responden en gra<span class=\"_ _2\"></span>n parte<span class=\"_ _2\"></span> a cr\u00e9ditos <span class=\"_ _2\"></span>y valores representativos <span class=\"_ _9\"></span>de deuda <span class=\"ls4\">y,</span> por tant<span class=\"_ _2\"></span>o, se valora<span class=\"_ _2\"></span>n a cost<span class=\"_ _2\"></span>e amortizado, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, coste <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>cobros <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>rendimientos <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de su <span class=\"_ _f\"></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _f\"></span>efectivo <span class=\"_ _f\"></span>pendientes <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cobro<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>aju<span class=\"_ _5\"></span>stado <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>cualquier <span class=\"_ _f\"></span>p\u00e9rdida <span class=\"_ _f\"></span>por deterioro reconocida, si en su caso procediera la misma. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El tipo <span class=\"_ _2\"></span>de i<span class=\"_ _2\"></span>nter\u00e9s efec<span class=\"_ _2\"></span>tivo c<span class=\"_ _2\"></span>onsiste en <span class=\"_ _2\"></span>la tasa <span class=\"_ _9\"></span>que iguala <span class=\"_ _2\"></span>el coste <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>a la <span class=\"_ _9\"></span>totalidad de </span></span>sus <span class=\"_ _d\"> </span>flujos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>efectivo <span class=\"_ _c\"> </span>est<span class=\"_ _5\"></span>imados <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _c\"> </span>t<span class=\"_ _5\"></span>odos <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>conceptos <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>largo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>vida remanente <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>inversi\u00f3n. <span class=\"_ _22\"></span>Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>deudores <span class=\"_ _f\"></span>comerciales <span class=\"_ _22\"></span>propias del <span class=\"_ _18\"> </span>tr\u00e1fico <span class=\"_ _18\"> </span>habitual <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>registran <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>nominal <span class=\"_ _18\"> </span>corregido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>las p\u00e9rdidas crediticias esperadas a lo largo de su vida. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _5\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jetivo <span class=\"_ _6\"></span>tanto <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo </span></span>contractuales com<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>seg\u00fan las <span class=\"_ _9\"></span>condiciones d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>contrato, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>reciben flujos <span class=\"_ _9\"></span>de efectivo e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>fechas esp<span class=\"_ _2\"></span>ec\u00edficas q<span class=\"_ _2\"></span>ue c<span class=\"_ _2\"></span>onstituyen <span class=\"_ _2\"></span>exclusivamente <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipal <span class=\"_ _2\"></span>m\u00e1s intereses <span class=\"_ _17\"> </span>sobre <span class=\"_ _18\"> </span>dicho <span class=\"_ _18\"> </span>principal,  l<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>activos <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>valorar\u00e1n <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>con cambios en otro resultado integral (patrimonio). Los intereses, deterioro y diferencias<span class=\"_ _2\"></span> de cambio se<span class=\"_ _2\"></span> regis<span class=\"_ _2\"></span>tran e<span class=\"_ _2\"></span>n resultados c<span class=\"_ _2\"></span>omo en<span class=\"_ _2\"></span> el <span class=\"_ _9\"></span>mo<span class=\"_ _5\"></span>delo de <span class=\"_ _2\"></span>coste am<span class=\"_ _2\"></span>ortizado. El <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>to de <span class=\"_ _5\"></span>variaciones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _5\"></span>en part<span class=\"_ _5\"></span>idas d<span class=\"_ _5\"></span>e patrimonio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reciclan a estado de resultados consolidado en su venta. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fuera <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>escenario<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>anteriores, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>regla <span class=\"_ _9\"></span>general <span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>en </span></span>a <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _24\"> </span>cambios <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _24\"> </span>resultados <span class=\"_ _24\"> </span>consolidado. <span class=\"_ _24\"> </span>Se<span class=\"_ _2\"></span> clasificar\u00e1n <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>este <span class=\"_ _b\"></span>m\u00e9todo, <span class=\"_ _b\"></span>principalmente <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio, <span class=\"_ _f\"></span>salvo que  en  el <span class=\"_ _c\"> </span>momento  inicial  se  clasifiquen  a<span class=\"_ _5\"></span>  ef<span class=\"_ _5\"></span>ectos  de  su  valoraci\u00f3n <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>valor razonable con cambios en otro resultado integral. No <span class=\"_ _9\"></span>obstante, <span class=\"_ _9\"></span>hay d<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>opciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>designaci\u00f3n <span class=\"_ _9\"></span>irrevocable <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _9\"></span>inicial: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Un  instrumento <span class=\"_ _c\"> </span>de  patrimonio, <span class=\"_ _c\"> </span>siempre  y  cuando  no <span class=\"_ _c\"> </span>se  mantenga <span class=\"_ _c\"> </span>con  fines  de </span></span>negociaci\u00f3n, <span class=\"_ _14\"></span>puede <span class=\"_ _b\"></span>designarse <span class=\"_ _14\"></span>para <span class=\"_ _b\"></span>valorar <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _14\"></span>razonable <span class=\"_ _b\"></span>con <span class=\"_ _14\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>otro resultado <span class=\"_ _2\"></span>integral <span class=\"_ _9\"></span>(Patrimonio), <span class=\"_ _9\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>venta d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>permite<span class=\"_ _2\"></span> la <span class=\"_ _14\"></span>imputaci\u00f3n <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>est<span class=\"_ _2\"></span>ado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>resultados <span class=\"_ _14\"> </span>consolidado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _14\"> </span>importes <span class=\"_ _14\"> </span>reconocidos <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> patrimonio y \u00fanicamente se llevan a resultados los dividendos.<span class=\"_ _3c\"> </span>Un activo financiero tambi\u00e9n puede ser desig<span class=\"_ _2\"></span>nado para ser valorado a valor razonable con cambios en el estado de resultados consolidado, si de esta manera se reduce o elimina una asimetr\u00eda <span class=\"ffd\">contable \u201cFair Value Option\u201d</span><span class=\"ffd\">.</span> Pr\u00e9stamos y partidas a cobrar y d\u00e9bitos y part<span class=\"_ _2\"></span>idas a pagar Pr\u00e9stamos y partidas a cobrar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican:<span class=\"_ _3c\"> </span> a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _14\"> </span>operaciones <span class=\"_ _b\"></span>comerciales: <span class=\"_ _14\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _14\"></span>originados <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _14\"></span>de </span></span>bienes y la prestaci\u00f3n de servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _27\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _27\"> </span>no <span class=\"_ _16\"> </span>comerciales: <span class=\"_ _27\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _27\"> </span>que, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>siendo </span></span>instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio <span class=\"_ _b\"></span>ni <span class=\"_ _f\"></span>derivados, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>tienen <span class=\"_ _b\"></span>origen <span class=\"_ _f\"></span>comercial, <span class=\"_ _f\"></span>cuyos <span class=\"_ _f\"></span>cobros <span class=\"_ _b\"></span>son <span class=\"_ _f\"></span>de cuant\u00eda <span class=\"_ _2\"></span>determinada <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>determinable, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>no se <span class=\"_ _9\"></span>negocian <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>un mercado <span class=\"_ _25\"></span>activo. No <span class=\"_ _9\"></span>incluyen aquellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>pueda <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>recuperar <span class=\"_ _25\"></span>sustancialmente <span class=\"_ _9\"></span>toda la  inversi\u00f3n  i<span class=\"_ _2\"></span>nicial,  por <span class=\"_ _17\"> </span>circunstancias  diferen<span class=\"_ _2\"></span>tes  al  de<span class=\"_ _2\"></span>terioro  crediticio<span class=\"_ _2\"></span>.  Estos  \u00faltimos <span class=\"_ _17\"> </span>se clasifican como disponibles para la venta. D\u00e9bitos y partidas a pagar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">D\u00e9b<span class=\"_ _5\"></span>itos <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>operaciones <span class=\"_ _6\"></span>comerciales: <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _22\"></span>originados <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>compra <span class=\"_ _22\"></span>de </span></span>bienes y servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">D<span class=\"_ _5\"></span>\u00e9bitos <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>comer<span class=\"_ _5\"></span>ciales: <span class=\"_ _27\"> </span>pasivos <span class=\"_ _16\"> </span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _16\"> </span>que, <span class=\"_ _27\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _16\"> </span>siendo </span></span>instrumentos derivados, no tienen origen comercial. Inicialmente, <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _f\"></span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _f\"></span>incluidos <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>esta <span class=\"_ _14\"></span>ca<span class=\"_ _2\"></span>tegor\u00eda <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able, <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>precio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n, <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _f\"></span>equivale <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles. No  obstante,  lo  s<span class=\"_ _2\"></span>e\u00f1alado  en  el<span class=\"_ _2\"></span>  p\u00e1rrafo  anterior,  los<span class=\"_ _2\"></span>  cr\u00e9ditos  y <span class=\"_ _18\"> </span>d\u00e9b<span class=\"_ _5\"></span>itos  por <span class=\"_ _17\"> </span>operaciones comerciales  con  vencimiento  no  superior  a  u<span class=\"_ _2\"></span>n  a\u00f1o  y  que  no  tie<span class=\"_ _2\"></span>nen  un  tipo  de  inter\u00e9s<span class=\"_ _2\"></span> contractual, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>anticipos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>personal, <span class=\"_ _6\"></span>los dividendos <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobrar y los desembolsos exigid<span class=\"_ _2\"></span>os sobre instrumentos de <span class=\"_ _2\"></span>patrimonio, cuyo importe se<span class=\"_ _2\"></span> espera recibir en el <span class=\"_ _9\"></span>corto <span class=\"_ _2\"></span>plazo, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>desembolsos exigidos <span class=\"_ _9\"></span>por t<span class=\"_ _2\"></span>erceros <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>participaciones, <span class=\"_ _9\"></span>cuyo importe se <span class=\"_ _f\"></span>esp<span class=\"_ _5\"></span>era <span class=\"_ _f\"></span>pagar <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _f\"></span>plazo, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>valoran <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>nominal <span class=\"_ _f\"></span>cu<span class=\"_ _6\"></span>ando <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>no actualizar los Flujos de Efectivo no resulta significativo. En <span class=\"_ _5\"></span>valoraciones poster<span class=\"_ _5\"></span>iores, tanto <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>como pasivos, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>valoran por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>amortizado. Los <span class=\"_ _6\"></span>intereses <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>Estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Resultados <span class=\"_ _6\"></span>Consolidado, <span class=\"_ _5\"></span>aplicando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _3c\"> </span>No <span class=\"_ _5\"></span>obstante, <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>anterior, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>d\u00e9bitos <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>cimiento no <span class=\"_ _6\"></span>superior <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>a\u00f1<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se valoraron <span class=\"_ _5\"></span>inicialmente por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor nominal <span class=\"_ _5\"></span>contin\u00faan <span class=\"_ _5\"></span>valor\u00e1ndose por <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>importe, salvo, en el caso de cr\u00e9ditos que se hubieran deteriorado. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>deteriorado, <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>decir, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existe <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una reducci\u00f3n <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>retraso <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _17\"> </span>flujos <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>estimados <span class=\"_ _14\"> </span>futuros <span class=\"_ _18\"> </span>correspondientes <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>dicho activo. La <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>cuen<span class=\"_ _5\"></span>tas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _9\"></span>corresponde <span class=\"_ _9\"></span>a l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>diferencia entre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>estima <span class=\"_ _6\"></span>van <span class=\"_ _5\"></span>a generar, <span class=\"_ _e\"> </span>descontados <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>tipo <span class=\"_ _21\"> </span>de <span class=\"_ _e\"> </span>inter\u00e9s <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>calculado <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>momento<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>su reconocimiento inicial. La <span class=\"_ _9\"></span>correcci\u00f3n <span class=\"_ _2\"></span>valorativa <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deudores <span class=\"_ _2\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2025<span class=\"_ _5\"></span><span class=\"ls0\">, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado </span></span>en funci\u00f3n d<span class=\"_ _2\"></span>el an\u00e1lisis <span class=\"_ _2\"></span>de cada <span class=\"_ _2\"></span>uno de<span class=\"_ _2\"></span> los saldos<span class=\"_ _2\"></span> individualizados <span class=\"_ _2\"></span>pendientes de<span class=\"_ _2\"></span> cobro <span class=\"_ _2\"></span>a dicha fecha.  Estos activos a efectos de valoraci\u00f3n se valoran a \u201ccoste amortizado\u201d.<span class=\"ff1\"> </span>Inversiones a coste amortizado Corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>representativos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>deuda, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>vencimiento <span class=\"_ _5\"></span>fijada, <span class=\"_ _5\"></span>que comportan <span class=\"_ _6\"></span>cobros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuant\u00eda <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminada <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>determinable, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negocian <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mercado activo, y <span class=\"_ _2\"></span>para los<span class=\"_ _2\"></span> que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo tiene la<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>ntenci\u00f3n efectiva <span class=\"_ _2\"></span>y la <span class=\"_ _2\"></span>capacidad <span class=\"_ _9\"></span>de co<span class=\"_ _5\"></span>nservarlos hasta su vencimiento. Se <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>an <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _1c\"> </span>que <span class=\"_ _d\"> </span>equivale <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles.<span class=\"_ _3c\"> </span> En valoraciones posteriores, se valoran<span class=\"_ _2\"></span> por su coste<span class=\"_ _2\"></span> amortizado. Los intereses devenga<span class=\"_ _2\"></span>dos se contabilizan en <span class=\"_ _5\"></span>la Estado <span class=\"_ _5\"></span>de Resultados<span class=\"_ _5\"></span> Consolidado, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo del tipo <span class=\"_ _5\"></span>de inter\u00e9s efectivo. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva de que el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de un activo se <span class=\"_ _2\"></span>ha deteriorado. La <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _2\"></span>deterioro corresponde<span class=\"_ _2\"></span> a la diferencia entre su valor en libros y el valor de mercado del instrumento. Activos y pasivos financieros a valor razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>estado <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>r<span class=\"_ _5\"></span>esultados consolidados. Un <span class=\"_ _17\"> </span>activo/pasivo <span class=\"_ _18\"> </span>fin<span class=\"_ _5\"></span>anciero <span class=\"_ _18\"> </span>se  clasi<span class=\"_ _2\"></span>fica <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>entro <span class=\"_ _18\"> </span>de  esta <span class=\"_ _18\"> </span>categor\u00eda  a<span class=\"_ _9\"></span>  efectos <span class=\"_ _18\"> </span>de  valoraci\u00f3<span class=\"_ _2\"></span>n cuando: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Se adqu<span class=\"_ _5\"></span>iri\u00f3/emiti\u00f3 con el prop\u00f3sito de venderlo e<span class=\"_ _2\"></span>n el corto plazo.<span class=\"_ _3c\"> </span></span></span>b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Forma<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>nstrumentos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>identificados <span class=\"_ _b\"></span>y <span class=\"_ _14\"> </span>gestionados </span></span>conjuntamente, <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la que <span class=\"_ _9\"></span>existen evidencias <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>actuaciones <span class=\"_ _9\"></span>recientes par<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>obtener <span class=\"_ _2\"></span>ganancias en el corto plazo. c)<span class=\"ffc ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Es <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>instrumento <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nanciero <span class=\"_ _14\"></span>derivado, <span class=\"_ _14\"></span>siem<span class=\"_ _2\"></span>pre <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _14\"> </span>sea <span class=\"_ _14\"></span>un <span class=\"_ _b\"></span>contrato <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>garant\u00eda<span class=\"_ _2\"></span> </span></span>financiera ni haya sido designado como instrumento de cobertura. Los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _25\"></span>negociar <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valoran <span class=\"_ _9\"></span>inicialmente <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor razonable, <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>es <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>precio <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la  tran<span class=\"_ _5\"></span>sacci\u00f3n, <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>equivale <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _c\"> </span>razonable  d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>la contraprestaci\u00f3n <span class=\"_ _22\"></span>entregada. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>costes <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ransacci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>les <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>directa<span class=\"_ _5\"></span>mente <span class=\"_ _22\"></span>at<span class=\"_ _5\"></span>ribuibles<span class=\"_ _2\"></span> se reconocen en la Estado de Resultados Consolidado del ejercicio. En <span class=\"_ _18\"> </span>valoraciones <span class=\"_ _17\"> </span>posteriores, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>valoran <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable, <span class=\"_ _17\"> </span>sin <span class=\"_ _18\"> </span>deducir <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>costes <span class=\"_ _14\"> </span>de transacci\u00f3n en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se pudiera <span class=\"_ _5\"></span>incurrir en <span class=\"_ _5\"></span>su enajenaci\u00f3n. <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>cambios que <span class=\"_ _5\"></span>se pro<span class=\"_ _5\"></span>ducen en <span class=\"_ _5\"></span>el valor razonable se imputan en la Estado de Resultados Consolidado del eje<span class=\"_ _2\"></span>r<span class=\"_ _5\"></span>cicio. Baja de activos financieros Un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero, <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>mismo, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>baja <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>expiran <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _b\"></span>cedido <span class=\"_ _22\"></span>los derechos contractuales sobre los Flujos de Efectivo d<span class=\"_ _5\"></span>el activo financiero, y se han transferid<span class=\"_ _2\"></span>o de manera sustancial los riesgos y beneficios inherentes a su propieda<span class=\"_ _2\"></span>d.<span class=\"_ _5\"></span> Baja de pasivos financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corres<span class=\"_ _2\"></span>pondiente. <span class=\"_ _5\"></span> Clasificaci\u00f3n de deudas entre corriente y no corriente En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>situaci\u00f3n <span class=\"_ _5\"></span>fin<span class=\"_ _5\"></span>anciera <span class=\"_ _5\"></span>consolidado <span class=\"_ _6\"></span>adjunto, <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>deudas <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n de sus <span class=\"_ _5\"></span>vencimientos, es decir, <span class=\"_ _5\"></span>se clasifican como deudas <span class=\"_ _5\"></span>corrientes aquellas con vencimiento igual <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>anterior <span class=\"_ _2\"></span>a <span class=\"_ _25\"></span>doce <span class=\"_ _2\"></span>meses <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>deudas <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>corrientes <span class=\"_ _25\"></span>las <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>vencimiento <span class=\"_ _9\"></span>superior <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>dicho periodo.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "El <span class=\"_ _24\"> </span>Grupo <span class=\"_ _1a\"> </span>determina <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>clasificaci\u00f3n <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>sus <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>financieros <span class=\"_ _1a\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>momento <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>su reconocimiento <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>cuando est\u00e1 <span class=\"_ _9\"></span>permitido <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>es apropiado, <span class=\"_ _9\"></span>se reeval\u00fa<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dicha <span class=\"_ _2\"></span>clasificaci\u00f3n en cada cierre del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _18\"> </span>instrumentos <span class=\"_ _18\"> </span>financieros, <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>efectos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>su <span class=\"_ _14\"> </span>valoraci\u00f3n, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>clasificar\u00e1n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>alguna <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las siguientes categor\u00edas: 1.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">A coste amortizado </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en otro resultado in<span class=\"_ _2\"></span>tegral (patrimonio)<span class=\"_ _5\"></span> </span></span>3.<span class=\"ffc ls0\"> <span class=\"_ _e\"> </span><span class=\"ff1\">Valor razonable con cambios en el estado de resultados consolidados. </span></span>Esta <span class=\"_ _1c\"> </span>clasificaci\u00f3n <span class=\"_ _d\"> </span>depender\u00e1 <span class=\"_ _1c\"> </span>del <span class=\"_ _1c\"> </span>modo <span class=\"_ _d\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>entidad <span class=\"_ _1c\"> </span>gestione <span class=\"_ _d\"> </span>sus <span class=\"_ _1c\"> </span>instrumentos financieros <span class=\"_ _b\"></span>(instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio, <span class=\"_ _b\"></span>cr\u00e9ditos, <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>rep<span class=\"_ _5\"></span>resentativos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>deuda, <span class=\"_ _b\"></span>entre otros), <span class=\"_ _f\"></span>su <span class=\"_ _22\"></span>modelo <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>negocio <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>existencia <span class=\"_ _f\"></span>o <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>efectivo <span class=\"_ _22\"></span>contractuales <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>los activos financieros espec\u00edficamente definidos: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>objetivo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>modelo <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>n<span class=\"_ _5\"></span>egocio <span class=\"_ _f\"></span>es <span class=\"_ _22\"></span>mantener <span class=\"_ _b\"></span>un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>fin <span class=\"_ _f\"></span>de </span></span>cobrar <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de e<span class=\"_ _2\"></span>fectivo <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>y, <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _25\"></span>las <span class=\"_ _2\"></span>condiciones <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>contrato, <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reciben flujos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>fechas <span class=\"_ _18\"> </span>espec\u00edficas <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>constituyen <span class=\"_ _18\"> </span>exclusivamente <span class=\"_ _17\"> </span>pagos <span class=\"_ _14\"> </span>del principal <span class=\"_ _22\"></span>m\u00e1s <span class=\"_ _22\"></span>intereses <span class=\"_ _22\"></span>sobre <span class=\"_ _22\"></span>dicho <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rincipal, <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>activo <span class=\"_ _22\"></span>financiero <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>valorar\u00e1 <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>coste amortizado. Los activos <span class=\"_ _2\"></span>financieros d<span class=\"_ _2\"></span>el Grupo cor<span class=\"_ _2\"></span>responden en gra<span class=\"_ _2\"></span>n parte<span class=\"_ _2\"></span> a cr\u00e9ditos <span class=\"_ _2\"></span>y valores representativos <span class=\"_ _9\"></span>de deuda <span class=\"ls4\">y,</span> por tant<span class=\"_ _2\"></span>o, se valora<span class=\"_ _2\"></span>n a cost<span class=\"_ _2\"></span>e amortizado, <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>decir, coste <span class=\"_ _6\"></span>inicial <span class=\"_ _6\"></span>menos <span class=\"_ _6\"></span>cobros <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>principal <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _6\"></span>rendimientos <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de su <span class=\"_ _f\"></span>tipo <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _f\"></span>efectivo <span class=\"_ _f\"></span>pendientes <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>cobro<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>aju<span class=\"_ _5\"></span>stado <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>cualquier <span class=\"_ _f\"></span>p\u00e9rdida <span class=\"_ _f\"></span>por deterioro reconocida, si en su caso procediera la misma. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El tipo <span class=\"_ _2\"></span>de i<span class=\"_ _2\"></span>nter\u00e9s efec<span class=\"_ _2\"></span>tivo c<span class=\"_ _2\"></span>onsiste en <span class=\"_ _2\"></span>la tasa <span class=\"_ _9\"></span>que iguala <span class=\"_ _2\"></span>el coste <span class=\"_ _2\"></span>inicial <span class=\"_ _2\"></span>a la <span class=\"_ _9\"></span>totalidad de </span></span>sus <span class=\"_ _d\"> </span>flujos <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>efectivo <span class=\"_ _c\"> </span>est<span class=\"_ _5\"></span>imados <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _c\"> </span>t<span class=\"_ _5\"></span>odos <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>conceptos <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>largo <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>su <span class=\"_ _d\"> </span>vida remanente <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>inversi\u00f3n. <span class=\"_ _22\"></span>Las <span class=\"_ _f\"></span>cuentas <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>cobrar <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>deudores <span class=\"_ _f\"></span>comerciales <span class=\"_ _22\"></span>propias del <span class=\"_ _18\"> </span>tr\u00e1fico <span class=\"_ _18\"> </span>habitual <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>registran <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>nominal <span class=\"_ _18\"> </span>corregido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>las p\u00e9rdidas crediticias esperadas a lo largo de su vida. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>modelo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>negocio <span class=\"_ _5\"></span>tien<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>jetivo <span class=\"_ _6\"></span>tanto <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>obtenci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>efectivo </span></span>contractuales com<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>y, <span class=\"_ _9\"></span>seg\u00fan las <span class=\"_ _9\"></span>condiciones d<span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>contrato, <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>reciben flujos <span class=\"_ _9\"></span>de efectivo e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>fechas esp<span class=\"_ _2\"></span>ec\u00edficas q<span class=\"_ _2\"></span>ue c<span class=\"_ _2\"></span>onstituyen <span class=\"_ _2\"></span>exclusivamente <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipal <span class=\"_ _2\"></span>m\u00e1s intereses <span class=\"_ _17\"> </span>sobre <span class=\"_ _18\"> </span>dicho <span class=\"_ _18\"> </span>principal,  l<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>activos <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>valorar\u00e1n <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>con cambios en otro resultado integral (patrimonio). Los intereses, deterioro y diferencias<span class=\"_ _2\"></span> de cambio se<span class=\"_ _2\"></span> regis<span class=\"_ _2\"></span>tran e<span class=\"_ _2\"></span>n resultados c<span class=\"_ _2\"></span>omo en<span class=\"_ _2\"></span> el <span class=\"_ _9\"></span>mo<span class=\"_ _5\"></span>delo de <span class=\"_ _2\"></span>coste am<span class=\"_ _2\"></span>ortizado. El <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>s<span class=\"_ _5\"></span>to de <span class=\"_ _5\"></span>variaciones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>razonable <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _5\"></span>en part<span class=\"_ _5\"></span>idas d<span class=\"_ _5\"></span>e patrimonio <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reciclan a estado de resultados consolidado en su venta. \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Fuera <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>escenario<span class=\"_ _5\"></span>s <span class=\"_ _9\"></span>anteriores, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>regla <span class=\"_ _9\"></span>general <span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>resto <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valor<span class=\"_ _5\"></span>en </span></span>a <span class=\"_ _24\"> </span>su <span class=\"_ _24\"> </span>valor <span class=\"_ _24\"> </span>razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _24\"> </span>cambios <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _24\"> </span>resultados <span class=\"_ _24\"> </span>consolidado. <span class=\"_ _24\"> </span>Se<span class=\"_ _2\"></span> clasificar\u00e1n <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>este <span class=\"_ _b\"></span>m\u00e9todo, <span class=\"_ _b\"></span>principalmente <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>patrimonio, <span class=\"_ _f\"></span>salvo que  en  el <span class=\"_ _c\"> </span>momento  inicial  se  clasifiquen  a<span class=\"_ _5\"></span>  ef<span class=\"_ _5\"></span>ectos  de  su  valoraci\u00f3n <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>valor razonable con cambios en otro resultado integral. No <span class=\"_ _9\"></span>obstante, <span class=\"_ _9\"></span>hay d<span class=\"_ _2\"></span>os <span class=\"_ _9\"></span>opciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>designaci\u00f3n <span class=\"_ _9\"></span>irrevocable <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el r<span class=\"_ _2\"></span>econocimiento <span class=\"_ _9\"></span>inicial: \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">Un  instrumento <span class=\"_ _c\"> </span>de  patrimonio, <span class=\"_ _c\"> </span>siempre  y  cuando  no <span class=\"_ _c\"> </span>se  mantenga <span class=\"_ _c\"> </span>con  fines  de </span></span>negociaci\u00f3n, <span class=\"_ _14\"></span>puede <span class=\"_ _b\"></span>designarse <span class=\"_ _14\"></span>para <span class=\"_ _b\"></span>valorar <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>valor <span class=\"_ _14\"></span>razonable <span class=\"_ _b\"></span>con <span class=\"_ _14\"></span>cambios <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>otro resultado <span class=\"_ _2\"></span>integral <span class=\"_ _9\"></span>(Patrimonio), <span class=\"_ _9\"></span>si <span class=\"_ _2\"></span>bien <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>caso d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>venta d<span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>instrumento <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>permite<span class=\"_ _2\"></span> la <span class=\"_ _14\"></span>imputaci\u00f3n <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>est<span class=\"_ _2\"></span>ado <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>resultados <span class=\"_ _14\"> </span>consolidado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _14\"> </span>importes <span class=\"_ _14\"> </span>reconocidos <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> patrimonio y \u00fanicamente se llevan a resultados los dividendos.<span class=\"_ _3c\"> </span>Un activo financiero tambi\u00e9n puede ser desig<span class=\"_ _2\"></span>nado para ser valorado a valor razonable con cambios en el estado de resultados consolidado, si de esta manera se reduce o elimina una asimetr\u00eda <span class=\"ffd\">contable \u201cFair Value Option\u201d</span><span class=\"ffd\">.</span> Pr\u00e9stamos y partidas a cobrar y d\u00e9bitos y part<span class=\"_ _2\"></span>idas a pagar Pr\u00e9stamos y partidas a cobrar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican:<span class=\"_ _3c\"> </span> a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _14\"> </span>operaciones <span class=\"_ _b\"></span>comerciales: <span class=\"_ _14\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _14\"></span>originados <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _14\"></span>de </span></span>bienes y la prestaci\u00f3n de servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _27\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _27\"> </span>no <span class=\"_ _16\"> </span>comerciales: <span class=\"_ _27\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _27\"> </span>que, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>siendo </span></span>instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio <span class=\"_ _b\"></span>ni <span class=\"_ _f\"></span>derivados, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>tienen <span class=\"_ _b\"></span>origen <span class=\"_ _f\"></span>comercial, <span class=\"_ _f\"></span>cuyos <span class=\"_ _f\"></span>cobros <span class=\"_ _b\"></span>son <span class=\"_ _f\"></span>de cuant\u00eda <span class=\"_ _2\"></span>determinada <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>determinable, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>no se <span class=\"_ _9\"></span>negocian <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>un mercado <span class=\"_ _25\"></span>activo. No <span class=\"_ _9\"></span>incluyen aquellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>pueda <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>recuperar <span class=\"_ _25\"></span>sustancialmente <span class=\"_ _9\"></span>toda la  inversi\u00f3n  i<span class=\"_ _2\"></span>nicial,  por <span class=\"_ _17\"> </span>circunstancias  diferen<span class=\"_ _2\"></span>tes  al  de<span class=\"_ _2\"></span>terioro  crediticio<span class=\"_ _2\"></span>.  Estos  \u00faltimos <span class=\"_ _17\"> </span>se clasifican como disponibles para la venta. D\u00e9bitos y partidas a pagar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">D\u00e9b<span class=\"_ _5\"></span>itos <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>operaciones <span class=\"_ _6\"></span>comerciales: <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>financieros <span class=\"_ _22\"></span>originados <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>compra <span class=\"_ _22\"></span>de </span></span>bienes y servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">D<span class=\"_ _5\"></span>\u00e9bitos <span class=\"_ _16\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>comer<span class=\"_ _5\"></span>ciales: <span class=\"_ _27\"> </span>pasivos <span class=\"_ _16\"> </span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _16\"> </span>que, <span class=\"_ _27\"> </span>n<span class=\"_ _5\"></span>o <span class=\"_ _16\"> </span>siendo </span></span>instrumentos derivados, no tienen origen comercial. Inicialmente, <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>pasivos <span class=\"_ _f\"></span>fin<span class=\"_ _5\"></span>ancieros <span class=\"_ _f\"></span>incluidos <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>esta <span class=\"_ _14\"></span>ca<span class=\"_ _2\"></span>tegor\u00eda <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>valoran <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>su valor <span class=\"_ _f\"></span>razon<span class=\"_ _5\"></span>able, <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>precio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>transacci\u00f3n, <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _f\"></span>equivale <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles. No  obstante,  lo  s<span class=\"_ _2\"></span>e\u00f1alado  en  el<span class=\"_ _2\"></span>  p\u00e1rrafo  anterior,  los<span class=\"_ _2\"></span>  cr\u00e9ditos  y <span class=\"_ _18\"> </span>d\u00e9b<span class=\"_ _5\"></span>itos  por <span class=\"_ _17\"> </span>operaciones comerciales  con  vencimiento  no  superior  a  u<span class=\"_ _2\"></span>n  a\u00f1o  y  que  no  tie<span class=\"_ _2\"></span>nen  un  tipo  de  inter\u00e9s<span class=\"_ _2\"></span> contractual, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>anticipos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>personal, <span class=\"_ _6\"></span>los dividendos <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cobrar y los desembolsos exigid<span class=\"_ _2\"></span>os sobre instrumentos de <span class=\"_ _2\"></span>patrimonio, cuyo importe se<span class=\"_ _2\"></span> espera recibir en el <span class=\"_ _9\"></span>corto <span class=\"_ _2\"></span>plazo, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>desembolsos exigidos <span class=\"_ _9\"></span>por t<span class=\"_ _2\"></span>erceros <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>participaciones, <span class=\"_ _9\"></span>cuyo importe se <span class=\"_ _f\"></span>esp<span class=\"_ _5\"></span>era <span class=\"_ _f\"></span>pagar <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _f\"></span>plazo, <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>valoran <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>nominal <span class=\"_ _f\"></span>cu<span class=\"_ _6\"></span>ando <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>no actualizar los Flujos de Efectivo no resulta significativo. En <span class=\"_ _5\"></span>valoraciones poster<span class=\"_ _5\"></span>iores, tanto <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>como pasivos, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>valoran por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>amortizado. Los <span class=\"_ _6\"></span>intereses <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>Estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Resultados <span class=\"_ _6\"></span>Consolidado, <span class=\"_ _5\"></span>aplicando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _3c\"> </span>No <span class=\"_ _5\"></span>obstante, <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>anterior, <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>cr\u00e9ditos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>d\u00e9bitos <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>cimiento no <span class=\"_ _6\"></span>superior <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>a\u00f1<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se valoraron <span class=\"_ _5\"></span>inicialmente por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor nominal <span class=\"_ _5\"></span>contin\u00faan <span class=\"_ _5\"></span>valor\u00e1ndose por <span class=\"_ _5\"></span>dicho <span class=\"_ _5\"></span>importe, salvo, en el caso de cr\u00e9ditos que se hubieran deteriorado. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>deteriorado, <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>decir, <span class=\"_ _6\"></span>si <span class=\"_ _6\"></span>existe <span class=\"_ _6\"></span>evidencia <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>una reducci\u00f3n <span class=\"_ _14\"> </span>o <span class=\"_ _18\"> </span>retraso <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los <span class=\"_ _17\"> </span>flujos <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>efectivo <span class=\"_ _18\"> </span>estimados <span class=\"_ _14\"> </span>futuros <span class=\"_ _18\"> </span>correspondientes <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>dicho activo. La <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>cuen<span class=\"_ _5\"></span>tas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _9\"></span>corresponde <span class=\"_ _9\"></span>a l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>diferencia entre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>estima <span class=\"_ _6\"></span>van <span class=\"_ _5\"></span>a generar, <span class=\"_ _e\"> </span>descontados <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>tipo <span class=\"_ _21\"> </span>de <span class=\"_ _e\"> </span>inter\u00e9s <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>calculado <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>momento<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>su reconocimiento inicial. La <span class=\"_ _9\"></span>correcci\u00f3n <span class=\"_ _2\"></span>valorativa <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deudores <span class=\"_ _2\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2025<span class=\"_ _5\"></span><span class=\"ls0\">, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado </span></span>en funci\u00f3n d<span class=\"_ _2\"></span>el an\u00e1lisis <span class=\"_ _2\"></span>de cada <span class=\"_ _2\"></span>uno de<span class=\"_ _2\"></span> los saldos<span class=\"_ _2\"></span> individualizados <span class=\"_ _2\"></span>pendientes de<span class=\"_ _2\"></span> cobro <span class=\"_ _2\"></span>a dicha fecha.  Estos activos a efectos de valoraci\u00f3n se valoran a \u201ccoste amortizado\u201d.<span class=\"ff1\"> </span>Inversiones a coste amortizado Corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>representativos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>deuda, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>vencimiento <span class=\"_ _5\"></span>fijada, <span class=\"_ _5\"></span>que comportan <span class=\"_ _6\"></span>cobros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuant\u00eda <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminada <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>determinable, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negocian <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mercado activo, y <span class=\"_ _2\"></span>para los<span class=\"_ _2\"></span> que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo tiene la<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>ntenci\u00f3n efectiva <span class=\"_ _2\"></span>y la <span class=\"_ _2\"></span>capacidad <span class=\"_ _9\"></span>de co<span class=\"_ _5\"></span>nservarlos hasta su vencimiento. Se <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>an <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _1c\"> </span>que <span class=\"_ _d\"> </span>equivale <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles.<span class=\"_ _3c\"> </span> En valoraciones posteriores, se valoran<span class=\"_ _2\"></span> por su coste<span class=\"_ _2\"></span> amortizado. Los intereses devenga<span class=\"_ _2\"></span>dos se contabilizan en <span class=\"_ _5\"></span>la Estado <span class=\"_ _5\"></span>de Resultados<span class=\"_ _5\"></span> Consolidado, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo del tipo <span class=\"_ _5\"></span>de inter\u00e9s efectivo. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva de que el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de un activo se <span class=\"_ _2\"></span>ha deteriorado. La <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _2\"></span>deterioro corresponde<span class=\"_ _2\"></span> a la diferencia entre su valor en libros y el valor de mercado del instrumento. Activos y pasivos financieros a valor razonable <span class=\"_ _1c\"> </span>con <span class=\"_ _d\"> </span>cambios <span class=\"_ _1c\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _1c\"> </span>estado <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>r<span class=\"_ _5\"></span>esultados consolidados. Un <span class=\"_ _17\"> </span>activo/pasivo <span class=\"_ _18\"> </span>fin<span class=\"_ _5\"></span>anciero <span class=\"_ _18\"> </span>se  clasi<span class=\"_ _2\"></span>fica <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>entro <span class=\"_ _18\"> </span>de  esta <span class=\"_ _18\"> </span>categor\u00eda  a<span class=\"_ _9\"></span>  efectos <span class=\"_ _18\"> </span>de  valoraci\u00f3<span class=\"_ _2\"></span>n cuando: a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Se adqu<span class=\"_ _5\"></span>iri\u00f3/emiti\u00f3 con el prop\u00f3sito de venderlo e<span class=\"_ _2\"></span>n el corto plazo.<span class=\"_ _3c\"> </span></span></span>b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Forma<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>parte <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>una <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>artera <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>nstrumentos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>identificados <span class=\"_ _b\"></span>y <span class=\"_ _14\"> </span>gestionados </span></span>conjuntamente, <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la que <span class=\"_ _9\"></span>existen evidencias <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>actuaciones <span class=\"_ _9\"></span>recientes par<span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>obtener <span class=\"_ _2\"></span>ganancias en el corto plazo. c)<span class=\"ffc ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff1\">Es <span class=\"_ _14\"> </span>un <span class=\"_ _14\"> </span>instrumento <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nanciero <span class=\"_ _14\"></span>derivado, <span class=\"_ _14\"></span>siem<span class=\"_ _2\"></span>pre <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>no <span class=\"_ _14\"> </span>sea <span class=\"_ _14\"></span>un <span class=\"_ _b\"></span>contrato <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>garant\u00eda<span class=\"_ _2\"></span> </span></span>financiera ni haya sido designado como instrumento de cobertura. Los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>pasivos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _25\"></span>negociar <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>valoran <span class=\"_ _9\"></span>inicialmente <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>valor razonable, <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>es <span class=\"_ _d\"> </span>el <span class=\"_ _c\"> </span>precio <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la  tran<span class=\"_ _5\"></span>sacci\u00f3n, <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>equivale <span class=\"_ _c\"> </span>al <span class=\"_ _d\"> </span>valor <span class=\"_ _c\"> </span>razonable  d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>la contraprestaci\u00f3n <span class=\"_ _22\"></span>entregada. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>costes <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ransacci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>les <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>directa<span class=\"_ _5\"></span>mente <span class=\"_ _22\"></span>at<span class=\"_ _5\"></span>ribuibles<span class=\"_ _2\"></span> se reconocen en la Estado de Resultados Consolidado del ejercicio. En <span class=\"_ _18\"> </span>valoraciones <span class=\"_ _17\"> </span>posteriores, <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>valoran <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>su <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable, <span class=\"_ _17\"> </span>sin <span class=\"_ _18\"> </span>deducir <span class=\"_ _18\"> </span>los <span class=\"_ _17\"> </span>costes <span class=\"_ _14\"> </span>de transacci\u00f3n en <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se pudiera <span class=\"_ _5\"></span>incurrir en <span class=\"_ _5\"></span>su enajenaci\u00f3n. <span class=\"_ _5\"></span>Los <span class=\"_ _5\"></span>cambios que <span class=\"_ _5\"></span>se pro<span class=\"_ _5\"></span>ducen en <span class=\"_ _5\"></span>el valor razonable se imputan en la Estado de Resultados Consolidado del eje<span class=\"_ _2\"></span>r<span class=\"_ _5\"></span>cicio. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Un activo financiero tambi\u00e9n puede ser desig<span class=\"_ _2\"></span>nado para ser valorado a valor razonable con cambios en el estado de resultados consolidado, si de esta manera se reduce o elimina una asimetr\u00eda <span class=\"ffd\">contable \u201cFair Value Option\u201d</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Pr\u00e9stamos y partidas a cobrar y d\u00e9bitos y part<span class=\"_ _2\"></span>idas a pagar Pr\u00e9stamos y partidas a cobrar<span class=\"ff2\"> </span>En esta categor\u00eda se clasifican:<span class=\"_ _3c\"> </span>a)<span class=\"ffc ls0\"> <span class=\"_ _8\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _b\"></span>por <span class=\"_ _14\"> </span>operaciones <span class=\"_ _b\"></span>comerciales: <span class=\"_ _14\"></span>activos <span class=\"_ _b\"></span>financieros <span class=\"_ _14\"></span>originados <span class=\"_ _b\"></span>por <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>venta <span class=\"_ _14\"></span>de </span></span>bienes y la prestaci\u00f3n de servicios por operaciones de tr\u00e1fico, y b)<span class=\"ffc ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff1\">Cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _27\"> </span>por <span class=\"_ _16\"> </span>operaciones <span class=\"_ _27\"> </span>no <span class=\"_ _16\"> </span>comerciales: <span class=\"_ _27\"> </span>activos <span class=\"_ _16\"> </span>financieros <span class=\"_ _27\"> </span>que, <span class=\"_ _16\"> </span>no <span class=\"_ _16\"> </span>siendo </span></span>instrumentos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>patrimonio <span class=\"_ _b\"></span>ni <span class=\"_ _f\"></span>derivados, <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>tienen <span class=\"_ _b\"></span>origen <span class=\"_ _f\"></span>comercial, <span class=\"_ _f\"></span>cuyos <span class=\"_ _f\"></span>cobros <span class=\"_ _b\"></span>son <span class=\"_ _f\"></span>de cuant\u00eda <span class=\"_ _2\"></span>determinada <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>determinable, <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>no se <span class=\"_ _9\"></span>negocian <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>un mercado <span class=\"_ _25\"></span>activo. No <span class=\"_ _9\"></span>incluyen aquellos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>financieros <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>pueda <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>recuperar <span class=\"_ _25\"></span>sustancialmente <span class=\"_ _9\"></span>toda la  inversi\u00f3n  i<span class=\"_ _2\"></span>nicial,  por <span class=\"_ _17\"> </span>circunstancias  diferen<span class=\"_ _2\"></span>tes  al  de<span class=\"_ _2\"></span>terioro  crediticio<span class=\"_ _2\"></span>.  Estos  \u00faltimos <span class=\"_ _17\"> </span>se clasifican como disponibles para la venta. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Los <span class=\"_ _6\"></span>intereses <span class=\"_ _5\"></span>devengados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>contabilizan <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>Estado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Resultados <span class=\"_ _6\"></span>Consolidado, <span class=\"_ _5\"></span>aplicando el m\u00e9todo del tipo de inter\u00e9s efectivo.<span class=\"_ _3c\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "La <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>cuen<span class=\"_ _5\"></span>tas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _9\"></span>corresponde <span class=\"_ _9\"></span>a l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>diferencia entre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>estima <span class=\"_ _6\"></span>van <span class=\"_ _5\"></span>a generar, <span class=\"_ _e\"> </span>descontados <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>tipo <span class=\"_ _21\"> </span>de <span class=\"_ _e\"> </span>inter\u00e9s <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>calculado <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>momento<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>su reconocimiento inicial. La <span class=\"_ _9\"></span>correcci\u00f3n <span class=\"_ _2\"></span>valorativa <span class=\"_ _25\"></span>por <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eterioro <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deudores <span class=\"_ _2\"></span>al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2025<span class=\"_ _5\"></span><span class=\"ls0\">, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>estimado </span></span>en funci\u00f3n d<span class=\"_ _2\"></span>el an\u00e1lisis <span class=\"_ _2\"></span>de cada <span class=\"_ _2\"></span>uno de<span class=\"_ _2\"></span> los saldos<span class=\"_ _2\"></span> individualizados <span class=\"_ _2\"></span>pendientes de<span class=\"_ _2\"></span> cobro <span class=\"_ _2\"></span>a dicha fecha.  Estos activos a efectos de valoraci\u00f3n se valoran a \u201ccoste amortizado\u201d.<span class=\"ff1\"> </span>Inversiones a coste amortizado Corresponden <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>valores <span class=\"_ _5\"></span>representativos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>deuda, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>vencimiento <span class=\"_ _5\"></span>fijada, <span class=\"_ _5\"></span>que comportan <span class=\"_ _6\"></span>cobros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cuant\u00eda <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>eterminada <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>determinable, <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>negocian <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>mercado activo, y <span class=\"_ _2\"></span>para los<span class=\"_ _2\"></span> que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo tiene la<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>ntenci\u00f3n efectiva <span class=\"_ _2\"></span>y la <span class=\"_ _2\"></span>capacidad <span class=\"_ _9\"></span>de co<span class=\"_ _5\"></span>nservarlos hasta su vencimiento. Se <span class=\"_ _d\"> </span>valor<span class=\"_ _5\"></span>an <span class=\"_ _d\"> </span>inicialmente <span class=\"_ _d\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable, <span class=\"_ _1c\"> </span>que <span class=\"_ _d\"> </span>equivale <span class=\"_ _1c\"> </span>al <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>razonable <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>la contraprestaci\u00f3n <span class=\"_ _19\"> </span>entregada <span class=\"_ _19\"> </span>m\u00e1s <span class=\"_ _19\"> </span>los <span class=\"_ _19\"> </span>costes <span class=\"_ _19\"> </span>de <span class=\"_ _19\"> </span>transacci\u00f3n <span class=\"_ _19\"> </span>que <span class=\"_ _19\"> </span>les <span class=\"_ _19\"> </span>son <span class=\"_ _11\"> </span>directamen<span class=\"_ _2\"></span>te atribuibles.<span class=\"_ _3c\"> </span>En valoraciones posteriores, se valoran<span class=\"_ _2\"></span> por su coste<span class=\"_ _2\"></span> amortizado. Los intereses devenga<span class=\"_ _2\"></span>dos se contabilizan en <span class=\"_ _5\"></span>la Estado <span class=\"_ _5\"></span>de Resultados<span class=\"_ _5\"></span> Consolidado, <span class=\"_ _5\"></span>aplicando el <span class=\"_ _5\"></span>m\u00e9todo del tipo <span class=\"_ _5\"></span>de inter\u00e9s efectivo. Al <span class=\"_ _6\"></span>cierre <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>ejercicio, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>efect\u00faan <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>corre<span class=\"_ _5\"></span>cciones <span class=\"_ _6\"></span>valorativas <span class=\"_ _22\"></span>necesarias <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existe <span class=\"_ _22\"></span>evidencia objetiva de que el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de un activo se <span class=\"_ _2\"></span>ha deteriorado. La <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>\u00e9rdida por <span class=\"_ _2\"></span>deterioro corresponde<span class=\"_ _2\"></span> a la diferencia entre su valor en libros y el valor de mercado del instrumento",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "La <span class=\"_ _9\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>cuen<span class=\"_ _5\"></span>tas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _9\"></span>corresponde <span class=\"_ _9\"></span>a l<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>diferencia entre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>libros <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>actual <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>flujos <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>efectivo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>futuros <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>estima <span class=\"_ _6\"></span>van <span class=\"_ _5\"></span>a generar, <span class=\"_ _e\"> </span>descontados <span class=\"_ _e\"> </span>al <span class=\"_ _e\"> </span>tipo <span class=\"_ _21\"> </span>de <span class=\"_ _e\"> </span>inter\u00e9s <span class=\"_ _e\"> </span>efectivo <span class=\"_ _e\"> </span>calculado <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>momento<span class=\"_ _5\"></span> <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>su reconocimiento inicial. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Baja de activos financieros Un <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>financiero, <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>parte <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>mismo, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>da <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>baja <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>expiran <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>han <span class=\"_ _b\"></span>cedido <span class=\"_ _22\"></span>los derechos contractuales sobre los Flujos de Efectivo d<span class=\"_ _5\"></span>el activo financiero, y se han transferid<span class=\"_ _2\"></span>o de manera sustancial los riesgos y beneficios inherentes a su propieda<span class=\"_ _2\"></span>d.<span class=\"_ _5\"></span> Baja de pasivos financieros Un pasivo financiero se da de baja cuando se extingue la obligaci\u00f3n corres<span class=\"_ _2\"></span>pondiente. <span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-398": {
   "value": "g)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Exi<span class=\"_ _5\"></span>stencias </span></span>Este <span class=\"_ _24\"> </span>ep\u00edgrafe <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _24\"> </span>estado <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>situaci\u00f3n <span class=\"_ _1c\"> </span>financiera <span class=\"_ _24\"> </span>recoge <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _24\"> </span>las <span class=\"_ _1c\"> </span>en<span class=\"_ _5\"></span>tidades<span class=\"_ _2\"></span> consolidadas: 1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Mantienen para su venta en el curso ordinario de su negocio. </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Tienen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo con dicha acti<span class=\"_ _2\"></span>vidad.<span class=\"_ _5\"></span> </span></span>3.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Prev\u00e9n consumirlos en el proceso de producci\u00f3n o en la prestaci\u00f3n de ser<span class=\"_ _2\"></span>vicios.<span class=\"_ _5\"></span> </span></span>El Grupo  considera  que <span class=\"_ _c\"> </span>sus  existencias  no  cumplen  los  requisitos  de  la  NIC  40<span class=\"_ _5\"></span>  para  su consideraci\u00f3n como inversiones inmobiliarias. Co<span class=\"_ _2\"></span>nsecuentemente, se consideran exist<span class=\"_ _2\"></span>encias<span class=\"_ _5\"></span>, los terrenos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>dem\u00e1s pr<span class=\"_ _2\"></span>opiedades q<span class=\"_ _2\"></span>ue se <span class=\"_ _2\"></span>mantienen <span class=\"_ _2\"></span>para su <span class=\"_ _9\"></span>venta una ve<span class=\"_ _2\"></span>z <span class=\"_ _2\"></span>se integran en u<span class=\"_ _2\"></span>na promoci\u00f3n <span class=\"_ _5\"></span>inmobiliaria, <span class=\"_ _5\"></span>as\u00ed <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>todos <span class=\"_ _6\"></span>aquellos suelo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>destinados <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ser <span class=\"_ _5\"></span>promocionados <span class=\"_ _5\"></span>y/o vendidos en el curso normal del negocio. Terrenos y solares Destinados a promociones inmobiliarias. Se valoran a su<span class=\"_ _2\"></span> precio de adquisici\u00f3n, incrementa<span class=\"_ _2\"></span>do por <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>costes <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>ob<span class=\"_ _2\"></span>ras <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>urbanizaci\u00f3n, <span class=\"_ _b\"></span>si <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>hubiere, <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>gastos <span class=\"_ _b\"></span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _14\"></span>la compra <span class=\"_ _17\"> </span>(Impuesto <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>Transmisiones <span class=\"_ _18\"> </span>Patrimoniales,  gast<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>Registro,  e<span class=\"_ _2\"></span>tc<span class=\"_ _5\"></span>.) <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>gastos financieros incurridos <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>el periodo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ejecuci\u00f3n d<span class=\"_ _2\"></span>e las <span class=\"_ _2\"></span>obras de <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>rbanizaci\u00f3n, o su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>neto de <span class=\"_ _f\"></span>realizaci\u00f3n <span class=\"_ _22\"></span><span class=\"ls11\">en</span> <span class=\"_ _f\"></span><span class=\"ls11\">el</span> <span class=\"_ _f\"></span>supuesto <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>\u00e9ste <span class=\"_ _f\"></span>fuese <span class=\"_ _22\"></span>inferior.<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>En <span class=\"_ _f\"></span>caso <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>el <span class=\"_ _22\"></span>coste <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>libros <span class=\"_ _22\"></span>sea superior <span class=\"_ _18\"> </span>a  s<span class=\"_ _9\"></span>u  valor<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>neto <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>realizaci\u00f3n, <span class=\"_ _17\"> </span>se <span class=\"_ _18\"> </span>reduce <span class=\"_ _17\"> </span>este <span class=\"_ _18\"> </span>hasta <span class=\"_ _18\"> </span>llegar <span class=\"_ _17\"> </span>al <span class=\"_ _18\"> </span>mencionado <span class=\"_ _17\"> </span>valor<span class=\"_ _2\"></span> dotando, en su caso, el deterioro correspondiente. Promociones en curso y promociones construidas Los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _6\"></span>ya <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inalizados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>producci\u00f3n que <span class=\"_ _b\"></span>incluye <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>solares, <span class=\"_ _22\"></span>u<span class=\"_ _5\"></span>rbanizaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>construcci\u00f3n, <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>activaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>gastos <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>inancieros incurridos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>urante <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nstrucci\u00f3n, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>s <span class=\"_ _14\"></span>dir<span class=\"_ _2\"></span>ectos <span class=\"_ _b\"></span>e <span class=\"_ _14\"> </span>indirectos<span class=\"_ _2\"></span> imputables  a  los  mismos.  Los  gastos  comerciales  se  cargan  en  el  Estado  de  Resultados Consolidado del periodo en que se incurren.  Se <span class=\"_ _5\"></span>consideran <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>obras <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _5\"></span>incurridos <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>promociones <span class=\"_ _5\"></span>inmobiliarias, <span class=\"_ _6\"></span>o parte de las mismas, cuya construcci\u00f3n no se ha finalizado a la <span class=\"_ _2\"></span>fecha de cierre del ejercicio.  Las <span class=\"_ _6\"></span>socied<span class=\"_ _5\"></span>ades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _22\"></span>siguen <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>criterio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>transferir <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>costes <span class=\"_ _6\"></span>acumulados <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>\u201cObra <span class=\"_ _6\"></span>en curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n\u201d a <span class=\"_ _5\"></span>\u201cInmuebles <span class=\"_ _5\"></span>terminados\u201d correspondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>aquellas <span class=\"_ _5\"></span>promociones, o parte de las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Se <span class=\"_ _9\"></span>consideran <span class=\"_ _25\"></span>existen<span class=\"_ _5\"></span>cias <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>aquellas <span class=\"_ _9\"></span><span class=\"ls19\">en<span class=\"_ _5\"></span><span class=\"ls0\"> <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _25\"></span>pre<span class=\"_ _5\"></span>vista <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>estima </span></span>igual o inferior al a\u00f1o. El <span class=\"_ _5\"></span>coste de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obras en <span class=\"_ _5\"></span>curso y <span class=\"_ _5\"></span>terminadas <span class=\"_ _5\"></span>se reduce <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor neto <span class=\"_ _5\"></span>de realizaci\u00f3n dot<span class=\"_ _5\"></span>ando, en su caso, el deterioro correspondiente. Deterioro de valor de existencias Al <span class=\"_ _c\"> </span>cierre <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>ejercicio,  el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _c\"> </span>realiza  u<span class=\"_ _5\"></span>na <span class=\"_ _c\"> </span>evaluaci\u00f3n  del <span class=\"_ _d\"> </span>valor  neto <span class=\"_ _c\"> </span>realizable <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las existencias efectu\u00e1ndose las <span class=\"_ _2\"></span>oportunas correcciones <span class=\"_ _2\"></span>valorativas, reco<span class=\"_ _2\"></span>nociendo un gasto <span class=\"_ _2\"></span>en el<span class=\"_ _2\"></span> Estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Resultados <span class=\"_ _9\"></span>Con<span class=\"_ _5\"></span>solidado, <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>mismas <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span>cuentran <span class=\"_ _9\"></span>sobreva<span class=\"_ _5\"></span>loradas <span class=\"_ _9\"></span>respecto a su precio de adquisici\u00f3n o a su coste de producci\u00f3n.  Cuando  las  circu<span class=\"_ _2\"></span>nstancias  que  pr<span class=\"_ _2\"></span>eviamente  causaron <span class=\"_ _17\"> </span>dicha  p\u00e9rdi<span class=\"_ _2\"></span>da  por <span class=\"_ _17\"> </span>deterioro  hayan<span class=\"_ _2\"></span> dejado <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>existir <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>cuando <span class=\"_ _f\"></span>exista <span class=\"_ _f\"></span>clara <span class=\"_ _b\"></span>evidencia <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>incremento <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _22\"></span>valor<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>neto <span class=\"_ _f\"></span>realizable debido <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>circunstancias <span class=\"_ _6\"></span>econ\u00f3micas, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rocede <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>vertir <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>i<span class=\"_ _6\"></span>mporte <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la misma reconoci\u00e9ndose un ingreso en el Estado de Resultados Consolidado.  Las <span class=\"_ _25\"></span>correcciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>reversiones <span class=\"_ _9\"></span>en <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>las <span class=\"_ _9\"></span>existencias <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _25\"></span>con <span class=\"_ _9\"></span>cargo <span class=\"_ _9\"></span>o <span class=\"_ _25\"></span>ab<span class=\"_ _5\"></span>ono al <span class=\"_ _14\"></span>ep\u00edgrafe <span class=\"_ _14\"></span>\u201cApr<span class=\"_ _2\"></span>ovisionamientos\u201d <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>Es<span class=\"_ _2\"></span>tado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _14\"></span>Consolidado.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Estos <span class=\"_ _14\"></span>c\u00e1lc<span class=\"_ _2\"></span>ulos <span class=\"_ _14\"></span>de deterioro se efect\u00faan de forma individual.  En <span class=\"_ _18\"> </span>concreto, <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>det<span class=\"_ _5\"></span>ermina <span class=\"_ _14\"> </span>al <span class=\"_ _18\"> </span>final <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>cada <span class=\"_ _18\"> </span>ejercicio <span class=\"_ _14\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _17\"> </span>neto <span class=\"_ _18\"> </span>realizable <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>las existencias <span class=\"_ _18\"> </span>tomando <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>valores <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>referencia <span class=\"_ _14\"> </span>las <span class=\"_ _17\"> </span>valoraciones <span class=\"_ _18\"> </span>realizadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>expertos independientes.  La <span class=\"_ _c\"> </span>valoraci<span class=\"ls3\">\u00f3n</span> <span class=\"_ _c\"> </span>realizada <span class=\"_ _c\"> </span>por <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>experto <span class=\"_ _d\"> </span>indepen<span class=\"_ _2\"></span>diente <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>ha <span class=\"_ _c\"> </span>realizado <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>acuerdo <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>los Est\u00e1ndares d<span class=\"_ _5\"></span>e Valoraci\u00f3n <span class=\"_ _5\"></span>y Ta<span class=\"_ _5\"></span>saci\u00f3n publicados <span class=\"_ _5\"></span>por el <span class=\"_ _5\"></span>Royal <span class=\"_ _5\"></span>Institute of <span class=\"_ _5\"></span>Chartered <span class=\"_ _5\"></span>Surveyors (RICS) <span class=\"_ _22\"></span>del <span class=\"_ _f\"></span>Reino <span class=\"_ _f\"></span>Unido <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>acuerdo <span class=\"_ _22\"></span>con <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>Est<span class=\"_ _5\"></span>\u00e1ndares <span class=\"_ _22\"></span>Internacionales <span class=\"_ _22\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _22\"></span>Valo<span class=\"_ _5\"></span>raci\u00f3n <span class=\"_ _22\"></span>(IVS) publicados <span class=\"_ _1a\"> </span>por <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>Comit\u00e9 <span class=\"_ _1a\"> </span>Internacional <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>Est\u00e1ndares <span class=\"_ _1a\"> </span>(IVSC).<span class=\"_ _5\"></span> <span class=\"_ _1a\"> </span>En <span class=\"_ _19\"> </span>el <span class=\"_ _24\"> </span>ejercicio <span class=\"_ _19\"> </span>2025 <span class=\"_ _1a\"> </span>la metodolog\u00eda <span class=\"_ _6\"></span>utilizada <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>exp<span class=\"_ _5\"></span>erto <span class=\"_ _6\"></span>independiente <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>determinar <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>neto <span class=\"_ _6\"></span>realizable de <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>existencias <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>ha <span class=\"_ _17\"> </span>sido <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>descuento <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>flujos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>c<span class=\"_ _5\"></span>aja, <span class=\"_ _17\"> </span>por <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>m\u00e9todo <span class=\"_ _18\"> </span>de comparaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>m\u00e9todo <span class=\"_ _6\"></span>residual. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>escuentos <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>flu<span class=\"_ _5\"></span>jo<span class=\"_ _5\"></span>s, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>capitalizan <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>rentas netas <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>mercado <span class=\"_ _f\"></span>para <span class=\"_ _22\"></span>cada <span class=\"_ _f\"></span>inmueb<span class=\"_ _5\"></span>le <span class=\"_ _22\"></span>y <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>act<span class=\"_ _5\"></span>ualizan <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>flujos <span class=\"_ _f\"></span>futuros, <span class=\"_ _22\"></span>aplicando <span class=\"_ _f\"></span>tasas <span class=\"_ _f\"></span>de descuento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>mercado. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>aplicar <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comparaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>considera <span class=\"_ _6\"></span>como referencia <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>localizaci\u00f3n <span class=\"_ _18\"> </span>del  i<span class=\"_ _2\"></span>nmueble <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>recios  de <span class=\"_ _18\"> </span>venta  para <span class=\"_ _18\"> </span>inmuebles  d<span class=\"_ _2\"></span>e  misma<span class=\"_ _2\"></span> categor\u00eda. Y <span class=\"_ _5\"></span>en el caso de <span class=\"_ _5\"></span>aplicar el m\u00e9todo <span class=\"_ _5\"></span>residual, e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>va<span class=\"_ _5\"></span>lo<span class=\"_ _5\"></span>r <span class=\"_ _5\"></span>ser<span class=\"_ _5\"></span>\u00e1 <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>ife<span class=\"_ _5\"></span>ren<span class=\"_ _5\"></span>ci<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>ent<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or act<span class=\"_ _5\"></span>ua<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>l<span class=\"_ _5\"></span>os <span class=\"_ _6\"></span>cob<span class=\"_ _5\"></span>ro<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>ob<span class=\"_ _5\"></span>te<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>ido<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>la<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>ve<span class=\"_ _5\"></span>nta <span class=\"_ _6\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _6\"></span>inmu<span class=\"_ _5\"></span>eb<span class=\"_ _5\"></span>le <span class=\"_ _6\"></span>ter<span class=\"_ _5\"></span>min<span class=\"_ _5\"></span>ad<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>y<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>el<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>val<span class=\"_ _5\"></span>or <span class=\"_ _6\"></span>ac<span class=\"_ _5\"></span>tu<span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los pa<span class=\"_ _5\"></span>go<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>al<span class=\"_ _5\"></span>izad<span class=\"_ _5\"></span>os<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>ive<span class=\"_ _5\"></span>rso<span class=\"_ _5\"></span>s <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>es<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>ga<span class=\"_ _5\"></span>stos<span class=\"_ _5\"></span>, <span class=\"_ _b\"></span>pa<span class=\"_ _5\"></span>ra <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>tip<span class=\"_ _5\"></span>o <span class=\"_ _b\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>ac<span class=\"_ _5\"></span>tua<span class=\"_ _5\"></span>liz<span class=\"_ _5\"></span>ac<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _b\"></span>fi<span class=\"_ _5\"></span>jad<span class=\"_ _5\"></span>o<span class=\"_ _5\"></span>. <span class=\"_ _18\"> </span>Los inmuebles se valoran de forma individual. En<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>eje<span class=\"_ _9\"></span>rcic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>term<span class=\"_ _9\"></span>ina<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>31<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>dic<span class=\"_ _9\"></span>iemb<span class=\"_ _9\"></span>re <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>202<span class=\"_ _9\"></span>5, <span class=\"_ _6\"></span>el<span class=\"_ _9\"></span> <span class=\"_ _22\"></span>Gr<span class=\"_ _2\"></span>upo<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>ha <span class=\"_ _5\"></span>regi<span class=\"_ _9\"></span>str<span class=\"_ _2\"></span>ad<span class=\"_ _2\"></span>o <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>rev<span class=\"_ _9\"></span>ersi<span class=\"_ _9\"></span>\u00f3n <span class=\"_ _5\"></span>de de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or<span class=\"_ _9\"></span>os <span class=\"_ _9\"></span>neto<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>por<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>imp<span class=\"_ _9\"></span>orte<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>3,9<span class=\"_ _2\"></span>6 <span class=\"_ _9\"></span>mil<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>ne<span class=\"_ _2\"></span>s <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>os,<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>como consecuencia <span class=\"_ _2\"></span>de cambios <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>uso o <span class=\"_ _f\"></span>amp<span class=\"_ _5\"></span>liaci\u00f3n <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>mismo <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>(i) <span class=\"_ _f\"></span>determin<span class=\"_ _5\"></span>ados <span class=\"_ _f\"></span>activos <span class=\"_ _f\"></span>ub<span class=\"_ _5\"></span>icados <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>Vigo, <span class=\"_ _b\"></span>(ii) <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>ob<span class=\"_ _5\"></span>ras <span class=\"_ _f\"></span>de urbanizaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>parcelas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fase <span class=\"_ _5\"></span>II <span class=\"_ _5\"></span>ubicadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>t\u00e9rmino <span class=\"_ _5\"></span>municipal <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Mog\u00e1n <span class=\"_ _5\"></span>y <span class=\"_ _f\"></span>(iii) el cambio <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>uso <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>pa<span class=\"_ _2\"></span>rcela <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>Serban <span class=\"_ _14\"></span>Voda <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>Ruma<span class=\"_ _2\"></span>n\u00eda. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>este <span class=\"_ _14\"></span>sentido, <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>valores <span class=\"_ _b\"></span>de tasaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _9\"></span>han mejorado <span class=\"_ _9\"></span>sustancialmente<span class=\"_ _5\"></span>. <span class=\"_ _9\"></span>En <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>a\u00f1o<span class=\"_ _9\"></span> 2<span class=\"_ _2\"></span>0<span class=\"_ _2\"></span>24<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>re<span class=\"_ _2\"></span>gi<span class=\"_ _9\"></span>stra<span class=\"_ _2\"></span>ro<span class=\"_ _9\"></span>n <span class=\"_ _2\"></span>de<span class=\"_ _9\"></span>teri<span class=\"_ _9\"></span>oros<span class=\"_ _9\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>im<span class=\"_ _9\"></span>port<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _2\"></span>8 <span class=\"_ _2\"></span>mi<span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _9\"></span> eur<span class=\"_ _9\"></span>os ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Promociones en curso y promociones construidas Los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>curso, <span class=\"_ _6\"></span>as\u00ed <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _6\"></span>ya <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inalizados <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>producci\u00f3n que <span class=\"_ _b\"></span>incluye <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>solares, <span class=\"_ _22\"></span>u<span class=\"_ _5\"></span>rbanizaci\u00f3n <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>construcci\u00f3n, <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>activaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>gastos <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>inancieros incurridos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>urante <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>periodo <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nstrucci\u00f3n, <span class=\"_ _b\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>otros <span class=\"_ _b\"></span>cost<span class=\"_ _5\"></span>e<span class=\"_ _5\"></span>s <span class=\"_ _14\"></span>dir<span class=\"_ _2\"></span>ectos <span class=\"_ _b\"></span>e <span class=\"_ _14\"> </span>indirectos<span class=\"_ _2\"></span> imputables  a  los  mismos.  Los  gastos  comerciales  se  cargan  en  el  Estado  de  Resultados Consolidado del periodo en que se incurren.  Se <span class=\"_ _5\"></span>consideran <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>obras <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _5\"></span>incurridos <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>promociones <span class=\"_ _5\"></span>inmobiliarias, <span class=\"_ _6\"></span>o parte de las mismas, cuya construcci\u00f3n no se ha finalizado a la <span class=\"_ _2\"></span>fecha de cierre del ejercicio.  Las <span class=\"_ _6\"></span>socied<span class=\"_ _5\"></span>ades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _22\"></span>siguen <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>criterio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>transferir <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>costes <span class=\"_ _6\"></span>acumulados <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>\u201cObra <span class=\"_ _6\"></span>en curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n\u201d a <span class=\"_ _5\"></span>\u201cInmuebles <span class=\"_ _5\"></span>terminados\u201d correspondientes <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>aquellas <span class=\"_ _5\"></span>promociones, o parte de las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Se <span class=\"_ _9\"></span>consideran <span class=\"_ _25\"></span>existen<span class=\"_ _5\"></span>cias <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>aquellas <span class=\"_ _9\"></span><span class=\"ls19\">en<span class=\"_ _5\"></span><span class=\"ls0\"> <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _25\"></span>pre<span class=\"_ _5\"></span>vista <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>estima </span></span>igual o inferior al a\u00f1o. El <span class=\"_ _5\"></span>coste de <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>obras en <span class=\"_ _5\"></span>curso y <span class=\"_ _5\"></span>terminadas <span class=\"_ _5\"></span>se reduce <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor neto <span class=\"_ _5\"></span>de realizaci\u00f3n dot<span class=\"_ _5\"></span>ando, en su caso, el deterioro correspondiente. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "i)<span class=\"ff6 ls0\"> <span class=\"_ _1e\"> </span><span class=\"ff2\">Impuestos sob<span class=\"_ _2\"></span>re beneficios </span></span>El <span class=\"_ _9\"></span>gasto <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>ingreso <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>impuesto <span class=\"_ _9\"></span>sobre <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>comprende <span class=\"_ _9\"></span>la <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _9\"></span>relativa <span class=\"_ _25\"></span>al <span class=\"_ _2\"></span>gasto <span class=\"_ _25\"></span>o <span class=\"_ _2\"></span>ingreso<span class=\"_ _2\"></span> por el <span class=\"_ _2\"></span>impuesto c<span class=\"_ _2\"></span>orriente <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la parte <span class=\"_ _2\"></span>correspondiente al <span class=\"_ _9\"></span>gasto o i<span class=\"_ _2\"></span>ngreso <span class=\"_ _2\"></span>por impuesto <span class=\"_ _9\"></span>dif<span class=\"_ _5\"></span>erido.<span class=\"fs5\"> </span>El <span class=\"_ _c\"> </span>impuesto <span class=\"_ _c\"> </span>corriente  es <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>cantid<span class=\"_ _5\"></span>ad  que <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>satisface <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>consecuencia <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las liquidaciones fiscales del <span class=\"_ _2\"></span>impuesto sobre el <span class=\"_ _2\"></span>beneficio relativas a <span class=\"_ _2\"></span>un ejercicio. Las deducc<span class=\"_ _2\"></span>iones y otras <span class=\"_ _5\"></span>ventajas fiscales en<span class=\"_ _5\"></span> la <span class=\"_ _5\"></span>cuota del <span class=\"_ _5\"></span>impuesto, excluidas <span class=\"_ _5\"></span>las retencio<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>es y pagos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>cuenta, as\u00ed <span class=\"_ _6\"></span>como, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>caso, <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>p\u00e9rdidas <span class=\"_ _6\"></span>fiscales <span class=\"_ _6\"></span>compensables <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>ejercicios <span class=\"_ _6\"></span>anteriores <span class=\"_ _5\"></span>y <span class=\"_ _22\"></span>aplicadas efectivamente <span class=\"_ _6\"></span>en <span class=\"_ _f\"></span>este, <span class=\"_ _6\"></span>dan <span class=\"_ _22\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>menor <span class=\"_ _22\"></span>importe <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>impuesto <span class=\"_ _22\"></span>corriente. <span class=\"_ _22\"></span>Los <span class=\"_ _6\"></span>activos <span class=\"_ _22\"></span>o pasivos <span class=\"_ _5\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>impuesto <span class=\"_ _6\"></span>sobre <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>corriente <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>valoran <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>cantidades <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>espera pagar <span class=\"_ _18\"> </span>o <span class=\"_ _18\"> </span>recuperar <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>autoridades <span class=\"_ _18\"> </span>fiscales, <span class=\"_ _18\"> </span>utilizando <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>normativa <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>tipos <span class=\"_ _18\"> </span>impositivos vigentes o aprobados y pendientes de publicaci\u00f3n en la fecha de cierre del<span class=\"_ _2\"></span> ejercicio.<span class=\"_ _5\"></span> El  gasto  o <span class=\"_ _c\"> </span>el  ingreso  por  impuesto  diferido  se  correspond<span class=\"_ _5\"></span>e  con  el  reconocimiento  y  la cancelaci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>pasivos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>impuesto <span class=\"_ _18\"> </span>diferido. <span class=\"_ _17\"> </span>Estos<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>incluyen <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>diferencias temporarias, <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>identifican <span class=\"_ _1a\"> </span>como <span class=\"_ _19\"> </span>aquellos <span class=\"_ _24\"> </span>imp<span class=\"_ _5\"></span>ortes <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>prev\u00e9n <span class=\"_ _1a\"> </span>pagaderos <span class=\"_ _11\"> </span><span class=\"ls3\">o </span>recuperables derivados de las diferencias entre los importes en<span class=\"_ _5\"></span> libros de los activos y pasivos y <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>fiscal, <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _1c\"> </span>como, <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>caso, <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>bases <span class=\"_ _1c\"> </span>imponibles <span class=\"_ _d\"> </span>negativas <span class=\"_ _d\"> </span>pendientes <span class=\"_ _d\"> </span>de compensaci\u00f3n <span class=\"_ _1c\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cr\u00e9ditos <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>deducciones <span class=\"_ _d\"> </span>fiscales <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>ap<span class=\"_ _5\"></span>licadas <span class=\"_ _d\"> </span>fiscal<span class=\"_ _5\"></span>mente. <span class=\"_ _d\"> </span>D<span class=\"_ _5\"></span>ichos importes <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _6\"></span>aplicando <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>temporaria <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>corresponda <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>tipo de gravamen al que se<span class=\"_ _2\"></span> espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos, seg\u00fan la normativ<span class=\"_ _2\"></span>a que est\u00e9 vigente o aprobada y pendiente de publicaci\u00f3n al cierre del ejercicio. Tanto <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>gasto <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ingreso <span class=\"_ _c\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>impuesto <span class=\"_ _c\"> </span>sob<span class=\"_ _5\"></span>re <span class=\"_ _c\"> </span>ben<span class=\"_ _5\"></span>eficios <span class=\"_ _c\"> </span>corrient<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>como <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>diferido <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>resultados, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>surja <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>una <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido directamente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>partida <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>Pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _b\"></span>Neto, <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>cuyo <span class=\"_ _b\"></span>caso <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>cargo <span class=\"_ _14\"></span>o<span class=\"_ _2\"></span> abono <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>dich<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>partida, <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nego<span class=\"_ _5\"></span>cios, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>cuyo <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _6\"></span>como los <span class=\"_ _b\"></span>dem\u00e1s <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>patrimoniales <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>adquirido, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>constituyan <span class=\"_ _f\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _b\"></span>o pasivos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la  a<span class=\"_ _2\"></span>dquirente, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>cuyo <span class=\"_ _18\"> </span>caso,<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>reconocimiento <span class=\"_ _18\"> </span>o <span class=\"_ _17\"> </span>baja <span class=\"_ _18\"> </span>no <span class=\"_ _17\"> </span>forma  parte <span class=\"_ _18\"> </span>de  la<span class=\"_ _9\"></span> combinaci\u00f3n de negocios. Se <span class=\"_ _1a\"> </span>reconocen <span class=\"_ _1a\"> </span>pasivos <span class=\"_ _24\"> </span>por <span class=\"_ _1a\"> </span>impuestos <span class=\"_ _1a\"> </span>diferidos <span class=\"_ _24\"> </span>p<span class=\"_ _5\"></span>ara <span class=\"_ _24\"> </span>t<span class=\"_ _5\"></span>odas <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>diferencias <span class=\"_ _1a\"> </span>temporarias imponibles, excepto aquellas derivadas del reconocimiento inicial de un fondo de comercio o del <span class=\"_ _1c\"> </span>reconocimiento <span class=\"_ _1c\"> </span>inicial <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>o <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>tran<span class=\"_ _5\"></span>sacci\u00f3n <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>no <span class=\"_ _24\"> </span>sea <span class=\"_ _d\"> </span>u<span class=\"_ _6\"></span>na combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable. Por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>arte, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _b\"></span>identificados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>temporarias deducibles, <span class=\"_ _2\"></span>solo <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>consid<span class=\"_ _5\"></span>ere <span class=\"_ _9\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _9\"></span>va <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>tener en  el  futuro  suficientes  ganancias  fiscales  contra  las  que  poder  hacer<span class=\"_ _5\"></span>los  efectivos  y  no procedan del <span class=\"_ _5\"></span>reconocimiento inicial de <span class=\"_ _5\"></span>un activo o <span class=\"_ _5\"></span>pasivo en <span class=\"_ _5\"></span>una transacci\u00f3n que <span class=\"_ _5\"></span>no sea un<span class=\"_ _5\"></span>a combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable.<span class=\"_ _3c\"> </span>El <span class=\"_ _d\"> </span>resto <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _c\"> </span>diferidos <span class=\"_ _d\"> </span>(bases <span class=\"_ _d\"> </span>imponibles <span class=\"_ _c\"> </span>negat<span class=\"_ _5\"></span>ivas <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>deducciones pendientes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compensar) <span class=\"_ _5\"></span>solamente <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considere <span class=\"_ _5\"></span>probable<span class=\"_ _3c\"> </span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>vaya <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>te<span class=\"_ _2\"></span>ner <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>suficientes <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>fiscales <span class=\"_ _b\"></span>contra <span class=\"_ _14\"></span>las <span class=\"_ _22\"></span>q<span class=\"_ _6\"></span>ue <span class=\"_ _b\"></span>poder hacerlos efectivos. Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y p<span class=\"_ _5\"></span>asivos por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se descue<span class=\"_ _5\"></span>ntan y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de Situaci\u00f3n <span class=\"_ _5\"></span>Financiera Consolidado <span class=\"_ _6\"></span>como activos <span class=\"_ _5\"></span>o pasivos <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>corrientes, <span class=\"_ _5\"></span>independientemente de la fecha esperada de realizaci\u00f3n o liquidaci\u00f3n. En  cada <span class=\"_ _17\"> </span>cierre  co<span class=\"_ _2\"></span>ntable <span class=\"_ _17\"> </span>se  reconsideran <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos  por <span class=\"_ _17\"> </span>impuestos <span class=\"_ _17\"> </span>diferidos  r<span class=\"_ _2\"></span>egistrados, efectu\u00e1ndose <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>oportunas <span class=\"_ _b\"></span>correcciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>la <span class=\"_ _f\"></span>medida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>exista<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>dudas sobre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n futura. <span class=\"_ _5\"></span>Asimismo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>eval\u00faan <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _5\"></span>impuestos diferidos <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Situaci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _5\"></span>Con<span class=\"_ _5\"></span>solidado<span class=\"ff3\"> <span class=\"_ _6\"></span></span>y <span class=\"_ _5\"></span>\u00e9st<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>son <span class=\"_ _6\"></span>objeto de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>pase <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>ser <span class=\"_ _6\"></span>probable <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>beneficios fiscales <span class=\"_ _18\"> </span>futuros. <span class=\"_ _14\"> </span>La <span class=\"_ _18\"> </span>evaluaci\u00f3n <span class=\"_ _18\"> </span>realizada <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>Direcci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>Sociedad <span class=\"_ _14\"> </span>Dom<span class=\"_ _5\"></span>inante <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>la recuperaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _6\"></span>diferidos <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>basa <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ganancias fiscales <span class=\"_ _b\"></span>futu<span class=\"_ _5\"></span>ras, <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>sobre<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>base <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Plan <span class=\"_ _14\"></span>de <span class=\"_ _f\"></span>Negocio <span class=\"_ _14\"> </span>2025-<span class=\"ls3\">202</span>7 <span class=\"_ _14\"></span>aprobado <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los Administradores de la <span class=\"_ _5\"></span>Sociedad Dominante<span class=\"_ _5\"></span>, que incluyen proyecciones financieras del Grupo fiscal. El <span class=\"_ _f\"></span>gast<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Beneficios <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>calcula <span class=\"_ _b\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imponible <span class=\"_ _f\"></span>del ejercicio. La base imp<span class=\"_ _5\"></span>onible difiere del resultado neto presentado en <span class=\"_ _5\"></span><span class=\"ls11\">el</span> Estado de <span class=\"_ _5\"></span>Resultados Consolidado <span class=\"_ _5\"></span>porque excluye <span class=\"_ _5\"></span>part<span class=\"_ _5\"></span>idas de <span class=\"_ _5\"></span>ingresos o <span class=\"_ _5\"></span>gastos q<span class=\"_ _5\"></span>ue son <span class=\"_ _5\"></span>gravables <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>deducibles en otros ejercicios y excluye adem\u00e1s p<span class=\"_ _5\"></span>artidas que nunca lo son. El pasivo del Grupo <span class=\"_ _5\"></span>en concepto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span>corrientes <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>calcula <span class=\"_ _2\"></span>utilizando <span class=\"_ _9\"></span>tipos fiscales <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>han <span class=\"_ _9\"></span>sid<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>aprob<span class=\"_ _5\"></span>ados <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>la fecha del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>prev\u00e9n <span class=\"_ _9\"></span>pagaderos o <span class=\"_ _22\"></span>recuperables <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferen<span class=\"_ _5\"></span>cias <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>importes <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>los Estados <span class=\"_ _14\"></span>Financieros <span class=\"_ _14\"></span>C<span class=\"_ _2\"></span>onsolidados <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>bases <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>ponibles <span class=\"_ _14\"></span>correspondient<span class=\"_ _2\"></span>es <span class=\"_ _14\"></span>utilizadas <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>el c\u00e1lculo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ganancia <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>utilizando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el p<span class=\"_ _5\"></span>asivo en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span>Situaci\u00f3n Fi<span class=\"_ _2\"></span>nanciera Cons<span class=\"_ _2\"></span>olidado  y <span class=\"_ _9\"></span>se cuantifican<span class=\"_ _2\"></span> aplicando <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>emporal o <span class=\"_ _9\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que <span class=\"_ _5\"></span>se espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos. No obstante, lo anterior:<span class=\"_ _3c\"> </span>1. Los activos <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or im<span class=\"_ _2\"></span>puestos diferidos solam<span class=\"_ _2\"></span>ente se rec<span class=\"_ _2\"></span>onocen en <span class=\"_ _9\"></span>el caso de que <span class=\"_ _2\"></span>se consider<span class=\"_ _2\"></span>e probable <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>entidades <span class=\"_ _14\"></span>consolidadas <span class=\"_ _14\"></span>vaya<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>a <span class=\"_ _14\"> </span>tener <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>futuro <span class=\"_ _14\"></span>suficientes <span class=\"_ _14\"></span>ganancias<span class=\"_ _2\"></span> fiscales contra las que poder hacerlos efectivos. 2. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>ning\u00fan <span class=\"_ _14\"></span>caso, <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>re<span class=\"_ _2\"></span>gistran <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>mpuestos <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>feridos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _14\"></span>orige<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>comercio aflorados en una adquisici\u00f3n. Asimismo, a nivel consolidado se<span class=\"_ _2\"></span> consideran tambi\u00e9n las diferencias que p<span class=\"_ _2\"></span>uedan existir entre el valor<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>nsolidado d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>participada <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>su base <span class=\"_ _9\"></span>fiscal. En <span class=\"_ _2\"></span>general <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>as <span class=\"_ _2\"></span>diferencias <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span>rgen <span class=\"_ _2\"></span>de los <span class=\"_ _14\"> </span>resultados <span class=\"_ _18\"> </span>acumulados <span class=\"_ _14\"> </span>generados <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>esde <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>adquisici\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"> </span>participada, <span class=\"_ _18\"> </span>de<span class=\"_ _3c\"> </span>deducciones fiscales <span class=\"_ _9\"></span>asociadas a<span class=\"_ _2\"></span> la <span class=\"_ _9\"></span>inversi\u00f3n y <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e co<span class=\"_ _2\"></span>nversi\u00f3n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el caso<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e las<span class=\"_ _2\"></span> participadas <span class=\"_ _6\"></span>con <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>fun<span class=\"_ _5\"></span>cional <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>euro. <span class=\"_ _22\"></span>Se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _22\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _22\"></span>por impuestos <span class=\"_ _18\"> </span>diferidos <span class=\"_ _18\"> </span>originados <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>estas <span class=\"_ _18\"> </span>diferencias <span class=\"_ _18\"> </span>salvo <span class=\"_ _18\"> </span>que, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>diferencia<span class=\"_ _3c\"> </span>s imponibles, <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>inversora <span class=\"_ _9\"></span>pueda c<span class=\"_ _2\"></span>ontrolar <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>de reversi\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>diferencia <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>caso de las <span class=\"_ _9\"></span>diferencias <span class=\"_ _2\"></span>deducibles, <span class=\"_ _9\"></span>si se <span class=\"_ _9\"></span>espera que <span class=\"_ _9\"></span>dicha difere<span class=\"_ _2\"></span>ncia <span class=\"_ _2\"></span>revierta <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>previsible y sea probable que la empresa disponga de ganancias fiscales futuras en cuant\u00eda suficiente.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-399": {
   "value": "El  gasto  o <span class=\"_ _c\"> </span>el  ingreso  por  impuesto  diferido  se  correspond<span class=\"_ _5\"></span>e  con  el  reconocimiento  y  la cancelaci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>pasivos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>impuesto <span class=\"_ _18\"> </span>diferido. <span class=\"_ _17\"> </span>Estos<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>incluyen <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>diferencias temporarias, <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>identifican <span class=\"_ _1a\"> </span>como <span class=\"_ _19\"> </span>aquellos <span class=\"_ _24\"> </span>imp<span class=\"_ _5\"></span>ortes <span class=\"_ _1a\"> </span>que <span class=\"_ _19\"> </span>se <span class=\"_ _1a\"> </span>prev\u00e9n <span class=\"_ _1a\"> </span>pagaderos <span class=\"_ _11\"> </span><span class=\"ls3\">o </span>recuperables derivados de las diferencias entre los importes en<span class=\"_ _5\"></span> libros de los activos y pasivos y <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>valor <span class=\"_ _d\"> </span>fiscal, <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _1c\"> </span>como, <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>su <span class=\"_ _1c\"> </span>caso, <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>bases <span class=\"_ _1c\"> </span>imponibles <span class=\"_ _d\"> </span>negativas <span class=\"_ _d\"> </span>pendientes <span class=\"_ _d\"> </span>de compensaci\u00f3n <span class=\"_ _1c\"> </span>y <span class=\"_ _d\"> </span>los <span class=\"_ _d\"> </span>cr\u00e9ditos <span class=\"_ _d\"> </span>por <span class=\"_ _1c\"> </span>deducciones <span class=\"_ _d\"> </span>fiscales <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>ap<span class=\"_ _5\"></span>licadas <span class=\"_ _d\"> </span>fiscal<span class=\"_ _5\"></span>mente. <span class=\"_ _d\"> </span>D<span class=\"_ _5\"></span>ichos importes <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>registran <span class=\"_ _6\"></span>aplicando <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>temporaria <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>cr\u00e9dito <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>corresponda <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>tipo de gravamen al que se<span class=\"_ _2\"></span> espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos, seg\u00fan la normativ<span class=\"_ _2\"></span>a que est\u00e9 vigente o aprobada y pendiente de publicaci\u00f3n al cierre del ejercicio. Tanto <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>gasto <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>ingreso <span class=\"_ _c\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>impuesto <span class=\"_ _c\"> </span>sob<span class=\"_ _5\"></span>re <span class=\"_ _c\"> </span>ben<span class=\"_ _5\"></span>eficios <span class=\"_ _c\"> </span>corrient<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>como <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>diferido <span class=\"_ _d\"> </span>se reconocen <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>resultados, <span class=\"_ _6\"></span>salvo <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>surja <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>una <span class=\"_ _6\"></span>transacci\u00f3n <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>suceso <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reconocido directamente <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _b\"></span>partida <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>Pa<span class=\"_ _2\"></span>trimonio <span class=\"_ _b\"></span>Neto, <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>cuyo <span class=\"_ _b\"></span>caso <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>re<span class=\"_ _5\"></span>conocen <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>cargo <span class=\"_ _14\"></span>o<span class=\"_ _2\"></span> abono <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>dich<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>partida, <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>nego<span class=\"_ _5\"></span>cios, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>cuyo <span class=\"_ _6\"></span>caso <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _6\"></span>como los <span class=\"_ _b\"></span>dem\u00e1s <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>patrimoniales <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>negocio <span class=\"_ _b\"></span>adquirido, <span class=\"_ _b\"></span>salvo <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>constituyan <span class=\"_ _f\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _b\"></span>o pasivos <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la  a<span class=\"_ _2\"></span>dquirente, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>cuyo <span class=\"_ _18\"> </span>caso,<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>reconocimiento <span class=\"_ _18\"> </span>o <span class=\"_ _17\"> </span>baja <span class=\"_ _18\"> </span>no <span class=\"_ _17\"> </span>forma  parte <span class=\"_ _18\"> </span>de  la<span class=\"_ _9\"></span> combinaci\u00f3n de negocios. Se <span class=\"_ _1a\"> </span>reconocen <span class=\"_ _1a\"> </span>pasivos <span class=\"_ _24\"> </span>por <span class=\"_ _1a\"> </span>impuestos <span class=\"_ _1a\"> </span>diferidos <span class=\"_ _24\"> </span>p<span class=\"_ _5\"></span>ara <span class=\"_ _24\"> </span>t<span class=\"_ _5\"></span>odas <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>diferencias <span class=\"_ _1a\"> </span>temporarias imponibles, excepto aquellas derivadas del reconocimiento inicial de un fondo de comercio o del <span class=\"_ _1c\"> </span>reconocimiento <span class=\"_ _1c\"> </span>inicial <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un <span class=\"_ _1c\"> </span>activo <span class=\"_ _1c\"> </span>o <span class=\"_ _1c\"> </span>pasivo <span class=\"_ _1c\"> </span>en <span class=\"_ _1c\"> </span>una <span class=\"_ _1c\"> </span>tran<span class=\"_ _5\"></span>sacci\u00f3n <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>no <span class=\"_ _24\"> </span>sea <span class=\"_ _d\"> </span>u<span class=\"_ _6\"></span>na combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable. Por <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>arte, <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _b\"></span>identificados <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>diferencias <span class=\"_ _b\"></span>temporarias deducibles, <span class=\"_ _2\"></span>solo <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>consid<span class=\"_ _5\"></span>ere <span class=\"_ _9\"></span>probable <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _9\"></span>va <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>tener en  el  futuro  suficientes  ganancias  fiscales  contra  las  que  poder  hacer<span class=\"_ _5\"></span>los  efectivos  y  no procedan del <span class=\"_ _5\"></span>reconocimiento inicial de <span class=\"_ _5\"></span>un activo o <span class=\"_ _5\"></span>pasivo en <span class=\"_ _5\"></span>una transacci\u00f3n que <span class=\"_ _5\"></span>no sea un<span class=\"_ _5\"></span>a combinaci\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>negocios <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>adem\u00e1<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>no  afec<span class=\"_ _2\"></span>t\u00f3 <span class=\"_ _18\"> </span>ni<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span><span class=\"ls18\">a <span class=\"_ _18\"> </span></span>la <span class=\"_ _17\"> </span>base <span class=\"_ _18\"> </span>imponible <span class=\"_ _17\"> </span>del <span class=\"_ _18\"> </span>impuesto <span class=\"_ _17\"> </span>ni <span class=\"_ _18\"> </span>al resultado contable.<span class=\"_ _3c\"> </span>El <span class=\"_ _d\"> </span>resto <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>impuest<span class=\"_ _5\"></span>os <span class=\"_ _c\"> </span>diferidos <span class=\"_ _d\"> </span>(bases <span class=\"_ _d\"> </span>imponibles <span class=\"_ _c\"> </span>negat<span class=\"_ _5\"></span>ivas <span class=\"_ _c\"> </span>y <span class=\"_ _d\"> </span>deducciones pendientes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compensar) <span class=\"_ _5\"></span>solamente <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>caso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>considere <span class=\"_ _5\"></span>probable<span class=\"_ _3c\"> </span>que <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>vaya <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>te<span class=\"_ _2\"></span>ner <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>futuro <span class=\"_ _b\"></span>suficientes <span class=\"_ _b\"></span>ganancias <span class=\"_ _b\"></span>fiscales <span class=\"_ _b\"></span>contra <span class=\"_ _14\"></span>las <span class=\"_ _22\"></span>q<span class=\"_ _6\"></span>ue <span class=\"_ _b\"></span>poder hacerlos efectivos. Los <span class=\"_ _5\"></span>activos <span class=\"_ _5\"></span>y p<span class=\"_ _5\"></span>asivos por <span class=\"_ _5\"></span>impuesto <span class=\"_ _5\"></span>diferido <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>se descue<span class=\"_ _5\"></span>ntan y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>reconocen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de Situaci\u00f3n <span class=\"_ _5\"></span>Financiera Consolidado <span class=\"_ _6\"></span>como activos <span class=\"_ _5\"></span>o pasivos <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>corrientes, <span class=\"_ _5\"></span>independientemente de la fecha esperada de realizaci\u00f3n o liquidaci\u00f3n. En  cada <span class=\"_ _17\"> </span>cierre  co<span class=\"_ _2\"></span>ntable <span class=\"_ _17\"> </span>se  reconsideran <span class=\"_ _17\"> </span>los <span class=\"_ _17\"> </span>activos  por <span class=\"_ _17\"> </span>impuestos <span class=\"_ _17\"> </span>diferidos  r<span class=\"_ _2\"></span>egistrados, efectu\u00e1ndose <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>oportunas <span class=\"_ _b\"></span>correcciones <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>mismos <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>la <span class=\"_ _f\"></span>medida <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>exista<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>dudas sobre <span class=\"_ _5\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n futura. <span class=\"_ _5\"></span>Asimismo<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cada <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>eval\u00faan <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _5\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _5\"></span>impuestos diferidos <span class=\"_ _5\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>registrados <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>Situaci\u00f3n <span class=\"_ _6\"></span>Financiera <span class=\"_ _5\"></span>Con<span class=\"_ _5\"></span>solidado<span class=\"ff3\"> <span class=\"_ _6\"></span></span>y <span class=\"_ _5\"></span>\u00e9st<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>son <span class=\"_ _6\"></span>objeto de <span class=\"_ _6\"></span>reconocimiento <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>medida <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>pase <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>ser <span class=\"_ _6\"></span>probable <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>recuperaci\u00f3n <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>beneficios fiscales <span class=\"_ _18\"> </span>futuros. <span class=\"_ _14\"> </span>La <span class=\"_ _18\"> </span>evaluaci\u00f3n <span class=\"_ _18\"> </span>realizada <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>Direcci\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>Sociedad <span class=\"_ _14\"> </span>Dom<span class=\"_ _5\"></span>inante <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>la recuperaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>impuesto <span class=\"_ _6\"></span>diferidos <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>basa <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>estimaciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>ganancias fiscales <span class=\"_ _b\"></span>futu<span class=\"_ _5\"></span>ras, <span class=\"_ _b\"></span>realizadas <span class=\"_ _b\"></span>sobre<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>base <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>Plan <span class=\"_ _14\"></span>de <span class=\"_ _f\"></span>Negocio <span class=\"_ _14\"> </span>2025-<span class=\"ls3\">202</span>7 <span class=\"_ _14\"></span>aprobado <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>los Administradores de la <span class=\"_ _5\"></span>Sociedad Dominante<span class=\"_ _5\"></span>, que incluyen proyecciones financieras del Grupo fiscal. El <span class=\"_ _f\"></span>gast<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Beneficios <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>ejercicio <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>calcula <span class=\"_ _b\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>base <span class=\"_ _b\"></span>imponible <span class=\"_ _f\"></span>del ejercicio. La base imp<span class=\"_ _5\"></span>onible difiere del resultado neto presentado en <span class=\"_ _5\"></span><span class=\"ls11\">el</span> Estado de <span class=\"_ _5\"></span>Resultados Consolidado <span class=\"_ _5\"></span>porque excluye <span class=\"_ _5\"></span>part<span class=\"_ _5\"></span>idas de <span class=\"_ _5\"></span>ingresos o <span class=\"_ _5\"></span>gastos q<span class=\"_ _5\"></span>ue son <span class=\"_ _5\"></span>gravables <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>deducibles en otros ejercicios y excluye adem\u00e1s p<span class=\"_ _5\"></span>artidas que nunca lo son. El pasivo del Grupo <span class=\"_ _5\"></span>en concepto de im<span class=\"_ _2\"></span>puestos <span class=\"_ _2\"></span>corrientes <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>calcula <span class=\"_ _2\"></span>utilizando <span class=\"_ _9\"></span>tipos fiscales <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>han <span class=\"_ _9\"></span>sid<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>aprob<span class=\"_ _5\"></span>ados <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>la fecha del Estado de Situaci\u00f3n Financiera Consolidado. Los <span class=\"_ _9\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferidos <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>aquellos <span class=\"_ _9\"></span>impuestos <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>prev\u00e9n <span class=\"_ _9\"></span>pagaderos o <span class=\"_ _22\"></span>recuperables <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferen<span class=\"_ _5\"></span>cias <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>importes <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>libros <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>pasivos <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>los Estados <span class=\"_ _14\"></span>Financieros <span class=\"_ _14\"></span>C<span class=\"_ _2\"></span>onsolidados <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>bases <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>ponibles <span class=\"_ _14\"></span>correspondient<span class=\"_ _2\"></span>es <span class=\"_ _14\"></span>utilizadas <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>el c\u00e1lculo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>ganancia <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>contabilizan <span class=\"_ _5\"></span>utilizando <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>m\u00e9todo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>el p<span class=\"_ _5\"></span>asivo en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Estado <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span>Situaci\u00f3n Fi<span class=\"_ _2\"></span>nanciera Cons<span class=\"_ _2\"></span>olidado  y <span class=\"_ _9\"></span>se cuantifican<span class=\"_ _2\"></span> aplicando <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>emporal o <span class=\"_ _9\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que <span class=\"_ _5\"></span>se espera recuperarlos o li<span class=\"_ _2\"></span>quidarlos. No obstante, lo anterior:<span class=\"_ _3c\"> </span> 1. Los activos <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or im<span class=\"_ _2\"></span>puestos diferidos solam<span class=\"_ _2\"></span>ente se rec<span class=\"_ _2\"></span>onocen en <span class=\"_ _9\"></span>el caso de que <span class=\"_ _2\"></span>se consider<span class=\"_ _2\"></span>e probable <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>entidades <span class=\"_ _14\"></span>consolidadas <span class=\"_ _14\"></span>vaya<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>a <span class=\"_ _14\"> </span>tener <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>futuro <span class=\"_ _14\"></span>suficientes <span class=\"_ _14\"></span>ganancias<span class=\"_ _2\"></span> fiscales contra las que poder hacerlos efectivos. 2. <span class=\"_ _14\"></span>En <span class=\"_ _b\"></span>ning\u00fan <span class=\"_ _14\"></span>caso, <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>re<span class=\"_ _2\"></span>gistran <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>mpuestos <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>feridos <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _14\"></span>orige<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>los <span class=\"_ _b\"></span>fondos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>comercio aflorados en una adquisici\u00f3n. Asimismo, a nivel consolidado se<span class=\"_ _2\"></span> consideran tambi\u00e9n las diferencias que p<span class=\"_ _2\"></span>uedan existir entre el valor<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>nsolidado d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>participada <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>su base <span class=\"_ _9\"></span>fiscal. En <span class=\"_ _2\"></span>general <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>as <span class=\"_ _2\"></span>diferencias <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span>rgen <span class=\"_ _2\"></span>de los <span class=\"_ _14\"> </span>resultados <span class=\"_ _18\"> </span>acumulados <span class=\"_ _14\"> </span>generados <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>esde <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>fecha <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>adquisici\u00f3n <span class=\"_ _17\"> </span>de <span class=\"_ _14\"></span>la <span class=\"_ _14\"> </span>participada, <span class=\"_ _18\"> </span>de<span class=\"_ _3c\"> </span>deducciones fiscales <span class=\"_ _9\"></span>asociadas a<span class=\"_ _2\"></span> la <span class=\"_ _9\"></span>inversi\u00f3n y <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferencia <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e co<span class=\"_ _2\"></span>nversi\u00f3n, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el caso<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e las<span class=\"_ _2\"></span> participadas <span class=\"_ _6\"></span>con <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>fun<span class=\"_ _5\"></span>cional <span class=\"_ _6\"></span>distinta <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>euro. <span class=\"_ _22\"></span>Se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>activos <span class=\"_ _22\"></span>y <span class=\"_ _6\"></span>pasivos <span class=\"_ _22\"></span>por impuestos <span class=\"_ _18\"> </span>diferidos <span class=\"_ _18\"> </span>originados <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>estas <span class=\"_ _18\"> </span>diferencias <span class=\"_ _18\"> </span>salvo <span class=\"_ _18\"> </span>que, <span class=\"_ _18\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>diferencia<span class=\"_ _3c\"> </span>imponibles, <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>inversora <span class=\"_ _9\"></span>pueda c<span class=\"_ _2\"></span>ontrolar <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>de reversi\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>diferencia <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>caso de las <span class=\"_ _9\"></span>diferencias <span class=\"_ _2\"></span>deducibles, <span class=\"_ _9\"></span>si se <span class=\"_ _9\"></span>espera que <span class=\"_ _9\"></span>dicha difere<span class=\"_ _2\"></span>ncia <span class=\"_ _2\"></span>revierta <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _2\"></span>futuro <span class=\"_ _2\"></span>previsible y sea probable que la empresa disponga de ganancias fiscales futuras en cuant\u00eda suficiente.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-400": {
   "value": "j)<span class=\"ff6 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">Ingresos y gastos </span></span>La norma NIIF <span class=\"_ _2\"></span>15 indica <span class=\"_ _2\"></span>que para cad<span class=\"_ _2\"></span>a contrato co<span class=\"_ _2\"></span>n un clie<span class=\"_ _2\"></span>nte hay que <span class=\"_ _2\"></span>identificar las <span class=\"_ _2\"></span>distintas obligaciones <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>ejecuci\u00f3n <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>desempe\u00f1o <span class=\"_ _b\"></span>separadas <span class=\"_ _b\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _b\"></span>contiene <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>contrato <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>distribuir <span class=\"_ _b\"></span>el precio del contrato entre cada una de dichas obligaciones de desempe\u00f1o <span class=\"_ _5\"></span>identificadas. La <span class=\"_ _6\"></span>entidad <span class=\"_ _5\"></span>re<span class=\"_ _5\"></span>conocer\u00e1 <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>ordinarios <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>contrato <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>med<span class=\"_ _5\"></span>ida <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>satisfaga <span class=\"_ _6\"></span>sus obligaciones  contractuales  d<span class=\"_ _2\"></span>e  ejecuci\u00f3n <span class=\"_ _17\"> </span>mediante  la<span class=\"_ _2\"></span>  transferencia  de <span class=\"_ _17\"> </span>un  bien<span class=\"_ _2\"></span>  o  servici<span class=\"_ _2\"></span>o prometido <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>cliente <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>seg\u00fan <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>precio <span class=\"_ _6\"></span>asignado <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>obligaci\u00f3n <span class=\"_ _6\"></span>indicado <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>eriormente. <span class=\"_ _6\"></span>A <span class=\"_ _22\"></span>la hora <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>establecer <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>momento <span class=\"_ _9\"></span>exacto <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>produce <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transferencia <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>bien <span class=\"_ _9\"></span>o <span class=\"_ _2\"></span>servicio a <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>cliente <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>entidad <span class=\"_ _f\"></span>deber\u00e1 <span class=\"_ _f\"></span>determinar <span class=\"_ _f\"></span>si <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>obligaciones <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>contrato <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>satisfacen <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>lo largo del tiempo o en un momento determinado. Los ingresos y gastos se imputan en funci\u00f3n del criterio del devengo.  Dada <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>naturaleza <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>actividades <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>realiza <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>Grupo, <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>transferencia <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>bienes <span class=\"_ _b\"></span>y servicios a sus clientes se satisfacen<span class=\"_ _2\"></span> generalmente a lo largo del tiempo, es<span class=\"_ _2\"></span>to es as\u00ed porque, <span class=\"_ _2\"></span>o bien  el  cliente  recib<span class=\"_ _2\"></span>e  y  consume  simul<span class=\"_ _2\"></span>t\u00e1neamente  los <span class=\"_ _17\"> </span>beneficios  pr<span class=\"_ _5\"></span>oporcionados  por  la<span class=\"_ _2\"></span> ejecuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>obligaciones <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>parte <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>entidad, <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>bien <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ejecuci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>obligaciones por parte <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e la <span class=\"_ _9\"></span>entidad no <span class=\"_ _2\"></span>crea un <span class=\"_ _9\"></span>activo con un <span class=\"_ _9\"></span>uso alternativo para <span class=\"_ _9\"></span>ella y <span class=\"_ _9\"></span>la entidad tiene <span class=\"_ _9\"></span>un derecho <span class=\"_ _6\"></span>exigible <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ago <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>lo <span class=\"_ _6\"></span>ejecutado <span class=\"_ _5\"></span>has<span class=\"_ _5\"></span>ta <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>derecho <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>lo ejecutado hasta el momento en caso de rescisi\u00f3n. El <span class=\"_ _9\"></span>ingreso <span class=\"_ _25\"></span>or<span class=\"_ _5\"></span>dinario <span class=\"_ _25\"></span>se <span class=\"_ _2\"></span>rec<span class=\"_ _2\"></span>onoce <span class=\"_ _9\"></span>cuando <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>produce <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entrada <span class=\"_ _9\"></span>bruta <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>b<span class=\"_ _5\"></span>eneficios <span class=\"_ _25\"></span>econ\u00f3micos originados <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>curso <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _22\"></span>activid<span class=\"_ _5\"></span>ades <span class=\"_ _22\"></span>ordinarias <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>durante <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>ejercicio, <span class=\"_ _f\"></span>siempre que <span class=\"_ _5\"></span>dicha entrada <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>beneficios <span class=\"_ _5\"></span>provoque un <span class=\"_ _5\"></span>incremento <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Patrimonio <span class=\"_ _5\"></span>Neto que <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>est\u00e9 relacionado <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>aportaciones <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>propi<span class=\"_ _2\"></span>etarios <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>ese <span class=\"_ _14\"></span>patrimonio <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>estos <span class=\"_ _b\"></span>benef<span class=\"_ _5\"></span>icios puedan <span class=\"_ _5\"></span>ser valorados con <span class=\"_ _5\"></span>fiabilidad. Los <span class=\"_ _5\"></span>ingresos ordinarios <span class=\"_ _5\"></span>se valoran por <span class=\"_ _5\"></span>el valor<span class=\"_ _5\"></span> razonable de la contrapartida recibida o por recibir, <span class=\"_ _2\"></span>derivada<span class=\"_ _5\"></span> de los mismos. S\u00f3lo se reconocen ingresos ordinarios derivados de la <span class=\"_ _5\"></span>prestaci\u00f3n de servicios cuando pueden ser estimados con fia<span class=\"_ _2\"></span>bilidad y e<span class=\"_ _2\"></span>n funci\u00f3n del gra<span class=\"_ _2\"></span>do de <span class=\"_ _2\"></span>realizaci\u00f3n de la<span class=\"_ _2\"></span> prestaci\u00f3n del servicio<span class=\"_ _9\"></span> a la fecha del Estado de Situaci\u00f3n Financiera Consolidado<span class=\"ls13\">. </span> Por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>r<span class=\"_ _2\"></span>efiere <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>ventas <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>promociones <span class=\"_ _14\"></span>inmobiliarias, <span class=\"_ _14\"></span>l<span class=\"_ _2\"></span>as <span class=\"_ _14\"></span>soc<span class=\"_ _2\"></span>iedades <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>grupo siguen <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>criterio <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocer <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>ventas <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>coste <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>mismas <span class=\"_ _6\"></span>cuando <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>entregado los inmuebles y la propiedad de \u00e9stos ha sido transferida.<span class=\"_ _3c\"> </span>Los <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>alquileres <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registran <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>funci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>devengo. <span class=\"_ _6\"></span>Los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>iniciales <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los contratos <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>arrendamiento, <span class=\"_ _f\"></span>dado <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>valor <span class=\"_ _f\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>significativo, <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>cargan <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>su devengo.<span class=\"_ _3c\"> </span>Los <span class=\"_ _f\"></span>ingresos <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>actividad <span class=\"_ _f\"></span>constructora <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ropia <span class=\"_ _f\"></span>naturaleza <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>actividad<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>roceden habitualmente de <span class=\"_ _5\"></span>contratos a <span class=\"_ _5\"></span>largo plazo d<span class=\"_ _5\"></span>onde la <span class=\"_ _5\"></span>fecha de <span class=\"_ _5\"></span>inicio de <span class=\"_ _5\"></span>actividad del <span class=\"_ _5\"></span>contrato y la fecha de finalizaci\u00f3n del mismo se sit\u00faan, <span class=\"_ _5\"></span>generalmente, en diferen<span class=\"_ _5\"></span>tes per\u00edodos contables, por lo que las estimaciones iniciales de ingresos y gastos pueden  sufrir <span class=\"_ _c\"> </span>variaciones  que  pudieran <span class=\"_ _c\"> </span>afectar  al  reconocimiento  de <span class=\"_ _c\"> </span>ingresos,  gastos  y resultados de los mismos. El <span class=\"_ _5\"></span>Grupo <span class=\"_ _6\"></span>reconoce <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>resultados <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>contratos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>acuerdo <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>criterio de <span class=\"_ _14\"> </span>grado <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>avance, <span class=\"_ _b\"></span>estimad<span class=\"_ _5\"></span>o <span class=\"_ _14\"></span>\u00e9ste, <span class=\"_ _b\"></span>o <span class=\"_ _14\"> </span>bien <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>refer<span class=\"_ _5\"></span>encia <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>estado <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>terminaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>la actividad producida <span class=\"_ _2\"></span>por el contrato <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>fecha d<span class=\"_ _2\"></span>e cierre del<span class=\"_ _2\"></span> balance, <span class=\"_ _2\"></span>determin<span class=\"_ _5\"></span>ado en <span class=\"_ _2\"></span>funci\u00f3n del <span class=\"_ _6\"></span>examen <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>trabajos <span class=\"_ _6\"></span>ejecutados, <span class=\"_ _6\"></span>o <span class=\"_ _6\"></span>bien, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>virtud <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>orcentaje <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>costes <span class=\"_ _6\"></span>incurridos respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>total <span class=\"_ _9\"></span>de coste<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>estimados. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>primer <span class=\"_ _2\"></span>caso, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>medici\u00f3n d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>unidades realizadas, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>registra <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>ing<span class=\"_ _5\"></span>reso <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>producci\u00f3n <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ecutada <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>costes <span class=\"_ _6\"></span>se reconocen <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>devengo <span class=\"_ _6\"></span>correspondiente <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>unidades <span class=\"_ _6\"></span>realizadas. <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>segundo caso, <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ingresos <span class=\"_ _9\"></span>se <span class=\"_ _25\"></span>reconocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _25\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _25\"></span>del <span class=\"_ _9\"></span>porcentaje <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>avance en <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>(costes <span class=\"_ _f\"></span>incurridos <span class=\"_ _f\"></span>frente <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>costes <span class=\"_ _22\"></span>totales <span class=\"_ _f\"></span>estimados <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>contrato), <span class=\"_ _22\"></span>aplicados sobre <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>total <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>ingresos d<span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>proyecto <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>consideran <span class=\"_ _6\"></span>altamente <span class=\"_ _5\"></span>probables <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>vayan a obtener del proyecto.  En <span class=\"_ _14\"> </span>algunas <span class=\"_ _14\"> </span>circunstancias <span class=\"_ _14\"></span>(por<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>ejemplo, <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>las <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>rimeras <span class=\"_ _14\"> </span>etapas <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>un <span class=\"_ _14\"></span>c<span class=\"_ _9\"></span>on<span class=\"_ _5\"></span>trato), <span class=\"_ _14\"> </span>el <span class=\"_ _14\"></span>Grupo puede <span class=\"_ _1c\"> </span>no <span class=\"_ _24\"> </span>ser <span class=\"_ _1c\"> </span>capaz <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>medir <span class=\"_ _1c\"> </span>razonablemente <span class=\"_ _1c\"> </span>el <span class=\"_ _24\"> </span>cumplimiento <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>un<span class=\"_ _5\"></span>a <span class=\"_ _1c\"> </span>obligaci\u00f3n <span class=\"_ _1c\"> </span>de desempe\u00f1o, <span class=\"_ _14\"></span>aunque <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>Grupo <span class=\"_ _b\"></span>espere <span class=\"_ _14\"></span>recuperar <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>costos <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>ncurridos <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>ara <span class=\"_ _14\"></span>satisfacer <span class=\"_ _b\"></span>dicha obligaci\u00f3n de <span class=\"_ _9\"></span>desempe\u00f1o. En <span class=\"_ _2\"></span>esas c<span class=\"_ _2\"></span>ircunstancias, <span class=\"_ _2\"></span>el Gr<span class=\"_ _2\"></span>upo reco<span class=\"_ _2\"></span>noce <span class=\"_ _2\"></span>el i<span class=\"_ _2\"></span>ngreso d<span class=\"_ _2\"></span>e act<span class=\"_ _2\"></span>ividades ordinarias <span class=\"_ _14\"></span>sol<span class=\"_ _2\"></span>o <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>medida <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>costos <span class=\"_ _b\"></span>incurridos <span class=\"_ _14\"></span>hasta <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>momento<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>que <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>ueda <span class=\"_ _b\"></span>med<span class=\"_ _5\"></span>ir razonablemente el cumplimiento de la obligaci\u00f3n de desempe\u00f1o. Los ingresos <span class=\"_ _2\"></span>por venta <span class=\"_ _2\"></span>de terre<span class=\"_ _2\"></span>nos y solares<span class=\"_ _2\"></span> se <span class=\"_ _2\"></span>reconocen en el<span class=\"_ _2\"></span> momento<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>transferencia de<span class=\"_ _2\"></span> los  riesgos  y <span class=\"_ _17\"> </span>beneficios  al  co<span class=\"_ _2\"></span>mprador,  que <span class=\"_ _17\"> </span>normalmente  coincide  co<span class=\"_ _2\"></span>n  la <span class=\"_ _17\"> </span>escrituraci\u00f3n  y traspaso de la propiedad.<span class=\"_ _3c\"> </span>Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>intereses se <span class=\"_ _5\"></span>devengan <span class=\"_ _6\"></span>siguiendo un <span class=\"_ _5\"></span>criterio <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inanciero temporal, <span class=\"_ _6\"></span>en funci\u00f3n del principal pendiente de pago y el tipo de inter\u00e9s efectiv<span class=\"_ _2\"></span>o aplicable. <span class=\"_ _5\"></span> Los <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>reconocen <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _14\"> </span>Consolidado <span class=\"_ _18\"> </span>cuando <span class=\"_ _14\"> </span>tiene <span class=\"_ _14\"> </span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _14\"> </span>una disminuci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>beneficios <span class=\"_ _18\"> </span>econ\u00f3m<span class=\"_ _5\"></span>icos <span class=\"_ _14\"> </span>futuros <span class=\"_ _17\"> </span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>reducci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>n<span class=\"_ _3c\"> </span> activo, o <span class=\"_ _2\"></span>un incr<span class=\"_ _2\"></span>emento <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>pasivo, <span class=\"_ _2\"></span>que se <span class=\"_ _9\"></span>puede medir <span class=\"_ _2\"></span>de fo<span class=\"_ _2\"></span>rma fiable<span class=\"_ _2\"></span>. Esto <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>que e<span class=\"_ _2\"></span>l registro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto tie<span class=\"_ _2\"></span>ne lugar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma simul<span class=\"_ _2\"></span>t\u00e1nea al regis<span class=\"_ _2\"></span>tro <span class=\"_ _2\"></span>del incre<span class=\"_ _2\"></span>mento del <span class=\"_ _9\"></span>pasivo o la reducci\u00f3n del activo.  Se  reconoce <span class=\"_ _17\"> </span>un  gast<span class=\"_ _2\"></span>o  de <span class=\"_ _17\"> </span>forma  i<span class=\"_ _2\"></span>nmediata  c<span class=\"_ _2\"></span>uando  un <span class=\"_ _17\"> </span>desembolso <span class=\"_ _17\"> </span>no  genera <span class=\"_ _17\"> </span>beneficios econ\u00f3micos <span class=\"_ _18\"> </span>futuros <span class=\"_ _18\"> </span>o <span class=\"_ _14\"> </span>cuando <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>cumple <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>requisitos <span class=\"_ _14\"> </span>necesarios <span class=\"_ _18\"> </span>para <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>registro <span class=\"_ _14\"> </span>como activo.<span class=\"_ _3c\"> </span>Los  costes  d<span class=\"_ _2\"></span>e  financiaci<span class=\"_ _2\"></span>\u00f3n  directamente <span class=\"_ _17\"> </span>imputables  a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>construcci\u00f3n <span class=\"_ _17\"> </span>de  las <span class=\"_ _17\"> </span>inversiones<span class=\"_ _2\"></span> inmobiliarias <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>existencias <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>activos <span class=\"_ _25\"></span>que <span class=\"_ _9\"></span>necesariamente <span class=\"_ _9\"></span>precisan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>per\u00edodo de t<span class=\"_ _5\"></span>iempo sustancial para est<span class=\"_ _5\"></span>ar preparados <span class=\"_ _5\"></span>para su uso <span class=\"_ _5\"></span>o venta <span class=\"_ _5\"></span>previstos, <span class=\"_ _6\"></span>se a\u00f1aden <span class=\"_ _5\"></span>al coste de <span class=\"_ _b\"></span>dichos <span class=\"_ _b\"></span>activos, <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>asta <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>\u00e9n <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _f\"></span>preparados<span class=\"_ _3c\"> </span>para <span class=\"_ _14\"> </span>su <span class=\"_ _14\"> </span>uso <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>venta <span class=\"_ _14\"></span>previstos. <span class=\"_ _b\"></span>D<span class=\"_ _5\"></span>urante <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>eje<span class=\"_ _2\"></span>rcicios <span class=\"_ _18\"> </span>2025 <span class=\"_ _14\"> </span><span class=\"ls21\">y <span class=\"_ _18\"> </span></span>2024 <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han <span class=\"_ _14\"></span>activado <span class=\"_ _14\"></span>gas<span class=\"_ _2\"></span>tos financieros por este motivo por importe de 19<span class=\"ls3\">6 <span class=\"ls4\">y </span>196</span> miles de euros, respectivamente. Los <span class=\"_ _9\"></span>dem\u00e1s <span class=\"_ _2\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _25\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>incurren, conforme a su devengo financiero y por aplicaci\u00f3<span class=\"_ _2\"></span>n del m\u00e9todo de coste efectivo",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "Los <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>intereses se <span class=\"_ _5\"></span>devengan <span class=\"_ _6\"></span>siguiendo un <span class=\"_ _5\"></span>criterio <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>inanciero temporal, <span class=\"_ _6\"></span>en funci\u00f3n del principal pendiente de pago y el tipo de inter\u00e9s efectiv<span class=\"_ _2\"></span>o aplicable. <span class=\"_ _5\"></span> Los <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>reconocen <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _14\"> </span>Consolidado <span class=\"_ _18\"> </span>cuando <span class=\"_ _14\"> </span>tiene <span class=\"_ _14\"> </span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _14\"> </span>una disminuci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>beneficios <span class=\"_ _18\"> </span>econ\u00f3m<span class=\"_ _5\"></span>icos <span class=\"_ _14\"> </span>futuros <span class=\"_ _17\"> </span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>reducci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>n<span class=\"_ _3c\"> </span> activo, o <span class=\"_ _2\"></span>un incr<span class=\"_ _2\"></span>emento <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>pasivo, <span class=\"_ _2\"></span>que se <span class=\"_ _9\"></span>puede medir <span class=\"_ _2\"></span>de fo<span class=\"_ _2\"></span>rma fiable<span class=\"_ _2\"></span>. Esto <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>que e<span class=\"_ _2\"></span>l registro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto tie<span class=\"_ _2\"></span>ne lugar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma simul<span class=\"_ _2\"></span>t\u00e1nea al regis<span class=\"_ _2\"></span>tro <span class=\"_ _2\"></span>del incre<span class=\"_ _2\"></span>mento del <span class=\"_ _9\"></span>pasivo o la reducci\u00f3n del activo.  Se  reconoce <span class=\"_ _17\"> </span>un  gast<span class=\"_ _2\"></span>o  de <span class=\"_ _17\"> </span>forma  i<span class=\"_ _2\"></span>nmediata  c<span class=\"_ _2\"></span>uando  un <span class=\"_ _17\"> </span>desembolso <span class=\"_ _17\"> </span>no  genera <span class=\"_ _17\"> </span>beneficios econ\u00f3micos <span class=\"_ _18\"> </span>futuros <span class=\"_ _18\"> </span>o <span class=\"_ _14\"> </span>cuando <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>cumple <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>requisitos <span class=\"_ _14\"> </span>necesarios <span class=\"_ _18\"> </span>para <span class=\"_ _18\"> </span>su <span class=\"_ _18\"> </span>registro <span class=\"_ _14\"> </span>como activo.<span class=\"_ _3c\"> </span>Los  costes  d<span class=\"_ _2\"></span>e  financiaci<span class=\"_ _2\"></span>\u00f3n  directamente <span class=\"_ _17\"> </span>imputables  a <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>construcci\u00f3n <span class=\"_ _17\"> </span>de  las <span class=\"_ _17\"> </span>inversiones<span class=\"_ _2\"></span> inmobiliarias <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>existencias <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>activos <span class=\"_ _25\"></span>que <span class=\"_ _9\"></span>necesariamente <span class=\"_ _9\"></span>precisan <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>per\u00edodo de t<span class=\"_ _5\"></span>iempo sustancial para est<span class=\"_ _5\"></span>ar preparados <span class=\"_ _5\"></span>para su uso <span class=\"_ _5\"></span>o venta <span class=\"_ _5\"></span>previstos, <span class=\"_ _6\"></span>se a\u00f1aden <span class=\"_ _5\"></span>al coste de <span class=\"_ _b\"></span>dichos <span class=\"_ _b\"></span>activos, <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>asta <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>momento <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _f\"></span>est<span class=\"_ _5\"></span>\u00e9n <span class=\"_ _b\"></span>sustancialmente <span class=\"_ _f\"></span>preparados<span class=\"_ _3c\"> </span>para <span class=\"_ _14\"> </span>su <span class=\"_ _14\"> </span>uso <span class=\"_ _14\"></span>o <span class=\"_ _14\"></span>venta <span class=\"_ _14\"></span>previstos. <span class=\"_ _b\"></span>D<span class=\"_ _5\"></span>urante <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>eje<span class=\"_ _2\"></span>rcicios <span class=\"_ _18\"> </span>2025 <span class=\"_ _14\"> </span><span class=\"ls21\">y <span class=\"_ _18\"> </span></span>2024 <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han <span class=\"_ _14\"></span>activado <span class=\"_ _14\"></span>gas<span class=\"_ _2\"></span>tos financieros por este motivo por importe de 19<span class=\"ls3\">6 <span class=\"ls4\">y </span>196</span> miles de euros, respectivamente. Los <span class=\"_ _9\"></span>dem\u00e1s <span class=\"_ _2\"></span>costes <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>reconocen <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _25\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>incurren, conforme a su devengo financiero y por aplicaci\u00f3<span class=\"_ _2\"></span>n del m\u00e9todo de coste efectivo",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Los <span class=\"_ _14\"> </span>gastos <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>reconocen <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>Estado <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Resultados <span class=\"_ _14\"> </span>Consolidado <span class=\"_ _18\"> </span>cuando <span class=\"_ _14\"> </span>tiene <span class=\"_ _14\"> </span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _14\"> </span>una disminuci\u00f3n <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>beneficios <span class=\"_ _18\"> </span>econ\u00f3m<span class=\"_ _5\"></span>icos <span class=\"_ _14\"> </span>futuros <span class=\"_ _17\"> </span>relacionados <span class=\"_ _14\"> </span>con <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>reducci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>u<span class=\"_ _5\"></span>n<span class=\"_ _3c\"> </span>activo, o <span class=\"_ _2\"></span>un incr<span class=\"_ _2\"></span>emento <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>pasivo, <span class=\"_ _2\"></span>que se <span class=\"_ _9\"></span>puede medir <span class=\"_ _2\"></span>de fo<span class=\"_ _2\"></span>rma fiable<span class=\"_ _2\"></span>. Esto <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>que e<span class=\"_ _2\"></span>l registro de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto tie<span class=\"_ _2\"></span>ne lugar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma simul<span class=\"_ _2\"></span>t\u00e1nea al regis<span class=\"_ _2\"></span>tro <span class=\"_ _2\"></span>del incre<span class=\"_ _2\"></span>mento del <span class=\"_ _9\"></span>pasivo o la reducci\u00f3n del activo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "D<span class=\"_ _5\"></span>urante <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>eje<span class=\"_ _2\"></span>rcicios <span class=\"_ _18\"> </span>2025 <span class=\"_ _14\"> </span><span class=\"ls21\">y <span class=\"_ _18\"> </span></span>2024 <span class=\"_ _14\"></span>se <span class=\"_ _14\"></span>han <span class=\"_ _14\"></span>activado <span class=\"_ _14\"></span>gas<span class=\"_ _2\"></span>tos financieros por este motivo por importe de 19<span class=\"ls3\">6 <span class=\"ls4\">y </span>196</span> miles de euros, respectivamente. Ejercicio 2024<span class=\"ff1\"> </span>Ud. Miles de euros<span class=\"_ _5\"></span> CUENTA DE RESULT<span class=\"_ _5\"></span>ADOS POR SEGMENTO<span class=\"_ _5\"></span>S  PATRIMONIO EN RE<span class=\"_ _5\"></span>NTA PROMOCION RESTO DE ACTIVIDAD<span class=\"_ _5\"></span>ES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA<span class=\"_ _5\"></span> ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA<span class=\"_ _5\"></span> BRASIL ESPA\u00d1A PANAMA A) OPERACIONES C<span class=\"_ _5\"></span>ONTINUADAS<span class=\"_ _5\"></span> 1. Importe neto de la cifra d<span class=\"_ _5\"></span>e negocios.<span class=\"_ _5\"></span> 888 (64) 8.115 - - 44<span class=\"ls0\"> </span>- - 8.983 2. Variaci\u00f3n de existen<span class=\"_ _5\"></span>cias de produ<span class=\"_ _5\"></span>ctos terminados y en cu<span class=\"_ _5\"></span>rso de fabricaci\u00f3n. - (2.054) - 325 - - (19) - (1.748) 3. Trabajos realizado<span class=\"_ _5\"></span>s por la empresa para <span class=\"_ _5\"></span>su activo.<span class=\"_ _5\"></span> - - - - - - - - - - 4. Aprovisionamientos.<span class=\"_ _5\"></span> - (2.561) - (453) (39) (34) - (3.087) 5. Otros ingresos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> - - - 1.366 - - 1.366 6. Gastos de perso<span class=\"_ _5\"></span>nal. (33) (8) (40) - - (34) (38) (522) (675) 7. Otros gastos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> (183) (48) (115) (36) (20) (71) (5) (204) (133) (1.492) (6) (2.311) 8. Valoraci\u00f3n inmuebles d<span class=\"_ _5\"></span>e inversi\u00f3n<span class=\"_ _5\"></span> 520 (366) 85<span class=\"ls0\"> </span>- - - 238 9. Amortizaci\u00f3n del inmo<span class=\"_ _5\"></span>vilizado.<span class=\"_ _5\"></span> - (5) - - - (2) (160) (168) 10. Imputaci\u00f3n de su<span class=\"_ _5\"></span>bvenciones<span class=\"_ _5\"></span> de inmovilizado no financ<span class=\"_ _5\"></span>iero y otras.<span class=\"_ _5\"></span> - - - - - - - - 11. Excesos de p<span class=\"_ _5\"></span>rovisiones. - - 13<span class=\"ls0\"> </span>- - - - 13<span class=\"ls0\"> </span>12. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones del inmovilizado.<span class=\"_ _5\"></span> - - - - - - - - 13. Otros resultados<span class=\"_ _5\"></span> 9 - (24) 19<span class=\"ls0\"> </span>4 9 (106) (89) A.1) RESULTADO DE EXPLOT<span class=\"_ _5\"></span>ACI\u00d3N (1+2+<span class=\"_ _5\"></span>3+4+5+6+7+8+9+1<span class=\"_ _5\"></span>0+11)<span class=\"_ _5\"></span> 1.201 (491) 3.419 (36) (1) (199) 1.326 (238) (173) (2.280) (6) 2.522 13. Ingresos financieros<span class=\"_ _5\"></span>. - 13<span class=\"ls0\"> </span>(1) - - 48<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>14. Gastos financieros.<span class=\"_ _5\"></span> (119) (3) (309) - - (1) (252) (684) 15. Variaci\u00f3n de valor razo<span class=\"_ _5\"></span>nable en instrumentos<span class=\"_ _5\"></span> financieros.<span class=\"_ _5\"></span> - - - - - - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>16. Diferencias de c<span class=\"_ _5\"></span>ambio. - 346 71<span class=\"ls0\"> </span>5 - (70) - (528) 418 119 361 17. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones de instrumentos fina<span class=\"_ _5\"></span>ncieros.<span class=\"_ _5\"></span> - - 42<span class=\"ls0\"> </span>- - (86) (370) (414) A.2) RESULTADO FINA<span class=\"_ _5\"></span>NCIERO (12+13+14+<span class=\"_ _5\"></span>15+16) (119) 356 (197) 5 - (70) - - (567) (154) 119 (627) 18. Resultados de en<span class=\"_ _5\"></span>tidades valoradas po<span class=\"_ _5\"></span>r el m\u00e9todo d<span class=\"_ _5\"></span>e la participaci\u00f3n<span class=\"_ _6\"></span> (15) 1 (14) A.3) RESULTADO ANTE<span class=\"_ _5\"></span>S DE IMPUESTOS (<span class=\"_ _5\"></span>A.1+A.2)<span class=\"_ _5\"></span> 1.082 (135) 3.207 (31) (1) (269) 1.326 (238) (739) (2.435) 113 1.881 18. Impuesto sobre ben<span class=\"_ _5\"></span>eficios.<span class=\"_ _5\"></span> (113) (35) (1.996) - - (150) 1.792 (502) A.4) <span class=\"_ _21\"> </span>R<span class=\"_ _5\"></span>ESULTADO<span class=\"_ _5\"></span> <span class=\"_ _27\"> </span>DEL <span class=\"_ _27\"> </span>EJERC<span class=\"_ _5\"></span>ICIO <span class=\"_ _27\"> </span>P<span class=\"_ _5\"></span>ROCEDENTE <span class=\"_ _27\"> </span>D<span class=\"_ _5\"></span>E <span class=\"_ _27\"> </span>OPERACIO<span class=\"_ _5\"></span>NES CONTINUADAS (A.<span class=\"_ _5\"></span>3+17) 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 B) OPERACIONES INTERR<span class=\"_ _5\"></span>UMPIDAS<span class=\"_ _5\"></span> - - - - - - - - - - - 19. Resultado <span class=\"_ _5\"></span>del ejerc<span class=\"_ _5\"></span>icio p<span class=\"_ _5\"></span>rocedente <span class=\"_ _5\"></span>de op<span class=\"_ _5\"></span>eraciones <span class=\"_ _5\"></span>interrumpidas n<span class=\"_ _5\"></span>eto de impuestos. - A.5) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 A.6) SOCIOS EXTER<span class=\"_ _5\"></span>NOS - A.7) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 Inmovilizado Intan<span class=\"_ _2\"></span>gible (mile<span class=\"_ _2\"></span>s de euros) 2023<span class=\"ls0\"> </span>Traspasos y Variaciones de per\u00edmetro 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros 122<span class=\"ls0\"> </span>(6) 116<span class=\"ls0\"> </span>-  (90) 26<span class=\"ls0\"> </span>Total Coste 122<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>116<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros (31) 5 (26) -   - (26) Total Amortizaci<span class=\"_ _2\"></span>ones Acumulada<span class=\"_ _2\"></span>s (31)<span class=\"ls0\"> </span>5 (26)<span class=\"ls0\"> </span>- - (26)<span class=\"ls0\"> </span>Neto 91<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>- Al <span class=\"_ _b\"></span>cierre <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _14\"></span><span class=\"ls3\">2025</span> <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _b\"></span>existen<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>totalmente <span class=\"_ _14\"></span>amortizados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>so, <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or importe <span class=\"lse\">de</span> 26 miles de euros en <span class=\"ls3\">2025</span> <span class=\"ls4\">y <span class=\"ls8\">26</span></span> miles de euros en 2024. INMOVILZA<span class=\"_ _2\"></span>DO MATE<span class=\"_ _2\"></span>RIAL (miles d<span class=\"_ _2\"></span>e eur<span class=\"_ _2\"></span>os) 2023<span class=\"ls0\"> </span>Altas Bajas 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es 957<span class=\"ls0\"> </span>-  -  957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Total Coste<span class=\"_ _2\"></span> 957<span class=\"ls0\"> </span>- - 957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es (712) (156) -  (868) (172) 957<span class=\"ls0\"> </span>(83) Total <span class=\"_ _38\"> </span>Amortizacion<span class=\"_ _2\"></span>es Acumuladas<span class=\"_ _9\"></span> (712) (156) - (868) (172) 957<span class=\"ls0\"> </span>(83) Neto  245<span class=\"ls0\"> </span>(156) - 89<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>- 88<span class=\"_ _3c\"> </span>El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>al <span class=\"_ _25\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>activos <span class=\"_ _9\"></span>materiales <span class=\"_ _9\"></span>propiedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo es el siguiente: Inmovilizado Material Miles de euros Elemento Coste Amortizaci\u00f3n Deterioro Valor Neto Contable Valoraci\u00f3n 2025<span class=\"ls0\"> </span>Plusval\u00eda/Minusval\u00eda Otro inmovilizado material 581<span class=\"ls0\"> </span>(556) 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- Total 581<span class=\"ls0\"> </span>(556) 0 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>al <span class=\"_ _25\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>activos <span class=\"_ _9\"></span>materiales <span class=\"_ _9\"></span>propiedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo es el siguiente: Inmovilizado Material Miles de euros Elemento Coste Amortizaci\u00f3n Deterioro Valor Neto Contable Valoraci\u00f3n 2025<span class=\"ls0\"> </span>Plusval\u00eda/Minusval\u00eda Otro inmovilizado material 611<span class=\"ls0\"> </span>(576) - 35<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- Total 611<span class=\"ls0\"> </span>(576) - 35<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span><span class=\"ls11\">el<span class=\"ls0\"> <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2025<span class=\"_ _5\"></span>, <span class=\"_ _25\"></span>derivado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _25\"></span>variaciones </span></span>de valor razonable ha sido de 830 miles de euros netas del efecto impositivo. El <span class=\"_ _2\"></span>efecto <span class=\"_ _9\"></span>en el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>erivado <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>variaciones de valor razonable ha sido de 337 miles de euros netas del efecto impositivo. Inmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Edificio Iberi<span class=\"_ _2\"></span>a 823<span class=\"ls0\"> </span>758<span class=\"ls0\"> </span>Edificio Tambe<span class=\"_ _2\"></span>rlick 71<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> 84<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>Total ingres<span class=\"_ _2\"></span>os 978<span class=\"ls0\"> </span>1.014<span class=\"_ _3c\"> </span>nmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Edificio Iberi<span class=\"_ _2\"></span>a (149) (183) Edificio Tambe<span class=\"_ _2\"></span>rlick (11) (47) Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> (40) (48) Total gastos<span class=\"_ _2\"></span> (200) (278) Total ingres<span class=\"_ _2\"></span>os netos 778<span class=\"ls0\"> </span>73<span class=\"_ _3c\"> </span>25.<span class=\"ls0\">5<span class=\"ls13\">) </span>Otros gastos de explotaci\u00f3n y otros ingresos de explotaci\u00f3n </span>El detalle de otros gastos de explotaci\u00f3n es el siguiente en miles<span class=\"_ _2\"></span> de euros:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Servicios exteriores 1.817 2.074 Tributos 21<span class=\"ls0\">3 </span>178<span class=\"ls0\"> </span>P\u00e9rdidas, deterioros y variaci\u00f3n provisiones operac. Comerciales 2 43<span class=\"ls0\"> </span>Otros gastos de gesti\u00f3n - 16<span class=\"ls0\"> </span>Total 2.032<span class=\"ls0\"> </span>2.311<span class=\"ls0\"> </span>Por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cotros <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>explotaci\u00f3n\u201d, <span class=\"_ _6\"></span><span class=\"ff1\">en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span><span class=\"ls20\">se</span> <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _5\"></span>el </span>incremento <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>justiprecio <span class=\"_ _9\"></span>conseguido <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>expropiaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _2\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Terreno <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>T\u00e1nger, que fueron cobrados durante 2025. Estos ingresos ascienden a 1,36 millones de euros. 25.<span class=\"ls0\">6<span class=\"ls13\">) </span>Deterioro y resultados por enajenaciones del inmovilizado </span>El detalle d<span class=\"_ _2\"></span>e esta <span class=\"_ _2\"></span>partida <span class=\"_ _2\"></span>correspondiente a los <span class=\"_ _2\"></span>ejercicios 2025 <span class=\"ls21\">y </span>2024 es <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>siguiente, en <span class=\"_ _2\"></span>miles de euros:<span class=\"ff2\"> </span>(miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Deterioro o p\u00e9rdidas inmovilizado material (90) - P\u00e9rdidas por baja de inmovilizado (90) - Total (90) - En el <span class=\"_ _2\"></span>a\u00f1o 2025, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han d<span class=\"_ _2\"></span>ado de <span class=\"_ _2\"></span>baja todos<span class=\"_ _2\"></span> los c<span class=\"_ _2\"></span>ostes asociados a<span class=\"_ _2\"></span> la <span class=\"_ _2\"></span>solicitud <span class=\"_ _2\"></span>de licencia <span class=\"_ _2\"></span>para la concesi\u00f3n de La Playa de Balito en los que hab\u00eda incurrido Playful Space.<span class=\"_ _3c\"> </span>27.<span class=\"ls0\">3) Transacciones con partes vinculadas </span>(miles de euro<span class=\"_ _2\"></span>s) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Operaciones de venta existencias Garant\u00edas recibidas Alquileres (como arrendado<span class=\"_ _2\"></span>r) Alquileres (como arrendatario)<span class=\"_ _2\"></span> Ingresos financieros<span class=\"_ _2\"></span> Recepci\u00f3n<span class=\"_ _2\"></span> de servicios Operaciones de venta existencias Garant\u00edas recibidas Alquileres (como arrendado<span class=\"_ _2\"></span>r) Ingresos financieros<span class=\"_ _2\"></span> Gastos financieros<span class=\"_ _2\"></span> MTBren, S.A.<span class=\"_ _2\"></span> -  -  15<span class=\"ls0\"> </span>-  -  -  -  -  40<span class=\"ls0\"> </span>-  -  Inmobiliari<span class=\"_ _2\"></span>a Residenci<span class=\"_ _2\"></span>al Andaluc\u00ed<span class=\"_ _2\"></span>a -  -  -  88<span class=\"ls0\"> </span>-  -  -  -  -  -  -  Residencial<span class=\"_ _2\"></span> Quintana 1.500 -  -  -  -  -  -  -  -  35<span class=\"ls0\"> </span>-  Metambiente<span class=\"_ _2\"></span>, S.A. -  224<span class=\"ls0\"> </span>-  -  -  -  -  -  -  -  27<span class=\"ls0\"> </span>Marina Elite<span class=\"_ _2\"></span> -   - -  -  -  174<span class=\"ls0\"> </span>236<span class=\"ls0\"> </span>-  -  -  Onosolar Domi<span class=\"_ _2\"></span>nicana -   - -  -  -  -  571<span class=\"ls0\"> </span> - -  -  -  Antiguo Hote<span class=\"_ _2\"></span>l Europa  - -  -  -  12<span class=\"ls0\"> </span>-   - -  -  -  1.500 224<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>174<span class=\"ls0\"> </span>571<span class=\"ls0\"> </span>236<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>27.4 Saldos y Transacciones con Administradores y Alta Direcci\u00f3n El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sueldos <span class=\"_ _22\"></span>y <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ras <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cualquier <span class=\"_ _5\"></span>clase <span class=\"_ _6\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>los ejercicios <span class=\"_ _b\"></span>2025 <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>los <span class=\"_ _f\"></span>miembros <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>\u00f3rganos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>administraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>las <span class=\"_ _b\"></span>sociedades Montebalito ascendieron a: Concepto Miles de Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Retribuci\u00f3n  90<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>Otros - 60<span class=\"ff2 ls0\"> </span>Total 90<span class=\"ls0\"> </span>157<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "k)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Provisiones y contingencias </span></span>Las <span class=\"_ _18\"> </span>provisiones <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>cuantifican <span class=\"_ _14\"> </span>teniendo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>consideraci\u00f3n <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>mejor <span class=\"_ _14\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>isponible sobre las <span class=\"_ _2\"></span>consecuencias <span class=\"_ _2\"></span>del suceso <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el q<span class=\"_ _2\"></span>ue traen <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span> causa <span class=\"_ _9\"></span>y son reestimadas con ocasi\u00f3n <span class=\"_ _9\"></span>de cada <span class=\"_ _14\"> </span>cierre <span class=\"_ _18\"> </span>contable. <span class=\"_ _14\"></span>Se <span class=\"_ _14\"> </span>utilizan <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>afrontar <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>ob<span class=\"_ _5\"></span>ligaciones <span class=\"_ _14\"> </span>espec\u00edficas <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>cuales fueron  origi<span class=\"_ _2\"></span>nalmente <span class=\"_ _17\"> </span>reconocidas; <span class=\"_ _17\"> </span>procedi\u00e9ndose <span class=\"_ _18\"> </span>a  su <span class=\"_ _17\"> </span>reversi\u00f3n, <span class=\"_ _17\"> </span>total <span class=\"_ _18\"> </span>o  parcial,  c<span class=\"_ _2\"></span>uando dichas obligaciones dejan de existir o disminuyen. Los <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>estado <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>sit<span class=\"_ _5\"></span>uaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _22\"></span>Consolidado, sino que se informa sobre los mismos, conforme a los requerimientos de l<span class=\"_ _2\"></span>a NIC 37.<span class=\"_ _5\"></span> Las <span class=\"_ _2a\"> </span>provisiones <span class=\"_ _e\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>re<span class=\"_ _5\"></span>cogen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>el <span class=\"_ _e\"> </span>estado <span class=\"_ _2a\"> </span>situaci\u00f3n <span class=\"_ _2a\"> </span>fin<span class=\"_ _5\"></span>anciera <span class=\"_ _11\"> </span>se <span class=\"_ _e\"> </span>corresponden principalmente <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>lit<span class=\"_ _5\"></span>igios <span class=\"_ _f\"></span>laborales, <span class=\"_ _b\"></span>provision<span class=\"_ _5\"></span>\u00e1ndose <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>desembolso que los Administradores y los asesores legales del Grupo consideran proba<span class=\"_ _2\"></span>ble.<span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-402": {
   "value": "k)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Provisiones y contingencias </span></span>Las <span class=\"_ _18\"> </span>provisiones <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>cuantifican <span class=\"_ _14\"> </span>teniendo <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>consideraci\u00f3n <span class=\"_ _14\"> </span>la <span class=\"_ _18\"> </span>mejor <span class=\"_ _14\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>isponible sobre las <span class=\"_ _2\"></span>consecuencias <span class=\"_ _2\"></span>del suceso <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el q<span class=\"_ _2\"></span>ue traen <span class=\"_ _9\"></span>su<span class=\"_ _5\"></span> causa <span class=\"_ _9\"></span>y son reestimadas con ocasi\u00f3n <span class=\"_ _9\"></span>de cada <span class=\"_ _14\"> </span>cierre <span class=\"_ _18\"> </span>contable. <span class=\"_ _14\"></span>Se <span class=\"_ _14\"> </span>utilizan <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>afrontar <span class=\"_ _14\"> </span>las <span class=\"_ _14\"> </span>ob<span class=\"_ _5\"></span>ligaciones <span class=\"_ _14\"> </span>espec\u00edficas <span class=\"_ _14\"> </span>para <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>cuales fueron  origi<span class=\"_ _2\"></span>nalmente <span class=\"_ _17\"> </span>reconocidas; <span class=\"_ _17\"> </span>procedi\u00e9ndose <span class=\"_ _18\"> </span>a  su <span class=\"_ _17\"> </span>reversi\u00f3n, <span class=\"_ _17\"> </span>total <span class=\"_ _18\"> </span>o  parcial,  c<span class=\"_ _2\"></span>uando dichas obligaciones dejan de existir o disminuyen. Los <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>asivos <span class=\"_ _6\"></span>contingentes <span class=\"_ _22\"></span>no <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>reconocen <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>estado <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>sit<span class=\"_ _5\"></span>uaci\u00f3n <span class=\"_ _6\"></span>financiera <span class=\"_ _22\"></span>Consolidado, sino que se informa sobre los mismos, conforme a los requerimientos de l<span class=\"_ _2\"></span>a NIC 37.<span class=\"_ _5\"></span> Las <span class=\"_ _2a\"> </span>provisiones <span class=\"_ _e\"> </span>que <span class=\"_ _2a\"> </span>se <span class=\"_ _2a\"> </span>re<span class=\"_ _5\"></span>cogen <span class=\"_ _2a\"> </span>en <span class=\"_ _2a\"> </span>el <span class=\"_ _e\"> </span>estado <span class=\"_ _2a\"> </span>situaci\u00f3n <span class=\"_ _2a\"> </span>fin<span class=\"_ _5\"></span>anciera <span class=\"_ _11\"> </span>se <span class=\"_ _e\"> </span>corresponden principalmente <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>pasivos <span class=\"_ _f\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>lit<span class=\"_ _5\"></span>igios <span class=\"_ _f\"></span>laborales, <span class=\"_ _b\"></span>provision<span class=\"_ _5\"></span>\u00e1ndose <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>desembolso que los Administradores y los asesores legales del Grupo consideran proba<span class=\"_ _2\"></span>ble.<span class=\"_ _5\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-401": {
   "value": "l)<span class=\"ff6 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">Acciones de la Soci<span class=\"_ _5\"></span>edad Dominante  </span></span>La <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _6\"></span>propiedad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>consolidadas se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>resenta <span class=\"_ _6\"></span>minorando <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _6\"></span>Neto. <span class=\"_ _22\"></span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>2024, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>Sociedad Dominante no contaba con acciones propias.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "l)<span class=\"ff6 ls0\"> <span class=\"_ _32\"> </span><span class=\"ff2\">Acciones de la Soci<span class=\"_ _5\"></span>edad Dominante  </span></span>La <span class=\"_ _6\"></span>totalidad <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>acciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _6\"></span>propiedad <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>consolidadas se <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>resenta <span class=\"_ _6\"></span>minorando <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>Patrimonio <span class=\"_ _6\"></span>Neto. <span class=\"_ _22\"></span>Al <span class=\"_ _6\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>2024, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>Sociedad Dominante no contaba con acciones propias.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "m)<span class=\"ff6 ls0\"> <span class=\"_ _33\"> </span><span class=\"ff2 fs0\">Pasivo financiero y Patrimonio Neto <span class=\"fs5\"> </span></span></span>Los <span class=\"_ _22\"></span>pasivos <span class=\"_ _22\"></span>financieros <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>instrumentos <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>capital <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>clasifican <span class=\"_ _22\"></span>conforme <span class=\"_ _22\"></span>al <span class=\"_ _f\"></span>contenido <span class=\"_ _6\"></span>de los <span class=\"_ _9\"></span>acuerdos <span class=\"_ _9\"></span>contractuales <span class=\"_ _9\"></span>pactados. <span class=\"_ _9\"></span>Un <span class=\"_ _9\"></span>instrumento <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>capital <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>contrato <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>representa una participaci\u00f3n residual en el patrimonio del Grupo una vez deducidos todos sus pasivos. Los <span class=\"_ _18\"> </span>prin<span class=\"_ _5\"></span>cipales <span class=\"_ _18\"> </span>pasivos <span class=\"_ _18\"> </span>financieros <span class=\"_ _18\"> </span>mant<span class=\"_ _5\"></span>enidos <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>las <span class=\"_ _17\"> </span>sociedades <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo <span class=\"_ _17\"> </span>son <span class=\"_ _18\"> </span>pasivos financieros a vencimiento que se valoran a su coste amortizado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-403": {
   "value": "n)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Estados de Flujos de Efectivo  </span></span>En <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>estados <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>Flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Efectivo <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>utiliz<span class=\"_ _5\"></span>an <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>sigu<span class=\"_ _5\"></span>ientes <span class=\"_ _22\"></span>expresiones <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>sentido <span class=\"_ _22\"></span>que figura a continuaci\u00f3n:<span class=\"_ _3c\"> </span>Efectivo o <span class=\"_ _2\"></span>Equivalentes: <span class=\"_ _9\"></span>El efectivo comprende <span class=\"_ _9\"></span>tanto la <span class=\"_ _2\"></span>caja com<span class=\"_ _2\"></span>o los <span class=\"_ _9\"></span>dep\u00f3sitos bancarios <span class=\"_ _2\"></span>a l<span class=\"_ _2\"></span>a vista. <span class=\"_ _17\"> </span>Los <span class=\"_ _17\"> </span>equivalentes <span class=\"_ _18\"> </span>al  efectivo <span class=\"_ _17\"> </span>son <span class=\"_ _18\"> </span>instrumentos  fi<span class=\"_ _2\"></span>nancieros, <span class=\"_ _18\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _17\"> </span>forman <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>arte <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la gesti\u00f3n <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>ormal <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>Grupo, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>convertibles <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>efectivo, <span class=\"_ _22\"></span>tienen <span class=\"_ _6\"></span>vencimientos iniciales <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>superiores <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>mese<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>riesgo <span class=\"_ _5\"></span>poco <span class=\"_ _5\"></span>significativo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>camb<span class=\"_ _5\"></span>ios en su valor. Flujos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Efectivo: entradas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>salidas <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo o <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _9\"></span>medios equival<span class=\"_ _2\"></span>entes, <span class=\"_ _9\"></span>entendiendo por <span class=\"_ _18\"> </span>\u00e9stos <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>plaz<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>inferior <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>tres <span class=\"_ _14\"> </span>mese<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>gran <span class=\"_ _18\"> </span>liquidez <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>bajo <span class=\"_ _17\"> </span>riesgo <span class=\"_ _18\"> </span>de alteraciones en su valor.  Actividades <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n: <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>las activida<span class=\"_ _2\"></span>des q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>principal <span class=\"_ _2\"></span>fuente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingresos ordinarios <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _14\"> </span>como <span class=\"_ _18\"> </span>otras <span class=\"_ _18\"> </span>activid<span class=\"_ _5\"></span>ades <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>puedan <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>calificadas <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e inversi\u00f3n o financiaci\u00f3n.   Actividades <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>inversi\u00f3n: <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>adquisici\u00f3n, <span class=\"_ _22\"></span>enajenaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>disposici\u00f3n <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>medios <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivale<span class=\"_ _2\"></span>ntes.<span class=\"_ _3c\"> </span> <span class=\"_ _5\"></span> Actividades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>financiaci\u00f3n<span class=\"_ _5\"></span>: <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>producen <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>tama\u00f1o <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>composici\u00f3n del Patrimonio Neto y de los pasivos de car\u00e1cter financiero.  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "n)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Estados de Flujos de Efectivo  </span></span>En <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>estados <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>Flujos <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>Efectivo <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>utiliz<span class=\"_ _5\"></span>an <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>sigu<span class=\"_ _5\"></span>ientes <span class=\"_ _22\"></span>expresiones <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>sentido <span class=\"_ _22\"></span>que figura a continuaci\u00f3n:<span class=\"_ _3c\"> </span>Efectivo o <span class=\"_ _2\"></span>Equivalentes: <span class=\"_ _9\"></span>El efectivo comprende <span class=\"_ _9\"></span>tanto la <span class=\"_ _2\"></span>caja com<span class=\"_ _2\"></span>o los <span class=\"_ _9\"></span>dep\u00f3sitos bancarios <span class=\"_ _2\"></span>a l<span class=\"_ _2\"></span>a vista. <span class=\"_ _17\"> </span>Los <span class=\"_ _17\"> </span>equivalentes <span class=\"_ _18\"> </span>al  efectivo <span class=\"_ _17\"> </span>son <span class=\"_ _18\"> </span>instrumentos  fi<span class=\"_ _2\"></span>nancieros, <span class=\"_ _18\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _17\"> </span>forman <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>arte <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>la gesti\u00f3n <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>ormal <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>tesorer\u00eda <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>Grupo, <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>convertibles <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>efectivo, <span class=\"_ _22\"></span>tienen <span class=\"_ _6\"></span>vencimientos iniciales <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>superiores <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>mese<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>sujetos <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>un <span class=\"_ _6\"></span>riesgo <span class=\"_ _5\"></span>poco <span class=\"_ _5\"></span>significativo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>camb<span class=\"_ _5\"></span>ios en su valor. Flujos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>Efectivo: entradas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>salidas <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo o <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _9\"></span>medios equival<span class=\"_ _2\"></span>entes, <span class=\"_ _9\"></span>entendiendo por <span class=\"_ _18\"> </span>\u00e9stos <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>plaz<span class=\"_ _5\"></span>o <span class=\"_ _18\"> </span>inferior <span class=\"_ _18\"> </span>a <span class=\"_ _17\"> </span>tres <span class=\"_ _14\"> </span>mese<span class=\"_ _5\"></span>s <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>gran <span class=\"_ _18\"> </span>liquidez <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>bajo <span class=\"_ _17\"> </span>riesgo <span class=\"_ _18\"> </span>de alteraciones en su valor.  Actividades <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n: <span class=\"_ _2\"></span>son <span class=\"_ _9\"></span>las activida<span class=\"_ _2\"></span>des q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>principal <span class=\"_ _2\"></span>fuente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingresos ordinarios <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo, <span class=\"_ _18\"> </span>as\u00ed <span class=\"_ _14\"> </span>como <span class=\"_ _18\"> </span>otras <span class=\"_ _18\"> </span>activid<span class=\"_ _5\"></span>ades <span class=\"_ _14\"> </span>que <span class=\"_ _18\"> </span>no <span class=\"_ _18\"> </span>puedan <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>calificadas <span class=\"_ _18\"> </span>como <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e inversi\u00f3n o financiaci\u00f3n.   Actividades <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>inversi\u00f3n: <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>adquisici\u00f3n, <span class=\"_ _22\"></span>enajenaci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>o <span class=\"_ _22\"></span>disposici\u00f3n <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>medios <span class=\"_ _f\"></span>de<span class=\"_ _2\"></span> activos a largo plazo y otras inversiones no incluidas en el efectivo y sus equivale<span class=\"_ _2\"></span>ntes.<span class=\"_ _3c\"> </span>Actividades <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>financiaci\u00f3n<span class=\"_ _5\"></span>: <span class=\"_ _6\"></span>actividades <span class=\"_ _6\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>producen <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>tama\u00f1o <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>composici\u00f3n del Patrimonio Neto y de los pasivos de car\u00e1cter financiero.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "o)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Combinaci\u00f3n de negocios </span></span>La <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>control <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>sociedad <span class=\"_ _5\"></span>dependiente constituye <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>aplicar\u00e1 <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n. <span class=\"_ _25\"></span>El <span class=\"_ _2\"></span>coste de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>combinaci\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>etermina <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>agregaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>razonables <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>fecha <span class=\"_ _f\"></span>de adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _22\"></span>ced<span class=\"_ _5\"></span>idos, <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pasivos <span class=\"_ _b\"></span>incurridos <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>asumidos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de patrimonio <span class=\"_ _22\"></span>emitidos. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>honorarios <span class=\"_ _22\"></span>abonados <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>asesores <span class=\"_ _f\"></span>legales <span class=\"_ _6\"></span>u <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>profesionales <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue hayan <span class=\"_ _24\"> </span>intervenido <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>combinaci\u00f3n <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _1c\"> </span>gastos <span class=\"_ _24\"> </span>genera<span class=\"_ _5\"></span>dos <span class=\"_ _24\"> </span>internamente <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>estos conceptos se imputan directamente en la cuenta de resultados.<span class=\"_ _3c\"> </span>Si la <span class=\"_ _5\"></span>combinaci\u00f3n de negocios <span class=\"_ _5\"></span>se realiza p<span class=\"_ _5\"></span>or etapas, de <span class=\"_ _5\"></span>modo que con<span class=\"_ _5\"></span> anterioridad a <span class=\"_ _5\"></span>la fecha de adquisici\u00f3n (fecha de toma de control), exist\u00eda una inversi\u00f3n <span class=\"_ _2\"></span>previa, el Fondo de Comercio<span class=\"_ _2\"></span> o diferencia negativa se obtiene por la diferencia <span class=\"_ _2\"></span>entre: <span class=\"_ _5\"></span> \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _c\"> </span>coste <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>combinaci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>negocios, <span class=\"_ _c\"> </span>m\u00e1s <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>razonable <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>fecha <span class=\"_ _c\"> </span>de </span></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cualquier <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>previa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _9\"></span>adquirente <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _25\"></span>adquirida, y,<span class=\"_ _3c\"> </span>\u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>activos <span class=\"_ _14\"> </span>identificables <span class=\"_ _14\"> </span>adquiridos <span class=\"_ _14\"> </span>menos <span class=\"_ _18\"> </span>el <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>pasivos <span class=\"_ _14\"></span>asumidos, </span></span>determinado de acuerdo a lo indicado anteriormente. Cualquier beneficio <span class=\"_ _9\"></span>o p\u00e9rdida que su<span class=\"_ _2\"></span>rja como <span class=\"_ _9\"></span>consecuen<span class=\"_ _5\"></span>cia de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>a valor <span class=\"_ _9\"></span>razon<span class=\"_ _5\"></span>able en la <span class=\"_ _2\"></span>fecha en <span class=\"_ _9\"></span>que se obt<span class=\"_ _2\"></span>iene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>de la <span class=\"_ _9\"></span>participaci\u00f3n previa <span class=\"_ _2\"></span>existente <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>adquirida, <span class=\"_ _2\"></span>se reconocer\u00e1 <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _14\"> </span>cuenta <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>ganancias.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Si <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>anterioridad <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>in<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>esta participada <span class=\"_ _5\"></span>se hubiera valorado por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razonable, los <span class=\"_ _5\"></span>ajustes por valoraci\u00f3n pend<span class=\"_ _5\"></span>ientes de s<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mputados a<span class=\"_ _2\"></span>l r<span class=\"_ _2\"></span>esultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ransferir\u00e1n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>cu<span class=\"_ _5\"></span>enta <span class=\"_ _9\"></span>de p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancias. De <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>parte, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>presume <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>mejor <span class=\"_ _6\"></span>referente para estimar el valor razonable en la fecha de ad<span class=\"_ _2\"></span>quisici\u00f3n de cualquier participaci\u00f3n previa. <span class=\"_ _5\"></span> Si <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _6\"></span>concluirse<span class=\"_ _2\"></span> los <span class=\"_ _24\"> </span>procesos <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>valorac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _24\"> </span>necesarios <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>aplicar <span class=\"_ _1c\"> </span>el <span class=\"_ _24\"> </span>m\u00e9todo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _24\"> </span>descrito anteriormente, <span class=\"_ _d\"> </span>esta <span class=\"_ _d\"> </span>contabilizaci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _1c\"> </span>considera <span class=\"_ _d\"> </span>provisional, <span class=\"_ _d\"> </span>pudi\u00e9ndose <span class=\"_ _d\"> </span>ajust<span class=\"_ _6\"></span>ar <span class=\"_ _d\"> </span>dichos valores <span class=\"_ _6\"></span>provisionales <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>periodo <span class=\"_ _6\"></span>necesario <span class=\"_ _22\"></span>para <span class=\"_ _6\"></span>obtener <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>informaci\u00f3n <span class=\"_ _6\"></span>requerida <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>en ning\u00fan <span class=\"_ _6\"></span>caso <span class=\"_ _22\"></span>ser\u00e1 <span class=\"_ _6\"></span>superior <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>un <span class=\"_ _6\"></span>a\u00f1o. <span class=\"_ _22\"></span>Los <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>ajustes <span class=\"_ _22\"></span>realizados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>est<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>se contabilizan retroactivamente modificando la informaci\u00f3n comparativa si fuera necesario.  El <span class=\"_ _14\"></span>coste <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>la <span class=\"_ _b\"></span>comb<span class=\"_ _5\"></span>inaci\u00f3n <span class=\"_ _14\"></span>incluir\u00e1, <span class=\"_ _b\"></span>asimismo<span class=\"_ _5\"></span>, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>caso, <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _1c\"> </span>contingente <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>dependa <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>even<span class=\"_ _5\"></span>tos <span class=\"_ _d\"> </span>futuro<span class=\"_ _5\"></span>s <span class=\"_ _d\"> </span>o <span class=\"_ _1c\"> </span>del <span class=\"_ _d\"> </span>cump<span class=\"_ _5\"></span>limiento <span class=\"_ _d\"> </span>de condiciones <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>redeterminadas. <span class=\"_ _f\"></span>Los <span class=\"_ _b\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>las <span class=\"_ _b\"></span>contraprestaciones contingentes, <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>tengan <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>(que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exceder\u00e1 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>a\u00f1o desde <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>adquisici\u00f3n), <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>ad<span class=\"_ _5\"></span>icional <span class=\"_ _14\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _18\"> </span>se obtenga <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>hechos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>circunstancias <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>exist\u00eda<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>en dicha <span class=\"_ _18\"> </span>fech<span class=\"_ _5\"></span>a, <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>aju<span class=\"_ _5\"></span>star\u00e1 <span class=\"_ _18\"> </span>retrospectivamente <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>medio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>disminuci\u00f3n <span class=\"_ _18\"> </span>/ incremento en el fondo de comercio.<span class=\"_ _3c\"> </span>Los <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>posteriores <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>contingente <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>aju<span class=\"_ _5\"></span>stan contra resultados, <span class=\"_ _2\"></span>salvo <span class=\"_ _2\"></span>que dicha <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>haya si<span class=\"_ _2\"></span>do clasificada <span class=\"_ _9\"></span>como patrimonio e<span class=\"_ _9\"></span>n cuyo caso los cambios posteriores en su valor razonable no se reconocen<span class=\"_ _5\"></span>. El <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>negativa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>diferencia entre <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _9\"></span>razonables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ac<span class=\"_ _2\"></span>tivos <span class=\"_ _9\"></span>adquiridos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _9\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste de la combinaci\u00f3n, todo <span class=\"_ _2\"></span>ello referido a la fecha d<span class=\"_ _2\"></span>e adquisici\u00f3n. En el <span class=\"_ _5\"></span>supuesto excepcional <span class=\"_ _2\"></span>de que <span class=\"_ _5\"></span>surja una diferencia n<span class=\"_ _5\"></span>egativa en <span class=\"_ _5\"></span>la combinaci\u00f3n <span class=\"_ _5\"></span>\u00e9sta se <span class=\"_ _5\"></span>imputa a <span class=\"_ _5\"></span>la cuenta d<span class=\"_ _5\"></span>e p\u00e9rdidas y ganancias como un ingreso.  El fondo<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>comercio no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>se amor<span class=\"_ _2\"></span>tiza, <span class=\"_ _2\"></span>pero, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>anualmente, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>analiza <span class=\"_ _9\"></span>si existen <span class=\"_ _2\"></span>indicios de <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>cierre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>aliza <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioros <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e valor de <span class=\"_ _5\"></span>sus activos <span class=\"_ _5\"></span>o unidades <span class=\"_ _5\"></span>generadoras de <span class=\"_ _5\"></span>efectivo a <span class=\"_ _5\"></span>las que<span class=\"_ _6\"></span> haya asignado <span class=\"_ _5\"></span>un fondo <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span>comercio  y, <span class=\"_ _17\"> </span>en  caso <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  que <span class=\"_ _17\"> </span>los  h<span class=\"_ _2\"></span>ubiera,  comprueba, <span class=\"_ _17\"> </span>mediante  el <span class=\"_ _18\"> </span>denominado  \u201ctest  de<span class=\"_ _2\"></span> deterioro\u201d, <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>posib<span class=\"_ _5\"></span>le <span class=\"_ _f\"></span>existencia <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>reduzcan <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e dichos <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>un <span class=\"_ _17\"> </span>importe <span class=\"_ _14\"> </span>inferior <span class=\"_ _17\"> </span>al <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>su <span class=\"_ _14\"> </span>valor <span class=\"_ _17\"> </span>en <span class=\"_ _14\"> </span>libros. <span class=\"_ _18\"> </span>En <span class=\"_ _17\"> </span>el <span class=\"_ _14\"> </span>caso <span class=\"_ _17\"> </span>de <span class=\"_ _14\"> </span>qu<span class=\"_ _5\"></span>e  se <span class=\"_ _14\"> </span>deba reconocer <span class=\"_ _9\"></span>una <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>\u00e9rdida <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>unidad <span class=\"_ _9\"></span>generadora <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>hubiese asignado <span class=\"_ _5\"></span>todo <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio, se <span class=\"_ _6\"></span>reduce <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable del <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>correspond<span class=\"_ _5\"></span>iente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>dete<span class=\"_ _6\"></span>rioro <span class=\"_ _6\"></span>supera <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de \u00e9ste, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>segundo <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reduce, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>roporci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>activos<span class=\"_ _3c\"> </span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>hasta <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>siguientes: <span class=\"_ _6\"></span>su valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>venta<span class=\"_ _5\"></span>, su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>y cero. <span class=\"_ _9\"></span>Las co<span class=\"_ _2\"></span>rrecciones <span class=\"_ _9\"></span>valorativas por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>reversi\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios posteriores.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "o)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Combinaci\u00f3n de negocios </span></span>La <span class=\"_ _5\"></span>adquisici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _5\"></span>Dominante <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>control <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>sociedad <span class=\"_ _5\"></span>dependiente constituye <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>combinaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>aplicar\u00e1 <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n. <span class=\"_ _25\"></span>El <span class=\"_ _2\"></span>coste de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>combinaci\u00f3n <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>etermina <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>agregaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>valores <span class=\"_ _f\"></span>razonables <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>fecha <span class=\"_ _f\"></span>de adquisici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _b\"></span>activos <span class=\"_ _22\"></span>ced<span class=\"_ _5\"></span>idos, <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>pasivos <span class=\"_ _b\"></span>incurridos <span class=\"_ _f\"></span>o <span class=\"_ _f\"></span>asumidos <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>instrumentos <span class=\"_ _b\"></span>de patrimonio <span class=\"_ _22\"></span>emitidos. <span class=\"_ _22\"></span>Los <span class=\"_ _22\"></span>honorarios <span class=\"_ _22\"></span>abonados <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>asesores <span class=\"_ _f\"></span>legales <span class=\"_ _6\"></span>u <span class=\"_ _f\"></span>otros <span class=\"_ _22\"></span>profesionales <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue hayan <span class=\"_ _24\"> </span>intervenido <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>combinaci\u00f3n <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>los <span class=\"_ _1c\"> </span>gastos <span class=\"_ _24\"> </span>genera<span class=\"_ _5\"></span>dos <span class=\"_ _24\"> </span>internamente <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>estos conceptos se imputan directamente en la cuenta de resultados.<span class=\"_ _3c\"> </span>Si la <span class=\"_ _5\"></span>combinaci\u00f3n de negocios <span class=\"_ _5\"></span>se realiza p<span class=\"_ _5\"></span>or etapas, de <span class=\"_ _5\"></span>modo que con<span class=\"_ _5\"></span> anterioridad a <span class=\"_ _5\"></span>la fecha de adquisici\u00f3n (fecha de toma de control), exist\u00eda una inversi\u00f3n <span class=\"_ _2\"></span>previa, el Fondo de Comercio<span class=\"_ _2\"></span> o diferencia negativa se obtiene por la diferencia <span class=\"_ _2\"></span>entre: <span class=\"_ _5\"></span> \u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _c\"> </span>coste <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>combinaci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>negocios, <span class=\"_ _c\"> </span>m\u00e1s <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>valor <span class=\"_ _c\"> </span>razonable <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>fecha <span class=\"_ _c\"> </span>de </span></span>adquisici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>cualquier <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _9\"></span>previa <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>empresa <span class=\"_ _9\"></span>adquirente <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _25\"></span>adquirida, y,<span class=\"_ _3c\"> </span>\u2212<span class=\"ffc\"> <span class=\"_ _31\"> </span><span class=\"ff1\">El <span class=\"_ _14\"> </span>valor <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>activos <span class=\"_ _14\"> </span>identificables <span class=\"_ _14\"> </span>adquiridos <span class=\"_ _14\"> </span>menos <span class=\"_ _18\"> </span>el <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>pasivos <span class=\"_ _14\"></span>asumidos, </span></span>determinado de acuerdo a lo indicado anteriormente. Cualquier beneficio <span class=\"_ _9\"></span>o p\u00e9rdida que su<span class=\"_ _2\"></span>rja como <span class=\"_ _9\"></span>consecuen<span class=\"_ _5\"></span>cia de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>a valor <span class=\"_ _9\"></span>razon<span class=\"_ _5\"></span>able en la <span class=\"_ _2\"></span>fecha en <span class=\"_ _9\"></span>que se obt<span class=\"_ _2\"></span>iene el <span class=\"_ _2\"></span>control <span class=\"_ _2\"></span>de la <span class=\"_ _9\"></span>participaci\u00f3n previa <span class=\"_ _2\"></span>existente <span class=\"_ _2\"></span>en la <span class=\"_ _2\"></span>adquirida, <span class=\"_ _2\"></span>se reconocer\u00e1 <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _14\"> </span>cuenta <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>p\u00e9rdidas <span class=\"_ _b\"></span>y <span class=\"_ _14\"></span>ganancias.<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Si <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>anterioridad <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>in<span class=\"_ _5\"></span>versi\u00f3n <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>esta participada <span class=\"_ _5\"></span>se hubiera valorado por <span class=\"_ _5\"></span>su <span class=\"_ _5\"></span>valor razonable, los <span class=\"_ _5\"></span>ajustes por valoraci\u00f3n pend<span class=\"_ _5\"></span>ientes de s<span class=\"_ _2\"></span>er i<span class=\"_ _2\"></span>mputados a<span class=\"_ _2\"></span>l r<span class=\"_ _2\"></span>esultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ransferir\u00e1n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>cu<span class=\"_ _5\"></span>enta <span class=\"_ _9\"></span>de p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancias. De <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ra <span class=\"_ _5\"></span>parte, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>presume <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>coste <span class=\"_ _5\"></span>d<span class=\"_ _6\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>negocios <span class=\"_ _5\"></span>es <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>mejor <span class=\"_ _6\"></span>referente para estimar el valor razonable en la fecha de ad<span class=\"_ _2\"></span>quisici\u00f3n de cualquier participaci\u00f3n previa. <span class=\"_ _5\"></span> Si <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>fecha <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cierre <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>produce <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>pueden <span class=\"_ _6\"></span>concluirse<span class=\"_ _2\"></span> los <span class=\"_ _24\"> </span>procesos <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>valorac<span class=\"_ _2\"></span>i\u00f3n <span class=\"_ _24\"> </span>necesarios <span class=\"_ _24\"> </span>para <span class=\"_ _24\"> </span>aplicar <span class=\"_ _1c\"> </span>el <span class=\"_ _24\"> </span>m\u00e9todo <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>adquisici\u00f3n <span class=\"_ _24\"> </span>descrito anteriormente, <span class=\"_ _d\"> </span>esta <span class=\"_ _d\"> </span>contabilizaci\u00f3n <span class=\"_ _d\"> </span>se <span class=\"_ _1c\"> </span>considera <span class=\"_ _d\"> </span>provisional, <span class=\"_ _d\"> </span>pudi\u00e9ndose <span class=\"_ _d\"> </span>ajust<span class=\"_ _6\"></span>ar <span class=\"_ _d\"> </span>dichos valores <span class=\"_ _6\"></span>provisionales <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>periodo <span class=\"_ _6\"></span>necesario <span class=\"_ _22\"></span>para <span class=\"_ _6\"></span>obtener <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>informaci\u00f3n <span class=\"_ _6\"></span>requerida <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>en ning\u00fan <span class=\"_ _6\"></span>caso <span class=\"_ _22\"></span>ser\u00e1 <span class=\"_ _6\"></span>superior <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>un <span class=\"_ _6\"></span>a\u00f1o. <span class=\"_ _22\"></span>Los <span class=\"_ _6\"></span>efectos <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>ajustes <span class=\"_ _22\"></span>realizados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>est<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>periodo <span class=\"_ _6\"></span>se contabilizan retroactivamente modificando la informaci\u00f3n comparativa si fuera necesario.  El <span class=\"_ _14\"></span>coste <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>la <span class=\"_ _b\"></span>comb<span class=\"_ _5\"></span>inaci\u00f3n <span class=\"_ _14\"></span>incluir\u00e1, <span class=\"_ _b\"></span>asimismo<span class=\"_ _5\"></span>, <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>su <span class=\"_ _b\"></span>caso, <span class=\"_ _14\"></span>el <span class=\"_ _14\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _1c\"> </span>contingente <span class=\"_ _d\"> </span>que <span class=\"_ _1c\"> </span>dependa <span class=\"_ _1c\"> </span>de <span class=\"_ _d\"> </span>even<span class=\"_ _5\"></span>tos <span class=\"_ _d\"> </span>futuro<span class=\"_ _5\"></span>s <span class=\"_ _d\"> </span>o <span class=\"_ _1c\"> </span>del <span class=\"_ _d\"> </span>cump<span class=\"_ _5\"></span>limiento <span class=\"_ _d\"> </span>de condiciones <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>redeterminadas. <span class=\"_ _f\"></span>Los <span class=\"_ _b\"></span>cambios <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _b\"></span>razonable <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>las <span class=\"_ _b\"></span>contraprestaciones contingentes, <span class=\"_ _5\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>tengan <span class=\"_ _6\"></span>lugar <span class=\"_ _6\"></span>dentro <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>eriodo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>valoraci\u00f3n <span class=\"_ _5\"></span>(que <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exceder\u00e1 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>1 <span class=\"_ _6\"></span>a\u00f1o desde <span class=\"_ _18\"> </span>la <span class=\"_ _17\"> </span>fecha <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>adquisici\u00f3n), <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _18\"> </span>ser <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>resultado <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>ad<span class=\"_ _5\"></span>icional <span class=\"_ _14\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _18\"> </span>se obtenga <span class=\"_ _b\"></span>despu\u00e9s <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>f<span class=\"_ _2\"></span>echa <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>adqu<span class=\"_ _5\"></span>isici\u00f3n <span class=\"_ _b\"></span>sobre <span class=\"_ _b\"></span>hechos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>circunstancias <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>exist\u00eda<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>en dicha <span class=\"_ _18\"> </span>fech<span class=\"_ _5\"></span>a, <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>lo<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>que <span class=\"_ _18\"> </span>se <span class=\"_ _18\"> </span>aju<span class=\"_ _5\"></span>star\u00e1 <span class=\"_ _18\"> </span>retrospectivamente <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>medio <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>una <span class=\"_ _17\"> </span>disminuci\u00f3n <span class=\"_ _18\"> </span>/ incremento en el fondo de comercio.<span class=\"_ _3c\"> </span>Los <span class=\"_ _6\"></span>cambios <span class=\"_ _6\"></span>posteriores <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _22\"></span>contraprestaci\u00f3n <span class=\"_ _6\"></span>contingente <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>aju<span class=\"_ _5\"></span>stan contra resultados, <span class=\"_ _2\"></span>salvo <span class=\"_ _2\"></span>que dicha <span class=\"_ _2\"></span>contraprestaci\u00f3n <span class=\"_ _2\"></span>haya si<span class=\"_ _2\"></span>do clasificada <span class=\"_ _9\"></span>como patrimonio e<span class=\"_ _9\"></span>n cuyo caso los cambios posteriores en su valor razonable no se reconocen<span class=\"_ _5\"></span>. El <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>negativa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>diferencia entre <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _9\"></span>razonables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ac<span class=\"_ _2\"></span>tivos <span class=\"_ _9\"></span>adquiridos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _9\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste de la combinaci\u00f3n, todo <span class=\"_ _2\"></span>ello referido a la fecha d<span class=\"_ _2\"></span>e adquisici\u00f3n. En el <span class=\"_ _5\"></span>supuesto excepcional <span class=\"_ _2\"></span>de que <span class=\"_ _5\"></span>surja una diferencia n<span class=\"_ _5\"></span>egativa en <span class=\"_ _5\"></span>la combinaci\u00f3n <span class=\"_ _5\"></span>\u00e9sta se <span class=\"_ _5\"></span>imputa a <span class=\"_ _5\"></span>la cuenta d<span class=\"_ _5\"></span>e p\u00e9rdidas y ganancias como un ingreso.  El fondo<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>comercio no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>se amor<span class=\"_ _2\"></span>tiza, <span class=\"_ _2\"></span>pero, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>anualmente, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>analiza <span class=\"_ _9\"></span>si existen <span class=\"_ _2\"></span>indicios de <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>cierre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>aliza <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioros <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e valor de <span class=\"_ _5\"></span>sus activos <span class=\"_ _5\"></span>o unidades <span class=\"_ _5\"></span>generadoras de <span class=\"_ _5\"></span>efectivo a <span class=\"_ _5\"></span>las que<span class=\"_ _6\"></span> haya asignado <span class=\"_ _5\"></span>un fondo <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span>comercio  y, <span class=\"_ _17\"> </span>en  caso <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  que <span class=\"_ _17\"> </span>los  h<span class=\"_ _2\"></span>ubiera,  comprueba, <span class=\"_ _17\"> </span>mediante  el <span class=\"_ _18\"> </span>denominado  \u201ctest  de<span class=\"_ _2\"></span> deterioro\u201d, <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>posib<span class=\"_ _5\"></span>le <span class=\"_ _f\"></span>existencia <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>reduzcan <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e dichos <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>un <span class=\"_ _17\"> </span>importe <span class=\"_ _14\"> </span>inferior <span class=\"_ _17\"> </span>al <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>su <span class=\"_ _14\"> </span>valor <span class=\"_ _17\"> </span>en <span class=\"_ _14\"> </span>libros. <span class=\"_ _18\"> </span>En <span class=\"_ _17\"> </span>el <span class=\"_ _14\"> </span>caso <span class=\"_ _17\"> </span>de <span class=\"_ _14\"> </span>qu<span class=\"_ _5\"></span>e  se <span class=\"_ _14\"> </span>deba reconocer <span class=\"_ _9\"></span>una <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>\u00e9rdida <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>unidad <span class=\"_ _9\"></span>generadora <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>hubiese asignado <span class=\"_ _5\"></span>todo <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio, se <span class=\"_ _6\"></span>reduce <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable del <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>correspond<span class=\"_ _5\"></span>iente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>dete<span class=\"_ _6\"></span>rioro <span class=\"_ _6\"></span>supera <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de \u00e9ste, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>segundo <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reduce, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>roporci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>activos<span class=\"_ _3c\"> </span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>hasta <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>siguientes: <span class=\"_ _6\"></span>su valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>venta<span class=\"_ _5\"></span>, su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>y cero. <span class=\"_ _9\"></span>Las co<span class=\"_ _2\"></span>rrecciones <span class=\"_ _9\"></span>valorativas por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>reversi\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios posteriores.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "El <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>comercio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>diferencia <span class=\"_ _5\"></span>negativa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>combinaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>determina <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>diferencia entre <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _9\"></span>razonables <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ac<span class=\"_ _2\"></span>tivos <span class=\"_ _9\"></span>adquiridos <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>asumidos <span class=\"_ _9\"></span>registrados <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>coste de la combinaci\u00f3n, todo <span class=\"_ _2\"></span>ello referido a la fecha d<span class=\"_ _2\"></span>e adquisici\u00f3n. En el <span class=\"_ _5\"></span>supuesto excepcional <span class=\"_ _2\"></span>de que <span class=\"_ _5\"></span>surja una diferencia n<span class=\"_ _5\"></span>egativa en <span class=\"_ _5\"></span>la combinaci\u00f3n <span class=\"_ _5\"></span>\u00e9sta se <span class=\"_ _5\"></span>imputa a <span class=\"_ _5\"></span>la cuenta d<span class=\"_ _5\"></span>e p\u00e9rdidas y ganancias como un ingreso.  El fondo<span class=\"_ _2\"></span> de <span class=\"_ _9\"></span>comercio no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>se amor<span class=\"_ _2\"></span>tiza, <span class=\"_ _2\"></span>pero, al<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>menos <span class=\"_ _2\"></span>anualmente, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>analiza <span class=\"_ _9\"></span>si existen <span class=\"_ _2\"></span>indicios de <span class=\"_ _6\"></span>deterioro. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>cierre <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cada <span class=\"_ _6\"></span>ej<span class=\"_ _5\"></span>ercicio <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>an<span class=\"_ _5\"></span>aliza <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>existen <span class=\"_ _6\"></span>indicios <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>deterioros <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e valor de <span class=\"_ _5\"></span>sus activos <span class=\"_ _5\"></span>o unidades <span class=\"_ _5\"></span>generadoras de <span class=\"_ _5\"></span>efectivo a <span class=\"_ _5\"></span>las que<span class=\"_ _6\"></span> haya asignado <span class=\"_ _5\"></span>un fondo <span class=\"_ _5\"></span>de<span class=\"_ _3c\"> </span>comercio  y, <span class=\"_ _17\"> </span>en  caso <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  que <span class=\"_ _17\"> </span>los  h<span class=\"_ _2\"></span>ubiera,  comprueba, <span class=\"_ _17\"> </span>mediante  el <span class=\"_ _18\"> </span>denominado  \u201ctest  de<span class=\"_ _2\"></span> deterioro\u201d, <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>posib<span class=\"_ _5\"></span>le <span class=\"_ _f\"></span>existencia <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>p\u00e9rdidas <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>reduzcan <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>recuperable <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e dichos <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>un <span class=\"_ _17\"> </span>importe <span class=\"_ _14\"> </span>inferior <span class=\"_ _17\"> </span>al <span class=\"_ _14\"> </span>de <span class=\"_ _17\"> </span>su <span class=\"_ _14\"> </span>valor <span class=\"_ _17\"> </span>en <span class=\"_ _14\"> </span>libros. <span class=\"_ _18\"> </span>En <span class=\"_ _17\"> </span>el <span class=\"_ _14\"> </span>caso <span class=\"_ _17\"> </span>de <span class=\"_ _14\"> </span>qu<span class=\"_ _5\"></span>e  se <span class=\"_ _14\"> </span>deba reconocer <span class=\"_ _9\"></span>una <span class=\"_ _25\"></span>p<span class=\"_ _5\"></span>\u00e9rdida <span class=\"_ _25\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>unidad <span class=\"_ _9\"></span>generadora <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>efectivo <span class=\"_ _25\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>hubiese asignado <span class=\"_ _5\"></span>todo <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio, se <span class=\"_ _6\"></span>reduce <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>primer <span class=\"_ _5\"></span>lu<span class=\"_ _5\"></span>gar <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>contable del <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>correspond<span class=\"_ _5\"></span>iente <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>dicha <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>nidad. <span class=\"_ _6\"></span>Si <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>dete<span class=\"_ _6\"></span>rioro <span class=\"_ _6\"></span>supera <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de \u00e9ste, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>segundo <span class=\"_ _6\"></span>lugar, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>reduce, <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>roporci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>su <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>contable, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>resto <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>activos<span class=\"_ _3c\"> </span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>unidad <span class=\"_ _6\"></span>generadora <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>efectivo, <span class=\"_ _6\"></span>hasta <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>l\u00edmite <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>mayor <span class=\"_ _22\"></span>valor <span class=\"_ _6\"></span>entre <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>siguientes: <span class=\"_ _6\"></span>su valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>menos <span class=\"_ _9\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>venta<span class=\"_ _5\"></span>, su<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>en uso <span class=\"_ _9\"></span>y cero. <span class=\"_ _9\"></span>Las co<span class=\"_ _2\"></span>rrecciones <span class=\"_ _9\"></span>valorativas por <span class=\"_ _6\"></span>deterioro <span class=\"_ _6\"></span>reconocidas <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>fondo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>comercio <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>son <span class=\"_ _6\"></span>objeto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>reversi\u00f3n <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>ejercicios posteriores.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "NOTA 5. BENEFICIO / P\u00c9RDIDA POR ACCI\u00d3N<span class=\"ff1\"> </span>El <span class=\"_ _f\"></span>b<span class=\"_ _5\"></span>eneficio <span class=\"_ _f\"></span>o <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>acci\u00f3n <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>calcula <span class=\"_ _22\"></span>divid<span class=\"_ _5\"></span>iendo <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _f\"></span>atribuido <span class=\"_ _f\"></span>a <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>So<span class=\"_ _5\"></span>ciedad Dominante entre el <span class=\"_ _5\"></span>n\u00famero medio ponderado de acciones ordinarias du<span class=\"_ _5\"></span>rante dicho periodo, excluido el n\u00famero medio de las acciones propias mantenidas a lo largo del mismo. El <span class=\"_ _14\"> </span>c\u00e1lculo <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>beneficio <span class=\"_ _14\"> </span>por <span class=\"_ _14\"> </span>acci\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>correspondiente <span class=\"_ _14\"> </span>a <span class=\"_ _18\"> </span>los <span class=\"_ _14\"></span>a\u00f1os <span class=\"_ _14\"> </span>2025 <span class=\"_ _18\"> </span><span class=\"ls4\">y <span class=\"_ _14\"> </span></span>2024 <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>muestra <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> continuaci\u00f3n: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Resultado neto del ejercicio (miles de euros) 3.552 1.379 N\u00ba medio ponderado de acciones en circul<span class=\"_ _2\"></span>aci\u00f3n (miles de acciones) <span class=\"_ _5\"></span> 32.000 32.000 Beneficio b\u00e1sico por n\u00ba medio pond<span class=\"_ _2\"></span>erado de acciones 0,11 0,04 Beneficio b\u00e1sico de las operaciones continuadas 0,11 0,04 Durante <span class=\"_ _5\"></span>los ejercicios <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"ls3\">2024</span></span>, <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo n<span class=\"_ _5\"></span>o ha <span class=\"_ _5\"></span>realizado <span class=\"_ _5\"></span>operaci\u00f3n <span class=\"_ _5\"></span>alguna q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>provoque diluci\u00f3n, por l<span class=\"_ _9\"></span>o que el <span class=\"_ _2\"></span>beneficio b\u00e1sico <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or acci\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>coincide con el <span class=\"_ _9\"></span>beneficio diluido <span class=\"_ _2\"></span>por acc<span class=\"_ _2\"></span>i\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "0.04",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR/xbrli:shares"
   }
  },
  "fact-9": {
   "value": "NOTA 6. INFORMACI\u00d3N POR SEGMENTOS<span class=\"ff1\"> </span>a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Criterios de segmentaci\u00f3n </span></span>La <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _9\"></span>por segm<span class=\"_ _2\"></span>entos <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>estructura, e<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>primer l<span class=\"_ _2\"></span>ugar, <span class=\"_ _9\"></span>en funci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>distintas l\u00edn<span class=\"_ _2\"></span>eas de negocio del Grupo <span class=\"ls4\">y,</span> en segundo lugar, siguiendo una distribuci\u00f3n geogr\u00e1fica. Segmentos principales de negocio Las <span class=\"_ _b\"></span>l\u00edneas <span class=\"_ _14\"></span>de <span class=\"_ _f\"></span>nego<span class=\"_ _5\"></span>cio <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>describen <span class=\"_ _b\"></span>seguidamente <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _14\"></span>estableci<span class=\"_ _2\"></span>do <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>funci\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>la estructura organizativa del Grupo Montebalito en vigor al cierre del ejercicio 2025. Con dicha estructura, el Grupo pretende:<span class=\"_ _3c\"> </span>1.<span class=\"ls0\">- Dotar de recursos al Grupo. </span>2.- <span class=\"_ _2\"></span>Reducir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>deuda bancaria <span class=\"_ _9\"></span>vencida que <span class=\"_ _9\"></span>permitiera al <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>acceder <span class=\"_ _9\"></span>a nuevas <span class=\"_ _9\"></span>fuentes de<span class=\"_ _9\"></span> financiaci\u00f3n. 3.- Evoluci\u00f3n hacia una actividad de promoci\u00f3n y patrimonial<span class=\"ls13\">.<span class=\"_ _3c\"> </span></span>Por ello, la informaci\u00f3n segmentada por sectores de actividad se prese<span class=\"_ _2\"></span>nta dividida por:<span class=\"_ _5\"></span> 1.<span class=\"ffc ls0\"> <span class=\"_ _34\"> </span><span class=\"ff1\"> Actividad Patrimonial: Alquileres y prestaci\u00f3n de servicios de activos en renta.  </span></span>2.<span class=\"ls0\">      Actividad de Promoci\u00f3n. </span>3.<span class=\"ls0\">      Actividad de Construcci\u00f3n.<span class=\"_ _3c\"> </span></span>4.<span class=\"ls0\">      Otras <span class=\"_ _6\"></span>Actividades: <span class=\"_ _5\"></span>En <span class=\"_ _6\"></span>este <span class=\"_ _6\"></span>segm<span class=\"_ _5\"></span>ento <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span>globan <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>gest<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>tesorer\u00eda <span class=\"_ _6\"></span>adem\u00e1s <span class=\"_ _6\"></span>de </span>otros <span class=\"_ _14\"> </span>ingresos <span class=\"_ _14\"></span>y <span class=\"_ _14\"></span>gast<span class=\"_ _2\"></span>os <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>no <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _14\"></span>ser <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span>tribuidos <span class=\"_ _14\"></span>espec\u00edficamente <span class=\"_ _b\"></span>a <span class=\"_ _14\"> </span>ninguna <span class=\"_ _14\"> </span>l\u00ednea <span class=\"_ _14\"></span>de car\u00e1cter <span class=\"_ _14\"></span>o<span class=\"_ _2\"></span>perativo <span class=\"_ _b\"></span>o <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>son <span class=\"_ _14\"> </span>el <span class=\"_ _b\"></span>resultado <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>decisiones <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>afectan <span class=\"_ _14\"></span>gl<span class=\"_ _9\"></span>ob<span class=\"_ _5\"></span>almente <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>varias l\u00edneas de negocio. Distribuci\u00f3n geogr\u00e1fica<span class=\"_ _3c\"> </span>La <span class=\"_ _d\"> </span>actividad <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>grupo <span class=\"_ _d\"> </span>se <span class=\"_ _1c\"> </span>centra <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>Espa\u00f1a, <span class=\"_ _d\"> </span>Francia, <span class=\"_ _1c\"> </span>Ruman\u00eda<span class=\"_ _5\"></span>, <span class=\"_ _d\"> </span>Alemania, <span class=\"_ _d\"> </span>Brasil, <span class=\"_ _d\"> </span>Chile, Rep\u00fablica Dominicana, Marruecos y Panam\u00e1. b)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Bases y metodolog\u00eda de la informaci\u00f3n por segmentos de negocio </span></span>Cada sociedad del <span class=\"_ _5\"></span>Grupo se dedica, b\u00e1sicamente, a un <span class=\"_ _5\"></span>segmento del negocio. La in<span class=\"_ _5\"></span>formaci\u00f3n por segmentos que se <span class=\"_ _9\"></span>exp<span class=\"_ _5\"></span>one se basa <span class=\"_ _2\"></span>en la informaci\u00f3n c<span class=\"_ _2\"></span>ontable de dichas <span class=\"_ _2\"></span>sociedades. Se ha<span class=\"_ _9\"></span> mantenido <span class=\"_ _c\"> </span>la  misma <span class=\"_ _c\"> </span>estructura  de<span class=\"_ _5\"></span>l  Estado <span class=\"_ _c\"> </span>de  Resultados<span class=\"_ _5\"></span> <span class=\"_ _c\"> </span>al  ofrecer <span class=\"_ _c\"> </span>la  informaci\u00f3n <span class=\"_ _c\"> </span>por segmentos <span class=\"_ _24\"> </span>de <span class=\"_ _1c\"> </span>n<span class=\"_ _5\"></span>egocio. <span class=\"_ _1c\"> </span>Los <span class=\"_ _24\"> </span>activos <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>pasivos <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>segmentos <span class=\"_ _24\"> </span>son <span class=\"_ _1c\"> </span>los <span class=\"_ _24\"> </span>directamente relacionados <span class=\"_ _24\"> </span>con <span class=\"_ _1c\"> </span>la <span class=\"_ _24\"> </span>explotaci\u00f3n <span class=\"_ _1c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _24\"> </span>mismo, <span class=\"_ _1c\"> </span>m\u00e1s <span class=\"_ _24\"> </span>los <span class=\"_ _1c\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _24\"> </span>le <span class=\"_ _1c\"> </span>puedan <span class=\"_ _24\"> </span>ser <span class=\"_ _1c\"> </span>directamente atribuibles. La afectaci\u00f3n de cada sociedad se presenta en el siguiente esquema:<span class=\"_ _3c\"> </span>Patrimonio en Renta Promoci\u00f3n Otras Espa\u00f1a Europa Occidental  Europa del Este Norte de \u00c1frica Am\u00e9rica Central y Caribe Sudam\u00e9rica Montebalito, S.A<span class=\"_ _5\"></span>. \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Montebalito Canarias, S<span class=\"_ _5\"></span>.A. - \u221a<span class=\"ff1\"> </span>- \u221a<span class=\"ff1\"> </span>- - - - - Montebalito Europa SL<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - San Agust\u00edn Realty, S.L.<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span>-  \u221a<span class=\"ff1\"> </span>- - - - - Patrimonial Balito<span class=\"lse\">, </span>S.L.<span class=\"_ _5\"></span> \u221a<span class=\"ff1\"> </span>- - \u221a<span class=\"ff1\"> </span>- - - - - Residencial An<span class=\"_ _5\"></span>tioqu\u00eda, S.L.  - \u221a<span class=\"ff1\"> </span> - \u221a<span class=\"ff1\"> </span>- - - - - Residencial Palermo, S.<span class=\"_ _5\"></span>L. - \u221a<span class=\"ff1\"> </span> - \u221a<span class=\"ff1\"> </span>- - - - - Residencial Quintan<span class=\"_ _5\"></span>a, S.L.U.<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span> - \u221a<span class=\"ff1\"> </span>- - - - - Residencial Ap<span class=\"_ _5\"></span>olo, S.L.U. - \u221a<span class=\"ff1\"> </span> - \u221a<span class=\"ff1\"> </span>- - - - - Residencial Viridiana, S<span class=\"_ _5\"></span>.L.U. - \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Monteillunum, S.A<span class=\"_ _5\"></span>. - \u221a<span class=\"ff1\"> </span>- \u221a<span class=\"ff1\"> </span>- - - - - Playful Space, S.<span class=\"_ _5\"></span>L.U.  - \u221a<span class=\"ff1\"> </span>- \u221a<span class=\"ff1\"> </span>- - - - - Inmobiliaria Meridional Galle<span class=\"_ _5\"></span>ga, S.A.<span class=\"_ _5\"></span> \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Residencial Cies, S<span class=\"_ _5\"></span>.l. \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Residencial Carami\u00f1al, S.<span class=\"_ _5\"></span>L. \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Plaza de Compostela 17, S.<span class=\"_ _5\"></span>L. \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - Desarrollos Tur\u00edsticos Mo<span class=\"_ _5\"></span>g\u00e1n, S.L.<span class=\"_ _5\"></span> \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - SARL Meridional Pyrenees<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span>- - \u221a<span class=\"ff1\"> </span>- - - - Montebalito German Fun<span class=\"_ _5\"></span>d GMBH<span class=\"_ _5\"></span> \u221a<span class=\"ff1\"> </span>- - - \u221a<span class=\"ff1\"> </span>- - - - Talia Developments Tw<span class=\"_ _5\"></span>o, S.R.<span class=\"_ _5\"></span>L. - \u221a<span class=\"ff1\"> </span> - - - \u221a<span class=\"ff1\"> </span>- - - Inmobiliaria Meridional Marruec<span class=\"_ _5\"></span>os<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span>- - - - \u221a<span class=\"ff1\"> </span>- - Veiramar, S.A. \u221a<span class=\"ff1\"> </span>\u221a<span class=\"ff1\"> </span>- - - - - \u221a<span class=\"ff1\"> </span>- Inversiones Veiramar, S.L.U.<span class=\"_ _5\"></span> - - \u221a<span class=\"ff1\"> </span>- - - - \u221a<span class=\"ff1\"> </span>-  Montebalito Brasil. S.A.<span class=\"_ _5\"></span> - \u221a<span class=\"ff1\"> </span>- - - - - - \u221a<span class=\"ff1\"> </span>Invercasa, S<span class=\"_ _5\"></span>.L. - \u221a<span class=\"ff1\"> </span>- - - - - - \u221a<span class=\"ff1\"> </span>Club Meridional Dois,<span class=\"_ _5\"></span> S.L. - \u221a<span class=\"ff1\"> </span>- - - - - - \u221a<span class=\"ff1\"> </span>Inmobiliaria Astra, S.A<span class=\"_ _5\"></span>. - - \u221a<span class=\"ff1\"> </span>- - - - - \u221a<span class=\"ff1\"> </span>Inmobiliaria Peninsu<span class=\"_ _5\"></span>lar, S.L. - - \u221a<span class=\"ff1\"> </span>- - - - - \u221a<span class=\"ff1\"> </span>Metambiente Panam\u00e1,<span class=\"_ _5\"></span> S.A. - - \u221a<span class=\"ff1\"> </span>- - - - \u221a<span class=\"ff1\"> </span>- No existen ventas entre segmentos.<span class=\"_ _3c\"> </span>Informaci\u00f3n por segmentos principales: Ejercicio 2025  Ud. Miles de euros<span class=\"_ _5\"></span> CUENTA DE RESULT<span class=\"_ _5\"></span>ADOS POR SEGMENTO<span class=\"_ _5\"></span>S  PATRIMONIO EN RE<span class=\"_ _5\"></span>NTA PROMOCION RESTO DE ACTIVIDADES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA<span class=\"_ _5\"></span> ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA<span class=\"_ _5\"></span> BRASIL ESPA\u00d1A PANAMA A) OPERACIONES C<span class=\"_ _5\"></span>ONTINUADAS<span class=\"_ _5\"></span> 1. Importe neto de la cifra d<span class=\"_ _5\"></span>e negocios.<span class=\"_ _5\"></span> 874 106 6.123 - - 87<span class=\"ls0\"> </span>- - 7.190 2. Variaci\u00f3n de existen<span class=\"_ _5\"></span>cias de produ<span class=\"_ _5\"></span>ctos terminados y en cu<span class=\"_ _5\"></span>rso de fabricaci\u00f3n. - 3.989 - 53<span class=\"ls0\"> </span>- - (20) - 4.022 3. Trabajos realizado<span class=\"_ _5\"></span>s por la empresa para <span class=\"_ _5\"></span>su activo.<span class=\"_ _5\"></span> - - 2.486 - - - - (403) - 2.083 4. Aprovisionamientos.<span class=\"_ _5\"></span> - (5.185) - (53) 63<span class=\"ls0\"> </span>(9) - (5.184) 5. Otros ingresos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> - - - - - - - 6. Gastos de perso<span class=\"_ _5\"></span>nal. (41) (9) (4<span class=\"ls0\">1) </span>- - (35) (42) (591) (759) 7. Otros gastos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> (114) (40) (523) (1<span class=\"ls0\">2) </span>(13) (104) (162) (131) (926) (7) (2.032) 8. Valoraci\u00f3n inmuebles d<span class=\"_ _5\"></span>e inversi\u00f3n<span class=\"_ _5\"></span> 503 479 137 - - (0) 1.119 9. Amortizaci\u00f3n del inmo<span class=\"_ _5\"></span>vilizado.<span class=\"_ _5\"></span> - (4) - - - (1) (176) (181) 10. Imputaci\u00f3n de su<span class=\"_ _5\"></span>bvenciones<span class=\"_ _5\"></span> de inmovilizado no financ<span class=\"_ _5\"></span>iero y otras.<span class=\"_ _5\"></span> - - - - - - - - 11. Excesos de p<span class=\"_ _5\"></span>rovisiones. - - - - - - - - 12. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones del inmovilizado.<span class=\"_ _5\"></span> - - (90) - - - - (90) 13. Otros resultados<span class=\"_ _5\"></span> - - (24) 2 - 10<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>27 A.1) RESULTADO DE EXPLOT<span class=\"_ _5\"></span>ACI\u00d3N (1+2+<span class=\"_ _5\"></span>3+4+5+6+7+8+9+1<span class=\"_ _5\"></span>0+11)<span class=\"_ _5\"></span> 1.222 532 6.872 - (1<span class=\"ls0\">0) </span>(13) (41) (19<span class=\"ls24\">7)</span> (106) (2.057) (7) 6.195 13. Ingresos financieros<span class=\"_ _5\"></span>. - 36<span class=\"ls0\"> </span>- - - 27<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>14. Gastos financieros.<span class=\"_ _5\"></span> (105) - (418) - - (1) (263) (787) 15. Variaci\u00f3n de valor razo<span class=\"_ _5\"></span>nable en instrumentos<span class=\"_ _5\"></span> financieros.<span class=\"_ _5\"></span> - - 3 - - - - 3 16. Diferencias de c<span class=\"_ _5\"></span>ambio. - (2.837) (1) - (189) 0 486 209 119 (2.213) 17. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones de instrumentos fina<span class=\"_ _5\"></span>ncieros.<span class=\"_ _5\"></span> - - 1.200 - - (108) (447) 645 A.2) RESULTADO FINA<span class=\"_ _5\"></span>NCIERO (12+13+14+<span class=\"_ _5\"></span>15+16) (105) (2.801) 78<span class=\"ls0\">4 </span>- - (189) 0 - 404 (489) 119 (2.277) 18. Resultados de en<span class=\"_ _5\"></span>tidades valoradas po<span class=\"_ _5\"></span>r el m\u00e9todo d<span class=\"_ _5\"></span>e la participaci\u00f3n<span class=\"_ _6\"></span> 228 1 229 A.3) RESULTADO ANTE<span class=\"_ _5\"></span>S DE IMPUESTOS (<span class=\"_ _5\"></span>A.1+A.2)<span class=\"_ _5\"></span> 1.117 (2.269) 7.884 - (1<span class=\"ls0\">0) </span>(202) (4<span class=\"ls0\">1) </span>(197) 29<span class=\"ls0\">9 </span>(2.546) 112 4.147 18. Impuesto sobre ben<span class=\"_ _5\"></span>eficios.<span class=\"_ _5\"></span> (104) (275) (788) - - (119) 691 (595) A.4) <span class=\"_ _24\"> </span>RESULTADO <span class=\"_ _24\"> </span>DEL <span class=\"_ _24\"> </span>EJERCI<span class=\"_ _5\"></span>CIO <span class=\"_ _24\"> </span>PROC<span class=\"_ _5\"></span>EDENTE <span class=\"_ _24\"> </span>DE <span class=\"_ _24\"> </span>OPERACION<span class=\"_ _5\"></span>ES CONTINUADAS (A.<span class=\"_ _5\"></span>3+17) 1.013 (2.544) 7.096 - (1<span class=\"ls0\">0) </span>(202) (4<span class=\"ls0\">1) </span>(197) 18<span class=\"ls0\">0 </span>(1.855) 112 3.552 B) OPERACIONES INTERR<span class=\"_ _5\"></span>UMPIDAS<span class=\"_ _5\"></span> - - - - - - - - - - -  - 19. <span class=\"_ _9\"></span>Res<span class=\"_ _5\"></span>ultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>proceden<span class=\"_ _5\"></span>te <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>o<span class=\"_ _5\"></span>peraciones interrumpidas <span class=\"_ _9\"></span>neto<span class=\"_ _5\"></span> de impuestos.<span class=\"_ _5\"></span> -  -  -  -  -  -  -  -  -  -  -  - A.5) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 1.013 (2.544) 7.096 - (10) (202) (41) (197) 180 (1.855) 112 3.552 A.6) SOCIOS EXTER<span class=\"_ _5\"></span>NOS - A.7) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 1.013 (2.544) 7.096 - (10) (202) (41) (197) 180 (1.855) 112 3.552 Ejercicio 2024<span class=\"ff1\"> </span>Ud. Miles de euros<span class=\"_ _5\"></span> CUENTA DE RESULT<span class=\"_ _5\"></span>ADOS POR SEGMENTO<span class=\"_ _5\"></span>S  PATRIMONIO EN RE<span class=\"_ _5\"></span>NTA PROMOCION RESTO DE ACTIVIDAD<span class=\"_ _5\"></span>ES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA<span class=\"_ _5\"></span> ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA<span class=\"_ _5\"></span> BRASIL ESPA\u00d1A PANAMA A) OPERACIONES C<span class=\"_ _5\"></span>ONTINUADAS<span class=\"_ _5\"></span> 1. Importe neto de la cifra d<span class=\"_ _5\"></span>e negocios.<span class=\"_ _5\"></span> 888 (64) 8.115 - - 44<span class=\"ls0\"> </span>- - 8.983 2. Variaci\u00f3n de existen<span class=\"_ _5\"></span>cias de produ<span class=\"_ _5\"></span>ctos terminados y en cu<span class=\"_ _5\"></span>rso de fabricaci\u00f3n. - (2.054) - 325 - - (19) - (1.748) 3. Trabajos realizado<span class=\"_ _5\"></span>s por la empresa para <span class=\"_ _5\"></span>su activo.<span class=\"_ _5\"></span> - - - - - - - - - - 4. Aprovisionamientos.<span class=\"_ _5\"></span> - (2.561) - (453) (39) (34) - (3.087) 5. Otros ingresos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> - - - 1.366 - - 1.366 6. Gastos de perso<span class=\"_ _5\"></span>nal. (33) (8) (40) - - (34) (38) (522) (675) 7. Otros gastos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> (183) (48) (115) (36) (20) (71) (5) (204) (133) (1.492) (6) (2.311) 8. Valoraci\u00f3n inmuebles d<span class=\"_ _5\"></span>e inversi\u00f3n<span class=\"_ _5\"></span> 520 (366) 85<span class=\"ls0\"> </span>- - - 238 9. Amortizaci\u00f3n del inmo<span class=\"_ _5\"></span>vilizado.<span class=\"_ _5\"></span> - (5) - - - (2) (160) (168) 10. Imputaci\u00f3n de su<span class=\"_ _5\"></span>bvenciones<span class=\"_ _5\"></span> de inmovilizado no financ<span class=\"_ _5\"></span>iero y otras.<span class=\"_ _5\"></span> - - - - - - - - 11. Excesos de p<span class=\"_ _5\"></span>rovisiones. - - 13<span class=\"ls0\"> </span>- - - - 13<span class=\"ls0\"> </span>12. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones del inmovilizado.<span class=\"_ _5\"></span> - - - - - - - - 13. Otros resultados<span class=\"_ _5\"></span> 9 - (24) 19<span class=\"ls0\"> </span>4 9 (106) (89) A.1) RESULTADO DE EXPLOT<span class=\"_ _5\"></span>ACI\u00d3N (1+2+<span class=\"_ _5\"></span>3+4+5+6+7+8+9+1<span class=\"_ _5\"></span>0+11)<span class=\"_ _5\"></span> 1.201 (491) 3.419 (36) (1) (199) 1.326 (238) (173) (2.280) (6) 2.522 13. Ingresos financieros<span class=\"_ _5\"></span>. - 13<span class=\"ls0\"> </span>(1) - - 48<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>14. Gastos financieros.<span class=\"_ _5\"></span> (119) (3) (309) - - (1) (252) (684) 15. Variaci\u00f3n de valor razo<span class=\"_ _5\"></span>nable en instrumentos<span class=\"_ _5\"></span> financieros.<span class=\"_ _5\"></span> - - - - - - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>16. Diferencias de c<span class=\"_ _5\"></span>ambio. - 346 71<span class=\"ls0\"> </span>5 - (70) - (528) 418 119 361 17. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones de instrumentos fina<span class=\"_ _5\"></span>ncieros.<span class=\"_ _5\"></span> - - 42<span class=\"ls0\"> </span>- - (86) (370) (414) A.2) RESULTADO FINA<span class=\"_ _5\"></span>NCIERO (12+13+14+<span class=\"_ _5\"></span>15+16) (119) 356 (197) 5 - (70) - - (567) (154) 119 (627) 18. Resultados de en<span class=\"_ _5\"></span>tidades valoradas po<span class=\"_ _5\"></span>r el m\u00e9todo d<span class=\"_ _5\"></span>e la participaci\u00f3n<span class=\"_ _6\"></span> (15) 1 (14) A.3) RESULTADO ANTE<span class=\"_ _5\"></span>S DE IMPUESTOS (<span class=\"_ _5\"></span>A.1+A.2)<span class=\"_ _5\"></span> 1.082 (135) 3.207 (31) (1) (269) 1.326 (238) (739) (2.435) 113 1.881 18. Impuesto sobre ben<span class=\"_ _5\"></span>eficios.<span class=\"_ _5\"></span> (113) (35) (1.996) - - (150) 1.792 (502) A.4) <span class=\"_ _21\"> </span>R<span class=\"_ _5\"></span>ESULTADO<span class=\"_ _5\"></span> <span class=\"_ _27\"> </span>DEL <span class=\"_ _27\"> </span>EJERC<span class=\"_ _5\"></span>ICIO <span class=\"_ _27\"> </span>P<span class=\"_ _5\"></span>ROCEDENTE <span class=\"_ _27\"> </span>D<span class=\"_ _5\"></span>E <span class=\"_ _27\"> </span>OPERACIO<span class=\"_ _5\"></span>NES CONTINUADAS (A.<span class=\"_ _5\"></span>3+17) 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 B) OPERACIONES INTERR<span class=\"_ _5\"></span>UMPIDAS<span class=\"_ _5\"></span> - - - - - - - - - - - 19. Resultado <span class=\"_ _5\"></span>del ejerc<span class=\"_ _5\"></span>icio p<span class=\"_ _5\"></span>rocedente <span class=\"_ _5\"></span>de op<span class=\"_ _5\"></span>eraciones <span class=\"_ _5\"></span>interrumpidas n<span class=\"_ _5\"></span>eto de impuestos. - A.5) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 A.6) SOCIOS EXTER<span class=\"_ _5\"></span>NOS - A.7) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 Informaci\u00f3n de segmentos secundarios: El <span class=\"_ _22\"></span>cuad<span class=\"_ _5\"></span>ro <span class=\"_ _22\"></span>siguiente <span class=\"_ _f\"></span>muestra <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>desglose <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>determinados <span class=\"_ _f\"></span>saldos <span class=\"_ _22\"></span>consolidados <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>Grupo <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>acuerdo <span class=\"_ _f\"></span>con <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>distribuci\u00f3n <span class=\"_ _22\"></span>sectoria<span class=\"_ _22\"></span>l <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>las entidades que los originan: Ejercicio 2025:<span class=\"ff11\"> </span>(miles de euros) PATRIMONIO EN <span class=\"_ _2\"></span>RENTA PROMOCION RESTO DE ACTIVIDADES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA BRASIL ESPA\u00d1A PANAMA OTRA INFORMACI\u00d3N<span class=\"_ _2\"></span> Adiciones <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>activos <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>ijos <span class=\"_ _6\"></span>variaciones <span class=\"_ _22\"></span>de per\u00edmetr<span class=\"_ _2\"></span>o -  -  -  -  -  -  -  -  -  -  -  - Adiciones <span class=\"_ _2\"></span>de activos fijo<span class=\"_ _2\"></span>s 2.463 -  -  -  -  -  -  -  -  -  -  2.463 Baja <span class=\"_ _29\"> </span>de <span class=\"_ _29\"> </span>Activos <span class=\"_ _36\"> </span>fijos <span class=\"_ _29\"> </span>neto <span class=\"_ _29\"> </span>de amortizacione<span class=\"_ _2\"></span>s -  -  -  -  -  -  -  -  -  (90) -  (90) Baja <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>Activos <span class=\"_ _24\"> </span>fijos <span class=\"_ _24\"> </span>va<span class=\"_ _5\"></span>riaciones <span class=\"_ _24\"> </span>de per\u00edmetr<span class=\"_ _2\"></span>o -  -  -  -  -  -  -  -  -  -  -  - Amortizaci\u00f3n Ac<span class=\"_ _2\"></span>umulada  (157) (161) (43) (216) -  (577) P\u00e9rdidas <span class=\"_ _18\"> </span>acumuladas <span class=\"_ _18\"> </span>por<span class=\"_ _5\"></span> <span class=\"_ _17\"> </span>deterio<span class=\"_ _2\"></span>ro <span class=\"_ _17\"> </span>de activos fijo<span class=\"_ _2\"></span>s -  -  -  -  -  -  -  -  -  -  -  - P\u00e9rdidas <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>deter<span class=\"_ _2\"></span>ioro <span class=\"_ _18\"> </span>reconocidas <span class=\"_ _17\"> </span>en cuenta de<span class=\"_ _2\"></span> resultados -  -  -  -  -  -  -  -  -  -  -  - ESTADO DE SITU<span class=\"_ _2\"></span>ACI\u00d3N FINANCIE<span class=\"_ _2\"></span>RA ACTIVO Activos no<span class=\"_ _2\"></span> corrientes  18.235 3.956 5.576 1 - - - - 104<span class=\"ls0\"> </span>7.328 -  35.200 Activos c<span class=\"_ _2\"></span>orrientes  68<span class=\"ls0\"> </span>39.966 539<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>4.606 2.883 15.914 1.404 5.228 180<span class=\"ls0\"> </span>70.892 Participac<span class=\"_ _2\"></span>iones en empre<span class=\"_ _2\"></span>sas asociadas ACTIVO TOTAL CONSOL<span class=\"_ _2\"></span>IDADO 18.303<span class=\"ls0\"> </span>3.956<span class=\"ls0\"> </span>45.542<span class=\"ls0\"> </span>540<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>4.606<span class=\"ls0\"> </span>2.883<span class=\"ls0\"> </span>15.914<span class=\"ls0\"> </span>1.508<span class=\"ls0\"> </span>12.556<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>106.092<span class=\"ls0\"> </span>PASIVO Pasivos no c<span class=\"_ _2\"></span>orrientes  3.167 1.998 - - - - 939<span class=\"ls0\"> </span>703<span class=\"ls0\"> </span>4.994 -  11.801 Pasivos cor<span class=\"_ _2\"></span>rientes 538<span class=\"ls0\"> </span>5.056 3 2 - 1 359<span class=\"ls0\"> </span>661<span class=\"ls0\"> </span>8.898 -  15.518 PASIVO TOTAL CON<span class=\"_ _2\"></span>SOLIDADO 3.705<span class=\"ls0\"> </span>- 7.054<span class=\"ls0\"> </span>3 2 - 1 1.298<span class=\"ls0\"> </span>1.364<span class=\"ls0\"> </span>13.892<span class=\"ls0\"> </span>- 27.319<span class=\"ls0\"> </span>Ejercicio 2024:  (miles de euros) PATRIMONIO EN RENTA PROMOCION RESTO DE ACTIVIDADES Y NEGOCIOS TOTAL ESPA\u00d1A ALEMANIA BRASIL REPUBLICA DOMINICANA ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA BRASIL ESPA\u00d1A REPUBLICA DOMINICANA PANAMA OTRA INFORMACI\u00d3N Adiciones de activos fijos variaciones de per\u00edmetro - Adiciones de activos fijos 1 1 2 Baja de Activos fijos neto de amortizaciones - Baja de Activos fijos variaciones de per\u00edmetro (41) (41) Amortizaci\u00f3n Acumulada  (181) (161) (42) (218) (602) P\u00e9rdidas acumuladas por deterioro de activos fijos - P\u00e9rdidas <span class=\"_ _f\"> </span>por <span class=\"_ _22\"> </span>deterioro  recono<span class=\"_ _2\"></span>cidas  en<span class=\"_ _2\"></span> <span class=\"_ _f\"> </span>cuenta <span class=\"_ _22\"> </span>d<span class=\"_ _5\"></span>e resultados - ESTADO DE SITUACI\u00d3N FINANCIERA ACTIVO Activos no corrientes  17.626 - 37<span class=\"ls0\"> </span>4.410 9.654 (0) - - - - 19<span class=\"ls0\"> </span>7.987 39.733 Activos corrientes  52<span class=\"ls0\"> </span>5 155<span class=\"ls0\"> </span>31.606 520<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>3.746 3.224 18.666 1.227 3.241 57<span class=\"ls0\"> </span>62.599 Participaciones en empresas asociadas ACTIVO TOTAL CONSOLIDADO 17.678 5 192<span class=\"ls0\"> </span>4.410 41.260 520<span class=\"ls0\"> </span>100<span class=\"ls0\"> </span>3.746 3.224 18.666 1.246 11.228 - 57<span class=\"ls0\"> </span>102.332 PASIVO Pasivos no corrientes  3.592 - - 4.710 - - - - 988<span class=\"ls0\"> </span>197<span class=\"ls0\"> </span>10.691 20.177 Pasivos corrientes 522<span class=\"ls0\"> </span>48<span class=\"ls0\"> </span>324<span class=\"ls0\"> </span>1.931 3 4 12<span class=\"ls0\"> </span>1 238<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>2.441 5.543 PASIVO TOTAL CONSOLIDADO 4.114 48<span class=\"ls0\"> </span>324<span class=\"ls0\"> </span>- 6.641 3 4 12<span class=\"ls0\"> </span>1 1.225 216<span class=\"ls0\"> </span>13.132 - - 25.720 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Informaci\u00f3n por segmentos principales: Ejercicio 2025  Ud. Miles de euros<span class=\"_ _5\"></span> CUENTA DE RESULT<span class=\"_ _5\"></span>ADOS POR SEGMENTO<span class=\"_ _5\"></span>S  PATRIMONIO EN RE<span class=\"_ _5\"></span>NTA PROMOCION RESTO DE ACTIVIDADES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA<span class=\"_ _5\"></span> ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA<span class=\"_ _5\"></span> BRASIL ESPA\u00d1A PANAMA A) OPERACIONES C<span class=\"_ _5\"></span>ONTINUADAS<span class=\"_ _5\"></span> 1. Importe neto de la cifra d<span class=\"_ _5\"></span>e negocios.<span class=\"_ _5\"></span> 874 106 6.123 - - 87<span class=\"ls0\"> </span>- - 7.190 2. Variaci\u00f3n de existen<span class=\"_ _5\"></span>cias de produ<span class=\"_ _5\"></span>ctos terminados y en cu<span class=\"_ _5\"></span>rso de fabricaci\u00f3n. - 3.989 - 53<span class=\"ls0\"> </span>- - (20) - 4.022 3. Trabajos realizado<span class=\"_ _5\"></span>s por la empresa para <span class=\"_ _5\"></span>su activo.<span class=\"_ _5\"></span> - - 2.486 - - - - (403) - 2.083 4. Aprovisionamientos.<span class=\"_ _5\"></span> - (5.185) - (53) 63<span class=\"ls0\"> </span>(9) - (5.184) 5. Otros ingresos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> - - - - - - - 6. Gastos de perso<span class=\"_ _5\"></span>nal. (41) (9) (4<span class=\"ls0\">1) </span>- - (35) (42) (591) (759) 7. Otros gastos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> (114) (40) (523) (1<span class=\"ls0\">2) </span>(13) (104) (162) (131) (926) (7) (2.032) 8. Valoraci\u00f3n inmuebles d<span class=\"_ _5\"></span>e inversi\u00f3n<span class=\"_ _5\"></span> 503 479 137 - - (0) 1.119 9. Amortizaci\u00f3n del inmo<span class=\"_ _5\"></span>vilizado.<span class=\"_ _5\"></span> - (4) - - - (1) (176) (181) 10. Imputaci\u00f3n de su<span class=\"_ _5\"></span>bvenciones<span class=\"_ _5\"></span> de inmovilizado no financ<span class=\"_ _5\"></span>iero y otras.<span class=\"_ _5\"></span> - - - - - - - - 11. Excesos de p<span class=\"_ _5\"></span>rovisiones. - - - - - - - - 12. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones del inmovilizado.<span class=\"_ _5\"></span> - - (90) - - - - (90) 13. Otros resultados<span class=\"_ _5\"></span> - - (24) 2 - 10<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>27 A.1) RESULTADO DE EXPLOT<span class=\"_ _5\"></span>ACI\u00d3N (1+2+<span class=\"_ _5\"></span>3+4+5+6+7+8+9+1<span class=\"_ _5\"></span>0+11)<span class=\"_ _5\"></span> 1.222 532 6.872 - (1<span class=\"ls0\">0) </span>(13) (41) (19<span class=\"ls24\">7)</span> (106) (2.057) (7) 6.195 13. Ingresos financieros<span class=\"_ _5\"></span>. - 36<span class=\"ls0\"> </span>- - - 27<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>14. Gastos financieros.<span class=\"_ _5\"></span> (105) - (418) - - (1) (263) (787) 15. Variaci\u00f3n de valor razo<span class=\"_ _5\"></span>nable en instrumentos<span class=\"_ _5\"></span> financieros.<span class=\"_ _5\"></span> - - 3 - - - - 3 16. Diferencias de c<span class=\"_ _5\"></span>ambio. - (2.837) (1) - (189) 0 486 209 119 (2.213) 17. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones de instrumentos fina<span class=\"_ _5\"></span>ncieros.<span class=\"_ _5\"></span> - - 1.200 - - (108) (447) 645 A.2) RESULTADO FINA<span class=\"_ _5\"></span>NCIERO (12+13+14+<span class=\"_ _5\"></span>15+16) (105) (2.801) 78<span class=\"ls0\">4 </span>- - (189) 0 - 404 (489) 119 (2.277) 18. Resultados de en<span class=\"_ _5\"></span>tidades valoradas po<span class=\"_ _5\"></span>r el m\u00e9todo d<span class=\"_ _5\"></span>e la participaci\u00f3n<span class=\"_ _6\"></span> 228 1 229 A.3) RESULTADO ANTE<span class=\"_ _5\"></span>S DE IMPUESTOS (<span class=\"_ _5\"></span>A.1+A.2)<span class=\"_ _5\"></span> 1.117 (2.269) 7.884 - (1<span class=\"ls0\">0) </span>(202) (4<span class=\"ls0\">1) </span>(197) 29<span class=\"ls0\">9 </span>(2.546) 112 4.147 18. Impuesto sobre ben<span class=\"_ _5\"></span>eficios.<span class=\"_ _5\"></span> (104) (275) (788) - - (119) 691 (595) A.4) <span class=\"_ _24\"> </span>RESULTADO <span class=\"_ _24\"> </span>DEL <span class=\"_ _24\"> </span>EJERCI<span class=\"_ _5\"></span>CIO <span class=\"_ _24\"> </span>PROC<span class=\"_ _5\"></span>EDENTE <span class=\"_ _24\"> </span>DE <span class=\"_ _24\"> </span>OPERACION<span class=\"_ _5\"></span>ES CONTINUADAS (A.<span class=\"_ _5\"></span>3+17) 1.013 (2.544) 7.096 - (1<span class=\"ls0\">0) </span>(202) (4<span class=\"ls0\">1) </span>(197) 18<span class=\"ls0\">0 </span>(1.855) 112 3.552 B) OPERACIONES INTERR<span class=\"_ _5\"></span>UMPIDAS<span class=\"_ _5\"></span> - - - - - - - - - - -  - 19. <span class=\"_ _9\"></span>Res<span class=\"_ _5\"></span>ultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>proceden<span class=\"_ _5\"></span>te <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>o<span class=\"_ _5\"></span>peraciones interrumpidas <span class=\"_ _9\"></span>neto<span class=\"_ _5\"></span> de impuestos.<span class=\"_ _5\"></span> -  -  -  -  -  -  -  -  -  -  -  - A.5) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 1.013 (2.544) 7.096 - (10) (202) (41) (197) 180 (1.855) 112 3.552 A.6) SOCIOS EXTER<span class=\"_ _5\"></span>NOS - A.7) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 1.013 (2.544) 7.096 - (10) (202) (41) (197) 180 (1.855) 112 3.552 Ejercicio 2024<span class=\"ff1\"> </span>Ud. Miles de euros<span class=\"_ _5\"></span> CUENTA DE RESULT<span class=\"_ _5\"></span>ADOS POR SEGMENTO<span class=\"_ _5\"></span>S  PATRIMONIO EN RE<span class=\"_ _5\"></span>NTA PROMOCION RESTO DE ACTIVIDAD<span class=\"_ _5\"></span>ES Y NEGOCIOS TOTAL ESPA\u00d1A REPUBLICA DOMINICANA<span class=\"_ _5\"></span> ESPA\u00d1A CHILE FRANCIA RUMANIA MARRUECOS REPUBLICA DOMINICANA<span class=\"_ _5\"></span> BRASIL ESPA\u00d1A PANAMA A) OPERACIONES C<span class=\"_ _5\"></span>ONTINUADAS<span class=\"_ _5\"></span> 1. Importe neto de la cifra d<span class=\"_ _5\"></span>e negocios.<span class=\"_ _5\"></span> 888 (64) 8.115 - - 44<span class=\"ls0\"> </span>- - 8.983 2. Variaci\u00f3n de existen<span class=\"_ _5\"></span>cias de produ<span class=\"_ _5\"></span>ctos terminados y en cu<span class=\"_ _5\"></span>rso de fabricaci\u00f3n. - (2.054) - 325 - - (19) - (1.748) 3. Trabajos realizado<span class=\"_ _5\"></span>s por la empresa para <span class=\"_ _5\"></span>su activo.<span class=\"_ _5\"></span> - - - - - - - - - - 4. Aprovisionamientos.<span class=\"_ _5\"></span> - (2.561) - (453) (39) (34) - (3.087) 5. Otros ingresos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> - - - 1.366 - - 1.366 6. Gastos de perso<span class=\"_ _5\"></span>nal. (33) (8) (40) - - (34) (38) (522) (675) 7. Otros gastos d<span class=\"_ _5\"></span>e explotaci\u00f3n.<span class=\"_ _5\"></span> (183) (48) (115) (36) (20) (71) (5) (204) (133) (1.492) (6) (2.311) 8. Valoraci\u00f3n inmuebles d<span class=\"_ _5\"></span>e inversi\u00f3n<span class=\"_ _5\"></span> 520 (366) 85<span class=\"ls0\"> </span>- - - 238 9. Amortizaci\u00f3n del inmo<span class=\"_ _5\"></span>vilizado.<span class=\"_ _5\"></span> - (5) - - - (2) (160) (168) 10. Imputaci\u00f3n de su<span class=\"_ _5\"></span>bvenciones<span class=\"_ _5\"></span> de inmovilizado no financ<span class=\"_ _5\"></span>iero y otras.<span class=\"_ _5\"></span> - - - - - - - - 11. Excesos de p<span class=\"_ _5\"></span>rovisiones. - - 13<span class=\"ls0\"> </span>- - - - 13<span class=\"ls0\"> </span>12. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones del inmovilizado.<span class=\"_ _5\"></span> - - - - - - - - 13. Otros resultados<span class=\"_ _5\"></span> 9 - (24) 19<span class=\"ls0\"> </span>4 9 (106) (89) A.1) RESULTADO DE EXPLOT<span class=\"_ _5\"></span>ACI\u00d3N (1+2+<span class=\"_ _5\"></span>3+4+5+6+7+8+9+1<span class=\"_ _5\"></span>0+11)<span class=\"_ _5\"></span> 1.201 (491) 3.419 (36) (1) (199) 1.326 (238) (173) (2.280) (6) 2.522 13. Ingresos financieros<span class=\"_ _5\"></span>. - 13<span class=\"ls0\"> </span>(1) - - 48<span class=\"ls0\"> </span>36<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>14. Gastos financieros.<span class=\"_ _5\"></span> (119) (3) (309) - - (1) (252) (684) 15. Variaci\u00f3n de valor razo<span class=\"_ _5\"></span>nable en instrumentos<span class=\"_ _5\"></span> financieros.<span class=\"_ _5\"></span> - - - - - - 14<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>16. Diferencias de c<span class=\"_ _5\"></span>ambio. - 346 71<span class=\"ls0\"> </span>5 - (70) - (528) 418 119 361 17. Deterioro y resultad<span class=\"_ _5\"></span>o por enajen<span class=\"_ _5\"></span>aciones de instrumentos fina<span class=\"_ _5\"></span>ncieros.<span class=\"_ _5\"></span> - - 42<span class=\"ls0\"> </span>- - (86) (370) (414) A.2) RESULTADO FINA<span class=\"_ _5\"></span>NCIERO (12+13+14+<span class=\"_ _5\"></span>15+16) (119) 356 (197) 5 - (70) - - (567) (154) 119 (627) 18. Resultados de en<span class=\"_ _5\"></span>tidades valoradas po<span class=\"_ _5\"></span>r el m\u00e9todo d<span class=\"_ _5\"></span>e la participaci\u00f3n<span class=\"_ _6\"></span> (15) 1 (14) A.3) RESULTADO ANTE<span class=\"_ _5\"></span>S DE IMPUESTOS (<span class=\"_ _5\"></span>A.1+A.2)<span class=\"_ _5\"></span> 1.082 (135) 3.207 (31) (1) (269) 1.326 (238) (739) (2.435) 113 1.881 18. Impuesto sobre ben<span class=\"_ _5\"></span>eficios.<span class=\"_ _5\"></span> (113) (35) (1.996) - - (150) 1.792 (502) A.4) <span class=\"_ _21\"> </span>R<span class=\"_ _5\"></span>ESULTADO<span class=\"_ _5\"></span> <span class=\"_ _27\"> </span>DEL <span class=\"_ _27\"> </span>EJERC<span class=\"_ _5\"></span>ICIO <span class=\"_ _27\"> </span>P<span class=\"_ _5\"></span>ROCEDENTE <span class=\"_ _27\"> </span>D<span class=\"_ _5\"></span>E <span class=\"_ _27\"> </span>OPERACIO<span class=\"_ _5\"></span>NES CONTINUADAS (A.<span class=\"_ _5\"></span>3+17) 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 B) OPERACIONES INTERR<span class=\"_ _5\"></span>UMPIDAS<span class=\"_ _5\"></span> - - - - - - - - - - - 19. Resultado <span class=\"_ _5\"></span>del ejerc<span class=\"_ _5\"></span>icio p<span class=\"_ _5\"></span>rocedente <span class=\"_ _5\"></span>de op<span class=\"_ _5\"></span>eraciones <span class=\"_ _5\"></span>interrumpidas n<span class=\"_ _5\"></span>eto de impuestos. - A.5) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 A.6) SOCIOS EXTER<span class=\"_ _5\"></span>NOS - A.7) RESULTADO DEL <span class=\"_ _5\"></span>EJERCICIO (A.4+18)<span class=\"_ _5\"></span> 969 (170) 1.211 (31) (1) (269) 1.326 (238) (889) (642) 113 1.379 11.2)<span class=\"ls0\">  Arrendamientos operativos (el Grupo c<span class=\"_ _2\"></span>omo arrendador)<span class=\"_ _5\"></span> </span>Los <span class=\"_ _b\"></span>principales <span class=\"_ _14\"></span>ingresos <span class=\"_ _f\"></span>por <span class=\"_ _14\"></span>arrendamie<span class=\"_ _2\"></span>ntos <span class=\"_ _b\"></span>operativos <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>grupo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _14\"></span>con <span class=\"_ _f\"></span>los generados <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>los <span class=\"_ _11\"> </span>inmuebles <span class=\"_ _1a\"> </span>de <span class=\"_ _11\"> </span>inversi\u00f3n <span class=\"_ _19\"> </span>en <span class=\"_ _11\"> </span>renta, <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>escritos <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>n<span class=\"_ _5\"></span>ota <span class=\"_ _11\"> </span><span class=\"ls3\">10<span class=\"_ _2\"></span><span class=\"ls0\">, <span class=\"_ _19\"> </span><span class=\"ls4\">y <span class=\"_ _11\"> </span></span>del<span class=\"_ _2\"></span> </span></span>subarrendamiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ter<span class=\"_ _5\"></span>cio <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>oficinas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>calle <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>Mar\u00eda <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Molina <span class=\"_ _22\"></span>(Madrid) <span class=\"_ _6\"></span>hasta marzo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>otra <span class=\"_ _22\"></span>entidad <span class=\"_ _22\"></span>vinculada <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>Grupo,<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>cuyo <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>ascendido <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span><span class=\"ls3\">15</span> <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de euros (en el <span class=\"_ _2\"></span>a\u00f1o 2024<span class=\"_ _2\"></span> los ingres<span class=\"_ _2\"></span>os por s<span class=\"_ _2\"></span>ubarrendamiento de <span class=\"_ _9\"></span>las oficinas fueron de 40 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de euros)<span class=\"ls13\">. </span> NOTA 25. INGRESOS Y GASTOS<span class=\"ff1\"> </span>25.1) Importe neto de la cifra de negocios El importe neto de la cifra de negocios seg\u00fan \u00e1rea<span class=\"_ _2\"></span>s de actividad y regi\u00f3n es como sigue: \u00c1rea Importe (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>\u00c1rea Inmobiliaria Alquileres: 958<span class=\"ls0\"> </span>1.069<span class=\"ls0\"> </span>Espa\u00f1a 874<span class=\"ls0\"> </span>888<span class=\"ls0\"> </span>Rep\u00fablica Dominicana 84<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>Venta de Activos 22<span class=\"ls0\"> </span>(245) Rep\u00fablica Dominicana 22<span class=\"ls0\"> </span>(245) Subtotal: 980<span class=\"ls0\"> </span>824<span class=\"ls0\"> </span>\u00c1rea Promoci\u00f3n: 6.210<span class=\"ls0\"> </span>8.159<span class=\"ls0\"> </span>Espa\u00f1a 6.123 8.115 Brasil 87<span class=\"ls0\"> </span>44<span class=\"ls0\"> </span>Subtotal: 6.210<span class=\"ls0\"> </span>8.159<span class=\"ls0\"> </span>Total 7.190<span class=\"ls0\"> </span>8.983<span class=\"ls0\"> </span><div class=\"c w2 h61 gs8c8\"><div class=\"t m0 x1 h2 ya6d ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf ya6e ff2 fs0 fc0 sc0 ls3 ws0\">27.<span class=\"ls0\">3) Transacciones con partes vinculadas </span></div><div class=\"t m0 x1 h2 ya6f ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2a1 h93 gs8c9\"><div class=\"t m0 x6 h44 y472 ff2 fsc fc0 sc0 ls0 ws0\">(miles de euro<span class=\"_ _2\"></span>s) </div></div><div class=\"c w2a2 h48 gs8ca\"><div class=\"t m0 x3a h44 y18e ff2 fsc fc0 sc0 ls1d ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w2a3 h48 gs8cb\"><div class=\"t m0 x8d h44 y18e ff2 fsc fc0 sc0 ls1d ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w87 h94 gs8cc\"><div class=\"t m0 x23 h95 ya72 ff2 fs10 fc0 sc0 ls0 ws0\">Operaciones </div><div class=\"t m0 x1b h95 y505 ff2 fs10 fc0 sc0 ls0 ws0\">de venta </div><div class=\"t m0 x66 h95 ya73 ff2 fs10 fc0 sc0 ls0 ws0\">existencias </div></div><div class=\"c w2a4 h94 gs8cd\"><div class=\"t m0 x27 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Garant\u00edas </div><div class=\"t m0 x23 h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">recibidas </div></div><div class=\"c w2a5 h94 gs8ce\"><div class=\"t m0 x66 h95 ya72 ff2 fs10 fc0 sc0 ls0 ws0\">Alquileres </div><div class=\"t m0 x19 h95 y505 ff2 fs10 fc0 sc0 ls0 ws0\">(como </div><div class=\"t m0 x23 h95 ya73 ff2 fs10 fc0 sc0 ls0 ws0\">arrendado<span class=\"_ _2\"></span>r) </div></div><div class=\"c w48 h94 gs8cf\"><div class=\"t m0 x1b h95 ya72 ff2 fs10 fc0 sc0 ls0 ws0\">Alquileres </div><div class=\"t m0 x17 h95 y505 ff2 fs10 fc0 sc0 ls0 ws0\">(como </div><div class=\"t m0 x23 h95 ya73 ff2 fs10 fc0 sc0 ls0 ws0\">arrendatario)<span class=\"_ _2\"></span> </div></div><div class=\"c w2a6 h94 gs8d0\"><div class=\"t m0 x66 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Ingresos </div><div class=\"t m0 x27 h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">financieros<span class=\"_ _2\"></span> </div></div><div class=\"c w2a7 h94 gs8d1\"><div class=\"t m0 x23 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Recepci\u00f3n<span class=\"_ _2\"></span> </div><div class=\"t m0 xa h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">de servicios </div></div><div class=\"c w87 h94 gs8d2\"><div class=\"t m0 x23 h95 ya72 ff2 fs10 fc0 sc0 ls0 ws0\">Operaciones </div><div class=\"t m0 x1b h95 y505 ff2 fs10 fc0 sc0 ls0 ws0\">de venta </div><div class=\"t m0 x66 h95 ya73 ff2 fs10 fc0 sc0 ls0 ws0\">existencias </div></div><div class=\"c w2a4 h94 gs8d3\"><div class=\"t m0 x27 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Garant\u00edas </div><div class=\"t m0 x23 h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">recibidas </div></div><div class=\"c wf6 h94 gs8d4\"><div class=\"t m0 x66 h95 ya72 ff2 fs10 fc0 sc0 ls0 ws0\">Alquileres </div><div class=\"t m0 x19 h95 y505 ff2 fs10 fc0 sc0 ls0 ws0\">(como </div><div class=\"t m0 x23 h95 ya73 ff2 fs10 fc0 sc0 ls0 ws0\">arrendado<span class=\"_ _2\"></span>r) </div></div><div class=\"c w2a8 h94 gs8d5\"><div class=\"t m0 x66 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Ingresos </div><div class=\"t m0 x27 h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">financieros<span class=\"_ _2\"></span> </div></div><div class=\"c w2a9 h94 gs8d6\"><div class=\"t m0 x7 h95 ya74 ff2 fs10 fc0 sc0 ls0 ws0\">Gastos </div><div class=\"t m0 x27 h95 ya75 ff2 fs10 fc0 sc0 ls0 ws0\">financieros<span class=\"_ _2\"></span> </div></div><div class=\"c w2a1 h76 gs8d7\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">MTBren, S.A.<span class=\"_ _2\"></span> </div></div><div class=\"c w87 h76 gs8d8\"><div class=\"t m0 x32 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h76 gs8d9\"><div class=\"t m0 x31 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a5 h76 gs8da\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w48 h76 gs8db\"><div class=\"t m0 x1e h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h76 gs8dc\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h76 gs8dd\"><div class=\"t m0 x8 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h76 gs8de\"><div class=\"t m0 x32 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h76 gs8df\"><div class=\"t m0 x31 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf6 h76 gs8e0\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w2a8 h76 gs8e1\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h76 gs8e2\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a1 h45 gs8e3\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Inmobiliari<span class=\"_ _2\"></span>a Residenci<span class=\"_ _2\"></span>al Andaluc\u00ed<span class=\"_ _2\"></span>a </div></div><div class=\"c w87 h45 gs8e4\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs8e5\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a5 h45 gs8e6\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h45 gs8e7\"><div class=\"t m0 x4b h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c w2a6 h45 gs8e8\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h45 gs8e9\"><div class=\"t m0 x8 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h45 gs8ea\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs8eb\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf6 h45 gs8ec\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h45 gs8ed\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h45 gs8ee\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a1 h48 gs8ef\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Residencial<span class=\"_ _2\"></span> Quintana </div></div><div class=\"c w87 h48 gs8f0\"><div class=\"t m0 x1c h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">1.500 </div></div><div class=\"c w2a4 h48 gs8f1\"><div class=\"t m0 x31 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a5 h48 gs8f2\"><div class=\"t m0 x1f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h48 gs8f3\"><div class=\"t m0 x1e h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h48 gs8f4\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h48 gs8f5\"><div class=\"t m0 x8 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h48 gs8f6\"><div class=\"t m0 x32 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h48 gs8f7\"><div class=\"t m0 x31 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf6 h48 gs8f8\"><div class=\"t m0 x1f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h48 gs8f9\"><div class=\"t m0 x2e h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w2a9 h48 gs8fa\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a1 h45 gs8fb\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Metambiente<span class=\"_ _2\"></span>, S.A. </div></div><div class=\"c w87 h45 gs8fc\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs8fd\"><div class=\"t m0 x17 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c w2a5 h45 gs8fe\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h45 gs8ff\"><div class=\"t m0 x1e h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h45 gs900\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h45 gs901\"><div class=\"t m0 x8 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h45 gs902\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs903\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf6 h45 gs904\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h45 gs905\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h45 gs906\"><div class=\"t m0 x2e h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w2a1 h48 gs907\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Marina Elite<span class=\"_ _2\"></span> </div></div><div class=\"c w87 h48 gs908\"><div class=\"t m0 x32 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h48 gs909\"><div class=\"t m0 x31 h46 y18e ff1 fsc fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c w2a5 h48 gs90a\"><div class=\"t m0 x1f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h48 gs90b\"><div class=\"t m0 x1e h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h48 gs90c\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h48 gs90d\"><div class=\"t m0 x4a h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w2a4 h48 gs90e\"><div class=\"t m0 x17 h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">236<span class=\"ls0\"> </span></div></div><div class=\"c wf6 h48 gs90f\"><div class=\"t m0 x1f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h48 gs910\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h48 gs911\"><div class=\"t m0 x2f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a1 h45 gs912\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Onosolar Domi<span class=\"_ _2\"></span>nicana </div></div><div class=\"c w87 h45 gs913\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs914\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c w2a5 h45 gs915\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h45 gs916\"><div class=\"t m0 x1e h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h45 gs917\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a7 h45 gs918\"><div class=\"t m0 x8 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h45 gs919\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">571<span class=\"ls0\"> </span></div></div><div class=\"c w2a4 h45 gs91a\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c wf6 h45 gs91b\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h45 gs91c\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h45 gs91d\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a1 h45 gs91e\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Antiguo Hote<span class=\"_ _2\"></span>l Europa </div></div><div class=\"c w87 h45 gs91f\"><div class=\"t m0 x32 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c w2a4 h45 gs920\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a5 h45 gs921\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w48 h45 gs922\"><div class=\"t m0 x1e h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a6 h45 gs923\"><div class=\"t m0 xd5 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w2a7 h45 gs924\"><div class=\"t m0 x8 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a4 h45 gs925\"><div class=\"t m0 x31 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c wf6 h45 gs926\"><div class=\"t m0 x1f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a8 h45 gs927\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w2a9 h45 gs928\"><div class=\"t m0 x2f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w87 h45 gs929\"><div class=\"t m0 x1c h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">1.500 </div></div><div class=\"c w2a4 h45 gs92a\"><div class=\"t m0 x17 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">224<span class=\"ls0\"> </span></div></div><div class=\"c w2a5 h45 gs92b\"><div class=\"t m0 x2f h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w48 h45 gs92c\"><div class=\"t m0 x4b h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">88<span class=\"ls0\"> </span></div></div><div class=\"c w2a6 h45 gs92d\"><div class=\"t m0 xd5 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w2a7 h45 gs92e\"><div class=\"t m0 x4a h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">174<span class=\"ls0\"> </span></div></div><div class=\"c w87 h45 gs92f\"><div class=\"t m0 x31 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">571<span class=\"ls0\"> </span></div></div><div class=\"c w2a4 h45 gs930\"><div class=\"t m0 x17 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">236<span class=\"ls0\"> </span></div></div><div class=\"c wf6 h45 gs931\"><div class=\"t m0 x2f h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w2a8 h45 gs932\"><div class=\"t m0 x2e h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w2a9 h45 gs933\"><div class=\"t m0 x2e h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">27<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "NOTA 7. INMOVILIZADO INTANGIBLE<span class=\"ff1\"> </span>El <span class=\"_ _5\"></span>detalle <span class=\"_ _5\"></span>y <span class=\"_ _6\"></span>movimiento <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>inmovilizado <span class=\"_ _5\"></span>intangible <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>lo <span class=\"_ _5\"></span>largo <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _5\"></span>ha sido el siguiente, en miles de euros:<span class=\"fs8\"> </span>Inmovilizado Intan<span class=\"_ _2\"></span>gible (mile<span class=\"_ _2\"></span>s de euros) 2023<span class=\"ls0\"> </span>Traspasos y Variaciones de per\u00edmetro 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros 122<span class=\"ls0\"> </span>(6) 116<span class=\"ls0\"> </span>-  (90) 26<span class=\"ls0\"> </span>Total Coste 122<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>116<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros (31) 5 (26) -   - (26) Total Amortizaci<span class=\"_ _2\"></span>ones Acumulada<span class=\"_ _2\"></span>s (31)<span class=\"ls0\"> </span>5 (26)<span class=\"ls0\"> </span>- - (26)<span class=\"ls0\"> </span>Neto 91<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>- Al <span class=\"_ _b\"></span>cierre <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _14\"></span><span class=\"ls3\">2025</span> <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _b\"></span>existen<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>totalmente <span class=\"_ _14\"></span>amortizados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>so, <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or importe <span class=\"lse\">de</span> 26 miles de euros en <span class=\"ls3\">2025</span> <span class=\"ls4\">y <span class=\"ls8\">26</span></span> miles de euros en 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "Inmovilizado Intan<span class=\"_ _2\"></span>gible (mile<span class=\"_ _2\"></span>s de euros) 2023<span class=\"ls0\"> </span>Traspasos y Variaciones de per\u00edmetro 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros 122<span class=\"ls0\"> </span>(6) 116<span class=\"ls0\"> </span>-  (90) 26<span class=\"ls0\"> </span>Total Coste 122<span class=\"ls0\"> </span>(6)<span class=\"ls0\"> </span>116<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>Aplicacio<span class=\"_ _2\"></span>nes Inform\u00e1ticas<span class=\"_ _2\"></span> y otros (31) 5 (26) -   - (26) Total Amortizaci<span class=\"_ _2\"></span>ones Acumulada<span class=\"_ _2\"></span>s (31)<span class=\"ls0\"> </span>5 (26)<span class=\"ls0\"> </span>- - (26)<span class=\"ls0\"> </span>Neto 91<span class=\"ls0\"> </span>(1)<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>- (90)<span class=\"ls0\"> </span>- Al <span class=\"_ _b\"></span>cierre <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _14\"></span><span class=\"ls3\">2025</span> <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _b\"></span>existen<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>totalmente <span class=\"_ _14\"></span>amortizados <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>so, <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or importe <span class=\"lse\">de</span> 26 miles de euros en <span class=\"ls3\">2025</span> <span class=\"ls4\">y <span class=\"ls8\">26</span></span> miles de euros en 2024. INMOVILZA<span class=\"_ _2\"></span>DO MATE<span class=\"_ _2\"></span>RIAL (miles d<span class=\"_ _2\"></span>e eur<span class=\"_ _2\"></span>os) 2023<span class=\"ls0\"> </span>Altas Bajas 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es 957<span class=\"ls0\"> </span>-  -  957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Total Coste<span class=\"_ _2\"></span> 957<span class=\"ls0\"> </span>- - 957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es (712) (156) -  (868) (172) 957<span class=\"ls0\"> </span>(83) Total <span class=\"_ _38\"> </span>Amortizacion<span class=\"_ _2\"></span>es Acumuladas<span class=\"_ _9\"></span> (712) (156) - (868) (172) 957<span class=\"ls0\"> </span>(83) Neto  245<span class=\"ls0\"> </span>(156) - 89<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>- 88<span class=\"_ _3c\"> </span>9<span class=\"ls0\"> </span>Las <span class=\"_ _2\"></span>cantidades <span class=\"_ _9\"></span>descritas <span class=\"_ _9\"></span>en este<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ep\u00edgrafe se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>corresponden co<span class=\"_ _2\"></span>n la <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>de la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>NIIF <span class=\"_ _9\"></span>16. (N<span class=\"_ _2\"></span>ota 4c<span class=\"ls4\">).<span class=\"ls0\"> <span class=\"_ _9\"></span>El valor <span class=\"_ _2\"></span>neto c<span class=\"_ _2\"></span>ontable <span class=\"_ _9\"></span>de los <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span><span class=\"ffd\">de <span class=\"_ _2\"></span>uso <span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>igura <span class=\"_ _2\"></span>agrupado <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el ep\u00edgrafe <span class=\"_ _9\"></span>\u201c<span class=\"_ _5\"></span><span class=\"ff1\">Inmovilizado </span></span></span></span>material\u201d <span class=\"ff1\">del Estado de situaci\u00f3n financiera consolidado. </span>nmovilizado Material Miles de euros Elemento Coste Amortizaci\u00f3n Deterioro Valor Neto Contable Valoraci\u00f3n 2025<span class=\"ls0\"> </span>Plusval\u00eda/Minusval\u00eda Otro inmovilizado material 581<span class=\"ls0\"> </span>(556) 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- Total 581<span class=\"ls0\"> </span>(556) 0 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- <div class=\"c w118 h29 gs180\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Inmovilizado Material </div></div><div class=\"c w119 h29 gs181\"><div class=\"t m0 xdc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Miles de euros </div></div><div class=\"c w118 h68 gs182\"><div class=\"t m0 x22 h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Elemento </div></div><div class=\"c w11a h68 gs183\"><div class=\"t m0 x1e h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Coste </div></div><div class=\"c w11b h68 gs184\"><div class=\"t m0 xa h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Amortizaci\u00f3n </div></div><div class=\"c w11c h68 gs185\"><div class=\"t m0 xa h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Deterioro </div></div><div class=\"c wd4 h68 gs186\"><div class=\"t m0 x19 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Valor </div><div class=\"t m0 x19 h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Neto </div><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Contable </div></div><div class=\"c w11d h68 gs187\"><div class=\"t m0 xa h27 y54a ff2 fs6 fc0 sc0 ls0 ws0\">Valoraci\u00f3n </div><div class=\"t m0 x1c h27 y135 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w11e h68 gs188\"><div class=\"t m0 xa h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">Plusval\u00eda/Minusval\u00eda </div></div><div class=\"c w118 h28 gs189\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Otro inmovilizado material </div></div><div class=\"c w11a h28 gs18a\"><div class=\"t m0 x56 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">611<span class=\"ls0\"> </span></div></div><div class=\"c w11b h28 gs18b\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(576) </div></div><div class=\"c w11f h28 gs18c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h28 gs18d\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w11d h28 gs18e\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w120 h28 gs18f\"><div class=\"t m0 x88 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w118 h28 gs190\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w11a h28 gs191\"><div class=\"t m0 x56 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">611<span class=\"ls0\"> </span></div></div><div class=\"c w11b h28 gs192\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(576) </div></div><div class=\"c w11f h28 gs193\"><div class=\"t m0 xf h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wd4 h28 gs194\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w11d h28 gs195\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w120 h28 gs196\"><div class=\"t m0 x88 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "NOTA 8. DERECHOS DE USO El detalle y movimiento durante los ejercicios terminado a 2025 <span class=\"ls4\">y </span>2024 ha sido el siguiente: INMOVILZA<span class=\"_ _2\"></span>DO MATE<span class=\"_ _2\"></span>RIAL (miles d<span class=\"_ _2\"></span>e eur<span class=\"_ _2\"></span>os) 2023<span class=\"ls0\"> </span>Altas Bajas 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es 957<span class=\"ls0\"> </span>-  -  957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Total Coste<span class=\"_ _2\"></span> 957<span class=\"ls0\"> </span>- - 957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es (712) (156) -  (868) (172) 957<span class=\"ls0\"> </span>(83) Total <span class=\"_ _38\"> </span>Amortizacion<span class=\"_ _2\"></span>es Acumuladas<span class=\"_ _9\"></span> (712) (156) - (868) (172) 957<span class=\"ls0\"> </span>(83) Neto  245<span class=\"ls0\"> </span>(156) - 89<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>- 88<span class=\"_ _3c\"> </span>9<span class=\"ls0\"> </span>Las <span class=\"_ _2\"></span>cantidades <span class=\"_ _9\"></span>descritas <span class=\"_ _9\"></span>en este<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>ep\u00edgrafe se<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>corresponden co<span class=\"_ _2\"></span>n la <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>de la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>NIIF <span class=\"_ _9\"></span>16. (N<span class=\"_ _2\"></span>ota 4c<span class=\"ls4\">).<span class=\"ls0\"> <span class=\"_ _9\"></span>El valor <span class=\"_ _2\"></span>neto c<span class=\"_ _2\"></span>ontable <span class=\"_ _9\"></span>de los <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span><span class=\"ffd\">de <span class=\"_ _2\"></span>uso <span class=\"_ _9\"></span>f<span class=\"_ _5\"></span>igura <span class=\"_ _2\"></span>agrupado <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el ep\u00edgrafe <span class=\"_ _9\"></span>\u201c<span class=\"_ _5\"></span><span class=\"ff1\">Inmovilizado </span></span></span></span>material\u201d <span class=\"ff1\">del Estado de situaci\u00f3n financiera consolidado. </span>Las <span class=\"_ _14\"></span>bajas <span class=\"_ _b\"></span>corresponden <span class=\"_ _14\"></span><span class=\"ls18\">a <span class=\"_ _b\"></span></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>durante <span class=\"_ _14\"> </span>2025 <span class=\"_ _b\"></span>se <span class=\"_ _14\"></span>ha <span class=\"_ _b\"></span>f<span class=\"_ _5\"></span>inalizado <span class=\"_ _b\"></span>el <span class=\"_ _14\"> </span>contrato <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>alquiler <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>las oficinas de Madrid donde el Grupo desarrollaba su actividad. Las <span class=\"_ _6\"></span>altas <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>corresponden <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>1 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>mayo <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>2025 <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>irm\u00f3 <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>nuevo <span class=\"_ _6\"></span>contrato <span class=\"_ _5\"></span>de alquiler <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _17\"> </span>oficinas <span class=\"_ _18\"> </span>q<span class=\"_ _5\"></span>ue <span class=\"_ _18\"> </span>el  Gr<span class=\"_ _2\"></span>upo <span class=\"_ _18\"> </span>t<span class=\"_ _5\"></span>iene <span class=\"_ _18\"> </span>en <span class=\"_ _17\"> </span>Madrid <span class=\"_ _18\"> </span>para  el<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>esarrollo <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>su <span class=\"_ _18\"> </span>actividad<span class=\"_ _6\"></span><span class=\"ls28\">, </span>teniendo <span class=\"_ _9\"></span>el contrato <span class=\"_ _25\"></span>una <span class=\"_ _2\"></span>duraci\u00f3n <span class=\"_ _9\"></span>de 1<span class=\"_ _2\"></span>0 <span class=\"_ _9\"></span>a\u00f1<span class=\"_ _5\"></span>os, r<span class=\"_ _2\"></span>egistr\u00e1ndose <span class=\"_ _9\"></span>conforme <span class=\"_ _2\"></span>con <span class=\"_ _25\"></span>la NIIF16 <span class=\"_ _9\"></span>(Nota <span class=\"_ _9\"></span>4c).<span class=\"_ _5\"></span> <div class=\"c w2 h61 gs205\"><div class=\"t m0 x1 h14 y605 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y606 ff2 fs0 fc0 sc0 ls0 ws0\">NOTA 11. ARRENDAMIENTOS Y OTRAS OPERACIONES DE NATURALEZA S<span class=\"_ _2\"></span>IMILAR<span class=\"_ _5\"></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 hf y607 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y23b ff2 fs0 fc0 sc0 ls3 ws0\">11.1<span class=\"ls0\">)  Arrendamientos operativos (el Grupo como arrendatario) </span></div><div class=\"t m0 x1 h2 y608 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y609 ff1 fs0 fc0 sc0 ls0 ws0\">A 31 <span class=\"_ _2\"></span>de diciembre<span class=\"_ _2\"></span> de 2<span class=\"_ _2\"></span>025, el<span class=\"_ _2\"></span> grupo <span class=\"_ _2\"></span>mantiene un<span class=\"_ _2\"></span> contrato <span class=\"_ _2\"></span>de ar<span class=\"_ _2\"></span>rendamiento con <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>na entidad </div><div class=\"t m0 x1 h2 y60a ff1 fs0 fc0 sc0 ls0 ws0\">vinculada, sobre <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>oficinas <span class=\"_ _2\"></span>ubicadas en la <span class=\"_ _2\"></span>calle <span class=\"_ _9\"></span>Orense de Madrid, <span class=\"_ _9\"></span>donde realiza s<span class=\"_ _2\"></span>u actividad. </div><div class=\"t m0 x1 h2 y60b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y60c ff1 fs0 fc0 sc0 ls0 ws0\">Las caracter\u00edsticas de dicho arrendamiento son las siguientes: </div><div class=\"t m0 x1 h2 y60d ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y60e ff1 fs0 fc0 sc0 ls3 ws0\">1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Duraci\u00f3n del contrato: Hasta <span class=\"ls8\">30<span class=\"_ _5\"></span></span> de abril de 203</span></span>5.<span class=\"ls0\"> </span></div><div class=\"t m0 x1 h2 y60f ff1 fs0 fc0 sc0 ls3 ws0\">2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Rentas comprometidas: (incluyendo revisiones de IPC previstas en miles de eu<span class=\"_ _5\"></span>ros). </span></span></div><div class=\"t m0 x77 h2 y610 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w177 h45 gs206\"><div class=\"t m0 x33 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w46 h45 gs207\"><div class=\"t m0 x1f h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w179 h48 gs208\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Hasta un a\u00f1o (1<span class=\"_ _2\"></span>2 mese<span class=\"_ _2\"></span>s) </div></div><div class=\"c w17a h48 gs209\"><div class=\"t m0 xfc h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">134<span class=\"ls0\"> </span></div></div><div class=\"c w46 h48 gs20a\"><div class=\"t m0 x6a h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">85 </div></div><div class=\"c w179 h45 gs20b\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Entre dos y cin<span class=\"_ _9\"></span>c<span class=\"_ _5\"></span>o a\u00f1os </div></div><div class=\"c w17a h45 gs20c\"><div class=\"t m0 xfc h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">571<span class=\"ls0\"> </span></div></div><div class=\"c w46 h45 gs20d\"><div class=\"t m0 x56 h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h48 gs20e\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">M\u00e1s de cinco <span class=\"_ _2\"></span>a\u00f1os </div></div><div class=\"c w17a h48 gs20f\"><div class=\"t m0 xfc h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">68<span class=\"ls0\">6 </span></div></div><div class=\"c w46 h48 gs210\"><div class=\"t m0 x56 h44 y18e ff2 fsc fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w179 h45 gs211\"><div class=\"t m0 xa h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w17a h45 gs212\"><div class=\"t m0 xf3 h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">1.391 </div></div><div class=\"c w46 h45 gs213\"><div class=\"t m0 x6a h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">85 </div></div><div class=\"c w2 h61 gs205\"><div class=\"t m0 x1 h1b y616 ff1 fs5 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y617 ff2 fs0 fc0 sc0 ls0 ws0\">Gastos financieros capitalizados </div><div class=\"t m0 x1 h2 y618 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y619 ff1 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>ejercicios <span class=\"_ _b\"></span>2025 <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>ha <span class=\"_ _b\"></span>activado <span class=\"_ _b\"></span>gastos <span class=\"_ _b\"></span>financieros <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>3,9 <span class=\"_ _b\"></span>miles <span class=\"_ _b\"></span>de </div><div class=\"t m0 x1 h2 y61a ff1 fs0 fc0 sc0 ls0 ws0\">euros. En el a\u00f1o 2024 el Grupo no activ\u00f3 gastos financieros. </div><div class=\"t m0 x1 h2 y61b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5f6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h1b y61c ff1 fs5 fc0 sc0 ls0 ws0\"> </div></div>11.2)<span class=\"ls0\">  Arrendamientos operativos (el Grupo c<span class=\"_ _2\"></span>omo arrendador)<span class=\"_ _5\"></span> </span>Los <span class=\"_ _b\"></span>principales <span class=\"_ _14\"></span>ingresos <span class=\"_ _f\"></span>por <span class=\"_ _14\"></span>arrendamie<span class=\"_ _2\"></span>ntos <span class=\"_ _b\"></span>operativos <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>grupo <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _14\"></span>con <span class=\"_ _f\"></span>los generados <span class=\"_ _19\"> </span>por <span class=\"_ _19\"> </span>los <span class=\"_ _11\"> </span>inmuebles <span class=\"_ _1a\"> </span>de <span class=\"_ _11\"> </span>inversi\u00f3n <span class=\"_ _19\"> </span>en <span class=\"_ _11\"> </span>renta, <span class=\"_ _1a\"> </span>d<span class=\"_ _5\"></span>escritos <span class=\"_ _19\"> </span>en <span class=\"_ _19\"> </span>la <span class=\"_ _19\"> </span>n<span class=\"_ _5\"></span>ota <span class=\"_ _11\"> </span><span class=\"ls3\">10<span class=\"_ _2\"></span><span class=\"ls0\">, <span class=\"_ _19\"> </span><span class=\"ls4\">y <span class=\"_ _11\"> </span></span>del<span class=\"_ _2\"></span> </span></span>subarrendamiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>un <span class=\"_ _6\"></span>ter<span class=\"_ _5\"></span>cio <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _6\"></span>oficinas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>calle <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>Mar\u00eda <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>Molina <span class=\"_ _22\"></span>(Madrid) <span class=\"_ _6\"></span>hasta marzo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>otra <span class=\"_ _22\"></span>entidad <span class=\"_ _22\"></span>vinculada <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>Grupo,<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>cuyo <span class=\"_ _f\"></span>importe <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>ascendido <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span><span class=\"ls3\">15</span> <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de euros (en el <span class=\"_ _2\"></span>a\u00f1o 2024<span class=\"_ _2\"></span> los ingres<span class=\"_ _2\"></span>os por s<span class=\"_ _2\"></span>ubarrendamiento de <span class=\"_ _9\"></span>las oficinas fueron de 40 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de euros)<span class=\"ls13\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "INMOVILZA<span class=\"_ _2\"></span>DO MATE<span class=\"_ _2\"></span>RIAL (miles d<span class=\"_ _2\"></span>e eur<span class=\"_ _2\"></span>os) 2023<span class=\"ls0\"> </span>Altas Bajas 2024<span class=\"ls0\"> </span>Altas Bajas 2025<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es 957<span class=\"ls0\"> </span>-  -  957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Total Coste<span class=\"_ _2\"></span> 957<span class=\"ls0\"> </span>- - 957<span class=\"ls0\"> </span>972<span class=\"ls0\"> </span>(957) 972<span class=\"ls0\"> </span>Derechos <span class=\"_ _37\"> </span>sobre<span class=\"_ _2\"></span> arrendamiento<span class=\"_ _2\"></span> inmuebl<span class=\"_ _2\"></span>es (712) (156) -  (868) (172) 957<span class=\"ls0\"> </span>(83) Total <span class=\"_ _38\"> </span>Amortizacion<span class=\"_ _2\"></span>es Acumuladas<span class=\"_ _9\"></span> (712) (156) - (868) (172) 957<span class=\"ls0\"> </span>(83) Neto  245<span class=\"ls0\"> </span>(156) - 89<span class=\"ls0\"> </span>800<span class=\"ls0\"> </span>- 88<span class=\"_ _3c\"> </span>25.<span class=\"ls0\">2<span class=\"ls13\">) </span>Variaci\u00f3n de existencias de produc<span class=\"_ _2\"></span>tos en curso o terminados </span>El detalle del ejercicio 2025 es el siguiente, en miles de euros: (miles de euros) VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS 2024<span class=\"ls0\"> </span>Altas Bajas Diferencias de cambio Otros ajustes 2025<span class=\"ls0\"> </span>Construcci\u00f3n - 2 - - - 2 Proyecto<span class=\"_ _2\"></span>s y otros 2 2 \u00c1rea Promoci\u00f3n 66.022<span class=\"ls0\"> </span>5.015<span class=\"ls0\"> </span>(4.959)<span class=\"ls0\"> </span>(2.981)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>63.093<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a 1.274 4 -  -  1.278 Terreno Cart<span class=\"_ _2\"></span>uja 2.043 30<span class=\"ls0\"> </span>(2.073) -  -  - Residenc<span class=\"_ _2\"></span>ial Quintana 1.600 (1.145) -  -  455<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial C\u00edes 3.377 (1.670) -  -  1.707 Plaza Composte<span class=\"_ _2\"></span>la 17 5.033 427<span class=\"ls0\"> </span>-  -  -  5.460 Esperanto 374<span class=\"ls0\"> </span>4 -  -  -  378<span class=\"ls0\"> </span>Tamberlick 423<span class=\"ls0\"> </span>-  -  -  423<span class=\"ls0\"> </span>Xard\u00f3n 1.273 53<span class=\"ls0\"> </span>-  -  -  1.326 Pobra Carami\u00f1al<span class=\"_ _2\"></span> 377<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>-  -  -  393<span class=\"ls0\"> </span>Comesa\u00f1a 2.405 7 -  -  -  2.412 Poio 249<span class=\"ls0\"> </span>-   -  -   1 250<span class=\"ls0\"> </span>Siete Palmas 111<span class=\"ls0\"> </span>-  (40) -  -  71<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Elite 7 -  -  -  -  7 Secretar<span class=\"_ _2\"></span>io Artiles 311<span class=\"ls0\"> </span>-  -  -  -  311<span class=\"ls0\"> </span>Locales Cai<span class=\"_ _2\"></span>deros 40<span class=\"ls0\"> </span>-  -  -  -  40<span class=\"ls0\"> </span>Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC Fase II 1.253 410<span class=\"ls0\"> </span>-  -  -  1.663 Parcelas Balito Hoteleras MC <span class=\"_ _5\"></span>Fase II<span class=\"ls0\"> </span>494<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>-  -  -  843<span class=\"ls0\"> </span>Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III 4.154 23<span class=\"ls0\"> </span>-  (3) 4.174 Parcelas Comerc<span class=\"_ _2\"></span>iales DTM Fase<span class=\"_ _2\"></span> II 3.535 1.128 -  -  -  4.663 Suerte de<span class=\"_ _2\"></span> la Cruz 213<span class=\"ls0\"> </span>-  -  -  -  213<span class=\"ls0\"> </span>Eurocan 370<span class=\"ls0\"> </span>-  -  -  -  370<span class=\"ls0\"> </span>Suelo el Cot<span class=\"_ _2\"></span>illo 902<span class=\"ls0\"> </span>-  -  -  902<span class=\"ls0\"> </span>El Molar 4.920 -  -  -  -  4.920 Terreno San Agust<span class=\"_ _2\"></span>\u00edn 6.698 -  -  -   (1) 6.697 Terreno de<span class=\"_ _2\"></span> las Rozas 31<span class=\"ls0\"> </span>-  -  -  -   31<span class=\"ls0\"> </span>Serban Voda 5.781 53<span class=\"ls0\"> </span>-  (216) -  5.618 Terreno T\u00e1nger 2.616 -  -  (53) (1) 2.562 Veiramar I 925<span class=\"ls0\"> </span>-  -  (139) -  786<span class=\"ls0\"> </span>Veiramar II 479<span class=\"ls0\"> </span>-  -  (71) -  408<span class=\"ls0\"> </span>Veiramar III 14.919 -  -  (2.227) -  12.692 Terreno Por<span class=\"_ _2\"></span>chella 1.846 -  -  (274) -  1.572 Edificio<span class=\"_ _2\"></span> Bit\u00e1cora 273<span class=\"ls0\"> </span>-  (31) -   -  242<span class=\"ls0\"> </span>Terreno Tamandar\u00e9<span class=\"_ _2\"></span> 218<span class=\"ls0\"> </span>9 -   (1) -  226<span class=\"ls0\"> </span>Total Coste 66.022<span class=\"ls0\"> </span>5.017<span class=\"ls0\"> </span>(4.959)<span class=\"ls0\"> </span>(2.981)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>63.095<span class=\"ls0\"> </span>Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC Fase II (664) -  464<span class=\"ls0\"> </span>-  -  (200) Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III (401) -  401<span class=\"ls0\"> </span>-  -  - Parcelas Comerc<span class=\"_ _2\"></span>iales DTM f<span class=\"_ _2\"></span>ase II (709) -  709<span class=\"ls0\"> </span>-  -  - Parcelas Hot<span class=\"_ _2\"></span>eleras MC Fase<span class=\"_ _2\"></span> II (2) -  2 -  -  - Secretar<span class=\"_ _2\"></span>io Artiles (7) -  4 -  -  (3) Suerte de<span class=\"_ _2\"></span> la Cruz (77) -  23<span class=\"ls0\"> </span>-  -  (54) El Molar (3.473) -  254<span class=\"ls0\"> </span>-  -  (3.219) Siete Palmas (9) -  5 -  -  (4) Locales Cai<span class=\"_ _2\"></span>deros (21) -  2 -  -  (19) San Agust\u00edn (339) -  84<span class=\"ls0\"> </span>-  -  (255) Eurocan (127) -  30<span class=\"ls0\"> </span>-  -  (97) Residenc<span class=\"_ _2\"></span>ial C\u00edes (125) -  33<span class=\"ls0\"> </span>-  -  (92) Plaza Composte<span class=\"_ _2\"></span>la 17 (112) -  -  -  -  (112) Comesa\u00f1a (1.645) -  1.204 -  -  (441) Poio (138) -  47<span class=\"ls0\"> </span>-  -  (91) Serban Voda (2.081) -  639<span class=\"ls0\"> </span>118<span class=\"ls0\"> </span>-  (1.324) Terreno T\u00e1nger (1.105) -  63<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>-  (1.020) Terreno Por<span class=\"_ _2\"></span>chella (83) -  -  10<span class=\"ls0\"> </span>-  (73) Total Deterioros (11.118) - 3.964<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>- (7.004)<span class=\"ls0\"> </span>Neto 54.904<span class=\"ls0\"> </span>5.017<span class=\"ls0\"> </span>(995)<span class=\"ls0\"> </span>(2.831)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>56.091<span class=\"ls0\"> </span>El detalle del ejercicio 2024 el detalle es el siguiente, en miles de euros:<span class=\"_ _3c\"> </span>(miles de euros) VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS 2.024<span class=\"ls0\"> </span>Altas Bajas Diferencias de cambio Otros ajustes 2.025<span class=\"ls0\"> </span>Construcci\u00f3n 26<span class=\"ls0\"> </span>- - - (26)<span class=\"ls0\"> </span>- Proyecto<span class=\"_ _2\"></span>s y otros 26<span class=\"ls0\"> </span>-  -  -  (26) - \u00c1rea Promoci\u00f3n 68.673<span class=\"ls0\"> </span>3.549<span class=\"ls0\"> </span>(5.087)<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>(1.482)<span class=\"ls0\"> </span>66.022<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a 1.267 7 -  -  -  1.274 Terreno Cart<span class=\"_ _2\"></span>uja 1.952 91<span class=\"ls0\"> </span>-  -  -  2.043 Rafael d<span class=\"_ _2\"></span>e la Hoz 982<span class=\"ls0\"> </span>-   (982) -  -  - Residenc<span class=\"_ _2\"></span>ial C\u00edes 4.809 38<span class=\"ls0\"> </span>(1.582) -  112<span class=\"ls0\"> </span>3.377 Plaza Composte<span class=\"_ _2\"></span>la 17 4.659 374<span class=\"ls0\"> </span>-  -  -  5.033 Esperanto 361<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>-  -  -  374<span class=\"ls0\"> </span>Tamberlick 423<span class=\"ls0\"> </span>-  -  -  423<span class=\"ls0\"> </span>Xard\u00f3n 1.193 80<span class=\"ls0\"> </span>-  -  -  1.273 Pobra Carami\u00f1al<span class=\"_ _2\"></span> 370<span class=\"ls0\"> </span>7 -  -  -  377<span class=\"ls0\"> </span>Comesa\u00f1a 2.362 43<span class=\"ls0\"> </span>-  -  -  2.405 Poio 249<span class=\"ls0\"> </span>-  -  -  -  249<span class=\"ls0\"> </span>Siete Palmas 171<span class=\"ls0\"> </span>-  (60) -  -  111<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Elite 7 -  -  -  -  7 Secretar<span class=\"_ _2\"></span>io Artiles 311<span class=\"ls0\"> </span>-  -  -  -  311<span class=\"ls0\"> </span>Locales Cai<span class=\"_ _2\"></span>deros 40<span class=\"ls0\"> </span>-  -  -  -  40<span class=\"ls0\"> </span>Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC 1.253 7 -  -  (7) 1.253 Parcelas B<span class=\"_ _2\"></span>alito comerc<span class=\"_ _2\"></span>iales MC 483<span class=\"ls0\"> </span>4 -  -  7 494<span class=\"ls0\"> </span>Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM 4.054 2.530 (2.430) -  -  4.154 Parcelas ho<span class=\"_ _2\"></span>teleras DTM 3.535 -  -  -  -  3.535 Suerte de<span class=\"_ _2\"></span> la Cruz 213<span class=\"ls0\"> </span>-  -  -  -  213<span class=\"ls0\"> </span>Eurocan 370<span class=\"ls0\"> </span>-  -  -  -  370<span class=\"ls0\"> </span>El Molar 4.920 -  -  -  -  4.920 Terreno San Agust<span class=\"_ _2\"></span>\u00edn 6.683 15<span class=\"ls0\"> </span>-  -  -  6.698 Terreno de<span class=\"_ _2\"></span> las Rozas 31<span class=\"ls0\"> </span>-   -  -  -  31<span class=\"ls0\"> </span>Serban Voda 5.045 326<span class=\"ls0\"> </span>-  53<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>5.781 Terreno T\u00e1nger 4.395 -  -  172<span class=\"ls0\"> </span>(1.951) 2.616 Veiramar I 913<span class=\"ls0\"> </span>-  -  12<span class=\"ls0\"> </span>-  925<span class=\"ls0\"> </span>Veiramar II 473<span class=\"ls0\"> </span>-  -  6 -  479<span class=\"ls0\"> </span>Veiramar III 14.719 -  -  200<span class=\"ls0\"> </span>-  14.919 Terreno Por<span class=\"_ _2\"></span>chella 1.822 -  -  24<span class=\"ls0\"> </span>-  1.846 Edificio<span class=\"_ _2\"></span> Bit\u00e1cora 362<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>(33) (70) -  273<span class=\"ls0\"> </span>Terreno Tamandar\u00e9<span class=\"_ _2\"></span> 246<span class=\"ls0\"> </span>-   -   (28) -  218<span class=\"ls0\"> </span>Total Coste 68.699<span class=\"ls0\"> </span>3.549<span class=\"ls0\"> </span>(5.087)<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>(1.508)<span class=\"ls0\"> </span>66.022<span class=\"ls0\"> </span>Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC (606) (58) -   -  -  (664) Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM (470) -  69<span class=\"ls0\"> </span>-  -  (401) Parcelas Hot<span class=\"_ _2\"></span>eleras DTM (845) -  136<span class=\"ls0\"> </span>-  -  (709) Parcelas Hot<span class=\"_ _2\"></span>eleras MC (2) -  -   -  -  (2) Secretar<span class=\"_ _2\"></span>io Artiles (7) -  -   -  -  (7) Suerte de<span class=\"_ _2\"></span> la Cruz (120) -  43<span class=\"ls0\"> </span>-  -  (77) El Molar (3.508) -  35<span class=\"ls0\"> </span>-  -  (3.473) Siete Palmas (19) -  10<span class=\"ls0\"> </span>-  -  (9) Locales Cai<span class=\"_ _2\"></span>deros (26) -  5 -  -  (21) San Agustin (354) -  15<span class=\"ls0\"> </span>-  -  (339) Eurocan (127) -  -   -  -  (127) Residenc<span class=\"_ _2\"></span>ial Cies (130) -  5 -  -  (125) Plaza Composte<span class=\"_ _2\"></span>la 17 (112) -  -   -  -  (112) Comesa\u00f1a (1.592) (53) -   -  -  (1.645) Poio (148) 10<span class=\"ls0\"> </span>-  -  (138) Serban Voda (1.321) (386) -  (16) (358) (2.081) Terreno T\u00e1nger (2.903) (39) -  (114) 1.951 (1.105) Terreno Por<span class=\"_ _2\"></span>chella (83) -  -  -  -  (83) Total Deterioros (12.373) (536)<span class=\"ls0\"> </span>328<span class=\"ls0\"> </span>(130)<span class=\"ls0\"> </span>1.593<span class=\"ls0\"> </span>(11.118) Neto 56.326<span class=\"ls0\"> </span>3.013<span class=\"ls0\"> </span>(4.759)<span class=\"ls0\"> </span>239<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>54.904<span class=\"ls0\"> </span>25.<span class=\"ls0\">6<span class=\"ls13\">) </span>Deterioro y resultados por enajenaciones del inmovilizado </span>El detalle d<span class=\"_ _2\"></span>e esta <span class=\"_ _2\"></span>partida <span class=\"_ _2\"></span>correspondiente a los <span class=\"_ _2\"></span>ejercicios 2025 <span class=\"ls21\">y </span>2024 es <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>siguiente, en <span class=\"_ _2\"></span>miles de euros:<span class=\"ff2\"> </span>(miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Deterioro o p\u00e9rdidas inmovilizado material (90) - P\u00e9rdidas por baja de inmovilizado (90) - Total (90) - 25.1<span class=\"ls0\">4<span class=\"ls13\">) </span>Deterioro y resultado por enajenaci<span class=\"_ _2\"></span>ones de instrumentos financieros </span>En <span class=\"_ _18\"> </span>este <span class=\"_ _17\"> </span>apartado <span class=\"_ _14\"> </span>se <span class=\"_ _17\"> </span>inc<span class=\"_ _2\"></span>luyen <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>re<span class=\"_ _5\"></span>sultados <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>venta <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _18\"> </span>participaciones <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>eterioros <span class=\"_ _14\"> </span>de cr\u00e9ditos. El detalle es el siguiente: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Venta de participaciones 810<span class=\"ls0\"> </span>-  Deterioro de cr\u00e9ditos (165) (414) Total 645<span class=\"ls0\"> </span>(414) En <span class=\"_ _9\"></span>el a<span class=\"_ _2\"></span>\u00f1o <span class=\"_ _9\"></span>2025 <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>sociedad <span class=\"_ _9\"></span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _9\"></span>Canarias <span class=\"_ _9\"></span>vendi\u00f3 <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>50% <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>participaci\u00f3n <span class=\"_ _9\"></span>en la <span class=\"_ _25\"></span>sociedad Desarrollos <span class=\"_ _22\"></span>Inmobiliarios <span class=\"_ _6\"></span>Argu<span class=\"_ _5\"></span>inegu\u00edn <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>1,7 <span class=\"_ _22\"></span>millones <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>euros <span class=\"_ _22\"></span>obteniendo <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>beneficio <span class=\"_ _22\"></span>de 810 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros. <span class=\"_ _f\"></span>Adicionalmente, <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>incluido <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>resultado <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>aju<span class=\"_ _6\"></span>ste <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>deterio<span class=\"_ _5\"></span>ro <span class=\"_ _f\"></span>del cr\u00e9dito <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>ostenta <span class=\"_ _14\"> </span>Montebalito, <span class=\"_ _14\"> </span>S.A. <span class=\"_ _14\"></span>frente <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>su <span class=\"_ _14\"></span>antigua <span class=\"_ _14\"></span>filial <span class=\"_ _14\"></span>Val<span class=\"_ _2\"></span>divia <span class=\"_ _14\"> </span>Obras <span class=\"_ _14\"></span>Proyectos <span class=\"_ _14\"></span>y Construcciones <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>raspasar <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>bases <span class=\"_ _6\"></span>imp<span class=\"_ _5\"></span>onibles <span class=\"_ _6\"></span>negativas <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>ostentaba <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>\u00faltima <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ras <span class=\"_ _6\"></span>la salida <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>er\u00edmetro <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>consolidaci\u00f3n <span class=\"_ _5\"></span>f<span class=\"_ _5\"></span>iscal. <span class=\"_ _5\"></span>En<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _6\"></span>anterior, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>dot\u00f3 <span class=\"_ _6\"></span>deterioros <span class=\"_ _6\"></span>por insolvencia de cr\u00e9ditos de dicha filial por la cantidad de 414 miles de euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "NOTA 9. INMOVILIZADO MATERIAL<span class=\"ff1\"> </span>El <span class=\"_ _22\"></span>detalle <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>movimiento <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>inmovilizado <span class=\"_ _22\"></span>material <span class=\"_ _22\"></span>a<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>lo <span class=\"_ _f\"></span>largo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>ejercicios <span class=\"_ _22\"></span>20<span class=\"_ _5\"></span>25 <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span></span>2024 <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>a sido el siguiente, en miles de euros:<span class=\"_ _3c\"> </span>INMOVILZADO MAT<span class=\"_ _2\"></span>ERIAL (miles d<span class=\"_ _2\"></span>e euro<span class=\"_ _2\"></span>s) 2023<span class=\"ls0\"> </span>Altas Traspasos y Variaciones de per\u00edmetro Tipo de cambio 2024<span class=\"ls0\"> </span>Altas Traspasos y Variaciones de per\u00edmetro Tipo de cambio 2025<span class=\"ls0\"> </span>Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s 30<span class=\"ls0\"> </span>(30) - -  -  -  - Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _9\"></span>T<span class=\"_ _5\"></span>\u00e9cnicas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>Mobiliario <span class=\"_ _9\"></span>y otros 796<span class=\"ls0\"> </span>2 (180) (7) 611<span class=\"ls0\"> </span>-  -  (30) 581<span class=\"ls0\"> </span>Total Coste 826<span class=\"ls0\"> </span>2 (210)<span class=\"ls0\"> </span>(7)<span class=\"ls0\"> </span>611<span class=\"ls0\"> </span>- - (30)<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s (9) -  8 (1) -  -  -  (1) Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _6\"></span>T\u00e9cnicas, <span class=\"_ _6\"></span>Mobiliario <span class=\"_ _6\"></span>y otros (715) (11) 147<span class=\"ls0\"> </span>4 (575) (8) -  28<span class=\"ls0\"> </span>(555) Total Amortizaci<span class=\"_ _2\"></span>ones Acumulada<span class=\"_ _2\"></span>s (724)<span class=\"ls0\"> </span>(11)<span class=\"ls0\"> </span>155<span class=\"ls0\"> </span>4 (576)<span class=\"ls0\"> </span>(8)<span class=\"ls0\"> </span>- 28<span class=\"ls0\"> </span>(556)<span class=\"ls0\"> </span>Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s - -  -  -  - -  -  - Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _9\"></span>T<span class=\"_ _5\"></span>\u00e9cnicas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>Mobiliario <span class=\"_ _9\"></span>y otros - -  -  -  - -  -  - Total Deterioros - - - - - - - - - Neto  102<span class=\"ls0\"> </span>(9)<span class=\"ls0\"> </span>(55)<span class=\"ls0\"> </span>(3)<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>(8)<span class=\"ls0\"> </span>- (2)<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>Los <span class=\"_ _b\"></span>traspasos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>variaciones <span class=\"_ _f\"></span>pro<span class=\"_ _5\"></span>ducidas <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>a\u00f1o <span class=\"_ _14\"></span>2024 <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>corresponden <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>traspaso <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e inmovilizado  a<span class=\"_ _2\"></span>  inmue<span class=\"_ _2\"></span>bles  d<span class=\"_ _2\"></span>e  i<span class=\"_ _2\"></span>nversi\u00f3n <span class=\"_ _17\"> </span>por  im<span class=\"_ _2\"></span>porte  de<span class=\"_ _2\"></span>  15 <span class=\"_ _17\"> </span>miles <span class=\"_ _18\"> </span>de  euros <span class=\"_ _17\"> </span>y  la<span class=\"_ _2\"></span>  salid<span class=\"_ _2\"></span>a <span class=\"_ _17\"> </span>del per\u00edmetro de consolidaci\u00f3n de la sociedad Valdivia por importe d<span class=\"_ _2\"></span>e 40 miles de euros.<span class=\"_ _5\"></span> Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>2025 <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>exist\u00edan <span class=\"_ _5\"></span>compromisos <span class=\"_ _5\"></span>firmes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>compra <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>venta <span class=\"_ _5\"></span>de inmovilizado material. El <span class=\"_ _18\"> </span>Grupo <span class=\"_ _14\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _18\"> </span>revisado <span class=\"_ _14\"> </span>los <span class=\"_ _18\"> </span>importes <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>libros <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>sus <span class=\"_ _18\"> </span>activos <span class=\"_ _18\"> </span>materiales <span class=\"_ _14\"> </span>que, <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>caso <span class=\"_ _14\"> </span>de inmuebles, <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>ha <span class=\"_ _14\"> </span>realizado <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>partir <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>tasaciones <span class=\"_ _18\"> </span>realizadas <span class=\"_ _14\"> </span>por <span class=\"_ _18\"> </span>expertos <span class=\"_ _14\"> </span>independientes. Dicha valoraci\u00f3n<span class=\"_ _2\"></span> se<span class=\"_ _2\"></span> h<span class=\"_ _2\"></span>a r<span class=\"_ _2\"></span>ealizado a<span class=\"_ _2\"></span>plicando <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>metod<span class=\"_ _5\"></span>olog\u00eda <span class=\"_ _2\"></span>de co<span class=\"_ _2\"></span>mparables, <span class=\"_ _2\"></span>procediendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>una homogeneizaci\u00f3n de los valores obtenidos mediante el estudi<span class=\"_ _2\"></span>o de mercado, en funci\u00f3n de las<span class=\"_ _9\"></span> caracter\u00edsticas <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>unos <span class=\"_ _f\"></span>u <span class=\"_ _b\"></span>otros, <span class=\"_ _f\"></span>contrast\u00e1ndose <span class=\"_ _f\"></span>tod<span class=\"_ _5\"></span>os <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>datos <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>considerando <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>situaci\u00f3n urban\u00edstica del inmueble.  El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>al <span class=\"_ _25\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>activos <span class=\"_ _9\"></span>materiales <span class=\"_ _9\"></span>propiedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo es el siguiente: Inmovilizado Material Miles de euros Elemento Coste Amortizaci\u00f3n Deterioro Valor Neto Contable Valoraci\u00f3n 2025<span class=\"ls0\"> </span>Plusval\u00eda/Minusval\u00eda Otro inmovilizado material 581<span class=\"ls0\"> </span>(556) 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- Total 581<span class=\"ls0\"> </span>(556) 0 25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>- El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>al <span class=\"_ _25\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>2024 <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _25\"></span>activos <span class=\"_ _9\"></span>materiales <span class=\"_ _9\"></span>propiedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo es el siguiente: Inmovilizado Material Miles de euros Elemento Coste Amortizaci\u00f3n Deterioro Valor Neto Contable Valoraci\u00f3n 2025<span class=\"ls0\"> </span>Plusval\u00eda/Minusval\u00eda Otro inmovilizado material 611<span class=\"ls0\"> </span>(576) - 35<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- Total 611<span class=\"ls0\"> </span>(576) - 35<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>- Elementos totalmente amortizados y en uso En <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>ejercicio <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span>existen <span class=\"_ _6\"></span>elementos <span class=\"_ _22\"></span>totalmente <span class=\"_ _6\"></span>amortizados <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>3<span class=\"_ _5\"></span><span class=\"ls8\">36</span> <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de euros. <span class=\"_ _b\"></span>En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>ejercicio <span class=\"_ _b\"></span>2024 <span class=\"_ _b\"></span>exist\u00edan <span class=\"_ _b\"></span>elementos <span class=\"_ _b\"></span>totalmente <span class=\"_ _b\"></span>amortizados <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>3<span class=\"ls3\">51<span class=\"_ _2\"></span><span class=\"ls0\"> </span></span>miles de euros.  Arrendamientos financieros En los ejercicios 2025 <span class=\"ls4\">y </span>2024 no existe nin<span class=\"_ _5\"></span>g\u00fan arrendamiento financiero.  Otra informaci\u00f3n<span class=\"_ _3c\"> </span> La  totalidad  del  inmovilizado  material  d<span class=\"_ _2\"></span>el  Grupo  se  encuentra  a<span class=\"_ _2\"></span>fecto  a  la  explo<span class=\"_ _2\"></span>taci\u00f3n  y debidamente <span class=\"_ _18\"> </span>asegurado <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>no <span class=\"_ _17\"> </span>est\u00e1n <span class=\"_ _14\"> </span>sujetos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>ning\u00fan <span class=\"_ _14\"> </span>tipo <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>gravame<span class=\"_ _5\"></span>n <span class=\"_ _18\"> </span>distinto <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>lo<span class=\"_ _5\"></span>s <span class=\"_ _14\"> </span>ya mencionados. El Grupo t<span class=\"_ _5\"></span>iene formalizadas p\u00f3lizas d<span class=\"_ _5\"></span>e seguros para <span class=\"_ _5\"></span>cubrir los <span class=\"_ _5\"></span>posibles riesgos a <span class=\"_ _5\"></span>los que <span class=\"_ _5\"></span>est\u00e1n sujetos <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>diverso<span class=\"_ _5\"></span>s <span class=\"_ _22\"></span>elementos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>inmovilizado <span class=\"_ _f\"></span>material, <span class=\"_ _f\"></span>entendiendo <span class=\"_ _22\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>dichas <span class=\"_ _f\"></span>p\u00f3lizas cubren de manera suficiente los riesgos a los que est\u00e1n sometidos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "<div class=\"c w113 h2e gs116\"><div class=\"t m0 x73 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">INMOVILZADO MAT<span class=\"_ _2\"></span>ERIAL (miles d<span class=\"_ _2\"></span>e euro<span class=\"_ _2\"></span>s) </div></div><div class=\"c w85 h65 gs117\"><div class=\"t m0 x1b h2f y2b ff2 fs8 fc0 sc0 ls1c ws0\">2023<span class=\"ls0\"> </span></div></div><div class=\"c wfb h65 gs118\"><div class=\"t m0 x1b h2f y2b ff2 fs8 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w114 h65 gs119\"><div class=\"t m0 xa h2f y51f ff2 fs8 fc0 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 xa h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 xd5 h2f y4c4 ff2 fs8 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x23 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c w7f h65 gs11a\"><div class=\"t m0 x23 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Tipo de </div><div class=\"t m0 x23 h2f y4c4 ff2 fs8 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c wfb h65 gs11b\"><div class=\"t m0 x1b h2f y2b ff2 fs8 fc0 sc0 ls1c ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w7f h65 gs11c\"><div class=\"t m0 x1b h2f y2b ff2 fs8 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w114 h65 gs11d\"><div class=\"t m0 xa h2f y51f ff2 fs8 fc0 sc0 ls0 ws0\">Traspasos y </div><div class=\"t m0 xa h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 xd5 h2f y4c4 ff2 fs8 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x23 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c wfb h65 gs11e\"><div class=\"t m0 x23 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">Tipo de </div><div class=\"t m0 x23 h2f y4c4 ff2 fs8 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w90 h65 gs11f\"><div class=\"t m0 x1b h2f y2b ff2 fs8 fc0 sc0 ls1c ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w115 h31 gs120\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s </div></div><div class=\"c w85 h31 gs121\"><div class=\"t m0 x2f h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w114 h31 gs122\"><div class=\"t m0 x1e h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(30) </div></div><div class=\"c w116 h31 gs123\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h31 gs124\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf h31 gs125\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h31 gs126\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w8b h31 gs127\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w115 h5d gs128\"><div class=\"t m0 xa h30 y347 ff1 fs8 fc0 sc0 ls0 ws0\">Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _9\"></span>T<span class=\"_ _5\"></span>\u00e9cnicas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>Mobiliario <span class=\"_ _9\"></span>y </div><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">otros </div></div><div class=\"c w85 h5d gs129\"><div class=\"t m0 xd5 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">796<span class=\"ls0\"> </span></div></div><div class=\"c wfb h5d gs12a\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w114 h5d gs12b\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(180) </div></div><div class=\"c w7f h5d gs12c\"><div class=\"t m0 x2f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c wfb h5d gs12d\"><div class=\"t m0 xd5 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">611<span class=\"ls0\"> </span></div></div><div class=\"c w90 h5d gs12e\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf h5d gs12f\"><div class=\"t m0 x35 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wfb h5d gs130\"><div class=\"t m0 x2e h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(30) </div></div><div class=\"c w90 h5d gs131\"><div class=\"t m0 xd5 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">581<span class=\"ls0\"> </span></div></div><div class=\"c w115 h31 gs132\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Total Coste </div></div><div class=\"c w85 h31 gs133\"><div class=\"t m0 xd5 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">826<span class=\"ls0\"> </span></div></div><div class=\"c wfb h31 gs134\"><div class=\"t m0 x36 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w114 h31 gs135\"><div class=\"t m0 x4b h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(210)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h31 gs136\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(7)<span class=\"ls0\"> </span></div></div><div class=\"c wfb h31 gs137\"><div class=\"t m0 xd5 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">611<span class=\"ls0\"> </span></div></div><div class=\"c w90 h31 gs138\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf h31 gs139\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h31 gs13a\"><div class=\"t m0 x2e h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(30)<span class=\"ls0\"> </span></div></div><div class=\"c w90 h31 gs13b\"><div class=\"t m0 xd5 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">581<span class=\"ls0\"> </span></div></div><div class=\"c w115 h31 gs13c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s </div></div><div class=\"c w85 h31 gs13d\"><div class=\"t m0 x2f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(9) </div></div><div class=\"c w116 h31 gs13e\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w114 h31 gs13f\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c wfb h31 gs140\"><div class=\"t m0 x2f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w90 h31 gs141\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf h31 gs142\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h31 gs143\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w90 h31 gs144\"><div class=\"t m0 x2f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w115 h5d gs145\"><div class=\"t m0 xa h30 y347 ff1 fs8 fc0 sc0 ls0 ws0\">Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _6\"></span>T\u00e9cnicas, <span class=\"_ _6\"></span>Mobiliario <span class=\"_ _6\"></span>y </div><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">otros </div></div><div class=\"c w85 h5d gs146\"><div class=\"t m0 x4a h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(715) </div></div><div class=\"c wfb h5d gs147\"><div class=\"t m0 x2e h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(11) </div></div><div class=\"c w114 h5d gs148\"><div class=\"t m0 x6 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">147<span class=\"ls0\"> </span></div></div><div class=\"c w7f h5d gs149\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wfb h5d gs14a\"><div class=\"t m0 x4a h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(575) </div></div><div class=\"c w7f h5d gs14b\"><div class=\"t m0 x2f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(8) </div></div><div class=\"c wf h5d gs14c\"><div class=\"t m0 x35 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wfb h5d gs14d\"><div class=\"t m0 x2f h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w90 h5d gs14e\"><div class=\"t m0 x4a h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(555) </div></div><div class=\"c w115 h31 gs14f\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Total Amortizaci<span class=\"_ _2\"></span>ones Acumulada<span class=\"_ _2\"></span>s </div></div><div class=\"c w85 h31 gs150\"><div class=\"t m0 x4a h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(724)<span class=\"ls0\"> </span></div></div><div class=\"c wfb h31 gs151\"><div class=\"t m0 x2e h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(11)<span class=\"ls0\"> </span></div></div><div class=\"c w114 h31 gs152\"><div class=\"t m0 x6 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">155<span class=\"ls0\"> </span></div></div><div class=\"c w7f h31 gs153\"><div class=\"t m0 x36 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wfb h31 gs154\"><div class=\"t m0 x4a h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(576)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h31 gs155\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(8)<span class=\"ls0\"> </span></div></div><div class=\"c wf h31 gs156\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h31 gs157\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">28<span class=\"ls0\"> </span></div></div><div class=\"c w90 h31 gs158\"><div class=\"t m0 x4a h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(556)<span class=\"ls0\"> </span></div></div><div class=\"c w115 h31 gs159\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terrenos y<span class=\"_ _2\"></span> construccione<span class=\"_ _2\"></span>s </div></div><div class=\"c w117 h31 gs15a\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h31 gs15b\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf h31 gs15c\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w90 h31 gs15d\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h31 gs15e\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf h31 gs15f\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h31 gs160\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w8b h31 gs161\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w115 h66 gs162\"><div class=\"t m0 xa h30 y528 ff1 fs8 fc0 sc0 ls0 ws0\">Instalacio<span class=\"_ _2\"></span>nes <span class=\"_ _9\"></span>T<span class=\"_ _5\"></span>\u00e9cnicas <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>Mobiliario <span class=\"_ _9\"></span>y </div><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">otros </div></div><div class=\"c w117 h66 gs163\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h66 gs164\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c wf h66 gs165\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w90 h66 gs166\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h66 gs167\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf h66 gs168\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w116 h66 gs169\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w8b h66 gs16a\"><div class=\"t m0 x32 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w115 h31 gs16b\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Total Deterioros </div></div><div class=\"c w117 h31 gs16c\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h31 gs16d\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf h31 gs16e\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h31 gs16f\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h31 gs170\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w90 h31 gs171\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wf h31 gs172\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h31 gs173\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h31 gs174\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w115 h31 gs175\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Neto  </div></div><div class=\"c w85 h31 gs176\"><div class=\"t m0 xd5 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">102<span class=\"ls0\"> </span></div></div><div class=\"c wfb h31 gs177\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(9)<span class=\"ls0\"> </span></div></div><div class=\"c w114 h31 gs178\"><div class=\"t m0 x1e h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(55)<span class=\"ls0\"> </span></div></div><div class=\"c w7f h31 gs179\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(3)<span class=\"ls0\"> </span></div></div><div class=\"c wfb h31 gs17a\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w7f h31 gs17b\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(8)<span class=\"ls0\"> </span></div></div><div class=\"c wf h31 gs17c\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h31 gs17d\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(2)<span class=\"ls0\"> </span></div></div><div class=\"c w90 h31 gs17e\"><div class=\"t m0 x2f h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">25<span class=\"ls0\"> </span></div></div>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span><span class=\"ls11\">el<span class=\"ls0\"> <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2025<span class=\"_ _5\"></span>, <span class=\"_ _25\"></span>derivado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _25\"></span>variaciones </span></span>de valor razonable ha sido de 830 miles de euros netas del efecto impositivo. El <span class=\"_ _2\"></span>efecto <span class=\"_ _9\"></span>en el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>erivado <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>variaciones de valor razonable ha sido de 337 miles de euros netas del efecto impositivo. El <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>etalle <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>ajustes <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>cambio <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>al <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de euros es el siguiente: Ajustes camb<span class=\"_ _2\"></span>io de valor<span class=\"_ _2\"></span> 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Diferencias de<span class=\"_ _2\"></span> conversi<span class=\"_ _2\"></span>\u00f3n  (3.112) (1.695) (3.112) (1.695) Las <span class=\"_ _5\"></span>diferencias <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>efecto <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>tipos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>los elementos <span class=\"_ _6\"></span>patrimoniales <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>generados <span class=\"_ _5\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>pertenecientes <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Grupo domiciliadas <span class=\"_ _f\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>Rumania, <span class=\"_ _b\"></span>Rep\u00fablica <span class=\"_ _b\"></span>Dominicana, <span class=\"_ _f\"></span>Brasil, <span class=\"_ _f\"></span>Chile<span class=\"_ _5\"></span>, <span class=\"_ _f\"></span>M<span class=\"_ _5\"></span>arruecos <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>Panam\u00e1 <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la conversi\u00f3n de su moneda funcional a euros<span class=\"_ _5\"></span>. 25.<span class=\"ls0\">2<span class=\"ls13\">) </span>Variaci\u00f3n de existencias de produc<span class=\"_ _2\"></span>tos en curso o terminados </span>El detalle del ejercicio 2025 es el siguiente, en miles de euros: (miles de euros) VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS 2024<span class=\"ls0\"> </span>Altas Bajas Diferencias de cambio Otros ajustes 2025<span class=\"ls0\"> </span>Construcci\u00f3n - 2 - - - 2 Proyecto<span class=\"_ _2\"></span>s y otros 2 2 \u00c1rea Promoci\u00f3n 66.022<span class=\"ls0\"> </span>5.015<span class=\"ls0\"> </span>(4.959)<span class=\"ls0\"> </span>(2.981)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>63.093<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a 1.274 4 -  -  1.278 Terreno Cart<span class=\"_ _2\"></span>uja 2.043 30<span class=\"ls0\"> </span>(2.073) -  -  - Residenc<span class=\"_ _2\"></span>ial Quintana 1.600 (1.145) -  -  455<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial C\u00edes 3.377 (1.670) -  -  1.707 Plaza Composte<span class=\"_ _2\"></span>la 17 5.033 427<span class=\"ls0\"> </span>-  -  -  5.460 Esperanto 374<span class=\"ls0\"> </span>4 -  -  -  378<span class=\"ls0\"> </span>Tamberlick 423<span class=\"ls0\"> </span>-  -  -  423<span class=\"ls0\"> </span>Xard\u00f3n 1.273 53<span class=\"ls0\"> </span>-  -  -  1.326 Pobra Carami\u00f1al<span class=\"_ _2\"></span> 377<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>-  -  -  393<span class=\"ls0\"> </span>Comesa\u00f1a 2.405 7 -  -  -  2.412 Poio 249<span class=\"ls0\"> </span>-   -  -   1 250<span class=\"ls0\"> </span>Siete Palmas 111<span class=\"ls0\"> </span>-  (40) -  -  71<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Elite 7 -  -  -  -  7 Secretar<span class=\"_ _2\"></span>io Artiles 311<span class=\"ls0\"> </span>-  -  -  -  311<span class=\"ls0\"> </span>Locales Cai<span class=\"_ _2\"></span>deros 40<span class=\"ls0\"> </span>-  -  -  -  40<span class=\"ls0\"> </span>Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC Fase II 1.253 410<span class=\"ls0\"> </span>-  -  -  1.663 Parcelas Balito Hoteleras MC <span class=\"_ _5\"></span>Fase II<span class=\"ls0\"> </span>494<span class=\"ls0\"> </span>349<span class=\"ls0\"> </span>-  -  -  843<span class=\"ls0\"> </span>Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III 4.154 23<span class=\"ls0\"> </span>-  (3) 4.174 Parcelas Comerc<span class=\"_ _2\"></span>iales DTM Fase<span class=\"_ _2\"></span> II 3.535 1.128 -  -  -  4.663 Suerte de<span class=\"_ _2\"></span> la Cruz 213<span class=\"ls0\"> </span>-  -  -  -  213<span class=\"ls0\"> </span>Eurocan 370<span class=\"ls0\"> </span>-  -  -  -  370<span class=\"ls0\"> </span>Suelo el Cot<span class=\"_ _2\"></span>illo 902<span class=\"ls0\"> </span>-  -  -  902<span class=\"ls0\"> </span>El Molar 4.920 -  -  -  -  4.920 Terreno San Agust<span class=\"_ _2\"></span>\u00edn 6.698 -  -  -   (1) 6.697 Terreno de<span class=\"_ _2\"></span> las Rozas 31<span class=\"ls0\"> </span>-  -  -  -   31<span class=\"ls0\"> </span>Serban Voda 5.781 53<span class=\"ls0\"> </span>-  (216) -  5.618 Terreno T\u00e1nger 2.616 -  -  (53) (1) 2.562 Veiramar I 925<span class=\"ls0\"> </span>-  -  (139) -  786<span class=\"ls0\"> </span>Veiramar II 479<span class=\"ls0\"> </span>-  -  (71) -  408<span class=\"ls0\"> </span>Veiramar III 14.919 -  -  (2.227) -  12.692 Terreno Por<span class=\"_ _2\"></span>chella 1.846 -  -  (274) -  1.572 Edificio<span class=\"_ _2\"></span> Bit\u00e1cora 273<span class=\"ls0\"> </span>-  (31) -   -  242<span class=\"ls0\"> </span>Terreno Tamandar\u00e9<span class=\"_ _2\"></span> 218<span class=\"ls0\"> </span>9 -   (1) -  226<span class=\"ls0\"> </span>Total Coste 66.022<span class=\"ls0\"> </span>5.017<span class=\"ls0\"> </span>(4.959)<span class=\"ls0\"> </span>(2.981)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>63.095<span class=\"ls0\"> </span>Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC Fase II (664) -  464<span class=\"ls0\"> </span>-  -  (200) Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III (401) -  401<span class=\"ls0\"> </span>-  -  - Parcelas Comerc<span class=\"_ _2\"></span>iales DTM f<span class=\"_ _2\"></span>ase II (709) -  709<span class=\"ls0\"> </span>-  -  - Parcelas Hot<span class=\"_ _2\"></span>eleras MC Fase<span class=\"_ _2\"></span> II (2) -  2 -  -  - Secretar<span class=\"_ _2\"></span>io Artiles (7) -  4 -  -  (3) Suerte de<span class=\"_ _2\"></span> la Cruz (77) -  23<span class=\"ls0\"> </span>-  -  (54) El Molar (3.473) -  254<span class=\"ls0\"> </span>-  -  (3.219) Siete Palmas (9) -  5 -  -  (4) Locales Cai<span class=\"_ _2\"></span>deros (21) -  2 -  -  (19) San Agust\u00edn (339) -  84<span class=\"ls0\"> </span>-  -  (255) Eurocan (127) -  30<span class=\"ls0\"> </span>-  -  (97) Residenc<span class=\"_ _2\"></span>ial C\u00edes (125) -  33<span class=\"ls0\"> </span>-  -  (92) Plaza Composte<span class=\"_ _2\"></span>la 17 (112) -  -  -  -  (112) Comesa\u00f1a (1.645) -  1.204 -  -  (441) Poio (138) -  47<span class=\"ls0\"> </span>-  -  (91) Serban Voda (2.081) -  639<span class=\"ls0\"> </span>118<span class=\"ls0\"> </span>-  (1.324) Terreno T\u00e1nger (1.105) -  63<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>-  (1.020) Terreno Por<span class=\"_ _2\"></span>chella (83) -  -  10<span class=\"ls0\"> </span>-  (73) Total Deterioros (11.118) - 3.964<span class=\"ls0\"> </span>150<span class=\"ls0\"> </span>- (7.004)<span class=\"ls0\"> </span>Neto 54.904<span class=\"ls0\"> </span>5.017<span class=\"ls0\"> </span>(995)<span class=\"ls0\"> </span>(2.831)<span class=\"ls0\"> </span>(4)<span class=\"ls0\"> </span>56.091<span class=\"ls0\"> </span>El detalle del ejercicio 2024 el detalle es el siguiente, en miles de euros:<span class=\"_ _3c\"> </span>(miles de euros) VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS 2.024<span class=\"ls0\"> </span>Altas Bajas Diferencias de cambio Otros ajustes 2.025<span class=\"ls0\"> </span>Construcci\u00f3n 26<span class=\"ls0\"> </span>- - - (26)<span class=\"ls0\"> </span>- Proyecto<span class=\"_ _2\"></span>s y otros 26<span class=\"ls0\"> </span>-  -  -  (26) - \u00c1rea Promoci\u00f3n 68.673<span class=\"ls0\"> </span>3.549<span class=\"ls0\"> </span>(5.087)<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>(1.482)<span class=\"ls0\"> </span>66.022<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a 1.267 7 -  -  -  1.274 Terreno Cart<span class=\"_ _2\"></span>uja 1.952 91<span class=\"ls0\"> </span>-  -  -  2.043 Rafael d<span class=\"_ _2\"></span>e la Hoz 982<span class=\"ls0\"> </span>-   (982) -  -  - Residenc<span class=\"_ _2\"></span>ial C\u00edes 4.809 38<span class=\"ls0\"> </span>(1.582) -  112<span class=\"ls0\"> </span>3.377 Plaza Composte<span class=\"_ _2\"></span>la 17 4.659 374<span class=\"ls0\"> </span>-  -  -  5.033 Esperanto 361<span class=\"ls0\"> </span>13<span class=\"ls0\"> </span>-  -  -  374<span class=\"ls0\"> </span>Tamberlick 423<span class=\"ls0\"> </span>-  -  -  423<span class=\"ls0\"> </span>Xard\u00f3n 1.193 80<span class=\"ls0\"> </span>-  -  -  1.273 Pobra Carami\u00f1al<span class=\"_ _2\"></span> 370<span class=\"ls0\"> </span>7 -  -  -  377<span class=\"ls0\"> </span>Comesa\u00f1a 2.362 43<span class=\"ls0\"> </span>-  -  -  2.405 Poio 249<span class=\"ls0\"> </span>-  -  -  -  249<span class=\"ls0\"> </span>Siete Palmas 171<span class=\"ls0\"> </span>-  (60) -  -  111<span class=\"ls0\"> </span>Residenc<span class=\"_ _2\"></span>ial Elite 7 -  -  -  -  7 Secretar<span class=\"_ _2\"></span>io Artiles 311<span class=\"ls0\"> </span>-  -  -  -  311<span class=\"ls0\"> </span>Locales Cai<span class=\"_ _2\"></span>deros 40<span class=\"ls0\"> </span>-  -  -  -  40<span class=\"ls0\"> </span>Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC 1.253 7 -  -  (7) 1.253 Parcelas B<span class=\"_ _2\"></span>alito comerc<span class=\"_ _2\"></span>iales MC 483<span class=\"ls0\"> </span>4 -  -  7 494<span class=\"ls0\"> </span>Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM 4.054 2.530 (2.430) -  -  4.154 Parcelas ho<span class=\"_ _2\"></span>teleras DTM 3.535 -  -  -  -  3.535 Suerte de<span class=\"_ _2\"></span> la Cruz 213<span class=\"ls0\"> </span>-  -  -  -  213<span class=\"ls0\"> </span>Eurocan 370<span class=\"ls0\"> </span>-  -  -  -  370<span class=\"ls0\"> </span>El Molar 4.920 -  -  -  -  4.920 Terreno San Agust<span class=\"_ _2\"></span>\u00edn 6.683 15<span class=\"ls0\"> </span>-  -  -  6.698 Terreno de<span class=\"_ _2\"></span> las Rozas 31<span class=\"ls0\"> </span>-   -  -  -  31<span class=\"ls0\"> </span>Serban Voda 5.045 326<span class=\"ls0\"> </span>-  53<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>5.781 Terreno T\u00e1nger 4.395 -  -  172<span class=\"ls0\"> </span>(1.951) 2.616 Veiramar I 913<span class=\"ls0\"> </span>-  -  12<span class=\"ls0\"> </span>-  925<span class=\"ls0\"> </span>Veiramar II 473<span class=\"ls0\"> </span>-  -  6 -  479<span class=\"ls0\"> </span>Veiramar III 14.719 -  -  200<span class=\"ls0\"> </span>-  14.919 Terreno Por<span class=\"_ _2\"></span>chella 1.822 -  -  24<span class=\"ls0\"> </span>-  1.846 Edificio<span class=\"_ _2\"></span> Bit\u00e1cora 362<span class=\"ls0\"> </span>14<span class=\"ls0\"> </span>(33) (70) -  273<span class=\"ls0\"> </span>Terreno Tamandar\u00e9<span class=\"_ _2\"></span> 246<span class=\"ls0\"> </span>-   -   (28) -  218<span class=\"ls0\"> </span>Total Coste 68.699<span class=\"ls0\"> </span>3.549<span class=\"ls0\"> </span>(5.087)<span class=\"ls0\"> </span>369<span class=\"ls0\"> </span>(1.508)<span class=\"ls0\"> </span>66.022<span class=\"ls0\"> </span>Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC (606) (58) -   -  -  (664) Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM (470) -  69<span class=\"ls0\"> </span>-  -  (401) Parcelas Hot<span class=\"_ _2\"></span>eleras DTM (845) -  136<span class=\"ls0\"> </span>-  -  (709) Parcelas Hot<span class=\"_ _2\"></span>eleras MC (2) -  -   -  -  (2) Secretar<span class=\"_ _2\"></span>io Artiles (7) -  -   -  -  (7) Suerte de<span class=\"_ _2\"></span> la Cruz (120) -  43<span class=\"ls0\"> </span>-  -  (77) El Molar (3.508) -  35<span class=\"ls0\"> </span>-  -  (3.473) Siete Palmas (19) -  10<span class=\"ls0\"> </span>-  -  (9) Locales Cai<span class=\"_ _2\"></span>deros (26) -  5 -  -  (21) San Agustin (354) -  15<span class=\"ls0\"> </span>-  -  (339) Eurocan (127) -  -   -  -  (127) Residenc<span class=\"_ _2\"></span>ial Cies (130) -  5 -  -  (125) Plaza Composte<span class=\"_ _2\"></span>la 17 (112) -  -   -  -  (112) Comesa\u00f1a (1.592) (53) -   -  -  (1.645) Poio (148) 10<span class=\"ls0\"> </span>-  -  (138) Serban Voda (1.321) (386) -  (16) (358) (2.081) Terreno T\u00e1nger (2.903) (39) -  (114) 1.951 (1.105) Terreno Por<span class=\"_ _2\"></span>chella (83) -  -  -  -  (83) Total Deterioros (12.373) (536)<span class=\"ls0\"> </span>328<span class=\"ls0\"> </span>(130)<span class=\"ls0\"> </span>1.593<span class=\"ls0\"> </span>(11.118) Neto 56.326<span class=\"ls0\"> </span>3.013<span class=\"ls0\"> </span>(4.759)<span class=\"ls0\"> </span>239<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>54.904<span class=\"ls0\"> </span>25.1<span class=\"ls0\">2) Diferencias de cambio </span>Las <span class=\"_ _9\"></span>diferencias <span class=\"_ _9\"></span>de c<span class=\"_ _2\"></span>ambio <span class=\"_ _9\"></span>negativas <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>roducidas <span class=\"_ _25\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>han <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>2.213 <span class=\"_ _2\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros (<span class=\"ls3\">361</span> miles de <span class=\"_ _5\"></span>euros de benef<span class=\"_ _5\"></span>icios del a\u00f1o <span class=\"_ _5\"></span>anterior) <span class=\"ls4\">y <span class=\"_ _5\"></span></span>han <span class=\"_ _5\"></span>sido provocadas por <span class=\"_ _5\"></span>la variaci\u00f3n del euro frente a las siguientes divisas: Variaci\u00f3n anual<span class=\"fc5\"> </span>D\u00f3lar / euro (13,46%) Peso dominicano / euro (17,55%) Euro / Peso chileno (2,94%) Real Brasile\u00f1o / Euro (0,49%) Ron / Euro (2,51%) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Otra informaci\u00f3n<span class=\"_ _3c\"> </span>La  totalidad  del  inmovilizado  material  d<span class=\"_ _2\"></span>el  Grupo  se  encuentra  a<span class=\"_ _2\"></span>fecto  a  la  explo<span class=\"_ _2\"></span>taci\u00f3n  y debidamente <span class=\"_ _18\"> </span>asegurado <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>no <span class=\"_ _17\"> </span>est\u00e1n <span class=\"_ _14\"> </span>sujetos <span class=\"_ _18\"> </span>a <span class=\"_ _18\"> </span>ning\u00fan <span class=\"_ _14\"> </span>tipo <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>gravame<span class=\"_ _5\"></span>n <span class=\"_ _18\"> </span>distinto <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>lo<span class=\"_ _5\"></span>s <span class=\"_ _14\"> </span>ya mencionados. El Grupo t<span class=\"_ _5\"></span>iene formalizadas p\u00f3lizas d<span class=\"_ _5\"></span>e seguros para <span class=\"_ _5\"></span>cubrir los <span class=\"_ _5\"></span>posibles riesgos a <span class=\"_ _5\"></span>los que <span class=\"_ _5\"></span>est\u00e1n sujetos <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>diverso<span class=\"_ _5\"></span>s <span class=\"_ _22\"></span>elementos <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>inmovilizado <span class=\"_ _f\"></span>material, <span class=\"_ _f\"></span>entendiendo <span class=\"_ _22\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>dichas <span class=\"_ _f\"></span>p\u00f3lizas cubren de manera suficiente los riesgos a los que est\u00e1n sometidos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "NOTA <span class=\"ls3\">10. </span>INVERSIONES INMOBILIARIAS<span class=\"ff1\"> </span>El movimiento de los inmuebles de i<span class=\"_ _2\"></span>nversi\u00f3n a lo largo de los ejercicios 2025 <span class=\"ls4\">y </span>2024 ha sido el siguiente, en miles de euros: Inmuebles d<span class=\"_ _2\"></span>e inversi\u00f3<span class=\"_ _2\"></span>n (miles <span class=\"_ _2\"></span>de euros) 2024<span class=\"ls0\"> </span>Altas Bajas Reclasificac<span class=\"_ _2\"></span>i\u00f3n de existencias<span class=\"_ _2\"></span> Variaciones tipo de cambio Ajuste valor razonable con cambios en resultados<span class=\"_ _2\"></span> 2025<span class=\"ls0\"> </span>Construccione<span class=\"_ _2\"></span>s 21.656 - (258) - (648) 1.119 21.870 Construccione<span class=\"_ _2\"></span>s en cur<span class=\"_ _2\"></span>so - 2.083 - 1.491 - - 3.574 Total Coste<span class=\"_ _2\"></span> 21.656 2.083 (258) 1.<span class=\"ls0\">4<span class=\"ls29\">91</span> </span>(648) 1.119 25.444 Inmuebles d<span class=\"_ _2\"></span>e inversi\u00f3<span class=\"_ _2\"></span>n (miles <span class=\"_ _2\"></span>de euros) 202<span class=\"ls0\">3 </span>Altas Bajas Reclasificac<span class=\"_ _2\"></span>i\u00f3n inmov mater<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>al Variaciones tipo de cambio Ajuste valor razonable con cambios en patrimonio Ajuste valor razonable con cambios en c<span class=\"_ _2\"></span>ta resultados<span class=\"_ _2\"></span> 202<span class=\"ls0\">4 </span>Construccione<span class=\"_ _2\"></span>s 22.709 (1.344) 15<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(15) 238<span class=\"ls0\"> </span>21.656 Total Coste<span class=\"_ _2\"></span> 22.709 (1.344) 15<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(15) 238<span class=\"ls0\"> </span>21.656 Se <span class=\"_ _6\"></span>ha <span class=\"_ _6\"></span>reclasificado <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>correspondiente <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Hotel <span class=\"_ _5\"></span>Cartuja <span class=\"_ _6\"></span>de<span class=\"_ _5\"></span>sde <span class=\"_ _6\"></span>existencias <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>inversiones inmobiliarias <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>curso, <span class=\"_ _f\"></span>debid<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>en <span class=\"_ _f\"></span>2025 <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>irmado <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>un <span class=\"_ _b\"></span>tercero <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>con<span class=\"_ _5\"></span>trato <span class=\"_ _f\"></span>de arrendamiento de d<span class=\"_ _5\"></span>icho hot<span class=\"_ _5\"></span>el, que entrar\u00e1 en <span class=\"_ _5\"></span>vigor <span class=\"_ _5\"></span>una vez que <span class=\"_ _5\"></span>se termine su <span class=\"_ _5\"></span>construcci\u00f3n <span class=\"_ _5\"></span><span class=\"ls21\">y </span>se <span class=\"_ _c\"> </span>entregue <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>hotel <span class=\"_ _c\"> </span>como <span class=\"_ _c\"> </span>obra <span class=\"_ _c\"> </span>finalizada<span class=\"_ _5\"></span>, <span class=\"_ _c\"> </span>con <span class=\"_ _c\"> </span>un<span class=\"_ _5\"></span>a  d<span class=\"_ _5\"></span>uraci\u00f3n <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>15 <span class=\"_ _c\"> </span>a\u00f1os<span class=\"_ _5\"></span>. <span class=\"_ _c\"> </span>Las <span class=\"_ _c\"> </span>altas <span class=\"_ _c\"> </span>en construcciones <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>corresponde<span class=\"_ _5\"></span>n <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>diferentes <span class=\"_ _5\"></span>gast<span class=\"_ _5\"></span>os <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>construcci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>otel que <span class=\"_ _9\"></span>debido <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>aturaleza <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>dichos gastos <span class=\"_ _25\"></span>son <span class=\"_ _9\"></span>consider<span class=\"_ _5\"></span>ados <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>mayor <span class=\"_ _25\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>inversi\u00f3n y <span class=\"_ _14\"></span>cuya <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>ontrapartida <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>ha <span class=\"_ _b\"></span>registrado <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _14\"> </span>ep\u00edgrafe <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"> </span>cuenta <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>p\u00e9<span class=\"_ _2\"></span>rdidas <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>ganancias \u201cTrabajos realizados por la empresa para su activo\u201d<span class=\"ff1\">. </span>Las <span class=\"_ _5\"></span>bajas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>Veir<span class=\"_ _5\"></span>amar se <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>roducen <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>normal <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>act<span class=\"_ _5\"></span>ividad <span class=\"_ _5\"></span>del Gru<span class=\"_ _5\"></span>po, <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>venta de las mismas. Durante <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>ejercicio <span class=\"_ _18\"> </span>2025, <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>valor <span class=\"_ _18\"> </span>razonable <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>inversiones <span class=\"_ _18\"> </span>inmobiliarias <span class=\"_ _18\"> </span>aument\u00f3<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e manera <span class=\"_ _2\"></span>global <span class=\"_ _25\"></span>en 1.119 <span class=\"_ _25\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>euros, <span class=\"_ _2\"></span>registrado <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>efecto <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _2\"></span>adjunto en <span class=\"_ _9\"></span>el ep\u00edgrafe <span class=\"_ _9\"></span>\u201cvaloraci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>inversiones inm<span class=\"_ _2\"></span>obiliarias\u201d<span class=\"ff1 ls13\">. <span class=\"ls0\">En <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _9\"></span>2024, el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>razonable </span></span>de los activos se increment\u00f3 en 238 miles de euros. El <span class=\"_ _6\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _6\"></span>M<span class=\"_ _5\"></span>ontebalito <span class=\"_ _6\"></span>ha <span class=\"_ _22\"></span>revisado <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>importes <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>libros <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>sus <span class=\"_ _22\"></span>inmuebles <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>inversi\u00f3n <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>ha determinado <span class=\"_ _6\"></span>que <span class=\"_ _5\"></span>no <span class=\"_ _22\"></span>existen <span class=\"_ _5\"></span>indicios <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>dichos <span class=\"_ _6\"></span>activos <span class=\"_ _6\"></span>hayan <span class=\"_ _6\"></span>sufrido <span class=\"_ _5\"></span>una<span class=\"_ _6\"></span> <span class=\"_ _6\"></span>variaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>valor distinta de la que ha sido reflejada en el Estado de Situaci\u00f3n financiera consolidado adjunto. El valor razonable <span class=\"_ _2\"></span>de las i<span class=\"_ _2\"></span>nversiones inmobiliarias <span class=\"_ _2\"></span>se ha calcula<span class=\"_ _2\"></span>do en funci\u00f3<span class=\"_ _2\"></span>n de las tasacio<span class=\"_ _2\"></span>nes realizadas a 3<span class=\"_ _2\"></span>1 de <span class=\"_ _2\"></span>diciembre de<span class=\"_ _2\"></span> 2025 <span class=\"ls4\">y <span class=\"_ _2\"></span><span class=\"ls0\">2024 por e<span class=\"_ _2\"></span>l experto <span class=\"_ _2\"></span>independiente AT <span class=\"_ _2\"></span>Valor, siguiendo<span class=\"_ _9\"></span> </span></span>los m\u00e9todos de valoraci\u00f3n descritos en la Nota 4.d. y se resume a continuaci\u00f3n: Inmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) Valor tasaci\u00f3n 2024<span class=\"ls0\"> </span>Valor tasaci\u00f3n 2025<span class=\"ls0\"> </span>Bajas de Inmovilizad<span class=\"_ _2\"></span>o Ajuste Valor<span class=\"_ _2\"></span> Diferencias de cambio<span class=\"_ _2\"></span> Diferencia Edificio Iberi<span class=\"_ _2\"></span>a 16.056 16.560<span class=\"ls0\"> </span>-  503<span class=\"ls0\"> </span>- - Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> 4.247 3.820 (258) 479<span class=\"ls0\"> </span>(648) - Oficinas Tambe<span class=\"_ _2\"></span>rlick 1.353 1.490 -  137<span class=\"ls0\"> </span>- - Subtotal 21.656 21.870 (258) 1.119 (648) - Adicionalmente, el valor razonable de las inversiones inmobiliarias e<span class=\"_ _2\"></span>n curso es el siguiente:<span class=\"_ _5\"></span> Inmuebles (mile<span class=\"_ _2\"></span>s de euros) Valor de coste Valor tasaci\u00f3n 2025<span class=\"ls0\"> </span>Diferencia Hotel La Car<span class=\"_ _2\"></span>tuja 3.574 7.695 4.121 Subtotal 3.574<span class=\"ls0\"> </span>7.695<span class=\"ls0\"> </span>4.121<span class=\"ls0\"> </span>El <span class=\"_ _9\"></span>efecto <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span><span class=\"ls11\">el<span class=\"ls0\"> <span class=\"_ _9\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Result<span class=\"_ _5\"></span>ados <span class=\"_ _9\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>2025<span class=\"_ _5\"></span>, <span class=\"_ _25\"></span>derivado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _25\"></span>variaciones </span></span>de valor razonable ha sido de 830 miles de euros netas del efecto impositivo. El <span class=\"_ _2\"></span>efecto <span class=\"_ _9\"></span>en el<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Estado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados <span class=\"_ _2\"></span>Consolidado <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>erivado <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>variaciones de valor razonable ha sido de 337 miles de euros netas del efecto impositivo. A <span class=\"_ _17\"> </span><span class=\"ls0\">continuaci\u00f3n,  se <span class=\"_ _18\"> </span>detallan  los <span class=\"_ _18\"> </span>ingresos <span class=\"_ _17\"> </span>derivados <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>rentas <span class=\"_ _17\"> </span>y <span class=\"_ _17\"> </span>los <span class=\"_ _18\"> </span>gastos  directos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e </span>explotaci\u00f3n <span class=\"_ _11\"> </span>provenientes <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>las <span class=\"_ _11\"> </span>inversiones <span class=\"_ _19\"> </span>inmobiliarias <span class=\"_ _11\"> </span>propiedad <span class=\"_ _19\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _11\"> </span>las <span class=\"_ _19\"> </span>entidades consolidadas: Inmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Edificio Iberi<span class=\"_ _2\"></span>a 823<span class=\"ls0\"> </span>758<span class=\"ls0\"> </span>Edificio Tambe<span class=\"_ _2\"></span>rlick 71<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> 84<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>Total ingres<span class=\"_ _2\"></span>os 978<span class=\"ls0\"> </span>1.014<span class=\"_ _3c\"> </span> I<span class=\"_ _3c\"> </span>nmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Edificio Iberi<span class=\"_ _2\"></span>a (149) (183) Edificio Tambe<span class=\"_ _2\"></span>rlick (11) (47) Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> (40) (48) Total gastos<span class=\"_ _2\"></span> (200) (278) Total ingres<span class=\"_ _2\"></span>os netos 778<span class=\"ls0\"> </span>73<span class=\"_ _3c\"> </span>6<span class=\"ls0\"> </span>El detalle de las <span class=\"_ _5\"></span>inversiones inmobiliarias del <span class=\"_ _5\"></span>Grupo al 31 de d<span class=\"_ _5\"></span>iciembre de <span class=\"ls3\">2025</span> <span class=\"ls4\">y </span>2024, seg\u00fan su emplazamiento, es el siguiente: Importe (mi<span class=\"_ _2\"></span>les de euros<span class=\"_ _2\"></span>) Superficie sobr<span class=\"_ _9\"></span>e<span class=\"_ _5\"></span> rasante (<span class=\"_ _2\"></span>m<span class=\"_ _3c\"> </span>2<span class=\"_ _3c\"> </span>) Emplazami<span class=\"_ _2\"></span>ento 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Espa\u00f1a 18.050<span class=\"ls0\"> </span>17.409 4.683 4.683 Rep\u00fablica Dom<span class=\"_ _2\"></span>inicana 3.82<span class=\"ls0\">0 </span>4.247 2.434 2.804 Total  21.870 21.656 7.117 7.487 La tipolog\u00eda de los edificios se presenta en el siguiente esquema: Tipolog\u00eda % sobre sup<span class=\"_ _2\"></span>erficie 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Viviendas 34,20% 41,67% Oficinas 65,80% 58,33% Total  100,00% 100,00% Sobre  los <span class=\"_ _c\"> </span>inmuebles  de <span class=\"_ _c\"> </span>inversi\u00f3n  del <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>existen <span class=\"_ _c\"> </span>pr\u00e9stamos  hip<span class=\"_ _5\"></span>otecarios,  cu<span class=\"_ _5\"></span>yo  saldo pendiente a <span class=\"_ _2\"></span>31 de <span class=\"_ _2\"></span>diciembre de 2025 <span class=\"_ _2\"></span>asciende a <span class=\"_ _2\"></span><span class=\"ls3\">3.<span class=\"ls0\">254 miles <span class=\"_ _2\"></span>de euros<span class=\"_ _2\"></span> (3.<span class=\"ls3\">640</span> miles <span class=\"_ _9\"></span>de euros al </span></span>cierre del ejercicio anterior), seg\u00fan el siguiente detalle: Inmuebles (m<span class=\"_ _2\"></span>iles de euros<span class=\"_ _2\"></span>)   2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Valor Tasac<span class=\"_ _2\"></span>i\u00f3n Hipotecas Valor Tasac<span class=\"_ _2\"></span>i\u00f3n Hipotecas<span class=\"_ _2\"></span> Edificio Iberi<span class=\"_ _2\"></span>a 16.560 3.254 16.056 3.640 Oficina Tamberl<span class=\"_ _2\"></span>ick 1.490 -  1.353 - Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> 3.820 -  4.247 - 21.870 3.254 21.656 3.640 A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 no exist<span class=\"_ _5\"></span>\u00edan recibos impagados de los pr\u00e9stamos.  Pol<span class=\"_ _9\"></span>\u00edti<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>segu<span class=\"_ _9\"></span>ros<span class=\"ff1\"> </span>La pol\u00edtica del Grupo es formalizar p\u00f3lizas de seg<span class=\"_ _2\"></span>uros para cubrir los posibl<span class=\"_ _2\"></span>es riesgos a <span class=\"_ _5\"></span>los que est\u00e1n <span class=\"_ _2a\"> </span>sujetos <span class=\"_ _11\"> </span>los <span class=\"_ _2a\"> </span>diversos <span class=\"_ _2a\"> </span>elementos <span class=\"_ _11\"> </span>de <span class=\"_ _2a\"> </span>su <span class=\"_ _2a\"> </span>inmovilizado <span class=\"_ _11\"> </span>mat<span class=\"_ _5\"></span>erial <span class=\"_ _2a\"> </span>y <span class=\"_ _2a\"> </span>sus <span class=\"_ _2a\"> </span>inversiones inmobiliarias<span class=\"ls13\">. <span class=\"_ _f\"></span></span>Los <span class=\"_ _22\"></span>administradores <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>Sociedad <span class=\"_ _f\"></span>Dominante <span class=\"_ _f\"></span>revisan <span class=\"_ _22\"></span>anualmente, <span class=\"_ _22\"></span>o <span class=\"_ _f\"></span>cuando alguna circunstancia lo <span class=\"_ _2\"></span>hace necesario, <span class=\"_ _2\"></span>las coberturas y <span class=\"_ _2\"></span>los riesgos cu<span class=\"_ _2\"></span>biertos y <span class=\"_ _2\"></span>se acuerdan los<span class=\"_ _2\"></span> importes que razonablemente se deben cubrir para el a\u00f1o siguiente. A 31 <span class=\"_ _5\"></span>de diciembre de <span class=\"_ _5\"></span>2025 <span class=\"ls21\">y <span class=\"_ _6\"></span></span>2024 no existen ot<span class=\"_ _5\"></span>ros activos in<span class=\"_ _5\"></span>mobiliarios con restricciones a la titularidad. An\u00e1lisis de sensibilidad Las  hip\u00f3tesis <span class=\"_ _17\"> </span>base <span class=\"_ _17\"> </span>de  l<span class=\"_ _2\"></span>os  estudios <span class=\"_ _18\"> </span>de  valoraci\u00f3n <span class=\"_ _17\"> </span>del  experto <span class=\"_ _17\"> </span>indepen<span class=\"_ _2\"></span>diente  ha<span class=\"_ _5\"></span>n  sido <span class=\"_ _17\"> </span>las siguientes: <div class=\"c w158 h10 gs1a8\"><div class=\"t m0 x82 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Hip\u00f3tesis base<span class=\"_ _2\"></span> </div></div><div class=\"c w13c h10 gs1a9\"><div class=\"t m0 x19 h2f y345 ff2 fs8 fc0 sc0 ls0 ws0\">Renta </div><div class=\"t m0 x27 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">media m2  </div></div><div class=\"c w159 h10 gs1aa\"><div class=\"t m0 x2f h2f y345 ff2 fs8 fc0 sc0 ls0 ws0\">Tasa </div><div class=\"t m0 x66 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Actualizaci\u00f3n </div></div><div class=\"c w15a h10 gs1ab\"><div class=\"t m0 x23 h2f y346 ff2 fs8 fc0 sc0 ls0 ws0\">% gastos de </div><div class=\"t m0 x1b h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Propiedad </div><div class=\"t m0 x23 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">sobre rentas </div></div><div class=\"c w15b h10 gs1ac\"><div class=\"t m0 x4a h2f y345 ff2 fs8 fc0 sc0 ls0 ws0\">Coeficiente </div><div class=\"t m0 x1a h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">ocupaci\u00f3n </div></div><div class=\"c w15c h31 gs1ad\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Iberia </div></div><div class=\"c w15d h31 gs1ae\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">16,43 </div></div><div class=\"c w15e h31 gs1af\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5,75% </div></div><div class=\"c w15f h31 gs1b0\"><div class=\"t m0 x1d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">3%<span class=\"ls0\"> </span></div></div><div class=\"c w160 h31 gs1b1\"><div class=\"t m0 x57 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">98%<span class=\"ls0\"> </span></div></div><div class=\"c w15c h2e gs1b2\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Tamberlick </div></div><div class=\"c w15d h2e gs1b3\"><div class=\"t m0 x8 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">13,56 </div></div><div class=\"c w15e h2e gs1b4\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">6,25% </div></div><div class=\"c w15f h2e gs1b5\"><div class=\"t m0 x22 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">15%<span class=\"ls0\"> </span></div></div><div class=\"c w160 h2e gs1b6\"><div class=\"t m0 x57 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">70%<span class=\"ls0\"> </span></div></div><div class=\"c w15c h31 gs1b7\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar (1) </div></div><div class=\"c w15d h31 gs1b8\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">10,32 </div></div><div class=\"c w15e h31 gs1b9\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6,00% </div></div><div class=\"c w15f h31 gs1ba\"><div class=\"t m0 x1d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">6%<span class=\"ls0\"> </span></div></div><div class=\"c w160 h31 gs1bb\"><div class=\"t m0 x57 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">90%<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs1bc\"><div class=\"t m0 x1 h26 y5cc ff1 fs6 fc0 sc0 ls0 ws0\">(1)Las <span class=\"_ _2\"></span>tasaciones <span class=\"_ _2\"></span>realizadas p<span class=\"_ _2\"></span>or A<span class=\"_ _2\"></span>T Valor s<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>realizan p<span class=\"_ _2\"></span>or el <span class=\"_ _9\"></span>m\u00e9todo de comparaci\u00f3n. <span class=\"_ _2\"></span>La p<span class=\"_ _2\"></span>ropia <span class=\"_ _2\"></span>entidad ha <span class=\"_ _9\"></span>rea<span class=\"_ _5\"></span>lizado u<span class=\"_ _2\"></span>n estudi<span class=\"_ _2\"></span>o </div><div class=\"t m0 x1 h26 y5cd ff1 fs6 fc0 sc0 ls0 ws0\">alternativo siguiendo los criterios de flujos de caja descri<span class=\"_ _2\"></span>tos en el resumen anterior.<span class=\"_ _5\"></span> </div><div class=\"t m0 x1 h2 y5ce ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5cf ff1 fs0 fc0 sc0 ls0 ws0\">El impacto resultante por una posible variaci\u00f3n de las tasas de descuento de las rentas, de los </div><div class=\"t m0 x1 h2 y5d0 ff1 fs0 fc0 sc0 ls0 ws0\">gastos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>exp<span class=\"_ _5\"></span>lotaci\u00f3n <span class=\"_ _14\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>rentas, <span class=\"_ _b\"></span>del <span class=\"_ _14\"> </span>activo <span class=\"_ _14\"></span>m\u00e1s <span class=\"_ _b\"></span>representativo, <span class=\"_ _14\"></span>es <span class=\"_ _b\"></span>el <span class=\"_ _14\"> </span>siguiente: <span class=\"_ _14\"></span>es<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>el </div><div class=\"t m0 x1 h2 y5d1 ff1 fs0 fc0 sc0 ls0 ws0\">siguiente:  </div><div class=\"t m0 x1 h2 y5d2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5d3 ff1 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _f\"></span>impacto <span class=\"_ _f\"></span>resultante <span class=\"_ _b\"></span>por <span class=\"_ _22\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>osible <span class=\"_ _f\"></span>variaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _b\"></span>tasas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>descuento <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>rentas, <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>las </div><div class=\"t m0 x1 h2 y231 ff1 fs0 fc0 sc0 ls0 ws0\">rentas y de los gastos de explotaci\u00f3n es el siguient<span class=\"_ _2\"></span>e:<span class=\"_ _5\"></span> </div><div class=\"t m0 x1 h2 y5d4 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w161 h71 gs1bd\"><div class=\"t m0 x88 h44 y359 ff2 fsc fc0 sc0 ls0 ws0\">An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d </div></div><div class=\"c w149 h71 gs1be\"><div class=\"t m0 x23 h44 y571 ff2 fsc fc0 sc0 ls0 ws0\">Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de </div><div class=\"t m0 x32 h44 y35b ff2 fsc fc0 sc0 ls0 ws0\">euros) </div></div><div class=\"c w162 h71 gs1bf\"><div class=\"t m0 x1b h44 y568 ff2 fsc fc0 sc0 ls0 ws0\">Disminuc<span class=\"_ _2\"></span>i\u00f3n de un </div><div class=\"t m0 x1b h44 y359 ff2 fsc fc0 sc0 ls0 ws0\">cuarto de p<span class=\"_ _2\"></span>unto en </div><div class=\"t m0 x1b h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">tasas de desc<span class=\"_ _2\"></span>uento<span class=\"_ _2\"></span> </div></div><div class=\"c w144 h71 gs1c0\"><div class=\"t m0 x86 h44 y568 ff2 fsc fc0 sc0 ls0 ws0\">Aumento de <span class=\"_ _2\"></span>un </div><div class=\"t m0 x66 h44 y359 ff2 fsc fc0 sc0 ls0 ws0\">cuarto de p<span class=\"_ _2\"></span>unto en </div><div class=\"t m0 x66 h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">tasas de desc<span class=\"_ _2\"></span>uento </div></div><div class=\"c w161 h48 gs1c1\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Edificio Iberi<span class=\"_ _2\"></span>a </div></div><div class=\"c w149 h48 gs1c2\"><div class=\"t m0 x8c h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">16.560<span class=\"ls0\"> </span></div></div><div class=\"c w162 h48 gs1c3\"><div class=\"t m0 x6b h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">316<span class=\"ls0\"> </span></div></div><div class=\"c w144 h48 gs1c4\"><div class=\"t m0 x6a h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">(308) </div></div><div class=\"c w161 h45 gs1c5\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Tambe<span class=\"_ _2\"></span>rlick </div></div><div class=\"c w149 h45 gs1c6\"><div class=\"t m0 xef h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">1.490 </div></div><div class=\"c w162 h45 gs1c7\"><div class=\"t m0 x6c h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs1c8\"><div class=\"t m0 x5f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(27) </div></div><div class=\"c w161 h48 gs1c9\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Veiramar<span class=\"_ _2\"></span> </div></div><div class=\"c w149 h48 gs1ca\"><div class=\"t m0 xef h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">3.820 </div></div><div class=\"c w162 h48 gs1cb\"><div class=\"t m0 x6c h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">80<span class=\"ls0\"> </span></div></div><div class=\"c w144 h48 gs1cc\"><div class=\"t m0 x5f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">(78) </div></div><div class=\"c w161 h45 gs1cd\"><div class=\"t m0 xa h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w149 h45 gs1ce\"><div class=\"t m0 x8c h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">21.870 </div></div><div class=\"c w162 h45 gs1cf\"><div class=\"t m0 x6b h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs1d0\"><div class=\"t m0 x6a h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">(413) </div></div><div class=\"c w161 h63 gs1d1\"><div class=\"t m0 x88 h44 y5db ff2 fsc fc0 sc0 ls0 ws0\">An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d </div></div><div class=\"c w149 h63 gs1d2\"><div class=\"t m0 x23 h44 y4fe ff2 fsc fc0 sc0 ls0 ws0\">Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de </div><div class=\"t m0 x32 h44 y4ff ff2 fsc fc0 sc0 ls0 ws0\">euros) </div></div><div class=\"c w162 h63 gs1d3\"><div class=\"t m0 x1b h44 y4fe ff2 fsc fc0 sc0 ls0 ws0\">Disminuc<span class=\"_ _2\"></span>i\u00f3n de los </div><div class=\"t m0 x8 h44 y4ff ff2 fsc fc0 sc0 ls0 ws0\">costes (5%)<span class=\"_ _2\"></span> </div></div><div class=\"c w144 h63 gs1d4\"><div class=\"t m0 x27 h44 y5db ff2 fsc fc0 sc0 ls0 ws0\">Aumento c<span class=\"_ _2\"></span>ostes (5%) </div></div><div class=\"c w161 h48 gs1d5\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Edificio Iberi<span class=\"_ _2\"></span>a </div></div><div class=\"c w149 h48 gs1d6\"><div class=\"t m0 x8c h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">16.560 </div></div><div class=\"c w162 h48 gs1d7\"><div class=\"t m0 x6c h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w144 h48 gs1d8\"><div class=\"t m0 x5f h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">(10) </div></div><div class=\"c w161 h45 gs1d9\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Tambe<span class=\"_ _2\"></span>rlick </div></div><div class=\"c w149 h45 gs1da\"><div class=\"t m0 xef h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">1.490 </div></div><div class=\"c w162 h45 gs1db\"><div class=\"t m0 x8d h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w144 h45 gs1dc\"><div class=\"t m0 xfb h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c w161 h45 gs1dd\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Veiramar<span class=\"_ _2\"></span> </div></div><div class=\"c w149 h45 gs1de\"><div class=\"t m0 xef h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">3.820 </div></div><div class=\"c w162 h45 gs1df\"><div class=\"t m0 x8d h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w144 h45 gs1e0\"><div class=\"t m0 xfb h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(6) </div></div><div class=\"c w161 h45 gs1e1\"><div class=\"t m0 xa h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w149 h45 gs1e2\"><div class=\"t m0 x8c h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">21.870 </div></div><div class=\"c w162 h45 gs1e3\"><div class=\"t m0 x6c h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs1e4\"><div class=\"t m0 x5f h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">(22) </div></div><div class=\"c w161 h64 gs1e5\"><div class=\"t m0 x88 h44 y505 ff2 fsc fc0 sc0 ls0 ws0\">An\u00e1lisis de se<span class=\"_ _2\"></span>nsibilida<span class=\"_ _2\"></span>d </div></div><div class=\"c w149 h64 gs1e6\"><div class=\"t m0 x23 h44 y503 ff2 fsc fc0 sc0 ls0 ws0\">Valoraci\u00f3n (m<span class=\"_ _9\"></span>i<span class=\"_ _5\"></span>les de </div><div class=\"t m0 x32 h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">euros) </div></div><div class=\"c w162 h64 gs1e7\"><div class=\"t m0 x1b h44 y503 ff2 fsc fc0 sc0 ls0 ws0\">Disminuc<span class=\"_ _2\"></span>i\u00f3n renta </div><div class=\"t m0 x99 h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">(5%) </div></div><div class=\"c w144 h64 gs1e8\"><div class=\"t m0 x23 h44 y505 ff2 fsc fc0 sc0 ls0 ws0\">Aumento r<span class=\"_ _2\"></span>enta (5%) </div></div><div class=\"c w161 h45 gs1e9\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Iberi<span class=\"_ _2\"></span>a </div></div><div class=\"c w149 h45 gs1ea\"><div class=\"t m0 x8c h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">16.560 </div></div><div class=\"c w162 h45 gs1eb\"><div class=\"t m0 x3f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(347) </div></div><div class=\"c w144 h45 gs1ec\"><div class=\"t m0 x5f h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">347<span class=\"ls0\"> </span></div></div><div class=\"c w161 h45 gs1ed\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Tambe<span class=\"_ _2\"></span>rlick </div></div><div class=\"c w149 h45 gs1ee\"><div class=\"t m0 xef h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">1.490 </div></div><div class=\"c w162 h45 gs1ef\"><div class=\"t m0 x6b h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(34) </div></div><div class=\"c w144 h45 gs1f0\"><div class=\"t m0 x44 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">34<span class=\"ls0\"> </span></div></div><div class=\"c w161 h45 gs1f1\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Veiramar<span class=\"_ _2\"></span> </div></div><div class=\"c w149 h45 gs1f2\"><div class=\"t m0 xef h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">3.820 </div></div><div class=\"c w162 h45 gs1f3\"><div class=\"t m0 x3f h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">(190) </div></div><div class=\"c w144 h45 gs1f4\"><div class=\"t m0 x5f h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">190<span class=\"ls0\"> </span></div></div><div class=\"c w161 h48 gs1f5\"><div class=\"t m0 xa h44 y18e ff2 fsc fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w149 h48 gs1f6\"><div class=\"t m0 x8c h44 y18e ff2 fsc fc0 sc0 ls0 ws0\">21.870 </div></div><div class=\"c w162 h48 gs1f7\"><div class=\"t m0 x3f h44 y18e ff2 fsc fc0 sc0 ls0 ws0\">(571) </div></div><div class=\"c w144 h48 gs1f8\"><div class=\"t m0 x6a h44 y18e ff2 fsc fc0 sc0 ls0 ws0\">(571) </div></div><div class=\"c w2 h61 gs1bc\"><div class=\"t m0 x1 h2 y5e6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5e7 ff1 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>caso d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>inmuebles en<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>curso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>construcci\u00f3n, <span class=\"_ _6\"></span>no <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>realizado <span class=\"_ _6\"></span>an\u00e1lisis de <span class=\"_ _6\"></span>sensibilidad, </div><div class=\"t m0 x1 h2 y5e8 ff1 fs0 fc0 sc0 ls0 ws0\">en la medida que es<span class=\"_ _2\"></span>t\u00e1 valorado a cos<span class=\"_ _2\"></span>te hasta su puesta en marc<span class=\"_ _2\"></span>ha estando su valor <span class=\"_ _2\"></span>razonable </div><div class=\"t m0 x1 h2 y5e9 ff1 fs0 fc0 sc0 ls0 ws0\">por encima de su coste. </div><div class=\"t m0 x1 h2 y5ea ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5eb ff1 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _9\"></span>tasa <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>ocupaci\u00f3n, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>incorporado <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>obtenci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razon<span class=\"_ _5\"></span>able <span class=\"_ _25\"></span>para <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>inmuebles </div><div class=\"t m0 x1 h2 y5ec ff1 fs0 fc0 sc0 ls0 ws0\">ubicados en <span class=\"_ _2\"></span>Espa\u00f1a (Edificio <span class=\"_ _2\"></span>Iberia y<span class=\"_ _2\"></span> Tamberlick). <span class=\"_ _2\"></span>Sin embargo, e<span class=\"_ _2\"></span>n el <span class=\"_ _2\"></span>resto <span class=\"_ _2\"></span>de inmuebles dic<span class=\"_ _9\"></span>h<span class=\"_ _5\"></span>a </div><div class=\"t m0 x1 h2 y5ed ff1 fs0 fc0 sc0 ls0 ws0\">tasa <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>ocupaci\u00f3n  no <span class=\"_ _c\"> </span>se  h<span class=\"_ _5\"></span>a  t<span class=\"_ _5\"></span>enido <span class=\"_ _c\"> </span>en  cuenta <span class=\"_ _c\"> </span>ya <span class=\"_ _c\"> </span>que <span class=\"_ _c\"> </span>los  mismos <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>h<span class=\"_ _6\"></span>an  valorado <span class=\"_ _c\"> </span>por </div><div class=\"t m0 x1 h2 y5ee ff1 fs0 fc0 sc0 ls0 ws0\">comparabilidad con otro<span class=\"_ _2\"></span>s inmuebles de l<span class=\"_ _9\"></span>a zona por tratarse de<span class=\"_ _2\"></span> viviendas v<span class=\"_ _2\"></span>acacionales. Para el </div><div class=\"t m0 x1 h2 y5ef ff1 fs0 fc0 sc0 ls0 ws0\">caso <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>Edificio <span class=\"_ _6\"></span>Iberia y <span class=\"_ _5\"></span>Tamb<span class=\"_ _5\"></span>erlick, la <span class=\"_ _6\"></span>tasa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ocupaci\u00f3n <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cuenta <span class=\"_ _22\"></span>ha <span class=\"_ _5\"></span>sido </div><div class=\"t m0 x1 h2 y5f0 ff1 fs0 fc0 sc0 ls0 ws0\">de un 98% y de un 70% respectivamente. </div><div class=\"t m0 x1 h2 y5f1 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y5f2 ff1 fs0 fc0 sc0 ls0 ws0\">La tasa <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ocupaci\u00f3n real d<span class=\"_ _5\"></span>e los <span class=\"_ _5\"></span>inmuebles clasif<span class=\"_ _5\"></span>icados como <span class=\"_ _5\"></span>inmuebles de<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>inversi\u00f3n, <span class=\"_ _5\"></span>a 31<span class=\"_ _5\"></span> de </div><div class=\"t m0 x1 h2 y5f3 ff1 fs0 fc0 sc0 ls0 ws0\">diciembre<span class=\"ls14\">, <span class=\"_ _5\"></span></span>ha sido de: </div></div><div class=\"c w164 h31 gs1f9\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Tasa de Ocupaci\u00f3n 31.1<span class=\"_ _9\"></span>2.<span class=\"_ _5\"></span>2025 </div></div><div class=\"c w165 h31 gs1fa\"><div class=\"t m0 x32 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Tasa de Ocupaci\u00f3n 31.1<span class=\"_ _9\"></span>2.<span class=\"_ _5\"></span>2024 </div></div><div class=\"c w166 h2e gs1fb\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Iberia </div></div><div class=\"c w167 h2e gs1fc\"><div class=\"t m0 x4 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">100<span class=\"ls0\">% </span></div></div><div class=\"c w168 h2e gs1fd\"><div class=\"t m0 x104 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">89%<span class=\"ls0\"> </span></div></div><div class=\"c w166 h31 gs1fe\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Tamberlick </div></div><div class=\"c w167 h31 gs1ff\"><div class=\"t m0 x104 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">76% </div></div><div class=\"c w168 h31 gs200\"><div class=\"t m0 x104 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">85%<span class=\"ls0\"> </span></div></div><div class=\"c w166 h2e gs201\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar (1) </div></div><div class=\"c w167 h2e gs202\"><div class=\"t m0 x104 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">19<span class=\"ls0\">% </span></div></div><div class=\"c w168 h2e gs203\"><div class=\"t m0 x104 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">32%<span class=\"ls0\"> </span></div></div>El <span class=\"_ _5\"></span>experto <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>realiza <span class=\"_ _5\"></span>las valoraciones <span class=\"_ _6\"></span>solo h<span class=\"_ _5\"></span>a tenido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cuenta <span class=\"_ _22\"></span>la t<span class=\"_ _5\"></span>asa de <span class=\"_ _5\"></span>ocupaci\u00f3n <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ara los ubicados <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>Espa\u00f1a (Edificio <span class=\"_ _5\"></span>Iberia <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>Tamberli<span class=\"_ _5\"></span>ck) en <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>determinaci\u00f3n <span class=\"_ _5\"></span>del valor <span class=\"_ _6\"></span>razonable. <span class=\"_ _5\"></span>Sin embargo, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>los inmuebles de <span class=\"_ _5\"></span>Veiramar <span class=\"_ _5\"></span>dicha tasa <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e ocupaci\u00f3n <span class=\"_ _5\"></span>no se <span class=\"_ _5\"></span>ha <span class=\"_ _5\"></span>tenido <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cuenta ya <span class=\"_ _22\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>los <span class=\"_ _f\"></span>mismos <span class=\"_ _f\"></span>se <span class=\"_ _22\"></span>han <span class=\"_ _f\"></span>valorado <span class=\"_ _f\"></span>por <span class=\"_ _22\"></span>comparabilidad <span class=\"_ _f\"></span>con <span class=\"_ _22\"></span>ot<span class=\"_ _5\"></span>ros <span class=\"_ _22\"></span>inmuebles <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>zona <span class=\"_ _f\"></span>por tratarse de viviendas vacacionales, y tener un % de ocupaci\u00f3n muy estacional. El <span class=\"_ _25\"></span>an<span class=\"_ _5\"></span>\u00e1lisis <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>vencimientos <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>cobros <span class=\"_ _9\"></span>por <span class=\"_ _25\"></span>arrend<span class=\"_ _5\"></span>amiento <span class=\"_ _25\"></span>(excluidos <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>repercusi\u00f3n <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>costes a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>inquilinos) <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _25\"></span>formalizados <span class=\"_ _9\"></span>hasta <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>31 <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span><span class=\"ls3\">2025<span class=\"ls0\">, <span class=\"_ _9\"></span>es <span class=\"_ _25\"></span>el <span class=\"_ _2\"></span>siguiente: </span></span>A\u00d1OS 1 2 3 4 5 Resto TOTAL Edificio<span class=\"_ _2\"></span> Iberia 883<span class=\"ls0\"> </span>894<span class=\"ls0\"> </span>641<span class=\"ls0\"> </span>532<span class=\"ls0\"> </span>213<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>3.255 Tamberlick 70<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>25<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>Veiramar 86<span class=\"ls0\"> </span>43<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>-  -  -  151<span class=\"ls0\"> </span>TOTAL 1.039<span class=\"ls0\"> </span>1.000<span class=\"ls0\"> </span>702<span class=\"ls0\"> </span>557<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>121<span class=\"ls0\"> </span>3.657<span class=\"ls0\"> </span>El <span class=\"_ _25\"></span>an<span class=\"_ _5\"></span>\u00e1lisis <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>vencimientos <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>los <span class=\"_ _9\"></span>cobros <span class=\"_ _9\"></span>por <span class=\"_ _25\"></span>arrend<span class=\"_ _5\"></span>amiento <span class=\"_ _25\"></span>(excluidos <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>repercusi\u00f3n <span class=\"_ _25\"></span>de <span class=\"_ _9\"></span>costes a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>inquilinos) <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _25\"></span>formalizados <span class=\"_ _9\"></span>hasta <span class=\"_ _9\"></span>el <span class=\"_ _2\"></span>31 <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span><span class=\"ls3\">2024<span class=\"ls0\">, <span class=\"_ _9\"></span>es <span class=\"_ _25\"></span>el <span class=\"_ _2\"></span>siguiente: </span></span>A\u00d1OS 1 2 3 4 5 Resto TOTAL Edificio<span class=\"_ _2\"></span> Iberia 733<span class=\"ls0\"> </span>565<span class=\"ls0\"> </span>507<span class=\"ls0\"> </span>387<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>80<span class=\"ls0\"> </span>2.466 Tamberlick 76<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>42<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>235<span class=\"ls0\"> </span>Veiramar 136<span class=\"ls0\"> </span>125<span class=\"ls0\"> </span>90<span class=\"ls0\"> </span>-  -  -  352<span class=\"ls0\"> </span>TOTAL 945<span class=\"ls0\"> </span>743<span class=\"ls0\"> </span>639<span class=\"ls0\"> </span>418<span class=\"ls0\"> </span>216<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>3.053<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "<div class=\"c w142 h45 gs198\"><div class=\"t m0 xed h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">Inmuebles (m<span class=\"_ _2\"></span>iles de e<span class=\"_ _2\"></span>uros) </div></div><div class=\"c w143 h45 gs199\"><div class=\"t m0 x6 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs19a\"><div class=\"t m0 x6 h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w142 h45 gs19b\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Iberi<span class=\"_ _2\"></span>a </div></div><div class=\"c w143 h45 gs19c\"><div class=\"t m0 x5f h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">823<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs19d\"><div class=\"t m0 x5f h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">758<span class=\"ls0\"> </span></div></div><div class=\"c w142 h45 gs19e\"><div class=\"t m0 xa h46 y1d3 ff1 fsc fc0 sc0 ls0 ws0\">Edificio Tambe<span class=\"_ _2\"></span>rlick </div></div><div class=\"c w143 h45 gs19f\"><div class=\"t m0 x44 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs1a0\"><div class=\"t m0 x44 h46 y1d3 ff1 fsc fc0 sc0 ls1d ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c w142 h48 gs1a1\"><div class=\"t m0 xa h46 y18e ff1 fsc fc0 sc0 ls0 ws0\">Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> </div></div><div class=\"c w143 h48 gs1a2\"><div class=\"t m0 x44 h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w144 h48 gs1a3\"><div class=\"t m0 x5f h46 y18e ff1 fsc fc0 sc0 ls1d ws0\">181<span class=\"ls0\"> </span></div></div><div class=\"c w142 h45 gs1a4\"><div class=\"t m0 xa h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">Total ingres<span class=\"_ _2\"></span>os </div></div><div class=\"c w143 h45 gs1a5\"><div class=\"t m0 x5f h44 y1d3 ff2 fsc fc0 sc0 ls1d ws0\">978<span class=\"ls0\"> </span></div></div><div class=\"c w144 h45 gs1a6\"><div class=\"t m0 xef h44 y1d3 ff2 fsc fc0 sc0 ls0 ws0\">1.014<span class=\"_ _3c\"> </span> </div></div>Edificio Iberi<span class=\"_ _2\"></span>a (149) (183) Edificio Tambe<span class=\"_ _2\"></span>rlick (11) (47) Apartamentos <span class=\"_ _9\"></span>V<span class=\"_ _5\"></span>eiramar<span class=\"_ _2\"></span> (40) (48) Total gastos<span class=\"_ _2\"></span> (200) (278) Total ingres<span class=\"_ _2\"></span>os netos 778<span class=\"ls0\"> </span>73<span class=\"_ _3c\"> </span>25.<span class=\"ls0\">3<span class=\"ls13\">) </span>Aprovisionamientos </span>La composici\u00f3n <span class=\"_ _9\"></span>de este <span class=\"_ _9\"></span>ep\u00edgraf<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>del Estado <span class=\"_ _9\"></span>de Resultados <span class=\"_ _2\"></span>Consolidado adj<span class=\"_ _2\"></span>unto es <span class=\"_ _9\"></span>la siguiente, en miles de euros:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "NOTA <span class=\"ls3\">13. </span>INVERSIONES FINANCIERAS A LARGO <span class=\"_ _2\"></span>PLAZO El <span class=\"_ _22\"></span>detalle <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>inversiones <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>inancieras <span class=\"_ _6\"></span>a <span class=\"_ _f\"></span>largo <span class=\"_ _6\"></span>plazo, <span class=\"_ _22\"></span>al <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _6\"></span>de <span class=\"_ _b\"></span>2025 <span class=\"_ _22\"></span><span class=\"ls21\">y <span class=\"_ _f\"></span></span>2024 <span class=\"_ _22\"></span>en miles de euros es el siguiente: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Precio aplazamiento venta participaciones 631<span class=\"ls0\"> </span>- Precio venta parcelas Balito - 8.415 Fianzas dadas y otros 141<span class=\"ls0\"> </span>170<span class=\"ls0\"> </span>Total 772<span class=\"ls0\"> </span>8.585<span class=\"ls0\"> </span>En <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>recio aplazado <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>venta <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e participaciones <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>corre<span class=\"_ _5\"></span>sponde <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>parte <span class=\"_ _5\"></span>a largo <span class=\"_ _22\"></span>plazo <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>precio <span class=\"_ _22\"></span>aplazado <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _6\"></span>participaciones <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>sociedad <span class=\"_ _22\"></span>Desarrollos Inmobiliarios <span class=\"_ _f\"></span>Argu<span class=\"_ _5\"></span>inegu\u00edn, <span class=\"_ _f\"></span>S.L. <span class=\"_ _f\"></span>En <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>misma, <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>estableci\u00f3 <span class=\"_ _b\"></span>como <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>recio <span class=\"_ _f\"></span>de<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>compraventa <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el 50% de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>articipaciones de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>socied<span class=\"_ _5\"></span>ad, por <span class=\"_ _2\"></span>tanto, <span class=\"_ _2\"></span>1,7 mi<span class=\"_ _2\"></span>llones de <span class=\"_ _9\"></span>euros quedando <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>precio aplazado a <span class=\"_ _2\"></span>un m\u00e1ximo<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>tres a\u00f1os. <span class=\"_ _2\"></span>Una <span class=\"_ _2\"></span>parte del <span class=\"_ _2\"></span>precio se<span class=\"_ _2\"></span> compensar\u00e1 <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>obra ejecu<span class=\"_ _2\"></span>tada o<span class=\"_ _2\"></span> pendiente <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ejecutar <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>corto <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>(menos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>a\u00f1o) <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>1.068 <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>euro<span class=\"_ _5\"></span>s.<span class=\"_ _2\"></span> El <span class=\"_ _2\"></span>resto, <span class=\"_ _2\"></span>631 <span class=\"_ _2\"></span>miles <span class=\"_ _9\"></span>de euros, <span class=\"_ _9\"></span>se compensar\u00eda <span class=\"_ _9\"></span>con <span class=\"_ _2\"></span>ejecuciones <span class=\"_ _9\"></span>de nuevas <span class=\"_ _9\"></span>obras en <span class=\"_ _9\"></span>la promoci\u00f3<span class=\"_ _2\"></span>n de las parcelas residenciales, propiedad de Mont<span class=\"_ _2\"></span>ebalito Canarias, en el municipio de Mog\u00e1n. <span class=\"_ _5\"></span> En <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>a\u00f1o <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>e<span class=\"_ _5\"></span>l <span class=\"_ _22\"></span>sald<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>aplazamientos <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>corresponde <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>saldo <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>endiente <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>cobro como consecuencia <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>ven<span class=\"_ _5\"></span>ta d<span class=\"_ _2\"></span>e 1<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>parcelas <span class=\"_ _2\"></span>urbanas en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>\u00e9rmino <span class=\"_ _2\"></span>municipal <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>Mog\u00e1n (Las Palmas <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>Gran <span class=\"_ _22\"></span>Canarias) <span class=\"_ _6\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>parte <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Grupo, <span class=\"_ _6\"></span>Desarrollos <span class=\"_ _6\"></span>Tur\u00edst<span class=\"_ _5\"></span>icos <span class=\"_ _6\"></span>Mog\u00e1n <span class=\"_ _22\"></span>a un<span class=\"ls0\">a <span class=\"_ _24\"> </span>Sociedad <span class=\"_ _1a\"> </span>no <span class=\"_ _1a\"> </span>vinculada <span class=\"_ _24\"> </span>al <span class=\"_ _1a\"> </span>grupo, <span class=\"_ _1a\"> </span>Grupo <span class=\"_ _24\"> </span>Satoc\u00e1n <span class=\"_ _1a\"> </span>Tur\u00edstico. <span class=\"_ _1a\"> </span>En <span class=\"_ _1a\"> </span>los <span class=\"_ _1a\"> </span>t\u00e9rminos <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>la </span>compraventa, <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>establec\u00eda <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>valor <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>compraventa <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>8.915<span class=\"_ _5\"></span>.000 <span class=\"_ _5\"></span>euros, <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _5\"></span>EL <span class=\"_ _6\"></span>IGIC, <span class=\"_ _6\"></span>(valor de compraventa<span class=\"_ _2\"></span> establec<span class=\"_ _2\"></span>ido <span class=\"_ _2\"></span>para las <span class=\"_ _9\"></span>parcelas una <span class=\"_ _9\"></span>vez se <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span>cuentren urbanizadas) <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>precio ser\u00eda <span class=\"_ _5\"></span>satisfecho en <span class=\"_ _5\"></span>tres <span class=\"_ _5\"></span>pagos. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>primero, por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>500 <span class=\"_ _5\"></span>miles de <span class=\"_ _5\"></span>euros, <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>entrega <span class=\"_ _5\"></span>de las <span class=\"_ _17\"> </span>parcelas, <span class=\"_ _18\"> </span>hab<span class=\"_ _5\"></span>i\u00e9ndose <span class=\"_ _18\"> </span>realizado  la<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>transferencia <span class=\"_ _18\"> </span>mercantil  y<span class=\"_ _9\"></span>  jur\u00eddica <span class=\"_ _18\"> </span>de  l<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>terrenos <span class=\"_ _18\"> </span>al comprador en noviembre de 2025. El  segundo  pago,  por  importe <span class=\"_ _c\"> </span>de  3.915  miles  de  euros  se  abonar\u00e1,  conforme  se <span class=\"_ _c\"> </span>vayan realizando <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>diferentes <span class=\"_ _6\"></span>fases <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>urbanizaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>fase <span class=\"_ _6\"></span>II <span class=\"_ _6\"></span>d\u00f3nde<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>ubican <span class=\"_ _6\"></span>dichas <span class=\"_ _6\"></span>parcelas, siendo <span class=\"_ _22\"></span>M<span class=\"_ _5\"></span>ontebalito, <span class=\"_ _22\"></span>S.A. <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>romotor <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>dicha <span class=\"_ _f\"></span>urbanizaci\u00f3n. <span class=\"_ _f\"></span>El <span class=\"_ _22\"></span>tercer <span class=\"_ _22\"></span>pago, <span class=\"_ _f\"></span>po<span class=\"_ _6\"></span>r <span class=\"_ _22\"></span>importe <span class=\"_ _f\"></span>de 4.500 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>realiz<span class=\"_ _5\"></span>ar\u00eda <span class=\"_ _f\"></span>una <span class=\"_ _f\"></span>vez <span class=\"_ _f\"></span>que <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>urbanizaci\u00f3n <span class=\"_ _f\"></span>haya <span class=\"_ _f\"></span>obtenid<span class=\"_ _5\"></span>o <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>calificaci\u00f3n jur\u00eddica de<span class=\"_ _2\"></span> solar<span class=\"_ _2\"></span> y <span class=\"_ _9\"></span>haya sido <span class=\"_ _2\"></span>recepcionada <span class=\"_ _9\"></span>sin reservas, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Ayuntamiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Mog\u00e1n. La fecha establecida para dic<span class=\"_ _2\"></span>ha recepci\u00f3n se esta<span class=\"_ _2\"></span>bleci\u00f3 <span class=\"_ _5\"></span>el 15 de diciembre<span class=\"_ _2\"></span> del a\u00f1o 2026, en e<span class=\"_ _2\"></span>l contrato <span class=\"_ _2\"></span>mediante <span class=\"_ _25\"></span>u<span class=\"_ _5\"></span>na <span class=\"_ _9\"></span>cl\u00e1usula <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>condici\u00f3n <span class=\"_ _2\"></span>suspensiva <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>evoluci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>terrenos <span class=\"_ _9\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>caso de incumplimiento, <span class=\"_ _5\"></span>si bien el <span class=\"_ _5\"></span>Grupo y <span class=\"_ _5\"></span>su sociedad dominante, <span class=\"_ _5\"></span>consideran que ser\u00e1 entregada de <span class=\"_ _22\"></span>conformidad, <span class=\"_ _6\"></span>dado <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>entidad<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>compradora <span class=\"_ _6\"></span>estar\u00e1 <span class=\"_ _22\"></span>altamente <span class=\"_ _6\"></span>imp<span class=\"_ _5\"></span>licada <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>proceso de <span class=\"_ _22\"></span>urbanizaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>parcelas. <span class=\"_ _22\"></span>A <span class=\"_ _f\"></span>fecha <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>formulaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>estas <span class=\"_ _22\"></span>cuentas <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>ya <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>han iniciado las <span class=\"_ _2\"></span>obras d<span class=\"_ _2\"></span>e urb<span class=\"_ _2\"></span>anizaci\u00f3n. En el <span class=\"_ _9\"></span>a\u00f1o 2025, esta <span class=\"_ _2\"></span>partida se <span class=\"_ _9\"></span>ha traspasado a <span class=\"_ _2\"></span>corto <span class=\"_ _2\"></span>plazo. Respecto <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>l<span class=\"_ _5\"></span>as <span class=\"_ _14\"> </span>fianzas <span class=\"_ _14\"> </span>y <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>ep\u00f3sitos <span class=\"_ _14\"> </span>constituidos, <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>mismo<span class=\"_ _5\"></span>s <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>corresponden <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>fianzas constituidas tanto por alquileres como por la obtenci\u00f3n de suministros<span class=\"_ _5\"></span>. El detalle de estos activos financieros en funci\u00f3n de su clase y categor\u00eda es<span class=\"_ _2\"></span> el siguiente:<span class=\"_ _5\"></span> Categor\u00edas Pr\u00e9stamos y partidas a cobrar 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pr\u00e9stamos y partidas a cobrar 772<span class=\"ls0\"> </span>8.585 772<span class=\"ls0\"> </span>8.585<span class=\"ls0\"> </span>NOTA 15. DEUDORES COMERCIALES Y OTRAS CUENTAS A COBRAR La <span class=\"_ _f\"></span>composici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>este <span class=\"_ _22\"></span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _f\"></span><span class=\"ls21\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>la siguiente:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Clientes por ventas y prestaciones de servicios 503<span class=\"ls0\"> </span>708<span class=\"ls0\"> </span>Deudores varios 43<span class=\"ls0\"> </span>1.464 Activos por impuesto corriente (nota 21) 16<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>Otros cr\u00e9ditos con Administraciones P\u00fablicas (nota 21) 830<span class=\"ls0\"> </span>496<span class=\"ls0\"> </span>Deterioros (93) (101) Clientes (93) (101) Total 1.299<span class=\"ls0\"> </span>2.590<span class=\"ls0\"> </span>La <span class=\"_ _c\"> </span>partida  d<span class=\"_ _5\"></span>e  d<span class=\"_ _5\"></span>eudores  varios, <span class=\"_ _c\"> </span>sin <span class=\"_ _c\"> </span>incluir <span class=\"_ _c\"> </span>los  cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _c\"> </span>con  la <span class=\"_ _c\"> </span>Administraci\u00f3n <span class=\"_ _c\"> </span>P\u00fablica, <span class=\"_ _c\"> </span>se corresponde principalmente con: Deudores varios 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Indemnizaciones pendientes de cobro -  1.400 Anticipos a proveedores 43<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Total 43<span class=\"ls0\"> </span>1.464<span class=\"ls0\"> </span>En los ejercicios <span class=\"_ _2\"></span>2025 <span class=\"ls4\">y </span>2024 l<span class=\"_ _2\"></span>os anticipos se c<span class=\"_ _2\"></span>orresponden con <span class=\"_ _2\"></span>pagos anticipados realizados <span class=\"_ _2\"></span>a proveedores previos a la prestaci\u00f3n de servicios, no vinculados con el desarrollo de las obras<span class=\"ls13\">. </span> En <span class=\"_ _1c\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _1c\"> </span>2024, <span class=\"_ _d\"> </span>resp<span class=\"_ _5\"></span>ecto <span class=\"_ _d\"> </span><span class=\"lse\">de</span> <span class=\"_ _1c\"> </span>las <span class=\"_ _d\"> </span>indemnizaciones <span class=\"_ _1c\"> </span>pendientes <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>cobro, <span class=\"_ _1c\"> </span>las <span class=\"_ _d\"> </span>mismas <span class=\"_ _1c\"> </span>se correspond\u00edan <span class=\"_ _d\"> </span>con<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>ajuste <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>justiprecio <span class=\"_ _d\"> </span>realizado <span class=\"_ _d\"> </span>en <span class=\"_ _24\"> </span>2024 <span class=\"_ _d\"> </span>(mediante <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>acuerdo alcanzado <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>2025 <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>Oficina <span class=\"_ _6\"></span>Nacional <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>Ferrocarriles <span class=\"_ _22\"></span>(ONFC) <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>lativo <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>expropiaci\u00f3n realizada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _22\"></span>2016 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>terreno <span class=\"_ _6\"></span>ubicado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>T\u00e1n<span class=\"_ _5\"></span>ger. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de estas cuentas anuales consolidadas, dicho importe ha sido cobrado en su totalidad.  Los <span class=\"_ _14\"></span>Adminis<span class=\"_ _2\"></span>tradores <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _14\"></span>Domina<span class=\"_ _2\"></span>nte <span class=\"_ _b\"></span>consid<span class=\"_ _5\"></span>eran <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>importe <span class=\"_ _b\"></span>en <span class=\"_ _14\"></span>libros<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las cuentas <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>deudores <span class=\"_ _f\"></span>comerciales <span class=\"_ _22\"></span>y <span class=\"_ _f\"></span>otras <span class=\"_ _22\"></span>cu<span class=\"_ _5\"></span>entas <span class=\"_ _22\"></span>a <span class=\"_ _f\"></span>cobrar <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>igura <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>su <span class=\"_ _22\"></span>coste <span class=\"_ _f\"></span>amo<span class=\"_ _5\"></span>rtizado <span class=\"_ _22\"></span>y que  dada  la  naturaleza  de  es<span class=\"_ _2\"></span>tos  activos,  sus <span class=\"_ _17\"> </span>valores  contables  no  presentan  d<span class=\"_ _2\"></span>i<span class=\"_ _6\"></span>ferencias significativas con sus valores razonables. Durante <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span><span class=\"lse\">ha</span> realizado <span class=\"_ _5\"></span>correcciones <span class=\"_ _5\"></span>valorativas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>saldos d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>clientes por <span class=\"_ _2\"></span>valor <span class=\"_ _9\"></span>de 8<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>miles <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(<span class=\"ls8\">43</span> <span class=\"_ _9\"></span>miles de <span class=\"_ _9\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>2024), <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>se encu<span class=\"_ _2\"></span>entra <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>gistrados <span class=\"_ _9\"></span>dentro del <span class=\"_ _14\"></span>ep\u00edgrafe <span class=\"_ _b\"></span>\u201cotros <span class=\"_ _14\"></span>gast<span class=\"_ _2\"></span>os <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>explotaci\u00f3n\u201d <span class=\"_ _14\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>est<span class=\"_ _5\"></span>ado <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>resul<span class=\"_ _2\"></span>tados <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nsolidado<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _14\"> </span>(ver <span class=\"_ _b\"></span>Nota </span>25.<span class=\"ls0\">5). </span>A <span class=\"_ _5\"></span>efectos de <span class=\"_ _5\"></span>valoraci\u00f3n, est<span class=\"_ _5\"></span>os activos <span class=\"_ _5\"></span>son <span class=\"_ _5\"></span>considerados activos <span class=\"_ _5\"></span>\u201ca <span class=\"_ _5\"></span>coste amortizado\u201d<span class=\"_ _5\"></span><span class=\"ff1\">, <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>todos </span>se espera que se liquiden en un per\u00edodo inferior <span class=\"_ _2\"></span>a un a\u00f1o. <span class=\"_ _5\"></span> NOTA 16. OTROS ACTIVOS FINANCIEROS CORRIENTES<span class=\"ff1\"> </span>Inversiones financieras a corto plazo La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos de renta variable 257<span class=\"ls0\"> </span>- Fianzas y dep\u00f3sitos (neto) 524<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Otros cr\u00e9ditos 1.385 519<span class=\"ls0\"> </span>Cr\u00e9ditos con empresas del Grupo 1.444 2.785 Precio venta parcelas Balito (Nota 13) 8.415 - Total 12.025<span class=\"ls0\"> </span>3.432<span class=\"ls0\"> </span>El saldo en cartera de renta variable al 31 <span class=\"_ _5\"></span>de diciembre de 2025 se corresponde con <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n fondo de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>f<span class=\"_ _5\"></span>ormalizado <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>entidad <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>epositaria <span class=\"_ _14\"> </span>Cajamar <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>garant\u00eda <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>pr\u00e9stamo asociado a la f<span class=\"_ _5\"></span>inanciaci\u00f3n de las obras del Hotel de la <span class=\"_ _5\"></span>Cartuja. En el a\u00f1o 2024, las <span class=\"_ _5\"></span>operaciones<span class=\"_ _2\"></span> realizadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cartera <span class=\"_ _5\"></span>de renta <span class=\"_ _5\"></span>variable <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>correspond\u00edan<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>principalmente, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>participaciones en <span class=\"_ _9\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>inversi\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>cartera <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>renta <span class=\"_ _9\"></span>variable <span class=\"_ _9\"></span>con car\u00e1ct<span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>meramente <span class=\"_ _9\"></span>especulativo<span class=\"_ _5\"></span>. <span class=\"_ _9\"></span>Dicha cartera se vendi\u00f3 en su totalidad en el a\u00f1o 2024.  Las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _22\"></span>importantes <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _6\"></span>definidas <span class=\"_ _22\"></span>como <span class=\"_ _6\"></span>fianzas <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>dep\u00f3sitos se <span class=\"_ _18\"> </span>corresponden <span class=\"_ _18\"> </span>con <span class=\"_ _14\"> </span>una <span class=\"_ _18\"> </span>garant\u00eda <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2<span class=\"_ _5\"></span>00 <span class=\"_ _14\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>dada <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>cliente <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>venta <span class=\"_ _18\"> </span>del inmueble <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Chiberta <span class=\"_ _6\"></span>3<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span>cuentra <span class=\"_ _6\"></span>reclamada <span class=\"_ _6\"></span>(<span class=\"_ _5\"></span>provisionada <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>50%). <span class=\"_ _22\"></span>Adicionalmente, se <span class=\"_ _f\"></span>encuentra <span class=\"_ _f\"></span>depositado <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Colegio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Abogados <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>T\u00e1<span class=\"_ _5\"></span>nger <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>cantidad <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>411 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de euros <span class=\"_ _22\"></span>procedente <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>justiprecio <span class=\"_ _22\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>expropiaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>terreno <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>T\u00e1nger <span class=\"_ _22\"></span>hast<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>solver un problema registral menor. Se <span class=\"_ _c\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _c\"> </span>largo <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>corto <span class=\"_ _c\"> </span>plazo <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _d\"> </span>aplazado <span class=\"_ _c\"> </span>pendiente <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>cobro <span class=\"_ _d\"> </span>como consecuencia de la venta de 15<span class=\"_ _5\"></span> parcelas urbanas en el t\u00e9rmino municipal de Mog\u00e1n<span class=\"_ _6\"></span> en el a\u00f1o 2024<span class=\"ls0\"> <span class=\"_ _5\"></span>(Las <span class=\"_ _6\"></span>Palmas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Gran <span class=\"_ _6\"></span>Canarias) <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _5\"></span>Desarrollo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>Tur\u00edsticos </span>Mog\u00e1n. <span class=\"_ _c\"> </span>En <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>t\u00e9rminos <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compraventa, <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>establec\u00eda  un <span class=\"_ _c\"> </span>valor<span class=\"_ _5\"></span>  de <span class=\"_ _c\"> </span>comp<span class=\"_ _5\"></span>raventa  de 8.915.000 euros, v\u00e9ase Nota 13. En relaci\u00f3<span class=\"_ _2\"></span>n a<span class=\"_ _2\"></span> l<span class=\"_ _2\"></span>a val<span class=\"_ _2\"></span>oraci\u00f3n <span class=\"_ _9\"></span>de la <span class=\"_ _2\"></span>cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>renta <span class=\"_ _9\"></span>variable<span class=\"_ _5\"></span>, a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _2\"></span>de 20<span class=\"_ _2\"></span>25 <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">de 2024<span class=\"_ _2\"></span> </span></span>el detalle <span class=\"ls11\">es</span> el siguiente: T\u00edtulos 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>N\u00ba T\u00edtulos Valor Realizaci\u00f3n N\u00ba T\u00edtulos Valor Realizaci\u00f3n Fondos de Inversi\u00f3n INSTICASH MONEY 2.362 257<span class=\"ls0\"> </span>-  -  TOTAL 2.362<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>- - El resultado gl<span class=\"_ _2\"></span>obal, tanto<span class=\"_ _2\"></span> por ajuste<span class=\"_ _2\"></span> a valor <span class=\"_ _2\"></span>razonable com<span class=\"_ _2\"></span>o por <span class=\"_ _2\"></span>resultado d<span class=\"_ _2\"></span>e ventas <span class=\"_ _2\"></span>de dichos activos <span class=\"_ _22\"></span>financieros, <span class=\"_ _22\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>unas<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>ganancias <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>3 <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _22\"></span>(p\u00e9rdidas <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">14</span> <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de euros <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>a\u00f1o <span class=\"_ _18\"> </span>2024) <span class=\"_ _18\"> </span><span class=\"ffd\">y <span class=\"_ _17\"> </span>figura <span class=\"_ _18\"> </span>registrado <span class=\"_ _18\"> </span>dentro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _18\"> </span>\u201cDeterioro <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>resultado <span class=\"_ _18\"> </span>por </span>enajenaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _9\"></span>financieros\u201d <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>consolidado <span class=\"_ _2\"></span>adjunto<span class=\"ff1\"> (v<span class=\"_ _2\"></span>er </span>Nota <span class=\"_ _14\"></span>25.14). <span class=\"_ _b\"></span>El <span class=\"_ _14\"> </span>detalle <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>otros <span class=\"_ _b\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>corrie<span class=\"_ _2\"></span>ntes <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>su <span class=\"_ _14\"></span>clase<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>y categor\u00eda es el siguiente: Clases Instrumentos de patrimonio Cr\u00e9ditos derivados y otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos a <span class=\"_ _2\"></span>valor razonable <span class=\"_ _2\"></span>mantenidos para <span class=\"_ _2\"></span>negociar 257<span class=\"ls0\"> </span>- -  -  257<span class=\"ls0\"> </span>- Pr\u00e9stamos y partidas a cobrar  -  - 11.768 3.432 11.768 3.432 Total 257<span class=\"ls0\"> </span>- 11.768<span class=\"ls0\"> </span>3<span class=\"lsa\">.432</span> 12.025<span class=\"ls0\"> </span>3.432<span class=\"ls0\"> </span>NOTA 17<span class=\"ls3\">. </span>PERIODIFICACIONES A CORTO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Periodificaciones Gastos anticipados 135<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Total 135<span class=\"ls0\"> </span>12<span class=\"_ _3c\"> </span>2<span class=\"ls0\"> </span>NOTA 18. EFECTIVO Y OTROS ACTIVOS L\u00cdQUIDOS EQUIVALENTES<span class=\"ff1\"> </span>El <span class=\"_ _1c\"> </span>det<span class=\"_ _5\"></span>alle <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>dichos <span class=\"_ _1c\"> </span>activos, <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>miles <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _1c\"> </span>euros, <span class=\"_ _24\"> </span>a <span class=\"_ _1c\"> </span>31<span class=\"_ _5\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>diciembre <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>2025 <span class=\"_ _24\"> </span><span class=\"ls4\">y <span class=\"_ _1c\"> </span></span>2024<span class=\"ls14\">, </span>respectivamente, es como sigue: Tesorer\u00eda y activos l\u00edquidos equivalentes 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Caja y Bancos<span class=\"ls0\"> </span>1.342 1.551 Total 1.342<span class=\"ls0\"> </span>1.551<span class=\"ls0\"> </span>Dentro <span class=\"_ _14\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>sal<span class=\"_ _2\"></span>do <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>tesorer\u00eda <span class=\"_ _14\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>exist<span class=\"_ _2\"></span>en <span class=\"_ _14\"></span>saldos<span class=\"_ _2\"></span>, <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>corrientes, <span class=\"_ _14\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>en<span class=\"_ _5\"></span>cuentren pignoradas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deudas. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>rend<span class=\"_ _5\"></span>imiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>basa <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _9\"></span>variables diarios o<span class=\"_ _2\"></span> a <span class=\"_ _9\"></span>corto <span class=\"_ _2\"></span>plazo. Debido <span class=\"_ _9\"></span>a su <span class=\"_ _9\"></span>alta liquidez <span class=\"_ _9\"></span>y que <span class=\"_ _9\"></span>los saldos <span class=\"_ _2\"></span>se encuen<span class=\"_ _2\"></span>tran deposi<span class=\"_ _2\"></span>tados en<span class=\"_ _3c\"> </span><span class=\"_ _2\"></span> cuentas <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>vista <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>inancieras <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>prest<span class=\"_ _5\"></span>igio, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>los presentes activos coincide con su valor en libros. El <span class=\"_ _17\"> </span>detalle <span class=\"_ _18\"> </span>de  \u201cot<span class=\"_ _2\"></span>ros <span class=\"_ _17\"> </span>ajustes <span class=\"_ _18\"> </span>al  resul<span class=\"_ _2\"></span>tado\u201d <span class=\"_ _17\"> </span>para <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>c\u00e1lculo <span class=\"_ _18\"> </span>de  l<span class=\"_ _2\"></span>os  <span class=\"ff1\">Flujos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>Efectivo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>las </span>actividades <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>exp<span class=\"_ _5\"></span>lotaci\u00f3n <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo, <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _14\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span><span class=\"ls19\">e <span class=\"_ _18\"> </span></span>Flujos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Efectivo <span class=\"_ _18\"> </span>consolidado, <span class=\"_ _18\"> </span>es <span class=\"_ _18\"> </span>el siguiente, en miles de euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Amortizaciones 181<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Periodificaciones 102<span class=\"ls0\"> </span>(24)       <span class=\"ls0\">Otras </span>102<span class=\"ls0\"> </span>(24) Deterioros (3.962) 250<span class=\"ls0\"> </span>      <span class=\"ls0\">Existencias </span>(3.964) 207<span class=\"ls0\"> </span>      <span class=\"ls0\">Otros </span>2 43<span class=\"ls0\"> </span>Provisiones -  (13) Ingresos financieros (75) (96) Gastos financieros 787<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>Variaci\u00f3n valor inmuebles de in<span class=\"_ _2\"></span>ver<span class=\"_ _5\"></span>si\u00f3n (1.119) (238) Variaci\u00f3n cartera valores (3) (14) Diferencias de cambio 2.213<span class=\"ls0\"> </span>(361) Resultado por venta activos fijos (22) 1.344<span class=\"ls0\"> </span>Resultado ventas existencias (1.072) (4.174) Resultado ventas act. financi<span class=\"_ _2\"></span>eros<span class=\"_ _5\"></span> (1.040) (10) Deterioro de inmovilizado financiero 166<span class=\"ls0\"> </span>438<span class=\"ls0\"> </span>Diferimiento beneficios ejercicios anteriores (2.256) -  TOTAL (6.100) (2.046)<span class=\"_ _3c\"> </span>NOTA <span class=\"ls3\">20. </span>DEUDAS CON ENTIDADES DE CR\u00c9DITO A CORTO Y LARGO PLAZO El <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>deudas con <span class=\"_ _9\"></span>entidades de <span class=\"_ _9\"></span>cr\u00e9dito al <span class=\"_ _9\"></span>31 de <span class=\"_ _9\"></span>diciembre <span class=\"_ _2\"></span>de 20<span class=\"_ _2\"></span>25 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>de diciembre<span class=\"_ _2\"></span> de 2024, en miles de euros, es el siguiente: Entidad Tipo de pr\u00e9stamo (miles de euros)<span class=\"_ _5\"></span> Tipo de inter\u00e9s<span class=\"_ _5\"></span> Vencimiento Importe Corto plazo Largo plazo Importe Corto plazo Largo plazo 2025 2024 Financiaci\u00f3n Patrimoni<span class=\"_ _5\"></span>o 3.474 485 2.989 3.943 472 3.471 UNICAJA Hipotecario 2,75% 18/05/2033 3.254 399 2.855 3.640 389 3.251 UNICAJA L\u00ednea ICO Covid<span class=\"_ _5\"></span> 3,00% 16/06/2028 220 86<span class=\"ls0\"> </span>134 303 83<span class=\"ls0\"> </span>220 Financiaci\u00f3n Promoci\u00f3n<span class=\"_ _5\"></span> 4.683 4.098 585 4.414 1.256 3.158 CAIXA RURAL GA<span class=\"_ _5\"></span>LEGA Pr\u00e9stamo promotor<span class=\"_ _5\"></span> Euribor 12 meses + 2,<span class=\"_ _5\"></span>5% 28/07/2054 581 581 -  1.256 1.256 -  CAJAMAR Pr\u00e9stamo promotor<span class=\"_ _5\"></span> Euribor 12 meses + 1,<span class=\"_ _5\"></span>5% 08/07/2040 585 -  585 - -  -  STRONHOLD<span class=\"_ _5\"></span> Pr\u00e9stamo promotor<span class=\"_ _5\"></span> 12,00% 24<span class=\"ls2f\">/0<span class=\"ls0\">4/<span class=\"_ _5\"></span>2026 </span></span>3.517 3.517 -  3.158 -  3.158 Total 8.157 4.583 3.574 8.357 1.728 6.629 Las <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>financiaci\u00f3n <span class=\"_ _2f\"> </span>m\u00e1s <span class=\"_ _27\"> </span>importantes <span class=\"_ _16\"> </span>acometidas <span class=\"_ _2f\"> </span>en <span class=\"_ _27\"> </span>el <span class=\"_ _16\"> </span>a\u00f1o <span class=\"_ _2f\"> </span>2025 <span class=\"_ _27\"> </span>se correspondieron <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>financiaci\u00f3n <span class=\"_ _22\"></span>para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>construcci\u00f3n <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Hotel <span class=\"_ _6\"></span>La <span class=\"_ _22\"></span>Cartuja <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>entidad financiera <span class=\"_ _2\"></span>Cajamar me<span class=\"_ _2\"></span>diante <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>r\u00e9stamo <span class=\"_ _2\"></span>promotor, has<span class=\"_ _2\"></span>ta u<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>total <span class=\"_ _9\"></span>de 6,72 <span class=\"_ _9\"></span>millo<span class=\"_ _5\"></span>nes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros. Las <span class=\"_ _16\"> </span>operaciones <span class=\"_ _16\"> </span>de <span class=\"_ _16\"> </span>financiaci\u00f3n <span class=\"_ _2f\"> </span>m\u00e1s <span class=\"_ _27\"> </span>importantes <span class=\"_ _16\"> </span>acometidas <span class=\"_ _2f\"> </span>en <span class=\"_ _27\"> </span>el <span class=\"_ _16\"> </span>a\u00f1o <span class=\"_ _13\"> </span>2<span class=\"_ _2\"></span>024 <span class=\"_ _16\"> </span>se correspondieron con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>financiaci\u00f3n, <span class=\"_ _2\"></span>por par<span class=\"_ _2\"></span>te de <span class=\"_ _9\"></span>la financiera S<span class=\"_ _2\"></span>tronghold, para la <span class=\"_ _9\"></span>cancelaci\u00f3n del <span class=\"_ _6\"></span>pr\u00e9stamo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Banco <span class=\"_ _6\"></span>Caminos, <span class=\"_ _6\"></span>asociad<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>activo <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Plaza <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Compostela <span class=\"_ _6\"></span>17, <span class=\"_ _6\"></span>por <span class=\"_ _6\"></span>importe de 3 millones de euros. A <span class=\"_ _5\"></span>31 de <span class=\"_ _5\"></span>diciembre de <span class=\"_ _6\"></span>los ejercicios <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls21\">y <span class=\"_ _6\"></span></span>2024 el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>no t<span class=\"_ _5\"></span>en\u00eda acuerdos <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>las entidades financieras <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>virtud <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la cual<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>partes pactan<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>responsabilidad <span class=\"_ _2\"></span>de<span class=\"_ _5\"></span>l <span class=\"_ _9\"></span>Grupo Montebali<span class=\"_ _2\"></span>to frente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _9\"></span>derivada <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>financiaciones <span class=\"_ _9\"></span>queda <span class=\"_ _9\"></span>limitada <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>objeto <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>garant\u00eda<span class=\"_ _5\"></span><span class=\"ls17\">. </span>En <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>se <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>realizado <span class=\"_ _6\"></span>pagos <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>devoluci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>r\u00e9stamos <span class=\"_ _5\"></span>por importe de 1.144 miles de euros (3.170 miles de euros en <span class=\"ls3\">2024<span class=\"ls4\">).</span></span>  A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 la sociedad no ten\u00eda cuotas impagadas. El detalle <span class=\"_ _9\"></span>por vencimientos a <span class=\"_ _9\"></span>31 de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"ls3\">2025<span class=\"ls14\">, <span class=\"_ _2\"></span><span class=\"ls0\">dentro d<span class=\"_ _2\"></span>e los <span class=\"_ _9\"></span>pr\u00f3ximos cinco <span class=\"_ _2\"></span>ejercicios </span></span></span>es el siguiente, tanto de capital como de intereses en miles de euros: Entidad Tipo de pr\u00e9sta<span class=\"_ _2\"></span>mo Vencimiento (a<span class=\"_ _2\"></span>\u00f1os) 1<span class=\"_ _3c\"> </span>(1)<span class=\"_ _3c\"> </span>2 3 4 5 M\u00e1s de 5 Total Financiaci\u00f3n Patri<span class=\"_ _2\"></span>monio 581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>528<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>3.474<span class=\"ls0\"> </span>UNICAJA Hipotecar<span class=\"_ _2\"></span>io 490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>3.254 UNICAJA L\u00ednea ICO Covi<span class=\"_ _2\"></span>d 91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span> -  -  - 220<span class=\"ls0\"> </span>Financiaci\u00f3n Pro<span class=\"_ _2\"></span>moci\u00f3n 4.133<span class=\"ls0\"> </span>595<span class=\"ls0\"> </span>- - - - 4.728<span class=\"ls0\"> </span>CAIXA RURAL GAL<span class=\"_ _2\"></span>EGA Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 585<span class=\"ls0\"> </span> -  -  -  -  - 585<span class=\"ls0\"> </span>CAJAMAR Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor  - 595<span class=\"ls0\"> </span> -  -  -  - 595<span class=\"ls0\"> </span>STRONHOLD Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 3.548  -  -  -  -  - 3.548 Total 4.714<span class=\"ls0\"> </span>1.176<span class=\"ls0\"> </span>528<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>804<span class=\"ls0\"> </span>8.202<span class=\"ls0\"> </span>(1) Los saldos co<span class=\"_ _5\"></span>n vencimiento hasta un<span class=\"_ _5\"></span> a\u00f1o est\u00e1n clasifica<span class=\"_ _5\"></span>dos en el Estado d<span class=\"_ _5\"></span>e Situaci\u00f3n Cons<span class=\"_ _5\"></span>olidado como d<span class=\"_ _5\"></span>eudas con entidades<span class=\"_ _5\"></span> de<span class=\"_ _6\"></span> cr\u00e9dito corrientes (d<span class=\"_ _5\"></span>entro del Pasivo corriente).<span class=\"_ _5\"></span> El resto de plazos se <span class=\"_ _5\"></span>encu<span class=\"_ _5\"></span>entran clasificados<span class=\"_ _5\"></span> como deudas con entidades<span class=\"_ _5\"></span> de cr\u00e9di<span class=\"_ _6\"></span>to no corrientes (den<span class=\"_ _5\"></span>tro del Pasivo no co<span class=\"_ _5\"></span>rriente). En este cuadro tambi\u00e9n se inc<span class=\"_ _5\"></span>orporan en los<span class=\"_ _5\"></span> vencimientos a un a\u00f1o<span class=\"_ _5\"></span> aquellos pr\u00e9stamos en<span class=\"_ _5\"></span> los qu<span class=\"_ _5\"></span>e se estima su amortizaci\u00f3n p<span class=\"_ _5\"></span>or venta <span class=\"_ _5\"></span>d<span class=\"_ _6\"></span>el activo asociado.<span class=\"_ _5\"></span> En el caso de p\u00f3lizas renovab<span class=\"_ _5\"></span>les, su vencimiento se <span class=\"_ _5\"></span>es<span class=\"_ _5\"></span>tima a m\u00e1s de un a\u00f1o<span class=\"_ _5\"></span>. El resumen de vencimientos al cierre del ejercicio anterior era el siguiente, en miles de euros: Entidad Tipo de pr\u00e9sta<span class=\"_ _2\"></span>mo Vencimiento (a<span class=\"_ _2\"></span>\u00f1os) 1 2 3 4 5 M\u00e1s de 5 Total Financiaci\u00f3n Patri<span class=\"_ _2\"></span>monio 581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674<span class=\"ls0\"> </span>4.443<span class=\"ls0\"> </span>UNICAJA Hipotecar<span class=\"_ _2\"></span>io 490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674 4.124 UNICAJA L\u00ednea ICO Covi<span class=\"_ _2\"></span>d 91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>91<span class=\"ls0\"> </span>46<span class=\"ls0\"> </span>319<span class=\"ls0\"> </span>Financiaci\u00f3n Pro<span class=\"_ _2\"></span>moci\u00f3n 1.265<span class=\"ls0\"> </span>3.548<span class=\"ls0\"> </span>- - - - 4.813<span class=\"ls0\"> </span>CAIXA RURAL GAL<span class=\"_ _2\"></span>EGA Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 1.265 1.265 STRONHOLD Pr\u00e9stamo pro<span class=\"_ _2\"></span>motor 3.548 3.548 Total 1.846<span class=\"ls0\"> </span>4.129<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>581<span class=\"ls0\"> </span>490<span class=\"ls0\"> </span>1.674<span class=\"ls0\"> </span>9.256<span class=\"ls0\"> </span>(1) Los <span class=\"_ _5\"></span>saldos <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>vencimiento has<span class=\"_ _5\"></span>ta u<span class=\"_ _5\"></span>n <span class=\"_ _5\"></span>a\u00f1o es<span class=\"_ _5\"></span>t\u00e1n <span class=\"_ _5\"></span>clasificados <span class=\"_ _5\"></span>en<span class=\"_ _5\"></span> el <span class=\"_ _5\"></span>Estado <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e S<span class=\"_ _5\"></span>ituaci\u00f3n Co<span class=\"_ _5\"></span>nsolidado<span class=\"_ _5\"></span> como <span class=\"_ _5\"></span>deudas<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>entidades <span class=\"_ _5\"></span>de<span class=\"_ _6\"></span> <span class=\"_ _5\"></span>c<span class=\"_ _5\"></span>r\u00e9dito c<span class=\"_ _5\"></span>orrientes (<span class=\"_ _5\"></span>dentro del Pasivo co<span class=\"_ _5\"></span>rriente). El res<span class=\"_ _5\"></span>to de plazo<span class=\"_ _5\"></span>s se en<span class=\"_ _5\"></span>cuentran clasificad<span class=\"_ _5\"></span>os como deu<span class=\"_ _5\"></span>das con<span class=\"_ _5\"></span> entidades de cr\u00e9d<span class=\"_ _6\"></span>ito no<span class=\"_ _5\"></span> corrientes (d<span class=\"_ _5\"></span>entro del <span class=\"_ _5\"></span>Pasivo no<span class=\"_ _5\"></span> corriente). En<span class=\"_ _5\"></span> este cuadro tambi\u00e9n se incorporan en los vencimientos a un a\u00f1o aquellos pr\u00e9stamos en los que se estima su amortizaci\u00f3n por venta d<span class=\"_ _22\"></span>el activo asociado. En el caso de p\u00f3lizas renovables,<span class=\"_ _5\"></span> su vencimiento se<span class=\"_ _5\"></span> estima a m\u00e1s de u<span class=\"_ _5\"></span>n a\u00f1o.<span class=\"_ _5\"></span> <span class=\"fs0\"> </span>A <span class=\"_ _22\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2025 <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024, <span class=\"_ _f\"></span>el <span class=\"_ _22\"></span>Grupo <span class=\"_ _f\"></span>no <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>iene <span class=\"_ _22\"></span>contratados <span class=\"_ _f\"></span>instrumentos <span class=\"_ _22\"></span>financieros destinados a cubrir el tipo variable de parte de sus pr\u00e9stamos con entidades de cr\u00e9dito. El <span class=\"_ _14\"></span>detalle <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>las <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>eudas <span class=\"_ _b\"></span>con <span class=\"_ _14\"> </span>entidades <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>cr\u00e9dito <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>funci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su<span class=\"_ _5\"></span> <span class=\"_ _14\"></span>clas<span class=\"_ _9\"></span>e <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>categor\u00eda <span class=\"_ _b\"></span>es <span class=\"_ _14\"> </span>el siguiente: Clases Deudas con entidades de cr\u00e9dito y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 8.157 8.357 Total 8.157<span class=\"ls0\"> </span>8.357<span class=\"ls0\"> </span>Se <span class=\"_ _6\"></span>clasifican <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>corto <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>aquellos <span class=\"_ _6\"></span>pr\u00e9stamos <span class=\"_ _6\"></span>cuya <span class=\"_ _6\"></span>amortizaci\u00f3n <span class=\"_ _6\"></span>depende <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los activos, en este caso, se clasifica seg\u00fan se clasifique el activo que sirve co<span class=\"_ _2\"></span>mo garant\u00eda<span class=\"_ _5\"></span>. El<span class=\"ls0\"> Estado de Situaci\u00f3n Fi<span class=\"_ _2\"></span>nanciera Consolidado presenta clasificadas, en el pasivo corriente, las </span>deudas <span class=\"_ _2\"></span>con <span class=\"_ _9\"></span>vencimiento <span class=\"_ _2\"></span>superior <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>un a<span class=\"_ _2\"></span>\u00f1o <span class=\"_ _9\"></span>en los <span class=\"_ _9\"></span>casos <span class=\"_ _2\"></span>que <span class=\"_ _9\"></span>exist<span class=\"_ _5\"></span>\u00edan cuo<span class=\"_ _2\"></span>tas <span class=\"_ _2\"></span>impagadas <span class=\"_ _9\"></span>y exist\u00eda<span class=\"_ _2\"></span> riesgo de que la <span class=\"_ _5\"></span>entidad financiera pud<span class=\"_ _5\"></span>iera dar por <span class=\"_ _5\"></span>vencido el pr\u00e9stamo y aquellos pr\u00e9stamos cuyo periodo de realizaci\u00f3n de los activos que lo garantizaban fuera inferior al a\u00f1o. NOTA 21. OTROS PASIVOS FINANCIEROS A CORTO Y LARGO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros pasivos financieros a l/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 2.801 6.529 Pasivos sobre arrendamientos operativos 771<span class=\"ls0\"> </span>- Fianzas recibidas l/p y otros pasivos 228<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>Subtotal 3.800<span class=\"ls0\"> </span>6.662<span class=\"ls0\"> </span>Otros pasivos financieros a c/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 7.035 1.781 Pasivos sobre arrendamientos operativos 118<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Fianzas recibidas l/p y otros pasivos 79<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Subtotal  7.232<span class=\"ls0\"> </span>1.949<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>En el a\u00f1o <span class=\"ls3\">202</span>4 Montebalito formaliz\u00f3<span class=\"_ _2\"></span> con la sociedad Grupo Satoc\u00e1n Tur\u00eds<span class=\"_ _2\"></span>tico un contrato de l\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito <span class=\"_ _2\"></span>hasta un <span class=\"_ _9\"></span>m\u00e1ximo de 8,4 mill<span class=\"_ _2\"></span>ones de <span class=\"_ _9\"></span>eu<span class=\"_ _5\"></span>ros con <span class=\"_ _9\"></span>el objetivo de <span class=\"_ _2\"></span>dotar de <span class=\"_ _2\"></span>liquidez para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>varias <span class=\"_ _22\"></span>parcelas <span class=\"_ _22\"></span>ubicadas <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>Etapa <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Sector <span class=\"_ _22\"></span>Pol\u00edgono <span class=\"_ _22\"></span>24 <span class=\"_ _f\"></span>S<span class=\"_ _5\"></span>AU <span class=\"_ _22\"></span>Calas (Planeamiento <span class=\"_ _b\"></span>Vigente <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Ayuntamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>Mog\u00e1n) <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>acometer <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>obras <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> urbanizaci\u00f3n del sector d\u00f3nd<span class=\"_ _5\"></span>e se ubican dichas parcelas. En un<span class=\"_ _5\"></span>a primera etapa, se <span class=\"_ _6\"></span>dispuso de 4,5 <span class=\"_ _c\"> </span>millones  de  euros  para <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compra  p<span class=\"_ _5\"></span>or  parte <span class=\"_ _c\"> </span>del  Grupo <span class=\"_ _c\"> </span>Satocan <span class=\"_ _c\"> </span>de  dichas <span class=\"_ _c\"> </span>parcelas, destin\u00e1ndose  el  resto  a<span class=\"_ _2\"></span>  las  obras  de  urbanizac<span class=\"_ _2\"></span>i\u00f3n  (3,9  millones <span class=\"_ _17\"> </span>de  euros)  qu<span class=\"_ _5\"></span>e,  a  31 <span class=\"_ _17\"> </span>de diciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _f\"></span>pendiente <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>disposici\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>cantidad <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>2,61 <span class=\"_ _f\"></span>millones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros<span class=\"_ _5\"></span>. <span class=\"_ _f\"></span>El pago total <span class=\"_ _9\"></span>de dicho p<span class=\"_ _2\"></span>r\u00e9stamo, incl<span class=\"_ _2\"></span>uido in<span class=\"_ _2\"></span>tereses <span class=\"_ _2\"></span>devengados, se <span class=\"_ _9\"></span>realiza<span class=\"_ _5\"></span><span class=\"ls30\">r\u00e1<span class=\"_ _5\"></span></span> a <span class=\"_ _9\"></span>ven<span class=\"_ _5\"></span>cimiento <span class=\"_ _2\"></span>antes del <span class=\"_ _5\"></span>15 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2026. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>realizar\u00eda <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cr\u00e9dito pendiente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>pago<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compra, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>prestamista, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 parcelas detallada en la nota 13 de la presente memoria consolidada. El detalle en funci\u00f3n de su clase y categor\u00eda es el s<span class=\"_ _2\"></span>iguiente<span class=\"_ _5\"></span>, en miles de euros: Clases Derivados y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 10.143 8.522 Pasivos sobre arrendamiento financiero 889<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>21.1) Pr\u00e9stamos empresas no financieras y otros aplazamientos El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipales <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>emp<span class=\"_ _5\"></span>resas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2025<span class=\"ls28\">, </span></span></span>en miles de euros, es el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.315 514<span class=\"ls0\"> </span>2.801 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>6.521 6.521 -  Total 9.836<span class=\"ls0\"> </span>7.035<span class=\"ls0\"> </span>2.801<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>307 <span class=\"_ _9\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span><span class=\"ls3\">212</span></span> <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls3\">2025</span> <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>respectivamente, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se corresponden <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>fianzas <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>otros<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>pasivos. <span class=\"_ _14\"> </span>Y <span class=\"_ _14\"></span>adicionalmente <span class=\"_ _b\"></span>pasivos <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"></span>arre<span class=\"_ _2\"></span>ndamientos operativos <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>889 <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span><span class=\"ls3\">89</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _14\"> </span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>ejerc<span class=\"_ _2\"></span>icios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024 respectivamente. El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de los <span class=\"_ _9\"></span>principales pr<span class=\"_ _2\"></span>\u00e9stamos d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>empresas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2024<span class=\"ls28\">, </span>en miles de euros, e<span class=\"ls18\">ra</span> el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.781 1.781 2.000 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>4.529 -  4.529 Total 8.310<span class=\"ls0\"> </span>1.781<span class=\"ls0\"> </span>6.529<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>185 <span class=\"_ _9\"></span>miles de euros que se corresponden con fianzas y otros pasivos.<span class=\"_ _3c\"> </span>  En el ejercicio 2025 el <span class=\"_ _2\"></span>detalle por vencimientos, de <span class=\"_ _2\"></span>capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados es el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>3.774 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico 6.618 -  - - - - 6.618 Otros 79<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- - - - 307<span class=\"ls0\"> </span>7.326<span class=\"ls0\"> </span>857<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>10.699<span class=\"ls0\"> </span>En el ejercicio 2024 el <span class=\"_ _2\"></span>detalle por vencimientos, <span class=\"_ _2\"></span>de capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados e<span class=\"ls18\">ra</span> el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 823<span class=\"ls0\"> </span>2.017 1.227 - - - 4.067 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico -  4.664 - - - - 4.664 Otros 79<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>- - - - 212<span class=\"ls0\"> </span>902<span class=\"ls0\"> </span>6.814<span class=\"ls0\"> </span>1.227<span class=\"ls0\"> </span>- - - 8.943<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 el desglose de la variaci\u00f3n en los pasivos financieros es el siguiente:<span class=\"ff3\"> </span>Cambios flujos de efectivo Obtenci\u00f3n/P\u00e9rdida Control dependiente Variaciones tipos de cambio Otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Emisi\u00f3n 1.992 4.529 - - - - -  - 1.992 4.529 Amortizaci\u00f3n (466) (849) - - - - -  - (466) (849)<span class=\"_ _3c\"> </span>NOTA 22. ACREEDORES COMERCIALES Y OTRAS CUENTAS A PAGAR<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a<span class=\"_ _2\"></span> 31 de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Proveedores 16<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>Acreedores varios 1.968 32<span class=\"ls0\">3 </span>Pasivos por impuesto corriente 160<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>Otras deudas con las administraciones p\u00fablicas 374<span class=\"ls0\"> </span>64<span class=\"ls0\">7 </span>Anticipos de clientes 482<span class=\"ls0\"> </span>251<span class=\"ls0\"> </span>Total 3.000<span class=\"ls0\"> </span>1.431<span class=\"ls0\"> </span>La  partida  de  \u201cproveedores\u201d<span class=\"ff1\">  <span class=\"ls4\">y  </span></span>\u201c<span class=\"ff1\">acreedores  varios</span>\u201d  recoge  las  deudas  por  prestaci\u00f3n  de<span class=\"_ _2\"></span> servicios o entrega de bienes. Por l\u00edneas de negocios se pueden resumir e<span class=\"_ _2\"></span>n:<span class=\"_ _5\"></span> Actividad 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Patrimonial 26<span class=\"ls0\"> </span>6 Promoci\u00f3n  1.600 151<span class=\"ls0\"> </span>Otros 358<span class=\"ls0\"> </span>181<span class=\"ls0\"> </span>Total 1.984<span class=\"ls0\"> </span>338<span class=\"ls0\"> </span>El <span class=\"_ _22\"></span>sald<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>Administraciones <span class=\"_ _22\"></span>P\u00fablicas <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>pasivos <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>impuesto <span class=\"_ _22\"></span>corriente <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>explican <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>la Nota 23 siguiente. La <span class=\"_ _14\"></span>partida <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>anticipos <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>clientes <span class=\"_ _14\"></span>r<span class=\"_ _2\"></span>ecoge <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span>nticipos <span class=\"_ _14\"></span>recibi<span class=\"_ _2\"></span>dos <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>reservas <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>un<span class=\"_ _5\"></span>idades <span class=\"_ _b\"></span>de promociones <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>curso <span class=\"_ _14\"> </span>por <span class=\"_ _18\"> </span>importe <span class=\"_ _14\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>482 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>euros <span class=\"_ _18\"> </span>(<span class=\"ls3\">246</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>a\u00f1o anterior), <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aquellos <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reclamados <span class=\"_ _b\"></span>judicialmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la compra de viviendas <span class=\"_ _2\"></span>de promociones entregadas <span class=\"_ _2\"></span>en Canarias por im<span class=\"_ _2\"></span>porte de 5 miles <span class=\"_ _9\"></span>de euros (5 miles de euros el a\u00f1o anterior).  El <span class=\"_ _2\"></span>detalle <span class=\"_ _9\"></span>de acre<span class=\"_ _2\"></span>edores <span class=\"_ _9\"></span>comerciales y <span class=\"_ _9\"></span>otras <span class=\"_ _2\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>pagar, <span class=\"_ _9\"></span>excepto los<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>por im<span class=\"_ _2\"></span>puesto corriente <span class=\"_ _5\"></span>y otras <span class=\"_ _5\"></span>deudas con <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>administraciones <span class=\"_ _5\"></span>p\u00fablicas, en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _5\"></span>de su <span class=\"_ _5\"></span>clase <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>categor\u00eda es el siguiente: Clases Derivados y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 2.466 589<span class=\"ls0\"> </span>Total 2.466<span class=\"ls0\"> </span>589<span class=\"ls0\"> </span>A <span class=\"_ _6\"></span>continuaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>detalla <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>informaci\u00f3n <span class=\"_ _6\"></span>requerida <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Ley <span class=\"_ _6\"></span>18/<span class=\"_ _5\"></span>20<span class=\"_ _5\"></span>25, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>septiembre, <span class=\"_ _6\"></span>de creaci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>crecimiento <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>empresas, <span class=\"_ _b\"></span>mediante <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>cual <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>modifican <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>disposici\u00f3n <span class=\"_ _b\"></span>adicional tercera de la<span class=\"_ _2\"></span> Ley<span class=\"_ _2\"></span> 15/2010, <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e 5 <span class=\"_ _2\"></span>de julio,<span class=\"_ _2\"></span> de m<span class=\"_ _2\"></span>odificaci\u00f3n d<span class=\"_ _2\"></span>e la L<span class=\"_ _2\"></span>ey 3/2004,<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>29 de <span class=\"_ _9\"></span>diciemb<span class=\"_ _5\"></span>re, por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>establecen <span class=\"_ _9\"></span>medidas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>lucha <span class=\"_ _9\"></span>c<span class=\"_ _5\"></span>ontra <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>morosidad <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>operaciones <span class=\"_ _9\"></span>comerciales: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Periodo medio de pago a proveedores (d\u00edas) 50<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>Ratio de Operaciones pagadas 77,58% 84,82% Ratio de operaciones pendientes de pag<span class=\"_ _2\"></span>o<span class=\"_ _5\"></span> 22,42% 15,18% 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Importe Importe Total pagos realizados 6.864 6.123 Total pagos pendientes 1.984 1.096 Total 8.848<span class=\"ls0\"> </span>7.219<span class=\"_ _3c\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Importe pagado en un periodo inferior al m\u00e1ximo estable<span class=\"_ _2\"></span>cido en la normativa de morosidad 6.427 4.248 (N\u00ba de facturas) Facturas pagadas en un periodo inferior al m\u00e1ximo establ<span class=\"_ _2\"></span>ecido en la normativa de morosidad 533<span class=\"ls0\"> </span>691<span class=\"ls0\"> </span>(Porcentaje) Importe pagado en un periodo inferior al m\u00e1ximo estable<span class=\"_ _2\"></span>cido en la normativa de morosidad sobre el importe total de pag<span class=\"_ _2\"></span>os a proveedores<span class=\"_ _5\"></span> 93,63% 69,19% Facturas pagadas en un periodo inferior al m\u00e1ximo establ<span class=\"_ _2\"></span>ecido en la normativa de morosidad sobre el total de facturas de proveed<span class=\"_ _2\"></span>ores 89,00% 62,01% Disposici\u00f3n <span class=\"_ _9\"></span>adicional <span class=\"_ _2\"></span>terc<span class=\"_ _2\"></span>era <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Ley <span class=\"_ _9\"></span>15/2010, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>5 d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>julio, <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Ley <span class=\"_ _9\"></span>3/2004, de <span class=\"_ _18\"> </span>29 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>iciembre, <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>establecen <span class=\"_ _18\"> </span>medidas <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>lu<span class=\"_ _5\"></span>cha <span class=\"_ _18\"> </span>contra <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>morosidad <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las operaciones comerciales, modificada por disposici\u00f3n final segunda de la <span class=\"_ _5\"></span>Ley 31/2014, de 3 de diciembre, y <span class=\"_ _2\"></span>por el a<span class=\"_ _2\"></span>rt\u00edculo 9 de<span class=\"_ _2\"></span> la L<span class=\"_ _2\"></span>ey 18/2025, de 28<span class=\"_ _2\"></span> de se<span class=\"_ _2\"></span>ptiembre esta<span class=\"_ _2\"></span>blece el deber <span class=\"_ _2\"></span>de las<span class=\"_ _2\"></span> sociedades mercantiles no cotizadas que n<span class=\"_ _5\"></span>o puedan presentar cuentas anuales abreviadas de incluir <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _22\"></span>expresa <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>memoria <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _22\"></span>cue<span class=\"_ _5\"></span>ntas <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>periodo <span class=\"_ _22\"></span>medio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>pago <span class=\"_ _22\"></span>a proveedores, <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>volumen <span class=\"_ _22\"></span>monetario <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>n\u00famero <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>facturas <span class=\"_ _6\"></span>pagadas <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>periodo <span class=\"_ _22\"></span>inferior <span class=\"_ _22\"></span>al m\u00e1ximo <span class=\"_ _18\"> </span>establecido <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>normativa <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>morosidad <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>porcentaje <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>suponen <span class=\"_ _18\"> </span>sobre <span class=\"_ _18\"> </span>el n\u00famero total de facturas y sobre el total monetario de los pagos a sus proveedores. A <span class=\"_ _5\"></span>efectos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>adecuada comp<span class=\"_ _5\"></span>rensi\u00f3n d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _5\"></span>contenida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>esta <span class=\"_ _6\"></span>nota, <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"> </span>dispuesto <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>Resoluci\u00f3n <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>ICAC <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>29 <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>enero <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>2016, <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>a incorporar <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>memoria <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _6\"></span>anuales en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _5\"></span>medi<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ago <span class=\"_ _5\"></span>a proveedores <span class=\"_ _24\"> </span>en <span class=\"_ _1c\"> </span>operaciones <span class=\"_ _24\"> </span>comerciales, <span class=\"_ _1c\"> </span>se\u00f1alar <span class=\"_ _1c\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _1c\"> </span>entienden <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>\"Provee<span class=\"_ _2\"></span>dores\" aquellos <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>naturaleza <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>acreedores <span class=\"_ _22\"></span>comerciales <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>deudas <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>suministradores de bienes y servicios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "NOTA <span class=\"ls3\">14</span>. EXISTENCIAS<span class=\"ff1\"> </span>La composici\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e es<span class=\"_ _2\"></span>te ep\u00edgrafe <span class=\"_ _2\"></span>al 31 <span class=\"_ _9\"></span>de diciembre de <span class=\"_ _2\"></span>2025 <span class=\"ls4\">y <span class=\"_ _2\"></span><span class=\"ls0\">2024 <span class=\"_ _2\"></span>es la <span class=\"_ _9\"></span>siguiente, en <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de </span></span>euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Terrenos 33.444 29.037 Inmuebles en curso 18.040 19.840 Inmuebles terminados 4.605 6.027 Anticipos a proveedores 2 - Total 56.091<span class=\"ls0\"> </span>54.90<span class=\"_ _3c\"> </span>El <span class=\"_ _18\"> </span>movimiento <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>rovisi\u00f3n <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>deterioro, <span class=\"_ _18\"> </span>durante <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>ejercicio  2025 <span class=\"_ _18\"> </span><span class=\"ls4\">y <span class=\"_ _18\"> </span></span>2024 <span class=\"_ _18\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _18\"> </span>sido <span class=\"_ _18\"> </span>el siguiente: Provisi\u00f3n por deterioro Terrenos Inmuebles en curso Inmuebles terminados Otros Saldo a 1 de enero de 2024 (10.203) (114) (463) (10.780) Cargo / abono resultados (536)  -  - (536) reversi\u00f3n 308<span class=\"ls0\"> </span> - 20<span class=\"ls0\"> </span>328<span class=\"ls0\"> </span>Otros movimientos (130)  -  - (130) Saldo a 31 de diciembre de 2024 (10.561) (114) (443) (11.118) Cargo / abono resultados -  -  - - Reversi\u00f3n 3.890  - 74<span class=\"ls0\"> </span>3.964 Otros movimientos 150<span class=\"ls0\"> </span> -  - 150<span class=\"ls0\"> </span>Saldo a 31 de diciembre de 2025 (6.521) (114) (369) (7.004) Terrenos e inmuebles La <span class=\"_ _c\"> </span>tipolog\u00eda <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>existencias <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las <span class=\"_ _d\"> </span>obras  en <span class=\"_ _d\"> </span>curso <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>promociones <span class=\"_ _c\"> </span>constru<span class=\"_ _5\"></span>idas <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>las sociedades <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _22\"></span>corresponde <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>ed<span class=\"_ _5\"></span>ificios <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>primera vivienda j<span class=\"_ _2\"></span>unto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>productos vinculados, <span class=\"_ _9\"></span>en su <span class=\"_ _9\"></span>caso, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>dichas <span class=\"_ _9\"></span>pro<span class=\"_ _5\"></span>mociones, <span class=\"_ _9\"></span>tales como <span class=\"_ _9\"></span>plazas de garaje y locales comerciales. El <span class=\"_ _18\"> </span>detalle <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>los <span class=\"_ _14\"> </span>terrenos <span class=\"_ _18\"> </span>e <span class=\"_ _17\"> </span>inmuebles <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2025 <span class=\"_ _17\"> </span><span class=\"ls4\">y <span class=\"_ _14\"> </span><span class=\"ls3\">2024</span></span> <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _14\"> </span>u<span class=\"_ _5\"></span>bicaci\u00f3n geogr\u00e1fica, <span class=\"_ _d\"> </span>as\u00ed <span class=\"_ _d\"> </span>como <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>valores <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>tasaci\u00f3n <span class=\"_ _d\"> </span>o <span class=\"_ _d\"> </span>estimaciones <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>valor <span class=\"_ _d\"> </span>obtenidos <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>los correspondientes <span class=\"_ _25\"></span>test <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>realizados <span class=\"_ _9\"></span>por <span class=\"_ _25\"></span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>dichas <span class=\"_ _9\"></span>fechas, <span class=\"_ _25\"></span>son <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>siguientes:<span class=\"_ _5\"></span> (miles de euro<span class=\"_ _2\"></span>s) 2025<span class=\"ls0\"> </span>Elemento<span class=\"_ _2\"></span> Coste neto<span class=\"_ _2\"></span> Tasaci\u00f3n o estimacion<span class=\"_ _2\"></span>es de valor<span class=\"_ _2\"></span> Plusval\u00eda / M<span class=\"_ _2\"></span>inusval<span class=\"_ _2\"></span>\u00eda M\u00e9todo va<span class=\"_ _2\"></span>loraci\u00f3n 1.<span class=\"ls0\">- TERRENOS </span>33.444<span class=\"ls0\"> </span>44.141<span class=\"ls0\"> </span>10.697<span class=\"ls0\"> </span>RUMANIA<span class=\"_ _2\"></span> 4.294 4.294 - Servan Boda <span class=\"_ _2\"></span>(Bucarest)<span class=\"_ _2\"></span> 4.294 4.294 - Residual ESPA\u00d1A 25.883 34.246 8.<span class=\"ls0\">363 </span>Parcelas Bal<span class=\"_ _2\"></span>ito reside<span class=\"_ _2\"></span>nciales M<span class=\"_ _2\"></span>C Fase II 1.463 1.740 277<span class=\"ls0\"> </span>Flujos de caja<span class=\"_ _2\"></span> Parcelas Bal<span class=\"_ _2\"></span>ito Hote<span class=\"_ _2\"></span>leras MC Fase I<span class=\"_ _2\"></span>I 843<span class=\"ls0\"> </span>1.500 657<span class=\"ls0\"> </span>Flujos de caja<span class=\"_ _2\"></span> Parcelas Hote<span class=\"_ _2\"></span>leras DT<span class=\"_ _2\"></span>M Fase III 4.174 7.<span class=\"ls0\">166 </span>2.992 Flujos de caja<span class=\"_ _2\"></span> Parcelas Comer<span class=\"_ _9\"></span>c<span class=\"_ _5\"></span>iales DTM <span class=\"_ _2\"></span>Fase II 4.663 4.796 133<span class=\"ls0\"> </span>Flujos de caja<span class=\"_ _2\"></span> Suerte de l<span class=\"_ _2\"></span>a cruz (Mog\u00e1n<span class=\"_ _2\"></span>) 159<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s San Agust\u00edn <span class=\"_ _2\"></span>(Maspalomas)<span class=\"_ _2\"></span> 6.442 6.442 - Residual Suelo El Coti<span class=\"_ _2\"></span>llo 902<span class=\"ls0\"> </span>1.050 148<span class=\"ls0\"> </span>Residual El Molar (Madri<span class=\"_ _2\"></span>d) 1.701 1.813 112<span class=\"ls0\"> </span>Residual Villalba 1.278 2.611 1.333 Residual Las Rozas 31<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Esperanto<span class=\"_ _2\"></span> 378<span class=\"ls0\"> </span>2.633 2.255 Residual La Pastora 1.326 1.604 278<span class=\"ls0\"> </span>Residual Pobra Carami\u00f1a<span class=\"_ _2\"></span>l 393<span class=\"ls0\"> </span>526<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>Residual Comesa\u00f1a<span class=\"_ _2\"></span> 1.971 1.971 - Residual Poio 159<span class=\"ls0\"> </span>159<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s BRASIL 226<span class=\"ls0\"> </span>1.580 1.354 Terreno Club <span class=\"_ _2\"></span>Meridional<span class=\"_ _2\"></span> 2 226<span class=\"ls0\"> </span>1.580 1.354 Residual REPUBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 1.499 2.429 930<span class=\"ls0\"> </span>Porchella 1.499 2.429 930<span class=\"ls0\"> </span>Residual MARRUECOS<span class=\"_ _2\"></span> 1.542 1.542 - Terreno T\u00e1nge<span class=\"_ _2\"></span>r 1.542 1.542 - Residual INMUEBLES TERMINADOS 4.605<span class=\"ls0\"> </span>6.587<span class=\"ls0\"> </span>1.982<span class=\"ls0\"> </span>ESPA\u00d1A 3.169 4.258 1.<span class=\"ls0\">089 </span>Siete Palm<span class=\"_ _2\"></span>as (Las Palm<span class=\"_ _2\"></span>as) 67<span class=\"ls0\"> </span>69<span class=\"ls0\"> </span>2 Comparable<span class=\"_ _2\"></span>s Locales Caide<span class=\"_ _2\"></span>ros (Mo<span class=\"_ _2\"></span>g\u00e1n) 21<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s Secretario Arti<span class=\"_ _2\"></span>les (Las P<span class=\"_ _2\"></span>almas) 308<span class=\"ls0\"> </span>442<span class=\"ls0\"> </span>134<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Eurocan 273<span class=\"ls0\"> </span>273<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s miles de euro<span class=\"_ _2\"></span>s) 2025<span class=\"ls0\"> </span>Elemento<span class=\"_ _2\"></span> Coste neto<span class=\"_ _2\"></span> Tasaci\u00f3n o estimacion<span class=\"_ _2\"></span>es de valor<span class=\"_ _2\"></span> Plusval\u00eda / M<span class=\"_ _2\"></span>inusval<span class=\"_ _2\"></span>\u00eda M\u00e9todo va<span class=\"_ _2\"></span>loraci\u00f3n Elite 7 9 2 Comparable<span class=\"_ _2\"></span>s Semis\u00f3tano Tam<span class=\"_ _9\"></span>berlick 423<span class=\"ls0\"> </span>498<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Residencial <span class=\"_ _2\"></span>C\u00edes 1.615 2.220 605<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Residencial<span class=\"_ _2\"></span> Quintana 455<span class=\"ls0\"> </span>726<span class=\"ls0\"> </span>271<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s REPUBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 1.194 1.874 680<span class=\"ls0\"> </span>Veiramar<span class=\"_ _2\"></span> 1.194 1.874 680<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s BRASIL 242<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Bit\u00e1cora<span class=\"_ _2\"></span> 242<span class=\"ls0\"> </span>394<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s  INMUEBLES EN CURSO 18.040<span class=\"ls0\"> </span>26.930<span class=\"ls0\"> </span>8.890<span class=\"ls0\"> </span>ESPA\u00d1A 5.348 7.212 1.864 Plaza Composte<span class=\"_ _2\"></span>la 17 5.348 7.212 1.864 Residual REP\u00daBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 12.692 19.718 7.026 Veiramar III<span class=\"_ _2\"></span> 12.692 19.718 7.026 Residual TOTAL EXIST<span class=\"_ _2\"></span>ENCIAS 56.089 77.<span class=\"ls0\">547 </span>21.<span class=\"ls0\">458 </span>(miles de euro<span class=\"_ _2\"></span>s) 2024<span class=\"ls0\"> </span>Elemento<span class=\"_ _2\"></span> Coste neto<span class=\"_ _2\"></span> Tasaci\u00f3n o estimacion<span class=\"_ _2\"></span>es de valor Plusval\u00eda / Minusval\u00eda<span class=\"_ _2\"></span> M\u00e9todo va<span class=\"_ _2\"></span>loraci\u00f3n 1.<span class=\"ls0\">- TERRENOS </span>29.037<span class=\"ls0\"> </span>39.972<span class=\"ls0\"> </span>10.935<span class=\"ls0\"> </span>RUMANIA<span class=\"_ _2\"></span> 3.700 3.700 - Serban Voda (B<span class=\"_ _2\"></span>ucarest)<span class=\"_ _2\"></span> 3.700 3.700 - Residual ESPA\u00d1A 21.845 30.570 8.725 Parcelas Bal<span class=\"_ _2\"></span>ito reside<span class=\"_ _2\"></span>nciales M<span class=\"_ _2\"></span>C 589<span class=\"ls0\"> </span>697<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>Flujos de caja<span class=\"_ _2\"></span> Parcelas Bal<span class=\"_ _2\"></span>ito comercial<span class=\"_ _2\"></span>es MC 492<span class=\"ls0\"> </span>1.379 887<span class=\"ls0\"> </span>Flujos de caja<span class=\"_ _2\"></span> Parcelas Bal<span class=\"_ _2\"></span>ito Reside<span class=\"_ _2\"></span>nciales D<span class=\"_ _2\"></span>TM 3.753 6.398 2.645 Flujos de caja<span class=\"_ _2\"></span> Parcelas Bal<span class=\"_ _2\"></span>ito Hote<span class=\"_ _2\"></span>leras DTM 2.826 2.826 - Flujos de caja<span class=\"_ _2\"></span> Suerte de l<span class=\"_ _2\"></span>a cruz (Mog\u00e1n<span class=\"_ _2\"></span>) 136<span class=\"ls0\"> </span>136<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s San Agust\u00edn <span class=\"_ _2\"></span>(Maspalomas)<span class=\"_ _2\"></span> 6.359 6.359 - Residual El Molar (Madri<span class=\"_ _2\"></span>d) 1.447 1.514 67<span class=\"ls0\"> </span>Residual Villalba 1.274 2.246 972<span class=\"ls0\"> </span>Residual Cartuja 2.043 5.828 3.785 Residual Las Rozas 31<span class=\"ls0\"> </span>73<span class=\"ls0\"> </span>42<span class=\"ls0\"> </span>Residual Esperanto<span class=\"_ _2\"></span> 374<span class=\"ls0\"> </span>407<span class=\"ls0\"> </span>33<span class=\"ls0\"> </span>Residual  Xard\u00f3n 1.273 1.382 109<span class=\"ls0\"> </span>Residual Pobra Carami\u00f1a<span class=\"_ _2\"></span>l 377<span class=\"ls0\"> </span>454<span class=\"ls0\"> </span>77<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span> Comesa\u00f1a<span class=\"_ _2\"></span> 760<span class=\"ls0\"> </span>760<span class=\"ls0\"> </span>- Residual Poio 111<span class=\"ls0\"> </span>111<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s BRASIL 218<span class=\"ls0\"> </span>1.481 1.263 Terreno Club <span class=\"_ _2\"></span>Meridional<span class=\"_ _2\"></span> 2 218<span class=\"ls0\"> </span>1.481 1.263 Residual REPUBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 1.763 2.710 947<span class=\"ls0\"> </span>Porchella 1.763 2.710 947<span class=\"ls0\"> </span>Residual MARRUECOS<span class=\"_ _2\"></span> 1.511 1.511 - Terreno T\u00e1nge<span class=\"_ _2\"></span>r 1.511 1.511 - Residual INMUEBLES TERMINADOS 6.027<span class=\"ls0\"> </span>7.679<span class=\"ls0\"> </span>1.652<span class=\"ls0\"> </span>ESPA\u00d1A 4.350 5.248 898<span class=\"ls0\"> </span>Siete Palm<span class=\"_ _2\"></span>as (Las Palm<span class=\"_ _2\"></span>as) 102<span class=\"ls0\"> </span>104<span class=\"ls0\"> </span>2 Comparable<span class=\"_ _2\"></span>s Locales Caide<span class=\"_ _2\"></span>ros (Mo<span class=\"_ _2\"></span>g\u00e1n) 19<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s Secretario Arti<span class=\"_ _2\"></span>les (Las P<span class=\"_ _2\"></span>almas) 304<span class=\"ls0\"> </span>470<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Eurocan 243<span class=\"ls0\"> </span>243<span class=\"ls0\"> </span>- Comparable<span class=\"_ _2\"></span>s Elite 7 9 2 Comparable<span class=\"_ _2\"></span>s Semis\u00f3tano Tam<span class=\"_ _9\"></span>berlick 423<span class=\"ls0\"> </span>498<span class=\"ls0\"> </span>75<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s Residencial<span class=\"_ _2\"></span> C\u00edes 3.252 3.905 653<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s REPUBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 1.404 2.006 602<span class=\"ls0\"> </span>Veiramar<span class=\"_ _2\"></span> 1.404 2.006 602<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s BRASIL 273<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Bit\u00e1cora<span class=\"_ _2\"></span> 273<span class=\"ls0\"> </span>425<span class=\"ls0\"> </span>152<span class=\"ls0\"> </span>Comparable<span class=\"_ _2\"></span>s  INMUEBLES EN CURSO 19.840<span class=\"ls0\"> </span>28.081<span class=\"ls0\"> </span>8.241<span class=\"ls0\"> </span>ESPA\u00d1A 4.921 6.035 1.114 Plaza Composte<span class=\"_ _2\"></span>la 17 4.921 6.035 1.114 Residual REP\u00daBLICA <span class=\"_ _2\"></span>DOMINICA<span class=\"_ _2\"></span>NA 14.919 22.046 7.127 Veiramar III<span class=\"_ _2\"></span> 14.919 22.046 7.127 Residual TOTAL EXIST<span class=\"_ _2\"></span>ENCIAS 54.904 75.732 20.828<span class=\"_ _3c\"> </span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>2025 <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>2024, <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>valoraciones <span class=\"_ _5\"></span>han <span class=\"_ _6\"></span>sido realiz<span class=\"_ _5\"></span>adas <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>tasadora <span class=\"_ _5\"></span>indepen<span class=\"_ _5\"></span>diente <span class=\"_ _5\"></span>AT Valor. <span class=\"_ _11\"> </span>Dichas <span class=\"_ _19\"> </span>tasaciones <span class=\"_ _11\"> </span>se <span class=\"_ _19\"> </span>re<span class=\"_ _5\"></span>alizaron <span class=\"_ _11\"> </span>con <span class=\"_ _19\"> </span>fecha <span class=\"_ _11\"> </span>31 <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>diciembre <span class=\"_ _19\"> </span>de <span class=\"_ _2a\"> </span>2025 <span class=\"_ _11\"> </span><span class=\"ls21\">y <span class=\"_ _11\"> </span></span>2024<span class=\"ls14\">, </span>respectivamente.<span class=\"_ _3c\"> </span>En <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>ej<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>ci<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>io<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>ter<span class=\"_ _9\"></span>mina<span class=\"_ _9\"></span>do <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>dic<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>mb<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>e <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>2<span class=\"_ _9\"></span>025,<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>Gru<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>ha <span class=\"_ _f\"></span>reg<span class=\"_ _2\"></span>is<span class=\"_ _9\"></span>trad<span class=\"_ _2\"></span>o <span class=\"_ _b\"></span>rev<span class=\"_ _9\"></span>ersi<span class=\"_ _9\"></span>ones<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>de de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>or<span class=\"_ _9\"></span>os net<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> por<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>v<span class=\"_ _2\"></span>alo<span class=\"_ _9\"></span>r de 3.9<span class=\"_ _9\"></span>64 mil<span class=\"_ _9\"></span>es de<span class=\"_ _2\"></span> euro<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span><span class=\"ls17\">. <span class=\"_ _5\"></span><span class=\"ls0\">En el<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>a\u00f1o<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>2024<span class=\"_ _9\"></span>, <span class=\"_ _5\"></span>el<span class=\"_ _2\"></span> Gr<span class=\"_ _2\"></span>up<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>re<span class=\"_ _2\"></span>gi<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tr<span class=\"_ _2\"></span>\u00f3 de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _9\"></span>oros<span class=\"_ _9\"></span> </span></span>ne<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>s p<span class=\"_ _2\"></span>or<span class=\"_ _2\"></span> val<span class=\"_ _9\"></span>or de<span class=\"_ _2\"></span> 20<span class=\"_ _2\"></span>8 mi<span class=\"_ _9\"></span>les<span class=\"_ _2\"></span> de e<span class=\"_ _2\"></span>ur<span class=\"_ _2\"></span>os.<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>La<span class=\"_ _2\"></span>s re<span class=\"_ _2\"></span>v<span class=\"_ _2\"></span>ers<span class=\"_ _9\"></span>ione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> m\u00e1s<span class=\"_ _9\"></span> <span class=\"_ _5\"></span>im<span class=\"_ _2\"></span>po<span class=\"_ _2\"></span>rt<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> se<span class=\"_ _2\"></span> han co<span class=\"_ _9\"></span>nta<span class=\"_ _2\"></span>bil<span class=\"_ _9\"></span>iza<span class=\"_ _9\"></span>do en<span class=\"_ _9\"></span> las<span class=\"_ _9\"></span> <span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>rc<span class=\"_ _2\"></span>el<span class=\"_ _9\"></span>as <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Bal<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>to,<span class=\"_ _9\"></span> S<span class=\"_ _9\"></span>an <span class=\"_ _25\"></span>Andr<span class=\"_ _9\"></span>\u00e9s <span class=\"_ _9\"></span>de <span class=\"_ _25\"></span>Com<span class=\"_ _2\"></span>es<span class=\"_ _2\"></span>a\u00f1<span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Ser<span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>Vo<span class=\"_ _2\"></span>da<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>(B<span class=\"_ _2\"></span>uca<span class=\"_ _9\"></span>res<span class=\"_ _2\"></span>t) <span class=\"_ _25\"></span>der<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>vad<span class=\"_ _2\"></span>as<span class=\"_ _9\"></span> <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>un <span class=\"_ _25\"></span>cam<span class=\"_ _2\"></span>bi<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span> en<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>oy<span class=\"_ _2\"></span>ec<span class=\"_ _9\"></span>to <span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>ra<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>ic<span class=\"_ _2\"></span>ha<span class=\"_ _9\"></span>s pa<span class=\"_ _2\"></span>rc<span class=\"_ _9\"></span>elas<span class=\"_ _2\"></span>.<span class=\"_ _2\"></span> El <span class=\"_ _17\"> </span>detalle <span class=\"_ _18\"> </span>sobre <span class=\"_ _17\"> </span>las <span class=\"_ _17\"> </span>reversiones <span class=\"_ _18\"> </span>o <span class=\"_ _17\"> </span>dotaciones <span class=\"_ _18\"> </span>netas  de <span class=\"_ _18\"> </span>deterioro <span class=\"_ _18\"> </span>de  ex<span class=\"_ _2\"></span>istencias,  al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e diciembre de 2025 <span class=\"ls4\">y </span>2024 respectivamente, es el siguiente: Reversi\u00f3n / (Dotaci\u00f3n) deterioros 2025 Parcelas Balito residenciales MC Fase II 464<span class=\"ls0\"> </span>Parcelas Hoteleras DTM Fase III 401<span class=\"ls0\"> </span>Parcelas Comerciales DTM fase II 709<span class=\"ls0\"> </span>Suerte de la Cruz 23<span class=\"ls0\"> </span>El Molar 254<span class=\"ls0\"> </span>Siete Palmas 5 Locales Caideros 2 San Agust\u00edn 84<span class=\"ls0\"> </span>Residencial C\u00edes 33<span class=\"ls0\"> </span>Serban Voda 639<span class=\"ls0\"> </span>Terreno T\u00e1nger 63<span class=\"ls0\"> </span>Comesa\u00f1a 1.204 Poio 47<span class=\"ls0\"> </span>Total Deterioros 3.964<span class=\"ls0\"> </span>Reversi\u00f3n / (Dotaci\u00f3n) deterioros 2024 Parcelas Balito residenciales MC (58) Parcelas Residenciales DTM 69<span class=\"ls0\"> </span>Parcelas Hoteleras DTM 136<span class=\"ls0\"> </span>Suerte de la Cruz 43<span class=\"ls0\"> </span>El Molar 35<span class=\"ls0\"> </span>Siete Palmas 10<span class=\"ls0\"> </span>Locales Caideros 5 San Agust\u00edn 15<span class=\"ls0\"> </span>Residencial C\u00edes 5 Serban Voda (386) Terreno T\u00e1nger (39) Comesa\u00f1a (53) Poio 10<span class=\"ls0\"> </span>Total Deterioros (208) Durante <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _6\"></span>2025, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>han <span class=\"_ _6\"></span>dado <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>baja <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>existencias <span class=\"_ _6\"></span>tanto <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>ventas, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>\u00e9rdidas total <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la inversi\u00f3n, <span class=\"_ _5\"></span>por salid<span class=\"_ _5\"></span>as de <span class=\"_ _5\"></span>per\u00edmetro <span class=\"_ _5\"></span>o por <span class=\"_ _5\"></span>traspasos <span class=\"_ _5\"></span>entre <span class=\"_ _5\"></span>Inmuebles de <span class=\"_ _5\"></span>inversi\u00f3n <span class=\"_ _5\"></span>y existencias, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>total <span class=\"_ _9\"></span>de 4.959 <span class=\"_ _9\"></span>miles de <span class=\"_ _9\"></span>euros (5.0<span class=\"_ _2\"></span>87 <span class=\"_ _9\"></span>miles de <span class=\"_ _9\"></span>eu<span class=\"_ _5\"></span>ros en <span class=\"_ _9\"></span>el eje<span class=\"_ _2\"></span>rcicio <span class=\"_ _2\"></span>anterior) <span class=\"_ _9\"></span>(ver nota 25.2 de Variaci\u00f3n de Existencias). El detalle d<span class=\"_ _5\"></span>e las b<span class=\"_ _5\"></span>ajas de existe<span class=\"_ _5\"></span>ncias para <span class=\"_ _5\"></span>los ejercicios finalizados <span class=\"_ _5\"></span>al 31 <span class=\"_ _5\"></span>de diciembre d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 y de <span class=\"ls3\">2024</span>, respectivamente, es el siguiente: \u00c1rea de Promoci\u00f3n 2025<span class=\"ls0\"> </span>La Cartuja (*) (2.073) Residencial C\u00edes (1.670) Siete Palmas (40) Residencial Quintana (1.145) Edificio Bit\u00e1cora (31) Total Coste (4.959) (*) Reclasificaci\u00f3n a inversi\u00f3n inmobiliaria en curso (Ver Nota 10) \u00c1rea de Promoci\u00f3n 202<span class=\"ls0\">4 </span>Rafael de la Hoz (982) Residencial C\u00edes (1.582) Siete Palmas (60) Parcelas Balito (2.430) Edificio Bit\u00e1cora (33) Total Coste (5.087) Al <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>diciembre  de <span class=\"_ _d\"> </span>2025 <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>20<span class=\"_ _5\"></span>24 <span class=\"_ _c\"> </span>existen <span class=\"_ _c\"> </span>activos <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>garant\u00eda <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>diverso<span class=\"_ _5\"></span>s <span class=\"_ _c\"> </span>pr\u00e9stamos hipotecarios <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>promotores, <span class=\"_ _2\"></span>vinculados <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>promociones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cu<span class=\"_ _5\"></span>rso, <span class=\"_ _9\"></span>cuyos <span class=\"_ _9\"></span>saldos <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre de <span class=\"_ _f\"></span><span class=\"ls3\">2025</span> <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _b\"></span>ascienden <span class=\"_ _f\"></span>a <span class=\"_ _b\"></span>4.098 <span class=\"_ _f\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>4.414 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>euros <span class=\"_ _b\"></span>respectivamente. Dicho detalle es el siguiente: Prestamos asociados <span class=\"ls2b\">a </span>existencias (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>\u00c1rea Promoci\u00f3n Residencial C\u00edes 581<span class=\"ls0\"> </span>1.256 Plaza Compostela 17 3.517 3.158 Total 4.098<span class=\"ls0\"> </span>4.41<span class=\"_ _3c\"> </span>4<span class=\"ls0\"> </span>Per\u00edodo de realizaci\u00f3n de existencias A <span class=\"_ _f\"></span><span class=\"ls0\">cont<span class=\"_ _5\"></span>inuaci\u00f3n, <span class=\"_ _f\"></span>se <span class=\"_ _b\"></span>detalla <span class=\"_ _f\"></span>una <span class=\"_ _b\"></span>estimaci\u00f3n, <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>diciembre <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>2025, <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>periodo <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e </span>realizaci\u00f3n de las existencias: (miles de euros) 2025<span class=\"ls0\"> </span>Elemento Coste neto 1 a\u00f1o M\u00e1s de 1 a\u00f1o 1.<span class=\"ls0\">- TERRENOS </span>33.443<span class=\"ls0\"> </span>4.294<span class=\"ls0\"> </span>29.149<span class=\"ls0\"> </span>RUMANIA 4.294<span class=\"ls0\"> </span>4.294<span class=\"ls0\"> </span>- Servan Boda (Bucarest) 4.294 4.294 - ESPA\u00d1A 25.883<span class=\"ls0\"> </span>- 25.883<span class=\"ls0\"> </span>Parcelas Balito residenciales MC Fase II 1.463 - 1.463 Parcelas Balito Hoteleras MC Fase II 843<span class=\"ls0\"> </span>- 843<span class=\"ls0\"> </span>Parcelas Hoteleras DTM Fase III 4.174 - 4.174 Parcelas Comerciales DTM Fase II 4.663 - 4.663 Suerte de la cruz (Mog\u00e1n) 159<span class=\"ls0\"> </span>- 159<span class=\"ls0\"> </span>San Agust\u00edn (Maspalomas) 6.442 - 6.442 El Cotillo 902<span class=\"ls0\"> </span>- 902<span class=\"ls0\"> </span>El Molar (Madrid) 1.701 - 1.701 Villalba 1.278 - 1.278 Las Rozas 31<span class=\"ls0\"> </span>- 31<span class=\"ls0\"> </span>Esperanto 378<span class=\"ls0\"> </span>- 378<span class=\"ls0\"> </span>La Pastora 1.326 - 1.326 Pobra Carami\u00f1al 393<span class=\"ls0\"> </span>- 393<span class=\"ls0\"> </span>Comesa\u00f1a 1.971 -  1.971 Poio 159<span class=\"ls0\"> </span>-  159<span class=\"ls0\"> </span><div class=\"c w19d h28 gs215\"><div class=\"t m0 x6c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(miles de euros) </div></div><div class=\"c w19e h28 gs216\"><div class=\"t m0 xf4 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs217\"><div class=\"t m0 xfd h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Elemento </div></div><div class=\"c w180 h28 gs218\"><div class=\"t m0 x2e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Coste neto </div></div><div class=\"c w19f h28 gs219\"><div class=\"t m0 xf h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">1 a\u00f1o </div></div><div class=\"c w19f h28 gs21a\"><div class=\"t m0 x8 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">M\u00e1s de 1 a\u00f1o </div></div><div class=\"c w19d h29 gs21b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">BRASIL </div></div><div class=\"c w180 h29 gs21c\"><div class=\"t m0 x5f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs21d\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h29 gs21e\"><div class=\"t m0 x40 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs21f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Terreno Club Meridional 2 </div></div><div class=\"c w180 h28 gs220\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs221\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w19f h28 gs222\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs223\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REPUBLICA DOMINICANA </div></div><div class=\"c w180 h28 gs224\"><div class=\"t m0 x72 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.499<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs225\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h28 gs226\"><div class=\"t m0 x8d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.499<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs227\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Porchella </div></div><div class=\"c w180 h29 gs228\"><div class=\"t m0 x72 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.499 </div></div><div class=\"c w19f h29 gs229\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c w19f h29 gs22a\"><div class=\"t m0 x8d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.499 </div></div><div class=\"c w19d h29 gs22b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">MARRUECOS </div></div><div class=\"c w180 h29 gs22c\"><div class=\"t m0 x72 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.542<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs22d\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h29 gs22e\"><div class=\"t m0 x8d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.542<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs22f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w180 h28 gs230\"><div class=\"t m0 x72 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.542 </div></div><div class=\"c w19f h28 gs231\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w19f h28 gs232\"><div class=\"t m0 x8d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.542 </div></div><div class=\"c w19d h28 gs233\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">INMUEBLES TERMINADOS </div></div><div class=\"c w180 h28 gs234\"><div class=\"t m0 x72 h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">4.605<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs235\"><div class=\"t m0 x8d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">2.773<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs236\"><div class=\"t m0 x8d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">1.832<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs237\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ESPA\u00d1A </div></div><div class=\"c w180 h29 gs238\"><div class=\"t m0 x72 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.169<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs239\"><div class=\"t m0 x8d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.368<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs23a\"><div class=\"t m0 x40 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">801<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs23b\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Siete Palmas (Las Palmas) </div></div><div class=\"c w180 h29 gs23c\"><div class=\"t m0 x44 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">67<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs23d\"><div class=\"t m0 x114 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs23e\"><div class=\"t m0 x114 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs23f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Locales Caideros (Mog\u00e1n) </div></div><div class=\"c w180 h28 gs240\"><div class=\"t m0 x44 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs241\"><div class=\"t m0 x114 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">21<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs242\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h28 gs243\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Secretario Artiles (Las Palmas) </div></div><div class=\"c w180 h28 gs244\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">308<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs245\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w19f h28 gs246\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">308<span class=\"ls0\"> </span></div></div><div class=\"c w19d h2b gs247\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w180 h2b gs248\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w19f h2b gs249\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">243<span class=\"ls0\"> </span></div></div><div class=\"c w19f h2b gs24a\"><div class=\"t m0 x114 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs24b\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Elite </div></div><div class=\"c w180 h28 gs24c\"><div class=\"t m0 x10c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w19f h28 gs24d\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w19f h28 gs24e\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h28 gs24f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Semis\u00f3tano Tamberlick </div></div><div class=\"c w180 h28 gs250\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs251\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w19f h28 gs252\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs253\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Residencial C\u00edes </div></div><div class=\"c w180 h29 gs254\"><div class=\"t m0 x72 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.615 </div></div><div class=\"c w19f h29 gs255\"><div class=\"t m0 x8d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.615 </div></div><div class=\"c w19f h29 gs256\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h29 gs257\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Residencial Quintana </div></div><div class=\"c w180 h29 gs258\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">455<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs259\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">455<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs25a\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h28 gs25b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REPUBLICA DOMINICANA </div></div><div class=\"c w180 h28 gs25c\"><div class=\"t m0 x72 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.194<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs25d\"><div class=\"t m0 x40 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">163<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs25e\"><div class=\"t m0 x8d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.031<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs25f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Veiramar </div></div><div class=\"c w180 h28 gs260\"><div class=\"t m0 x72 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.194 </div></div><div class=\"c w19f h28 gs261\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">163<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs262\"><div class=\"t m0 x8d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.031 </div></div><div class=\"c w19d h29 gs263\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">BRASIL </div></div><div class=\"c w180 h29 gs264\"><div class=\"t m0 x5f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs265\"><div class=\"t m0 x40 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs266\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h28 gs267\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Bit\u00e1cora </div></div><div class=\"c w180 h28 gs268\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs269\"><div class=\"t m0 x40 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs26a\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19d h28 gs26b\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\"> INMUEBLES EN CURSO </div></div><div class=\"c w180 h28 gs26c\"><div class=\"t m0 x57 h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">18.040<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs26d\"><div class=\"t m0 x3a h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h28 gs26e\"><div class=\"t m0 x6c h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">18.040<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs26f\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ESPA\u00d1A </div></div><div class=\"c w180 h29 gs270\"><div class=\"t m0 x72 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">5.348<span class=\"ls0\"> </span></div></div><div class=\"c w19f h29 gs271\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h29 gs272\"><div class=\"t m0 x8d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">5.348<span class=\"ls0\"> </span></div></div><div class=\"c w19d h29 gs273\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Plaza Compostela 17 </div></div><div class=\"c w180 h29 gs274\"><div class=\"t m0 x72 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">5.348 </div></div><div class=\"c w19f h29 gs275\"><div class=\"t m0 x1 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w19f h29 gs276\"><div class=\"t m0 x8d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">5.348 </div></div><div class=\"c w19d h28 gs277\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REP\u00daBLICA DOMINICANA </div></div><div class=\"c w180 h28 gs278\"><div class=\"t m0 x57 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">12.692<span class=\"ls0\"> </span></div></div><div class=\"c w19f h28 gs279\"><div class=\"t m0 x3a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h28 gs27a\"><div class=\"t m0 x6c h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">12.692<span class=\"ls0\"> </span></div></div><div class=\"c w19d h28 gs27b\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Veiramar III </div></div><div class=\"c w180 h28 gs27c\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">12.692 </div></div><div class=\"c w19f h28 gs27d\"><div class=\"t m0 x3a h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w19f h28 gs27e\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">12.692 </div></div><div class=\"c w19d h2b gs27f\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">TOTAL EXISTENCIAS </div></div><div class=\"c w180 h2b gs280\"><div class=\"t m0 x57 h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">56.089<span class=\"ls0\"> </span></div></div><div class=\"c w19f h2b gs281\"><div class=\"t m0 x8d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">7.067<span class=\"ls0\"> </span></div></div><div class=\"c w19f h2b gs282\"><div class=\"t m0 x6c h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">49.022<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs283\"><div class=\"t m0 x1 h2 y6f7 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y6f8 ff1 fs0 fc0 sc0 ls0 ws0\">A <span class=\"_ _14\"> </span>continuaci\u00f3n, <span class=\"_ _18\"> </span>se <span class=\"_ _14\"> </span>detalla <span class=\"_ _14\"> </span>una <span class=\"_ _14\"> </span>estimaci\u00f3n<span class=\"_ _5\"></span>, <span class=\"_ _14\"> </span>31 <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>diciembre <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _18\"> </span>sobre <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>per\u00edodo <span class=\"_ _14\"> </span>de </div><div class=\"t m0 x1 h2 y504 ff1 fs0 fc0 sc0 ls0 ws0\">realizaci\u00f3n de las existencias:<span class=\"ls6\">   </span> </div><div class=\"t m0 x1 h2 y6f9 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y6fa ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1a0 h28 gs284\"><div class=\"t m0 x114 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(miles de euros) </div></div><div class=\"c w1a1 h28 gs285\"><div class=\"t m0 x7f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs286\"><div class=\"t m0 x82 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Elemento </div></div><div class=\"c w1a2 h29 gs287\"><div class=\"t m0 x8 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Coste neto </div></div><div class=\"c w1a3 h29 gs288\"><div class=\"t m0 x4b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">1 a\u00f1o </div></div><div class=\"c w1a4 h29 gs289\"><div class=\"t m0 x1a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">M\u00e1s de 1 a\u00f1o </div></div><div class=\"c w1a0 h28 gs28a\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">TERRENOS </div></div><div class=\"c w1a2 h28 gs28b\"><div class=\"t m0 xef h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">29.036<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs28c\"><div class=\"t m0 x11b h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">2.032<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h28 gs28d\"><div class=\"t m0 x4c h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">27.004<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs28e\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">RUMANIA </div></div><div class=\"c w1a2 h28 gs28f\"><div class=\"t m0 x5f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.700<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs290\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs291\"><div class=\"t m0 x3f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.700<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs292\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Servan Boda (Bucarest) </div></div><div class=\"c w1a2 h29 gs293\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.700 </div></div><div class=\"c w1a3 h29 gs294\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a4 h29 gs295\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.700 </div></div><div class=\"c w1a0 h29 gs296\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ESPA\u00d1A </div></div><div class=\"c w1a2 h29 gs297\"><div class=\"t m0 xef h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">21.844<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs298\"><div class=\"t m0 x11b h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.032<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h29 gs299\"><div class=\"t m0 x4c h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">19.812<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h2a gs29a\"><div class=\"t m0 xa h26 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">Parcelas Balito residenciales MC </div></div><div class=\"c w1a2 h2a gs29b\"><div class=\"t m0 x6c h26 y6c6 ff1 fs6 fc0 sc0 lsa ws0\">593<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h2a gs29c\"><div class=\"t m0 x11c h26 y6c6 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h2a gs29d\"><div class=\"t m0 xfb h26 y6c6 ff1 fs6 fc0 sc0 lsa ws0\">593<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs29e\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Parcelas Balito comerciales MC </div></div><div class=\"c w1a2 h28 gs29f\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">488<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs2a0\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2a1\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">488<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2a2\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Parcelas Balito Residenciales DTM </div></div><div class=\"c w1a2 h29 gs2a3\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.753 </div></div><div class=\"c w1a3 h29 gs2a4\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2a5\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.753 </div></div><div class=\"c w1a0 h28 gs2a6\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Parcelas Balito Hoteleras DTM </div></div><div class=\"c w1a2 h28 gs2a7\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.826 </div></div><div class=\"c w1a3 h28 gs2a8\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2a9\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.826 </div></div><div class=\"c w1a0 h28 gs2aa\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Suerte de la cruz (Mog\u00e1n) </div></div><div class=\"c w1a2 h28 gs2ab\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">136<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs2ac\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2ad\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">136<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2ae\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">San Agust\u00edn (Maspalomas) </div></div><div class=\"c w1a2 h29 gs2af\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">6.359 </div></div><div class=\"c w1a3 h29 gs2b0\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2b1\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">6.359 </div></div><div class=\"c w1a0 h29 gs2b2\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">El Molar (Madrid) </div></div><div class=\"c w1a2 h29 gs2b3\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.447 </div></div><div class=\"c w1a3 h29 gs2b4\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2b5\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.447 </div></div><div class=\"c w1a0 h28 gs2b6\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Villalba </div></div><div class=\"c w1a2 h28 gs2b7\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.272 </div></div><div class=\"c w1a3 h28 gs2b8\"><div class=\"t m0 x11b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.272 </div></div><div class=\"c w1a4 h28 gs2b9\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a0 h28 gs2ba\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Cartuja </div></div><div class=\"c w1a2 h28 gs2bb\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.043 </div></div><div class=\"c w1a3 h28 gs2bc\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2bd\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.043 </div></div><div class=\"c w1a0 h29 gs2be\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Las Rozas </div></div><div class=\"c w1a2 h29 gs2bf\"><div class=\"t m0 xd h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs2c0\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2c1\"><div class=\"t m0 xf3 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2c2\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Esperanto </div></div><div class=\"c w1a2 h28 gs2c3\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs2c4\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2c5\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2c6\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Xard\u00f3n </div></div><div class=\"c w1a2 h28 gs2c7\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.273 </div></div><div class=\"c w1a3 h28 gs2c8\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2c9\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.273 </div></div><div class=\"c w1a0 h29 gs2ca\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Pobra Carami\u00f1al </div></div><div class=\"c w1a2 h29 gs2cb\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs2cc\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2cd\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2ce\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Comesa\u00f1a </div></div><div class=\"c w1a2 h29 gs2cf\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">760<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs2d0\"><div class=\"t m0 x58 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">760<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h29 gs2d1\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a0 h2a gs2d2\"><div class=\"t m0 xa h26 y6a4 ff1 fs6 fc0 sc0 ls0 ws0\">Poio </div></div><div class=\"c w1a2 h2a gs2d3\"><div class=\"t m0 x6c h26 y6a4 ff1 fs6 fc0 sc0 lsa ws0\">112<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h2a gs2d4\"><div class=\"t m0 xfb h26 y6a4 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a4 h2a gs2d5\"><div class=\"t m0 xfb h26 y6a4 ff1 fs6 fc0 sc0 lsa ws0\">112<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2d6\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">BRASIL </div></div><div class=\"c w1a2 h28 gs2d7\"><div class=\"t m0 x6c h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h28 gs2d8\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2d9\"><div class=\"t m0 xfb h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2da\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Terreno Club Meridional 2 </div></div><div class=\"c w1a2 h29 gs2db\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs2dc\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a4 h29 gs2dd\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2de\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REPUBLICA DOMINICANA </div></div><div class=\"c w1a2 h29 gs2df\"><div class=\"t m0 x5f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.763<span class=\"ls0\"> </span></div></div><div class=\"c w1a3 h29 gs2e0\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h29 gs2e1\"><div class=\"t m0 x3f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.763<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2e2\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Porchella </div></div><div class=\"c w1a2 h28 gs2e3\"><div class=\"t m0 x5f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.763 </div></div><div class=\"c w1a3 h28 gs2e4\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h28 gs2e5\"><div class=\"t m0 x3f h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.763 </div></div><div class=\"c w1a0 h28 gs2e7\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">MARRUECOS </div></div><div class=\"c w1a5 h28 gs2e8\"><div class=\"t m0 x115 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.511<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs2e9\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h28 gs2ea\"><div class=\"t m0 x11d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.511<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2eb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w1a5 h28 gs2ec\"><div class=\"t m0 x115 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.511 </div></div><div class=\"c w84 h28 gs2ed\"><div class=\"t m0 x6b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a6 h28 gs2ee\"><div class=\"t m0 x11d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.511 </div></div><div class=\"c w1a0 h29 gs2ef\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">INMUEBLES TERMINADOS </div></div><div class=\"c w1a5 h29 gs2f0\"><div class=\"t m0 x115 h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">6.027<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs2f1\"><div class=\"t m0 x4d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">3.244<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h29 gs2f2\"><div class=\"t m0 x11d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">2.783<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2f3\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ESPA\u00d1A </div></div><div class=\"c w1a5 h28 gs2f4\"><div class=\"t m0 x115 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">4.350<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs2f5\"><div class=\"t m0 x4d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.779<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs2f6\"><div class=\"t m0 x11d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.571<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs2f7\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Siete Palmas (Las Palmas) </div></div><div class=\"c w1a5 h28 gs2f8\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">104<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs2f9\"><div class=\"t m0 x59 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">27<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs2fa\"><div class=\"t m0 xf3 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">77<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2fb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Locales Caideros (Mog\u00e1n) </div></div><div class=\"c w1a5 h29 gs2fc\"><div class=\"t m0 xd h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">19<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs2fd\"><div class=\"t m0 x6b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c w1a6 h29 gs2fe\"><div class=\"t m0 xf3 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">19<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs2ff\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Secretario Artiles (Las Palmas) </div></div><div class=\"c w1a5 h29 gs300\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">304<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs301\"><div class=\"t m0 x6b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a6 h29 gs302\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">304<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs303\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w1a5 h28 gs304\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs305\"><div class=\"t m0 x58 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs306\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a0 h28 gs307\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Elite </div></div><div class=\"c w1a5 h28 gs308\"><div class=\"t m0 x11e h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w84 h28 gs309\"><div class=\"t m0 x6b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a6 h28 gs30a\"><div class=\"t m0 x6e h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w1a0 h29 gs30b\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Semis\u00f3tano Tamberlick </div></div><div class=\"c w1a5 h29 gs30c\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs30d\"><div class=\"t m0 x6b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w1a6 h29 gs30e\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs30f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Residencial Cies </div></div><div class=\"c w1a5 h29 gs310\"><div class=\"t m0 x115 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.247 </div></div><div class=\"c w84 h29 gs311\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.506 </div></div><div class=\"c w1a6 h29 gs312\"><div class=\"t m0 xfb h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">741<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs313\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REPUBLICA DOMINICANA </div></div><div class=\"c w1a5 h28 gs314\"><div class=\"t m0 x115 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.404<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs315\"><div class=\"t m0 x58 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">192<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs316\"><div class=\"t m0 x11d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.212<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs317\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Veiramar </div></div><div class=\"c w1a5 h28 gs318\"><div class=\"t m0 x115 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.404 </div></div><div class=\"c w84 h28 gs319\"><div class=\"t m0 x58 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">192<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs31a\"><div class=\"t m0 x11d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.212 </div></div><div class=\"c w1a0 h2b gs31b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">BRASIL </div></div><div class=\"c w1a5 h2b gs31c\"><div class=\"t m0 x6c h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w84 h2b gs31d\"><div class=\"t m0 x58 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h2b gs31e\"><div class=\"t m0 xfc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a0 h28 gs31f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Bit\u00e1cora </div></div><div class=\"c w1a5 h28 gs320\"><div class=\"t m0 x6c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs321\"><div class=\"t m0 x58 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h28 gs322\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a0 h28 gs323\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\"> INMUEBLES EN CURSO </div></div><div class=\"c w1a5 h28 gs324\"><div class=\"t m0 xef h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">19.840<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs325\"><div class=\"t m0 x11c h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h28 gs326\"><div class=\"t m0 x4c h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">19.840<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs327\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ESPA\u00d1A </div></div><div class=\"c w1a5 h29 gs328\"><div class=\"t m0 x115 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">4.921<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs329\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h29 gs32a\"><div class=\"t m0 x11d h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">4.921<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h29 gs32b\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Plaza Compostela 17 </div></div><div class=\"c w1a5 h29 gs32c\"><div class=\"t m0 x115 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4.921 </div></div><div class=\"c w84 h29 gs32d\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h29 gs32e\"><div class=\"t m0 x11d h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4.921 </div></div><div class=\"c w1a0 h28 gs32f\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">REP\u00daBLICA DOMINICANA </div></div><div class=\"c w1a5 h28 gs330\"><div class=\"t m0 xef h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">14.919<span class=\"ls0\"> </span></div></div><div class=\"c w84 h28 gs331\"><div class=\"t m0 x11c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h28 gs332\"><div class=\"t m0 x4c h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">14.919<span class=\"ls0\"> </span></div></div><div class=\"c w1a0 h28 gs333\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Veiramar III </div></div><div class=\"c w1a5 h28 gs334\"><div class=\"t m0 xef h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c w84 h28 gs335\"><div class=\"t m0 x11c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a6 h28 gs336\"><div class=\"t m0 x4c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c w1a0 h29 gs337\"><div class=\"t m0 xa h74 y137 ff10 fs6 fc0 sc0 ls0 ws0\">TOTAL EXISTENCIAS </div></div><div class=\"c w1a5 h29 gs338\"><div class=\"t m0 xef h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">54.904<span class=\"ls0\"> </span></div></div><div class=\"c w84 h29 gs339\"><div class=\"t m0 x4d h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">5.276<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 h29 gs33a\"><div class=\"t m0 x4c h74 y137 ff10 fs6 fc0 sc0 lsa ws0\">49.627<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs573\"><div class=\"t m0 x1 hf y931 ff2 fs0 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y932 ff2 fs0 fc0 sc0 ls3 ws0\">25.<span class=\"ls0\">2<span class=\"ls13\">) </span>Variaci\u00f3n de existencias de produc<span class=\"_ _2\"></span>tos en curso o terminados </span></div><div class=\"t m0 x1 h2 y933 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y195 ff1 fs0 fc0 sc0 ls0 ws0\">El detalle del ejercicio 2025 es el siguiente, en miles de euros: </div><div class=\"t m0 x1 h2 y964 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y1ce ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y965 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y4ac ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y708 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y966 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y967 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y968 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w256 h8c gs575\"><div class=\"t m0 x34 h2f y969 ff2 fs8 fc0 sc0 ls0 ws0\">(miles de euros) </div></div><div class=\"c w257 h2e gs576\"><div class=\"t m0 xf4 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS </div></div><div class=\"c w86 h5d gs577\"><div class=\"t m0 x1a h2f y4bb ff2 fs8 fc0 sc0 ls1c ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w258 h5d gs578\"><div class=\"t m0 x8 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w24 h5d gs579\"><div class=\"t m0 x8 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w258 h5d gs57a\"><div class=\"t m0 x23 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x21 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w24 h5d gs57b\"><div class=\"t m0 x66 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Otros ajustes </div></div><div class=\"c w259 h5d gs57c\"><div class=\"t m0 x8 h2f y4bb ff2 fs8 fc0 sc0 ls1c ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs57d\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Construcci\u00f3n </div></div><div class=\"c w86 h31 gs57e\"><div class=\"t m0 xec h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w258 h31 gs57f\"><div class=\"t m0 x8c h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w24 h31 gs580\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w258 h31 gs581\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w24 h31 gs582\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w259 h31 gs583\"><div class=\"t m0 x8c h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w256 h2e gs584\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Proyecto<span class=\"_ _2\"></span>s y otros </div></div><div class=\"c w258 h2e gs585\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w259 h2e gs586\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w256 h31 gs587\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">\u00c1rea Promoci\u00f3n </div></div><div class=\"c w86 h31 gs588\"><div class=\"t m0 x8 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">66.022<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs589\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">5.015<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs58a\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(4.959)<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs58b\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(2.981)<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs58c\"><div class=\"t m0 xb2 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs58d\"><div class=\"t m0 x34 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">63.093<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs58e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a </div></div><div class=\"c w86 h31 gs58f\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.274 </div></div><div class=\"c w258 h31 gs590\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w258 h31 gs591\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs592\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs593\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.278 </div></div><div class=\"c w256 h31 gs594\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Cart<span class=\"_ _2\"></span>uja </div></div><div class=\"c w86 h31 gs595\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">2.043 </div></div><div class=\"c w258 h31 gs596\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs597\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(2.073) </div></div><div class=\"c w258 h31 gs598\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs599\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs59a\"><div class=\"t m0 x4c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h31 gs59b\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Quintana </div></div><div class=\"c w258 h31 gs59c\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.600 </div></div><div class=\"c w24 h31 gs59d\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.145) </div></div><div class=\"c w258 h31 gs59e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs59f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5a0\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">455<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs5a1\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial C\u00edes </div></div><div class=\"c w86 h2e gs5a2\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">3.377 </div></div><div class=\"c w24 h2e gs5a3\"><div class=\"t m0 x34 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.670) </div></div><div class=\"c w258 h2e gs5a4\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs5a5\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs5a6\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.707 </div></div><div class=\"c w256 h31 gs5a7\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Plaza Composte<span class=\"_ _2\"></span>la 17 </div></div><div class=\"c w86 h31 gs5a8\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.033 </div></div><div class=\"c w258 h31 gs5a9\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">427<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs5aa\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5ab\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5ac\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5ad\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.460 </div></div><div class=\"c w256 h2e gs5ae\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Esperanto </div></div><div class=\"c w86 h2e gs5af\"><div class=\"t m0 x34 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs5b0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w24 h2e gs5b1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs5b2\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs5b3\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs5b4\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">378<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs5b5\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Tamberlick </div></div><div class=\"c w86 h31 gs5b6\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs5b7\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5b8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5b9\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5ba\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w256 h32 gs5bb\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Xard\u00f3n </div></div><div class=\"c w86 h32 gs5bc\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.273 </div></div><div class=\"c w258 h32 gs5bd\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">53<span class=\"ls0\"> </span></div></div><div class=\"c w24 h32 gs5be\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h32 gs5bf\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h32 gs5c0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h32 gs5c1\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.326 </div></div><div class=\"c w256 h31 gs5c2\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Pobra Carami\u00f1al<span class=\"_ _2\"></span> </div></div><div class=\"c w86 h31 gs5c3\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs5c4\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs5c5\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5c6\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5c7\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5c8\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">393<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs5c9\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Comesa\u00f1a </div></div><div class=\"c w86 h2e gs5ca\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.405 </div></div><div class=\"c w258 h2e gs5cb\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w24 h2e gs5cc\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs5cd\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs5ce\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs5cf\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.412 </div></div><div class=\"c w256 h31 gs5d0\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Poio </div></div><div class=\"c w86 h31 gs5d1\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">249<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs5d2\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w24 h31 gs5d3\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5d4\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w24 h31 gs5d5\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w259 h31 gs5d6\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">250<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs5d7\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Siete Palmas </div></div><div class=\"c w86 h31 gs5d8\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">111<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs5d9\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5da\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(40) </div></div><div class=\"c w258 h31 gs5db\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5dc\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5dd\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">71<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs5de\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Elite </div></div><div class=\"c w86 h31 gs5df\"><div class=\"t m0 x37 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w258 h31 gs5e0\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5e1\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5e2\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5e3\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5e4\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w256 h31 gs5e5\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Secretar<span class=\"_ _2\"></span>io Artiles </div></div><div class=\"c w86 h31 gs5e6\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs5e7\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5e8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs5e9\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs5ea\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs5eb\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs5ec\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Locales Cai<span class=\"_ _2\"></span>deros </div></div><div class=\"c w86 h2e gs5ed\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs5ee\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs5ef\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs5f0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs5f1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs5f2\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w256 h5f gs5f3\"><div class=\"t m0 xa h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC </div><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Fase II </div></div><div class=\"c w86 h5f gs5f4\"><div class=\"t m0 x1f h30 y4bb ff1 fs8 fc0 sc0 ls0 ws0\">1.253 </div></div><div class=\"c w258 h5f gs5f5\"><div class=\"t m0 x43 h30 y4bb ff1 fs8 fc0 sc0 ls1c ws0\">410<span class=\"ls0\"> </span></div></div><div class=\"c w24 h5f gs5f6\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h5f gs5f7\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5f gs5f8\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h5f gs5f9\"><div class=\"t m0 x33 h30 y4bb ff1 fs8 fc0 sc0 ls0 ws0\">1.663 </div></div><div class=\"c w256 h5f gs5fa\"><div class=\"t m0 xa h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Balito Hoteleras MC <span class=\"_ _5\"></span>Fase </div><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls31 ws0\">II<span class=\"ls0\"> </span></div></div><div class=\"c w86 h5f gs5fb\"><div class=\"t m0 x34 h30 y4bb ff1 fs8 fc0 sc0 ls1c ws0\">494<span class=\"ls0\"> </span></div></div><div class=\"c w258 h5f gs5fc\"><div class=\"t m0 x43 h30 y4bb ff1 fs8 fc0 sc0 ls1c ws0\">349<span class=\"ls0\"> </span></div></div><div class=\"c w24 h5f gs5fd\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h5f gs5fe\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5f gs5ff\"><div class=\"t m0 x8c h30 y4c4 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h5f gs600\"><div class=\"t m0 x43 h30 y4bb ff1 fs8 fc0 sc0 ls1c ws0\">843<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs601\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III </div></div><div class=\"c w86 h31 gs602\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.154 </div></div><div class=\"c w258 h31 gs603\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs604\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs605\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w259 h31 gs606\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.174 </div></div><div class=\"c w256 h31 gs607\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Comerc<span class=\"_ _2\"></span>iales DTM Fase<span class=\"_ _2\"></span> II </div></div><div class=\"c w86 h31 gs608\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">3.535 </div></div><div class=\"c w258 h31 gs609\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.128 </div></div><div class=\"c w24 h31 gs60a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs60b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs60c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs60d\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.663 </div></div><div class=\"c w256 h31 gs60e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Suerte de<span class=\"_ _2\"></span> la Cruz </div></div><div class=\"c w86 h31 gs60f\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs610\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs611\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs612\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs613\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs614\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs615\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w86 h2e gs616\"><div class=\"t m0 x34 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">370<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs617\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs618\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs619\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs61a\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs61b\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">370<span class=\"ls0\"> </span></div></div><div class=\"c w256 h5e gs61c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Suelo el Cot<span class=\"_ _2\"></span>illo </div></div><div class=\"c w12f h5e gs61d\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">902<span class=\"ls0\"> </span></div></div><div class=\"c w21 h5e gs61e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h5e gs61f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h5e gs620\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h5e gs621\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">902<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs622\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">El Molar </div></div><div class=\"c w91 h2e gs623\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4.920 </div></div><div class=\"c w12f h2e gs624\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs625\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs626\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs627\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs628\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4.920 </div></div><div class=\"c w256 h31 gs629\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno San Agust<span class=\"_ _2\"></span>\u00edn </div></div><div class=\"c w91 h31 gs62a\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6.698 </div></div><div class=\"c w12f h31 gs62b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs62c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs62d\"><div class=\"t m0 x57 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w21 h31 gs62e\"><div class=\"t m0 xb2 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w25a h31 gs62f\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6.697 </div></div><div class=\"c w256 h2e gs630\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno de<span class=\"_ _2\"></span> las Rozas </div></div><div class=\"c w91 h2e gs631\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs632\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs633\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs634\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs635\"><div class=\"t m0 x57 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w25a h2e gs636\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs637\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Serban Voda </div></div><div class=\"c w91 h31 gs638\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.781 </div></div><div class=\"c w12f h31 gs639\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">53<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs63a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs63b\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(216) </div></div><div class=\"c w21 h31 gs63c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs63d\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.618 </div></div><div class=\"c w256 h2e gs63e\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w91 h2e gs63f\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.616 </div></div><div class=\"c w12f h2e gs640\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs641\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs642\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(53) </div></div><div class=\"c w21 h2e gs643\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w25a h2e gs644\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.562 </div></div><div class=\"c w256 h31 gs645\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar I </div></div><div class=\"c w91 h31 gs646\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">925<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs647\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs648\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs649\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(139) </div></div><div class=\"c w21 h31 gs64a\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs64b\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">786<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs64c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar II </div></div><div class=\"c w91 h31 gs64d\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">479<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs64e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs64f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs650\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(71) </div></div><div class=\"c w21 h31 gs651\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs652\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">408<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs653\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar III </div></div><div class=\"c w91 h2e gs654\"><div class=\"t m0 x8 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c w12f h2e gs655\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs656\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs657\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(2.227) </div></div><div class=\"c w21 h2e gs658\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs659\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">12.692 </div></div><div class=\"c w256 h31 gs65a\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Por<span class=\"_ _2\"></span>chella </div></div><div class=\"c w91 h31 gs65b\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.846 </div></div><div class=\"c w12f h31 gs65c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs65d\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs65e\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(274) </div></div><div class=\"c w21 h31 gs65f\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs660\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.572 </div></div><div class=\"c w256 h2e gs661\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Bit\u00e1cora </div></div><div class=\"c w91 h2e gs662\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs663\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs664\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(31) </div></div><div class=\"c w12f h2e gs665\"><div class=\"t m0 x57 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w21 h2e gs666\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs667\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">242<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs668\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Tamandar\u00e9<span class=\"_ _2\"></span> </div></div><div class=\"c w91 h31 gs669\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs66a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w21 h31 gs66b\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w12f h31 gs66c\"><div class=\"t m0 xb2 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1) </div></div><div class=\"c w21 h31 gs66d\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs66e\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">226<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs66f\"><div class=\"t m0 xa h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">Total Coste </div></div><div class=\"c w91 h2e gs670\"><div class=\"t m0 x8 h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">66.022<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs671\"><div class=\"t m0 x33 h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">5.017<span class=\"ls0\"> </span></div></div><div class=\"c w21 h2e gs672\"><div class=\"t m0 x99 h2f y18a ff2 fs8 fc0 sc0 ls27 ws0\">(4.959)<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs673\"><div class=\"t m0 x99 h2f y18a ff2 fs8 fc0 sc0 ls27 ws0\">(2.981)<span class=\"ls0\"> </span></div></div><div class=\"c w21 h2e gs674\"><div class=\"t m0 xb2 h2f y18a ff2 fs8 fc0 sc0 ls27 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w25a h2e gs675\"><div class=\"t m0 x99 h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">63.095<span class=\"ls0\"> </span></div></div><div class=\"c w256 h5d gs676\"><div class=\"t m0 xa h30 y347 ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas  Balito <span class=\"_ _18\"> </span>residenciales <span class=\"_ _18\"> </span>MC </div><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Fase II </div></div><div class=\"c w91 h5d gs677\"><div class=\"t m0 x36 h30 y4bb ff1 fs8 fc0 sc0 ls0 ws0\">(664) </div></div><div class=\"c w12f h5d gs678\"><div class=\"t m0 x8c h30 y4bb ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h5d gs679\"><div class=\"t m0 x43 h30 y4bb ff1 fs8 fc0 sc0 ls1c ws0\">464<span class=\"ls0\"> </span></div></div><div class=\"c w12f h5d gs67a\"><div class=\"t m0 x8c h30 y347 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h5d gs67b\"><div class=\"t m0 x8c h30 y347 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h5d gs67c\"><div class=\"t m0 xf h30 y4bb ff1 fs8 fc0 sc0 ls0 ws0\">(200) </div></div><div class=\"c w256 h31 gs67d\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Hot<span class=\"_ _2\"></span>eleras DTM Fase<span class=\"_ _2\"></span> III </div></div><div class=\"c w91 h31 gs67e\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(401) </div></div><div class=\"c w12f h31 gs67f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs680\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">401<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs681\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs682\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs683\"><div class=\"t m0 x4c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h2e gs684\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Comerc<span class=\"_ _2\"></span>iales DTM f<span class=\"_ _2\"></span>ase II </div></div><div class=\"c w91 h2e gs685\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(709) </div></div><div class=\"c w12f h2e gs686\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs687\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">709<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs688\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs689\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs68a\"><div class=\"t m0 x4c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h31 gs68b\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Hot<span class=\"_ _2\"></span>eleras MC Fase<span class=\"_ _2\"></span> II </div></div><div class=\"c w91 h31 gs68c\"><div class=\"t m0 x22 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w12f h31 gs68d\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs68e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w12f h31 gs68f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs690\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs691\"><div class=\"t m0 x4c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h2e gs692\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Secretar<span class=\"_ _2\"></span>io Artiles </div></div><div class=\"c w86 h2e gs693\"><div class=\"t m0 x22 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w258 h2e gs694\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs695\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w258 h2e gs696\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs697\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs698\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(3) </div></div><div class=\"c w256 h31 gs699\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Suerte de<span class=\"_ _2\"></span> la Cruz </div></div><div class=\"c w86 h31 gs69a\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(77) </div></div><div class=\"c w258 h31 gs69b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs69c\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs69d\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs69e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs69f\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(54) </div></div><div class=\"c w256 h31 gs6a0\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">El Molar </div></div><div class=\"c w86 h31 gs6a1\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(3.473) </div></div><div class=\"c w258 h31 gs6a2\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6a3\"><div class=\"t m0 xcc h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">254<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6a4\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6a5\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6a6\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(3.219) </div></div><div class=\"c w256 h31 gs6a7\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Siete Palmas </div></div><div class=\"c w86 h31 gs6a8\"><div class=\"t m0 x22 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(9) </div></div><div class=\"c w258 h31 gs6a9\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6aa\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w258 h31 gs6ab\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6ac\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6ad\"><div class=\"t m0 xb2 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(4) </div></div><div class=\"c w256 h31 gs6ae\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Locales Cai<span class=\"_ _2\"></span>deros </div></div><div class=\"c w86 h31 gs6af\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(21) </div></div><div class=\"c w258 h31 gs6b0\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6b1\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w258 h31 gs6b2\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6b3\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6b4\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(19) </div></div><div class=\"c w256 h2e gs6b5\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">San Agust\u00edn </div></div><div class=\"c w86 h2e gs6b6\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(339) </div></div><div class=\"c w258 h2e gs6b7\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6b8\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">84<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs6b9\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6ba\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs6bb\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(255) </div></div><div class=\"c w256 h31 gs6bc\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w86 h31 gs6bd\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(127) </div></div><div class=\"c w258 h31 gs6be\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6bf\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">30<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6c0\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6c1\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6c2\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(97) </div></div><div class=\"c w256 h2e gs6c3\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial C\u00edes </div></div><div class=\"c w86 h2e gs6c4\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(125) </div></div><div class=\"c w258 h2e gs6c5\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6c6\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">33<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs6c7\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6c8\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs6c9\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(92) </div></div><div class=\"c w256 h31 gs6ca\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Plaza Composte<span class=\"_ _2\"></span>la 17 </div></div><div class=\"c w86 h31 gs6cb\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(112) </div></div><div class=\"c w258 h31 gs6cc\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6cd\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs6ce\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6cf\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6d0\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(112) </div></div><div class=\"c w256 h2e gs6d1\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Comesa\u00f1a </div></div><div class=\"c w86 h2e gs6d2\"><div class=\"t m0 x8 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.645) </div></div><div class=\"c w258 h2e gs6d3\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6d4\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.204 </div></div><div class=\"c w258 h2e gs6d5\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6d6\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs6d7\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(441) </div></div><div class=\"c w256 h31 gs6d8\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Poio </div></div><div class=\"c w86 h31 gs6d9\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(138) </div></div><div class=\"c w258 h31 gs6da\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6db\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6dc\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6dd\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6de\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(91) </div></div><div class=\"c w256 h2e gs6df\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Serban Voda </div></div><div class=\"c w86 h2e gs6e0\"><div class=\"t m0 x8 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(2.081) </div></div><div class=\"c w258 h2e gs6e1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs6e2\"><div class=\"t m0 xcc h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">639<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs6e3\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">118<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs6e4\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs6e5\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.324) </div></div><div class=\"c w256 h31 gs6e6\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w86 h31 gs6e7\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.105) </div></div><div class=\"c w258 h31 gs6e8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs6e9\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">63<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6ea\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">22<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs6eb\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs6ec\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.020) </div></div><div class=\"c w256 h5e gs6ed\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Por<span class=\"_ _2\"></span>chella </div></div><div class=\"c w86 h5e gs6ee\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(83) </div></div><div class=\"c w258 h5e gs6ef\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5e gs6f0\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h5e gs6f1\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w24 h5e gs6f2\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h5e gs6f3\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(73) </div></div><div class=\"c w256 h31 gs6f4\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Total Deterioros </div></div><div class=\"c w86 h31 gs6f5\"><div class=\"t m0 x21 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">(11.118) </div></div><div class=\"c w258 h31 gs6f6\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w24 h31 gs6f7\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">3.964<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6f8\"><div class=\"t m0 x43 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">150<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs6f9\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w259 h31 gs6fa\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(7.004)<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs6fb\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Neto </div></div><div class=\"c w86 h31 gs6fc\"><div class=\"t m0 x8 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">54.904<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6fd\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">5.017<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs6fe\"><div class=\"t m0 x35 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(995)<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs6ff\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(2.831)<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs700\"><div class=\"t m0 xb2 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(4)<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs701\"><div class=\"t m0 x34 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">56.091<span class=\"ls0\"> </span></div></div>El detalle del ejercicio 2024 el detalle es el siguiente, en miles de euros:<span class=\"_ _3c\"> </span><div class=\"c w256 h8c gs703\"><div class=\"t m0 x34 h2f y969 ff2 fs8 fc0 sc0 ls0 ws0\">(miles de euros) </div></div><div class=\"c w257 h2e gs704\"><div class=\"t m0 xf4 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">VARIACION DE EX<span class=\"_ _2\"></span>ISTENCIAS </div></div><div class=\"c w86 h5d gs705\"><div class=\"t m0 x1c h2f y4bb ff2 fs8 fc0 sc0 ls1c ws0\">2.024<span class=\"ls0\"> </span></div></div><div class=\"c w258 h5d gs706\"><div class=\"t m0 x8 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Altas </div></div><div class=\"c w24 h5d gs707\"><div class=\"t m0 x8 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Bajas </div></div><div class=\"c w258 h5d gs708\"><div class=\"t m0 x23 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Diferencias de </div><div class=\"t m0 x21 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w24 h5d gs709\"><div class=\"t m0 x66 h2f y4bb ff2 fs8 fc0 sc0 ls0 ws0\">Otros ajustes </div></div><div class=\"c w259 h5d gs70a\"><div class=\"t m0 x31 h2f y4bb ff2 fs8 fc0 sc0 ls1c ws0\">2.025<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs70b\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Construcci\u00f3n </div></div><div class=\"c w86 h31 gs70c\"><div class=\"t m0 x33 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs70d\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w24 h31 gs70e\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w258 h31 gs70f\"><div class=\"t m0 x72 h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w24 h31 gs710\"><div class=\"t m0 xec h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(26)<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs711\"><div class=\"t m0 x4c h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h2e gs712\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Proyecto<span class=\"_ _2\"></span>s y otros </div></div><div class=\"c w86 h2e gs713\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs714\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs715\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs716\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs717\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w259 h2e gs718\"><div class=\"t m0 x4c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h31 gs719\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">\u00c1rea Promoci\u00f3n </div></div><div class=\"c w86 h31 gs71a\"><div class=\"t m0 x8 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">68.673<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs71b\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">3.549<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs71c\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(5.087)<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs71d\"><div class=\"t m0 x43 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">369<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs71e\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(1.482)<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs71f\"><div class=\"t m0 x34 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">66.022<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs720\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Pintor Soroll<span class=\"_ _2\"></span>a </div></div><div class=\"c w86 h31 gs721\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.267 </div></div><div class=\"c w258 h31 gs722\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w24 h31 gs723\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs724\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs725\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs726\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.274 </div></div><div class=\"c w256 h31 gs727\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Cart<span class=\"_ _2\"></span>uja </div></div><div class=\"c w86 h31 gs728\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.952 </div></div><div class=\"c w258 h31 gs729\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">91<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs72a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs72b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs72c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs72d\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">2.043 </div></div><div class=\"c w256 h31 gs72e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Rafael d<span class=\"_ _2\"></span>e la Hoz </div></div><div class=\"c w86 h31 gs72f\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">982<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs730\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w24 h31 gs731\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(982) </div></div><div class=\"c w258 h31 gs732\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs733\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs734\"><div class=\"t m0 x4c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w256 h2e gs735\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial C\u00edes </div></div><div class=\"c w86 h2e gs736\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4.809 </div></div><div class=\"c w258 h2e gs737\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">38<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs738\"><div class=\"t m0 x34 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.582) </div></div><div class=\"c w258 h2e gs739\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs73a\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">112<span class=\"ls0\"> </span></div></div><div class=\"c w259 h2e gs73b\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">3.377 </div></div><div class=\"c w256 h31 gs73c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Plaza Composte<span class=\"_ _2\"></span>la 17 </div></div><div class=\"c w86 h31 gs73d\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.659 </div></div><div class=\"c w258 h31 gs73e\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs73f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs740\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs741\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs742\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.033 </div></div><div class=\"c w256 h2e gs743\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Esperanto </div></div><div class=\"c w86 h2e gs744\"><div class=\"t m0 x34 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">361<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs745\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs746\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs747\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs748\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs749\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w256 h5e gs74a\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Tamberlick </div></div><div class=\"c w86 h5e gs74b\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w24 h5e gs74c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h5e gs74d\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5e gs74e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h5e gs74f\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">423<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs750\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Xard\u00f3n </div></div><div class=\"c w86 h2e gs751\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.193 </div></div><div class=\"c w258 h2e gs752\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">80<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs753\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs754\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs755\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs756\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.273 </div></div><div class=\"c w256 h31 gs757\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Pobra Carami\u00f1al<span class=\"_ _2\"></span> </div></div><div class=\"c w86 h31 gs758\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">370<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs759\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w24 h31 gs75a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs75b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs75c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs75d\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">377<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs75e\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Comesa\u00f1a </div></div><div class=\"c w86 h2e gs75f\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.362 </div></div><div class=\"c w258 h2e gs760\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">43<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs761\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs762\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs763\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs764\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.405 </div></div><div class=\"c w256 h31 gs765\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Poio </div></div><div class=\"c w86 h31 gs766\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">249<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs767\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs768\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs769\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs76a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs76b\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">249<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs76c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Siete Palmas </div></div><div class=\"c w86 h31 gs76d\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">171<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs76e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs76f\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(60) </div></div><div class=\"c w258 h31 gs770\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs771\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs772\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">111<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs773\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Elite </div></div><div class=\"c w86 h2e gs774\"><div class=\"t m0 x37 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w258 h2e gs775\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs776\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs777\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs778\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs779\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w256 h31 gs77a\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Secretar<span class=\"_ _2\"></span>io Artiles </div></div><div class=\"c w91 h31 gs77b\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs77c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs77d\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs77e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs77f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs780\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">311<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs781\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Locales Cai<span class=\"_ _2\"></span>deros </div></div><div class=\"c w91 h2e gs782\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs783\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs784\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs785\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs786\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs787\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">40<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs788\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC </div></div><div class=\"c w91 h31 gs789\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.253 </div></div><div class=\"c w12f h31 gs78a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w21 h31 gs78b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs78c\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs78d\"><div class=\"t m0 xb2 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w25a h31 gs78e\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">1.253 </div></div><div class=\"c w256 h2e gs78f\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas B<span class=\"_ _2\"></span>alito comerc<span class=\"_ _2\"></span>iales MC </div></div><div class=\"c w91 h2e gs790\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">483<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs791\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w21 h2e gs792\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs793\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs794\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w25a h2e gs795\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">494<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs796\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM </div></div><div class=\"c w91 h31 gs797\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.054 </div></div><div class=\"c w12f h31 gs798\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">2.530 </div></div><div class=\"c w21 h31 gs799\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(2.430) </div></div><div class=\"c w12f h31 gs79a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs79b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs79c\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">4.154 </div></div><div class=\"c w256 h2e gs79d\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas ho<span class=\"_ _2\"></span>teleras DTM </div></div><div class=\"c w91 h2e gs79e\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">3.535 </div></div><div class=\"c w12f h2e gs79f\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs7a0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs7a1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs7a2\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs7a3\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">3.535 </div></div><div class=\"c w256 h31 gs7a4\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Suerte de<span class=\"_ _2\"></span> la Cruz </div></div><div class=\"c w91 h31 gs7a5\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs7a6\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7a7\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7a8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7a9\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs7aa\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">213<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs7ab\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w91 h31 gs7ac\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">370<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs7ad\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7ae\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7af\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7b0\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs7b1\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">370<span class=\"ls0\"> </span></div></div><div class=\"c w256 h5e gs7b2\"><div class=\"t m0 xa h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">El Molar </div></div><div class=\"c w91 h5e gs7b3\"><div class=\"t m0 x1f h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">4.920 </div></div><div class=\"c w12f h5e gs7b4\"><div class=\"t m0 x8c h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h5e gs7b5\"><div class=\"t m0 x8c h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h5e gs7b6\"><div class=\"t m0 x8c h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h5e gs7b7\"><div class=\"t m0 x8c h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h5e gs7b8\"><div class=\"t m0 x33 h30 y690 ff1 fs8 fc0 sc0 ls0 ws0\">4.920 </div></div><div class=\"c w256 h31 gs7b9\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno San Agust<span class=\"_ _2\"></span>\u00edn </div></div><div class=\"c w91 h31 gs7ba\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6.683 </div></div><div class=\"c w12f h31 gs7bb\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs7bc\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7bd\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7be\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs7bf\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">6.698 </div></div><div class=\"c w256 h2e gs7c0\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno de<span class=\"_ _2\"></span> las Rozas </div></div><div class=\"c w91 h2e gs7c1\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs7c2\"><div class=\"t m0 x57 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w21 h2e gs7c3\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs7c4\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs7c5\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs7c6\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs7c7\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Serban Voda </div></div><div class=\"c w91 h31 gs7c8\"><div class=\"t m0 x1f h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.045 </div></div><div class=\"c w12f h31 gs7c9\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">326<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs7ca\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7cb\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">53<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs7cc\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">357<span class=\"ls0\"> </span></div></div><div class=\"c w25a h31 gs7cd\"><div class=\"t m0 x33 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5.781 </div></div><div class=\"c w256 h2e gs7ce\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w91 h2e gs7cf\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">4.395 </div></div><div class=\"c w12f h2e gs7d0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs7d1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs7d2\"><div class=\"t m0 x43 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">172<span class=\"ls0\"> </span></div></div><div class=\"c w21 h2e gs7d3\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.951) </div></div><div class=\"c w25a h2e gs7d4\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">2.616 </div></div><div class=\"c w256 h31 gs7d5\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar I </div></div><div class=\"c w91 h31 gs7d6\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">913<span class=\"ls0\"> </span></div></div><div class=\"c w12f h31 gs7d7\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7d8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7d9\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs7da\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs7db\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">925<span class=\"ls0\"> </span></div></div><div class=\"c w256 h2e gs7dc\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar II </div></div><div class=\"c w91 h2e gs7dd\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">473<span class=\"ls0\"> </span></div></div><div class=\"c w12f h2e gs7de\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h2e gs7df\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h2e gs7e0\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w21 h2e gs7e1\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h2e gs7e2\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">479<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs7e3\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Veiramar III </div></div><div class=\"c w91 h31 gs7e4\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">14.719 </div></div><div class=\"c w12f h31 gs7e5\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w21 h31 gs7e6\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w12f h31 gs7e7\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">200<span class=\"ls0\"> </span></div></div><div class=\"c w21 h31 gs7e8\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w25a h31 gs7e9\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">14.919 </div></div><div class=\"c w256 h2e gs7ea\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Por<span class=\"_ _2\"></span>chella </div></div><div class=\"c w86 h2e gs7eb\"><div class=\"t m0 x1f h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.822 </div></div><div class=\"c w258 h2e gs7ec\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs7ed\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs7ee\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">24<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs7ef\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs7f0\"><div class=\"t m0 x33 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.846 </div></div><div class=\"c w256 h31 gs7f1\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Edificio<span class=\"_ _2\"></span> Bit\u00e1cora </div></div><div class=\"c w86 h31 gs7f2\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">362<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs7f3\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">14<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs7f4\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(33) </div></div><div class=\"c w258 h31 gs7f5\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(70) </div></div><div class=\"c w24 h31 gs7f6\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs7f7\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">273<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs7f8\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Tamandar\u00e9<span class=\"_ _2\"></span> </div></div><div class=\"c w86 h31 gs7f9\"><div class=\"t m0 x34 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">246<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs7fa\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w24 h31 gs7fb\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h31 gs7fc\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(28) </div></div><div class=\"c w24 h31 gs7fd\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs7fe\"><div class=\"t m0 x43 h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">218<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs7ff\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Total Coste </div></div><div class=\"c w86 h31 gs800\"><div class=\"t m0 x8 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">68.699<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs801\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">3.549<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs802\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(5.087)<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs803\"><div class=\"t m0 x43 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">369<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs804\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(1.508)<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs805\"><div class=\"t m0 x34 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">66.022<span class=\"ls0\"> </span></div></div><div class=\"c w256 h31 gs806\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas B<span class=\"_ _2\"></span>alito residenc<span class=\"_ _2\"></span>iales MC </div></div><div class=\"c w86 h31 gs807\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(606) </div></div><div class=\"c w258 h31 gs808\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(58) </div></div><div class=\"c w24 h31 gs809\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h31 gs80a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs80b\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs80c\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(664) </div></div><div class=\"c w256 h2e gs80d\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Re<span class=\"_ _2\"></span>sidenciale<span class=\"_ _2\"></span>s DTM </div></div><div class=\"c w86 h2e gs80e\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(470) </div></div><div class=\"c w258 h2e gs80f\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs810\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">69<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs811\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs812\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs813\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(401) </div></div><div class=\"c w256 h31 gs814\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Hot<span class=\"_ _2\"></span>eleras DTM </div></div><div class=\"c w86 h31 gs815\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(845) </div></div><div class=\"c w258 h31 gs816\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs817\"><div class=\"t m0 xcc h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">136<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs818\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs819\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs81a\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(709) </div></div><div class=\"c w256 h2e gs81b\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Parcelas Hot<span class=\"_ _2\"></span>eleras MC </div></div><div class=\"c w86 h2e gs81c\"><div class=\"t m0 x22 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w258 h2e gs81d\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs81e\"><div class=\"t m0 x50 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h2e gs81f\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs820\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs821\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(2) </div></div><div class=\"c w256 h5e gs822\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Secretar<span class=\"_ _2\"></span>io Artiles </div></div><div class=\"c w86 h5e gs823\"><div class=\"t m0 x22 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w258 h5e gs824\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5e gs825\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h5e gs826\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h5e gs827\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h5e gs828\"><div class=\"t m0 xb2 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(7) </div></div><div class=\"c w256 h2e gs829\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Suerte de<span class=\"_ _2\"></span> la Cruz </div></div><div class=\"c w86 h2e gs82a\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(120) </div></div><div class=\"c w258 h2e gs82b\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs82c\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">43<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs82d\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs82e\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs82f\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(77) </div></div><div class=\"c w256 h31 gs830\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">El Molar </div></div><div class=\"c w86 h31 gs831\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(3.508) </div></div><div class=\"c w258 h31 gs832\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs833\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs834\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs835\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs836\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(3.473) </div></div><div class=\"c w256 h2e gs837\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Siete Palmas </div></div><div class=\"c w86 h2e gs838\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(19) </div></div><div class=\"c w258 h2e gs839\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs83a\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs83b\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs83c\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs83d\"><div class=\"t m0 xb2 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(9) </div></div><div class=\"c w256 h31 gs83e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Locales Cai<span class=\"_ _2\"></span>deros </div></div><div class=\"c w86 h31 gs83f\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(26) </div></div><div class=\"c w258 h31 gs840\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs841\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w258 h31 gs842\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs843\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs844\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(21) </div></div><div class=\"c w256 h31 gs845\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">San Agustin </div></div><div class=\"c w86 h31 gs846\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(354) </div></div><div class=\"c w258 h31 gs847\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs848\"><div class=\"t m0 x4d h30 y18e ff1 fs8 fc0 sc0 ls1c ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs849\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs84a\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs84b\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(339) </div></div><div class=\"c w256 h31 gs84c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Eurocan </div></div><div class=\"c w86 h31 gs84d\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(127) </div></div><div class=\"c w258 h31 gs84e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs84f\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h31 gs850\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs851\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs852\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(127) </div></div><div class=\"c w256 h31 gs853\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Residenc<span class=\"_ _2\"></span>ial Cies </div></div><div class=\"c w86 h31 gs854\"><div class=\"t m0 x36 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(130) </div></div><div class=\"c w258 h31 gs855\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs856\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">5 </div></div><div class=\"c w258 h31 gs857\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs858\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs859\"><div class=\"t m0 xf h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(125) </div></div><div class=\"c w256 h2e gs85a\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Plaza Composte<span class=\"_ _2\"></span>la 17 </div></div><div class=\"c w86 h2e gs85b\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(112) </div></div><div class=\"c w258 h2e gs85c\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs85d\"><div class=\"t m0 x50 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h2e gs85e\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs85f\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs860\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(112) </div></div><div class=\"c w256 h31 gs861\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Comesa\u00f1a </div></div><div class=\"c w86 h31 gs862\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.592) </div></div><div class=\"c w258 h31 gs863\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(53) </div></div><div class=\"c w24 h31 gs864\"><div class=\"t m0 x50 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-   </div></div><div class=\"c w258 h31 gs865\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs866\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs867\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.645) </div></div><div class=\"c w256 h2e gs868\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Poio </div></div><div class=\"c w86 h2e gs869\"><div class=\"t m0 x36 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(148) </div></div><div class=\"c w24 h2e gs86a\"><div class=\"t m0 x4d h30 y18a ff1 fs8 fc0 sc0 ls1c ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs86b\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h2e gs86c\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h2e gs86d\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(138) </div></div><div class=\"c w256 h31 gs86e\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Serban Voda </div></div><div class=\"c w86 h31 gs86f\"><div class=\"t m0 x8 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(1.321) </div></div><div class=\"c w258 h31 gs870\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(386) </div></div><div class=\"c w24 h31 gs871\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs872\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(16) </div></div><div class=\"c w24 h31 gs873\"><div class=\"t m0 x35 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(358) </div></div><div class=\"c w259 h31 gs874\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(2.081) </div></div><div class=\"c w256 h2e gs875\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">Terreno T\u00e1nger </div></div><div class=\"c w86 h2e gs876\"><div class=\"t m0 x8 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(2.903) </div></div><div class=\"c w258 h2e gs877\"><div class=\"t m0 xec h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(39) </div></div><div class=\"c w24 h2e gs878\"><div class=\"t m0 x8c h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h2e gs879\"><div class=\"t m0 x35 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(114) </div></div><div class=\"c w24 h2e gs87a\"><div class=\"t m0 xf h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">1.951 </div></div><div class=\"c w259 h2e gs87b\"><div class=\"t m0 x99 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(1.105) </div></div><div class=\"c w256 h31 gs87c\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">Terreno Por<span class=\"_ _2\"></span>chella </div></div><div class=\"c w86 h31 gs87d\"><div class=\"t m0 x99 h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(83) </div></div><div class=\"c w258 h31 gs87e\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs87f\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w258 h31 gs880\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w24 h31 gs881\"><div class=\"t m0 x8c h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w259 h31 gs882\"><div class=\"t m0 xec h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">(83) </div></div><div class=\"c w256 h2e gs883\"><div class=\"t m0 xa h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">Total Deterioros </div></div><div class=\"c w86 h2e gs884\"><div class=\"t m0 x21 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">(12.373) </div></div><div class=\"c w258 h2e gs885\"><div class=\"t m0 x35 h2f y18a ff2 fs8 fc0 sc0 ls27 ws0\">(536)<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs886\"><div class=\"t m0 xcc h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">328<span class=\"ls0\"> </span></div></div><div class=\"c w258 h2e gs887\"><div class=\"t m0 x35 h2f y18a ff2 fs8 fc0 sc0 ls27 ws0\">(130)<span class=\"ls0\"> </span></div></div><div class=\"c w24 h2e gs888\"><div class=\"t m0 xf h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">1.593<span class=\"ls0\"> </span></div></div><div class=\"c w259 h2e gs889\"><div class=\"t m0 x36 h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">(11.118) </div></div><div class=\"c w256 h31 gs88a\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Neto </div></div><div class=\"c w86 h31 gs88b\"><div class=\"t m0 x8 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">56.326<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs88c\"><div class=\"t m0 xf h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">3.013<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs88d\"><div class=\"t m0 x99 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(4.759)<span class=\"ls0\"> </span></div></div><div class=\"c w258 h31 gs88e\"><div class=\"t m0 x43 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">239<span class=\"ls0\"> </span></div></div><div class=\"c w24 h31 gs88f\"><div class=\"t m0 x4d h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">85<span class=\"ls0\"> </span></div></div><div class=\"c w259 h31 gs890\"><div class=\"t m0 x34 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">54.904<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Al <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>diciembre  de <span class=\"_ _d\"> </span>2025 <span class=\"_ _c\"> </span>y <span class=\"_ _c\"> </span>20<span class=\"_ _5\"></span>24 <span class=\"_ _c\"> </span>existen <span class=\"_ _c\"> </span>activos <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>garant\u00eda <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>diverso<span class=\"_ _5\"></span>s <span class=\"_ _c\"> </span>pr\u00e9stamos hipotecarios <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>promotores, <span class=\"_ _2\"></span>vinculados <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>promociones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cu<span class=\"_ _5\"></span>rso, <span class=\"_ _9\"></span>cuyos <span class=\"_ _9\"></span>saldos <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre de <span class=\"_ _f\"></span><span class=\"ls3\">2025</span> <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _b\"></span>ascienden <span class=\"_ _f\"></span>a <span class=\"_ _b\"></span>4.098 <span class=\"_ _f\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>4.414 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>euros <span class=\"_ _b\"></span>respectivamente. Dicho detalle es el siguiente: Prestamos asociados <span class=\"ls2b\">a </span>existencias (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>\u00c1rea Promoci\u00f3n Residencial C\u00edes 581<span class=\"ls0\"> </span>1.256 Plaza Compostela 17 3.517 3.158 Total 4.098<span class=\"ls0\"> </span>4.41<span class=\"_ _3c\"> </span>24.3) Avales y garant\u00edas comprometidos con terceros El <span class=\"_ _6\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>principales <span class=\"_ _6\"></span>avales <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span><span class=\"ls3\">2025</span>, <span class=\"_ _5\"></span>formalizados <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo, <span class=\"_ _5\"></span>se muestra a continuaci\u00f3n: Avales Entidad Importe (miles de euros) Tipo de Garant\u00eda CAIXABANK 145<span class=\"ls0\"> </span>GARANTIA COSTAS PLAYA BALITO CAJAMAR CAJA RURAL<span class=\"ff2\"> </span>226<span class=\"ff2 ls0\"> </span>GARANTIA SUBSIDIARIA PRESTAMO RES. HONTANARES TOTAL 371<span class=\"ls0\"> </span>Respecto <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>los <span class=\"_ _24\"> </span>avales <span class=\"_ _24\"> </span>ofrecidos <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>garant\u00eda <span class=\"_ _24\"> </span>y <span class=\"_ _1a\"> </span>contemplados <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>cuentas <span class=\"_ _1a\"> </span>anuales comentamos lo siguiente: Garant\u00eda <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>Costas <span class=\"_ _d\"> </span>Playa <span class=\"_ _d\"> </span>Balito:<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _d\"> </span>Dicha <span class=\"_ _d\"> </span>garant\u00eda <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>constituida <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>sociedad <span class=\"_ _d\"> </span>Renta </span>Residencial, S.L. <span class=\"_ _25\"></span>para el <span class=\"_ _9\"></span>desarrollo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>la Playa <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Balito <span class=\"_ _9\"></span>en Mog\u00e1<span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>Es <span class=\"_ _9\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>garant\u00eda soli<span class=\"_ _2\"></span>daria <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> parte de Montebalito, S.A. Dicha garant\u00eda est\u00e1 pendiente de<span class=\"_ _2\"></span> cancelaci\u00f3n<span class=\"_ _5\"></span>.  Garant\u00eda <span class=\"_ _6\"></span>Subsidiaria <span class=\"_ _6\"></span>Pr<span class=\"_ _5\"></span>\u00e9stamo <span class=\"_ _6\"></span>Residencial <span class=\"_ _6\"></span>Hontanares: <span class=\"_ _f\"></span><span class=\"ff1\">Garant\u00eda <span class=\"_ _6\"></span>subsidiaria <span class=\"_ _22\"></span>constituida <span class=\"_ _6\"></span>por </span>Montebalito, <span class=\"_ _14\"></span>S.A. <span class=\"_ _14\"></span>fren<span class=\"_ _2\"></span>te <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>osible <span class=\"_ _14\"></span>impago <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span>l <span class=\"_ _14\"></span>pr\u00e9stamo <span class=\"_ _14\"></span>h<span class=\"_ _2\"></span>ipotecar<span class=\"_ _5\"></span>io <span class=\"_ _14\"></span>asociado <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>inmueble propiedad de Residencial Hontanares, S.L. (antigua filial de Montebali<span class=\"_ _2\"></span>to, S.A.). Dicha sociedad fue vendida a una parte vinculada pero la garant\u00eda subsidiaria permaneci\u00f3<span class=\"_ _2\"></span>.<span class=\"_ _5\"></span> El <span class=\"_ _6\"></span>detalle <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>principales <span class=\"_ _6\"></span>avales <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>diciemb<span class=\"_ _5\"></span>re <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span><span class=\"ls3\">2024</span>, <span class=\"_ _5\"></span>formalizados <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo, <span class=\"_ _6\"></span>se muestra a continuaci\u00f3n: Avales Entidad Importe (miles de euros) Tipo de Garant\u00eda CAIXABANK 145<span class=\"ls0\"> </span>GARANTIA COSTAS PLAYA BALITO SANTANDER 19<span class=\"ls0\"> </span>AVAL CANTIDADES ANTICIPADAS EUROCAN BBVA 50<span class=\"ls0\"> </span>AVAL CANTIDADES ANTICIPADAS SIETE PALMAS CAJAMAR CAJA RURAL<span class=\"ff2\"> </span>293<span class=\"ff2 ls0\"> </span>GARANTIA SUBSIDIARIA PRESTAMO RES. HONTANARES TOTAL 507<span class=\"ls0\"> </span>Respecto <span class=\"_ _24\"> </span>de <span class=\"_ _1a\"> </span>los <span class=\"_ _24\"> </span>avales <span class=\"_ _24\"> </span>ofrecidos <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>garant\u00eda <span class=\"_ _24\"> </span>y <span class=\"_ _1a\"> </span>contemplados <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>cuentas <span class=\"_ _1a\"> </span>anuales comentamos lo siguiente: Garant\u00eda <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>Costas <span class=\"_ _d\"> </span>Playa <span class=\"_ _d\"> </span>Balito:<span class=\"_ _5\"></span><span class=\"ff1\"> <span class=\"_ _d\"> </span>Dicha <span class=\"_ _d\"> </span>garant\u00eda <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>tiene <span class=\"_ _d\"> </span>constituida <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>sociedad <span class=\"_ _d\"> </span>Renta </span>Residencial, S.L. <span class=\"_ _25\"></span>para el <span class=\"_ _9\"></span>desarrollo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>la Playa <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Balito <span class=\"_ _9\"></span>en Mog\u00e1<span class=\"_ _2\"></span>n. <span class=\"_ _2\"></span>Es <span class=\"_ _9\"></span>un<span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>garant\u00eda soli<span class=\"_ _2\"></span>daria <span class=\"_ _9\"></span>por<span class=\"_ _5\"></span> parte de Montebalito, S.A. Dicha garant\u00eda est\u00e1 pendiente de<span class=\"_ _2\"></span> cancelaci\u00f3n<span class=\"_ _5\"></span>.  Avales <span class=\"_ _1a\"> </span>cantidades <span class=\"_ _19\"> </span>entregada<span class=\"_ _2\"></span>s: <span class=\"_ _19\"> </span><span class=\"ff1\">Dichos <span class=\"_ _19\"> </span>avales <span class=\"_ _1a\"> </span>se <span class=\"_ _19\"> </span>constituyeron <span class=\"_ _1a\"> </span>como <span class=\"_ _1a\"> </span>con<span class=\"_ _5\"></span>secuencia <span class=\"_ _1a\"> </span>de </span>cantidades <span class=\"_ _18\"> </span>anticipadas <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>clientes <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _18\"> </span>promociones <span class=\"_ _18\"> </span>realizadas. <span class=\"_ _18\"> </span>D<span class=\"_ _5\"></span>ichas <span class=\"_ _14\"> </span>ob<span class=\"_ _5\"></span>ligaciones <span class=\"_ _18\"> </span>ya <span class=\"_ _18\"> </span>no existen <span class=\"_ _6\"></span>al <span class=\"_ _5\"></span>h<span class=\"_ _5\"></span>aberse <span class=\"_ _6\"></span>cumplido <span class=\"_ _5\"></span>los <span class=\"_ _6\"></span>contratos <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>estando <span class=\"_ _6\"></span>pendientes <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>al <span class=\"_ _6\"></span>can<span class=\"_ _5\"></span>celarse la obligaci\u00f3n. Garant\u00eda <span class=\"_ _6\"></span>Subsidiaria <span class=\"_ _6\"></span>Pr<span class=\"_ _5\"></span>\u00e9stamo <span class=\"_ _6\"></span>Residencial <span class=\"_ _6\"></span>Hontanares: <span class=\"_ _f\"></span><span class=\"ff1\">Garant\u00eda <span class=\"_ _6\"></span>subsidiaria <span class=\"_ _22\"></span>constituida <span class=\"_ _6\"></span>por </span>Montebalito, <span class=\"_ _14\"></span>S.A. <span class=\"_ _14\"></span>fren<span class=\"_ _2\"></span>te <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>p<span class=\"_ _2\"></span>osible <span class=\"_ _14\"></span>impago <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span>l <span class=\"_ _14\"></span>pr\u00e9stamo <span class=\"_ _14\"></span>h<span class=\"_ _2\"></span>ipotecar<span class=\"_ _5\"></span>io <span class=\"_ _14\"></span>asociado <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>inmueble propiedad de Residencial Hontanares, S.L. (antigua filial de Montebali<span class=\"_ _2\"></span>to, S.A.). Dicha sociedad fue vendida a una parte vinculada pero la garant\u00eda subsidiaria permaneci\u00f3<span class=\"_ _2\"></span>.<span class=\"_ _5\"></span> Ad<span class=\"_ _9\"></span>ic<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>on<span class=\"_ _9\"></span>alm<span class=\"_ _9\"></span>ent<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _9\"></span> de<span class=\"_ _2\"></span> d<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ie<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>br<span class=\"_ _9\"></span>e d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>20<span class=\"_ _9\"></span>25,<span class=\"_ _9\"></span> el<span class=\"_ _9\"></span> Gr<span class=\"_ _2\"></span>up<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>ti<span class=\"_ _9\"></span>ene<span class=\"_ _9\"></span> pr<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span>ta<span class=\"_ _2\"></span>do<span class=\"_ _9\"></span> av<span class=\"_ _9\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> po<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>po<span class=\"_ _9\"></span>rte<span class=\"_ _9\"></span> de<span class=\"_ _2\"></span> 1<span class=\"_ _2\"></span>.4<span class=\"_ _9\"></span>34 mi<span class=\"_ _9\"></span>le<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> d<span class=\"_ _9\"></span>e e<span class=\"_ _9\"></span>uro<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> s<span class=\"_ _9\"></span>eg\u00fa<span class=\"_ _9\"></span>n l<span class=\"_ _9\"></span>a s<span class=\"_ _2\"></span>ig<span class=\"_ _9\"></span>uie<span class=\"_ _9\"></span>nte<span class=\"_ _9\"></span> re<span class=\"_ _9\"></span>lac<span class=\"_ _9\"></span>i\u00f3<span class=\"_ _2\"></span>n:<span class=\"_ _2\"></span> Ku<span class=\"_ _9\"></span>txa<span class=\"_ _9\"></span>ba<span class=\"_ _2\"></span>nk<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>(R<span class=\"_ _2\"></span>es<span class=\"_ _9\"></span>ide<span class=\"_ _9\"></span>nc<span class=\"_ _2\"></span>ia<span class=\"_ _9\"></span>l <span class=\"_ _6\"></span>Qu<span class=\"_ _2\"></span>in<span class=\"_ _9\"></span>ta<span class=\"_ _2\"></span>na<span class=\"_ _9\"></span>, <span class=\"_ _6\"></span>S<span class=\"_ _2\"></span>.L<span class=\"_ _9\"></span>.):<span class=\"_ _9\"></span> <span class=\"_ _6\"></span><span class=\"ff1\">2.4<span class=\"_ _9\"></span>82 <span class=\"_ _5\"></span>mi<span class=\"_ _9\"></span>les<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _9\"></span>ros<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>re<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ac<span class=\"_ _9\"></span>ion<span class=\"_ _9\"></span>ado<span class=\"_ _9\"></span>s <span class=\"_ _6\"></span>c<span class=\"_ _2\"></span>on<span class=\"_ _9\"></span> <span class=\"_ _6\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _6\"></span>pr<span class=\"_ _9\"></span>omo<span class=\"_ _9\"></span>ci\u00f3<span class=\"_ _9\"></span>n <span class=\"_ _5\"></span>de </span>re<span class=\"_ _9\"></span>si<span class=\"_ _2\"></span>de<span class=\"_ _9\"></span>nci<span class=\"_ _9\"></span>al<span class=\"_ _2\"></span> Q<span class=\"_ _9\"></span>uin<span class=\"_ _9\"></span>tan<span class=\"_ _2\"></span>a.<span class=\"_ _9\"></span> (<span class=\"_ _2\"></span>50<span class=\"_ _2\"></span>% <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>par<span class=\"_ _9\"></span>tic<span class=\"_ _9\"></span>ip<span class=\"_ _2\"></span>ac<span class=\"_ _9\"></span>i\u00f3<span class=\"_ _2\"></span>n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>Mont<span class=\"_ _9\"></span>eba<span class=\"_ _9\"></span>li<span class=\"_ _2\"></span>to<span class=\"_ _9\"></span>, S<span class=\"_ _9\"></span>.A.<span class=\"_ _9\"></span>). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "<div class=\"c w2 h61 gs33c\"><div class=\"t m0 x1 h14 y70d ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y70e ff2 fs0 fc0 sc0 ls0 ws0\">NOTA 15. DEUDORES COMERCIALES Y OTRAS CUENTAS A COBRAR </div><div class=\"t m0 x1 hf y39 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y98 ff1 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _f\"></span>composici\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>este <span class=\"_ _22\"></span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _f\"></span><span class=\"ls21\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _f\"></span>es <span class=\"_ _f\"></span>la </div><div class=\"t m0 x1 h2 y383 ff1 fs0 fc0 sc0 ls0 ws0\">siguiente:  </div><div class=\"t m0 x1 h2 y70f ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1a8 h29 gs33d\"><div class=\"t m0 x4b h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h29 gs33e\"><div class=\"t m0 x4b h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h29 gs33f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Clientes por ventas y prestaciones de servicios </div></div><div class=\"c w1a8 h29 gs340\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">503<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h29 gs341\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">708<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h28 gs342\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Deudores varios </div></div><div class=\"c w1a8 h28 gs343\"><div class=\"t m0 x6a h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">43<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h28 gs344\"><div class=\"t m0 x4e h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.464 </div></div><div class=\"c w1a7 h28 gs345\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Activos por impuesto corriente (nota 21) </div></div><div class=\"c w1a8 h28 gs346\"><div class=\"t m0 x6a h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h28 gs347\"><div class=\"t m0 x6a h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">23<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h29 gs348\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Otros cr\u00e9ditos con Administraciones P\u00fablicas (nota 21) </div></div><div class=\"c w1a8 h29 gs349\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">830<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h29 gs34a\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">496<span class=\"ls0\"> </span></div></div><div class=\"c w1a7 h29 gs34b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Deterioros </div></div><div class=\"c w1a8 h29 gs34c\"><div class=\"t m0 x8c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(93) </div></div><div class=\"c w1a9 h29 gs34d\"><div class=\"t m0 xb2 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(101) </div></div><div class=\"c w1a7 h28 gs34e\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Clientes </div></div><div class=\"c w1a8 h28 gs34f\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(93) </div></div><div class=\"c w1a9 h28 gs350\"><div class=\"t m0 xb2 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(101) </div></div><div class=\"c w1a7 h28 gs351\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w1a8 h28 gs352\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.299<span class=\"ls0\"> </span></div></div><div class=\"c w1a9 h28 gs353\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.590<span class=\"ls0\"> </span></div></div>La <span class=\"_ _c\"> </span>partida  d<span class=\"_ _5\"></span>e  d<span class=\"_ _5\"></span>eudores  varios, <span class=\"_ _c\"> </span>sin <span class=\"_ _c\"> </span>incluir <span class=\"_ _c\"> </span>los  cr\u00e9dit<span class=\"_ _5\"></span>os <span class=\"_ _c\"> </span>con  la <span class=\"_ _c\"> </span>Administraci\u00f3n <span class=\"_ _c\"> </span>P\u00fablica, <span class=\"_ _c\"> </span>se corresponde principalmente con: Deudores varios 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Indemnizaciones pendientes de cobro -  1.400 Anticipos a proveedores 43<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>Total 43<span class=\"ls0\"> </span>1.464<span class=\"ls0\"> </span>En los ejercicios <span class=\"_ _2\"></span>2025 <span class=\"ls4\">y </span>2024 l<span class=\"_ _2\"></span>os anticipos se c<span class=\"_ _2\"></span>orresponden con <span class=\"_ _2\"></span>pagos anticipados realizados <span class=\"_ _2\"></span>a proveedores previos a la prestaci\u00f3n de servicios, no vinculados con el desarrollo de las obras<span class=\"ls13\">. </span> En <span class=\"_ _1c\"> </span>el <span class=\"_ _d\"> </span>a\u00f1o <span class=\"_ _1c\"> </span>2024, <span class=\"_ _d\"> </span>resp<span class=\"_ _5\"></span>ecto <span class=\"_ _d\"> </span><span class=\"lse\">de</span> <span class=\"_ _1c\"> </span>las <span class=\"_ _d\"> </span>indemnizaciones <span class=\"_ _1c\"> </span>pendientes <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>cobro, <span class=\"_ _1c\"> </span>las <span class=\"_ _d\"> </span>mismas <span class=\"_ _1c\"> </span>se correspond\u00edan <span class=\"_ _d\"> </span>con<span class=\"_ _5\"></span> <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>ajuste <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>justiprecio <span class=\"_ _d\"> </span>realizado <span class=\"_ _d\"> </span>en <span class=\"_ _24\"> </span>2024 <span class=\"_ _d\"> </span>(mediante <span class=\"_ _d\"> </span>un <span class=\"_ _d\"> </span>acuerdo alcanzado <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>2025 <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>Oficina <span class=\"_ _6\"></span>Nacional <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>Ferrocarriles <span class=\"_ _22\"></span>(ONFC) <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>lativo <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>expropiaci\u00f3n realizada <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _22\"></span>2016 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>parte <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>terreno <span class=\"_ _6\"></span>ubicado <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>T\u00e1n<span class=\"_ _5\"></span>ger. <span class=\"_ _6\"></span>A <span class=\"_ _6\"></span>fecha <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>formulaci\u00f3n <span class=\"_ _6\"></span>de estas cuentas anuales consolidadas, dicho importe ha sido cobrado en su totalidad.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Clientes por ventas y prestaciones de servicios 503<span class=\"ls0\"> </span>708<span class=\"ls0\"> </span>Deudores varios 43<span class=\"ls0\"> </span>1.464 Activos por impuesto corriente (nota 21) 16<span class=\"ls0\"> </span>23<span class=\"ls0\"> </span>Otros cr\u00e9ditos con Administraciones P\u00fablicas (nota 21) 830<span class=\"ls0\"> </span>496<span class=\"ls0\"> </span>Deterioros (93) (101) Clientes (93) (101) Total 1.299<span class=\"ls0\"> </span>2.590<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "NOTA 16. OTROS ACTIVOS FINANCIEROS CORRIENTES<span class=\"ff1\"> </span>Inversiones financieras a corto plazo La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos de renta variable 257<span class=\"ls0\"> </span>- Fianzas y dep\u00f3sitos (neto) 524<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Otros cr\u00e9ditos 1.385 519<span class=\"ls0\"> </span>Cr\u00e9ditos con empresas del Grupo 1.444 2.785 Precio venta parcelas Balito (Nota 13) 8.415 - Total 12.025<span class=\"ls0\"> </span>3.432<span class=\"ls0\"> </span>En relaci\u00f3<span class=\"_ _2\"></span>n a<span class=\"_ _2\"></span> l<span class=\"_ _2\"></span>a val<span class=\"_ _2\"></span>oraci\u00f3n <span class=\"_ _9\"></span>de la <span class=\"_ _2\"></span>cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>renta <span class=\"_ _9\"></span>variable<span class=\"_ _5\"></span>, a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _2\"></span>de 20<span class=\"_ _2\"></span>25 <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">de 2024<span class=\"_ _2\"></span> </span></span>el detalle <span class=\"ls11\">es</span> el siguiente: T\u00edtulos 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>N\u00ba T\u00edtulos Valor Realizaci\u00f3n N\u00ba T\u00edtulos Valor Realizaci\u00f3n Fondos de Inversi\u00f3n INSTICASH MONEY 2.362 257<span class=\"ls0\"> </span>-  -  TOTAL 2.362<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>- - El resultado gl<span class=\"_ _2\"></span>obal, tanto<span class=\"_ _2\"></span> por ajuste<span class=\"_ _2\"></span> a valor <span class=\"_ _2\"></span>razonable com<span class=\"_ _2\"></span>o por <span class=\"_ _2\"></span>resultado d<span class=\"_ _2\"></span>e ventas <span class=\"_ _2\"></span>de dichos activos <span class=\"_ _22\"></span>financieros, <span class=\"_ _22\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>unas<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>ganancias <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>3 <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _22\"></span>(p\u00e9rdidas <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">14</span> <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de euros <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>a\u00f1o <span class=\"_ _18\"> </span>2024) <span class=\"_ _18\"> </span><span class=\"ffd\">y <span class=\"_ _17\"> </span>figura <span class=\"_ _18\"> </span>registrado <span class=\"_ _18\"> </span>dentro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _18\"> </span>\u201cDeterioro <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>resultado <span class=\"_ _18\"> </span>por </span>enajenaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _9\"></span>financieros\u201d <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>consolidado <span class=\"_ _2\"></span>adjunto<span class=\"ff1\"> (v<span class=\"_ _2\"></span>er </span>Nota <span class=\"_ _14\"></span>25.14). <span class=\"_ _b\"></span>El <span class=\"_ _14\"> </span>detalle <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>otros <span class=\"_ _b\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>corrie<span class=\"_ _2\"></span>ntes <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>su <span class=\"_ _14\"></span>clase<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>y categor\u00eda es el siguiente: Clases Instrumentos de patrimonio Cr\u00e9ditos derivados y otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos a <span class=\"_ _2\"></span>valor razonable <span class=\"_ _2\"></span>mantenidos para <span class=\"_ _2\"></span>negociar 257<span class=\"ls0\"> </span>- -  -  257<span class=\"ls0\"> </span>- Pr\u00e9stamos y partidas a cobrar  -  - 11.768 3.432 11.768 3.432 Total 257<span class=\"ls0\"> </span>- 11.768<span class=\"ls0\"> </span>3<span class=\"lsa\">.432</span> 12.025<span class=\"ls0\"> </span>3.43",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "NOTA 16. OTROS ACTIVOS FINANCIEROS CORRIENTES<span class=\"ff1\"> </span>Inversiones financieras a corto plazo La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos de renta variable 257<span class=\"ls0\"> </span>- Fianzas y dep\u00f3sitos (neto) 524<span class=\"ls0\"> </span>128<span class=\"ls0\"> </span>Otros cr\u00e9ditos 1.385 519<span class=\"ls0\"> </span>Cr\u00e9ditos con empresas del Grupo 1.444 2.785 Precio venta parcelas Balito (Nota 13) 8.415 - Total 12.025<span class=\"ls0\"> </span>3.432<span class=\"ls0\"> </span>El saldo en cartera de renta variable al 31 <span class=\"_ _5\"></span>de diciembre de 2025 se corresponde con <span class=\"_ _5\"></span>u<span class=\"_ _5\"></span>n fondo de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>f<span class=\"_ _5\"></span>ormalizado <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>entidad <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>epositaria <span class=\"_ _14\"> </span>Cajamar <span class=\"_ _18\"> </span>como <span class=\"_ _18\"> </span>garant\u00eda <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>pr\u00e9stamo asociado a la f<span class=\"_ _5\"></span>inanciaci\u00f3n de las obras del Hotel de la <span class=\"_ _5\"></span>Cartuja. En el a\u00f1o 2024, las <span class=\"_ _5\"></span>operaciones<span class=\"_ _2\"></span> realizadas <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>cartera <span class=\"_ _5\"></span>de renta <span class=\"_ _5\"></span>variable <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>correspond\u00edan<span class=\"_ _5\"></span>, <span class=\"_ _5\"></span>principalmente, <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>participaciones en <span class=\"_ _9\"></span>fondos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>inversi\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>cartera <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>renta <span class=\"_ _9\"></span>variable <span class=\"_ _9\"></span>con car\u00e1ct<span class=\"_ _2\"></span>er <span class=\"_ _9\"></span>meramente <span class=\"_ _9\"></span>especulativo<span class=\"_ _5\"></span>. <span class=\"_ _9\"></span>Dicha cartera se vendi\u00f3 en su totalidad en el a\u00f1o 2024.  Las <span class=\"_ _6\"></span>partidas <span class=\"_ _6\"></span>m\u00e1s <span class=\"_ _22\"></span>importantes <span class=\"_ _22\"></span>a <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _6\"></span>definidas <span class=\"_ _22\"></span>como <span class=\"_ _6\"></span>fianzas <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>dep\u00f3sitos se <span class=\"_ _18\"> </span>corresponden <span class=\"_ _18\"> </span>con <span class=\"_ _14\"> </span>una <span class=\"_ _18\"> </span>garant\u00eda <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>2<span class=\"_ _5\"></span>00 <span class=\"_ _14\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>dada <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>cliente <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>venta <span class=\"_ _18\"> </span>del inmueble <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>Chiberta <span class=\"_ _6\"></span>3<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span>cuentra <span class=\"_ _6\"></span>reclamada <span class=\"_ _6\"></span>(<span class=\"_ _5\"></span>provisionada <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>50%). <span class=\"_ _22\"></span>Adicionalmente, se <span class=\"_ _f\"></span>encuentra <span class=\"_ _f\"></span>depositado <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>Colegio <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Abogados <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>T\u00e1<span class=\"_ _5\"></span>nger <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>cantidad <span class=\"_ _22\"></span>de <span class=\"_ _b\"></span>411 <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de euros <span class=\"_ _22\"></span>procedente <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>justiprecio <span class=\"_ _22\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>expropiaci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>terreno <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>T\u00e1nger <span class=\"_ _22\"></span>hast<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>re<span class=\"_ _5\"></span>solver un problema registral menor. Se <span class=\"_ _c\"> </span>ha <span class=\"_ _d\"> </span>traspasado <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _c\"> </span>largo <span class=\"_ _d\"> </span>al <span class=\"_ _d\"> </span>corto <span class=\"_ _c\"> </span>plazo <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>saldo <span class=\"_ _d\"> </span>aplazado <span class=\"_ _c\"> </span>pendiente <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>cobro <span class=\"_ _d\"> </span>como consecuencia de la venta de 15<span class=\"_ _5\"></span> parcelas urbanas en el t\u00e9rmino municipal de Mog\u00e1n<span class=\"_ _6\"></span> en el a\u00f1o 2024<span class=\"ls0\"> <span class=\"_ _5\"></span>(Las <span class=\"_ _6\"></span>Palmas <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>Gran <span class=\"_ _6\"></span>Canarias) <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>entidad <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Grupo, <span class=\"_ _5\"></span>Desarrollo<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>Tur\u00edsticos </span>Mog\u00e1n. <span class=\"_ _c\"> </span>En <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>t\u00e9rminos <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compraventa, <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>establec\u00eda  un <span class=\"_ _c\"> </span>valor<span class=\"_ _5\"></span>  de <span class=\"_ _c\"> </span>comp<span class=\"_ _5\"></span>raventa  de 8.915.000 euros, v\u00e9ase Nota 13. En relaci\u00f3<span class=\"_ _2\"></span>n a<span class=\"_ _2\"></span> l<span class=\"_ _2\"></span>a val<span class=\"_ _2\"></span>oraci\u00f3n <span class=\"_ _9\"></span>de la <span class=\"_ _2\"></span>cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>renta <span class=\"_ _9\"></span>variable<span class=\"_ _5\"></span>, a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _2\"></span>de 20<span class=\"_ _2\"></span>25 <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">de 2024<span class=\"_ _2\"></span> </span></span>el detalle <span class=\"ls11\">es</span> el siguiente: T\u00edtulos 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>N\u00ba T\u00edtulos Valor Realizaci\u00f3n N\u00ba T\u00edtulos Valor Realizaci\u00f3n Fondos de Inversi\u00f3n INSTICASH MONEY 2.362 257<span class=\"ls0\"> </span>-  -  TOTAL 2.362<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>- - El resultado gl<span class=\"_ _2\"></span>obal, tanto<span class=\"_ _2\"></span> por ajuste<span class=\"_ _2\"></span> a valor <span class=\"_ _2\"></span>razonable com<span class=\"_ _2\"></span>o por <span class=\"_ _2\"></span>resultado d<span class=\"_ _2\"></span>e ventas <span class=\"_ _2\"></span>de dichos activos <span class=\"_ _22\"></span>financieros, <span class=\"_ _22\"></span>ha <span class=\"_ _f\"></span>sido <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>unas<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>ganancias <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>3 <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>euros <span class=\"_ _22\"></span>(p\u00e9rdidas <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">14</span> <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de euros <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>a\u00f1o <span class=\"_ _18\"> </span>2024) <span class=\"_ _18\"> </span><span class=\"ffd\">y <span class=\"_ _17\"> </span>figura <span class=\"_ _18\"> </span>registrado <span class=\"_ _18\"> </span>dentro <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _18\"> </span>\u201cDeterioro <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>resultado <span class=\"_ _18\"> </span>por </span>enajenaciones <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>instrumentos <span class=\"_ _9\"></span>financieros\u201d <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>estado <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>resultados <span class=\"_ _9\"></span>consolidado <span class=\"_ _2\"></span>adjunto<span class=\"ff1\"> (v<span class=\"_ _2\"></span>er </span>Nota <span class=\"_ _14\"></span>25.14). <span class=\"_ _b\"></span>El <span class=\"_ _14\"> </span>detalle <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>otros <span class=\"_ _b\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nancieros <span class=\"_ _14\"></span>corrie<span class=\"_ _2\"></span>ntes <span class=\"_ _14\"></span>en<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>funci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>su <span class=\"_ _14\"></span>clase<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>y categor\u00eda es el siguiente: Clases Instrumentos de patrimonio Cr\u00e9ditos derivados y otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos a <span class=\"_ _2\"></span>valor razonable <span class=\"_ _2\"></span>mantenidos para <span class=\"_ _2\"></span>negociar 257<span class=\"ls0\"> </span>- -  -  257<span class=\"ls0\"> </span>- Pr\u00e9stamos y partidas a cobrar  -  - 11.768 3.432 11.768 3.432 Total 257<span class=\"ls0\"> </span>- 11.768<span class=\"ls0\"> </span>3<span class=\"lsa\">.432</span> 12.025<span class=\"ls0\"> </span>3.432<span class=\"ls0\"> </span>NOTA 17<span class=\"ls3\">. </span>PERIODIFICACIONES A CORTO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros:  2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Periodificaciones Gastos anticipados 135<span class=\"ls0\"> </span>122<span class=\"ls0\"> </span>Total 135<span class=\"ls0\"> </span>12<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "NOTA 18. EFECTIVO Y OTROS ACTIVOS L\u00cdQUIDOS EQUIVALENTES<span class=\"ff1\"> </span>El <span class=\"_ _1c\"> </span>det<span class=\"_ _5\"></span>alle <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>dichos <span class=\"_ _1c\"> </span>activos, <span class=\"_ _24\"> </span>en <span class=\"_ _24\"> </span>miles <span class=\"_ _d\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _1c\"> </span>euros, <span class=\"_ _24\"> </span>a <span class=\"_ _1c\"> </span>31<span class=\"_ _5\"></span> <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>diciembre <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>2025 <span class=\"_ _24\"> </span><span class=\"ls4\">y <span class=\"_ _1c\"> </span></span>2024<span class=\"ls14\">, </span>respectivamente, es como sigue: Tesorer\u00eda y activos l\u00edquidos equivalentes 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Caja y Bancos<span class=\"ls0\"> </span>1.342 1.551 Total 1.342<span class=\"ls0\"> </span>1.551<span class=\"ls0\"> </span>Dentro <span class=\"_ _14\"></span>del<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>sal<span class=\"_ _2\"></span>do <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>tesorer\u00eda <span class=\"_ _14\"></span>no<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>exist<span class=\"_ _2\"></span>en <span class=\"_ _14\"></span>saldos<span class=\"_ _2\"></span>, <span class=\"_ _14\"></span>en <span class=\"_ _b\"></span>cuentas <span class=\"_ _b\"></span>corrientes, <span class=\"_ _14\"></span>que<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>se <span class=\"_ _f\"></span>en<span class=\"_ _5\"></span>cuentren pignoradas <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>deudas. <span class=\"_ _9\"></span>El <span class=\"_ _9\"></span>rend<span class=\"_ _5\"></span>imiento <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _9\"></span>activos <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>basa <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>los <span class=\"_ _2\"></span>tipos <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>inter\u00e9s <span class=\"_ _9\"></span>variables diarios o<span class=\"_ _2\"></span> a <span class=\"_ _9\"></span>corto <span class=\"_ _2\"></span>plazo. Debido <span class=\"_ _9\"></span>a su <span class=\"_ _9\"></span>alta liquidez <span class=\"_ _9\"></span>y que <span class=\"_ _9\"></span>los saldos <span class=\"_ _2\"></span>se encuen<span class=\"_ _2\"></span>tran deposi<span class=\"_ _2\"></span>tados en<span class=\"_ _3c\"> </span>cuentas <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>vista <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>entidades <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>inancieras <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>reconocido <span class=\"_ _6\"></span>prest<span class=\"_ _5\"></span>igio, <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _6\"></span>razonable <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>los presentes activos coincide con su valor en libros. El <span class=\"_ _17\"> </span>detalle <span class=\"_ _18\"> </span>de  \u201cot<span class=\"_ _2\"></span>ros <span class=\"_ _17\"> </span>ajustes <span class=\"_ _18\"> </span>al  resul<span class=\"_ _2\"></span>tado\u201d <span class=\"_ _17\"> </span>para <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>c\u00e1lculo <span class=\"_ _18\"> </span>de  l<span class=\"_ _2\"></span>os  <span class=\"ff1\">Flujos <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>Efectivo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>las </span>actividades <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>exp<span class=\"_ _5\"></span>lotaci\u00f3n <span class=\"_ _18\"> </span>del <span class=\"_ _18\"> </span>Grupo, <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>el <span class=\"_ _14\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span><span class=\"ls19\">e <span class=\"_ _18\"> </span></span>Flujos <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Efectivo <span class=\"_ _18\"> </span>consolidado, <span class=\"_ _18\"> </span>es <span class=\"_ _18\"> </span>el siguiente, en miles de euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Amortizaciones 181<span class=\"ls0\"> </span>168<span class=\"ls0\"> </span>Periodificaciones 102<span class=\"ls0\"> </span>(24)       <span class=\"ls0\">Otras </span>102<span class=\"ls0\"> </span>(24) Deterioros (3.962) 250<span class=\"ls0\"> </span>      <span class=\"ls0\">Existencias </span>(3.964) 207<span class=\"ls0\"> </span>      <span class=\"ls0\">Otros </span>2 43<span class=\"ls0\"> </span>Provisiones -  (13) Ingresos financieros (75) (96) Gastos financieros 787<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>Variaci\u00f3n valor inmuebles de in<span class=\"_ _2\"></span>ver<span class=\"_ _5\"></span>si\u00f3n (1.119) (238) Variaci\u00f3n cartera valores (3) (14) Diferencias de cambio 2.213<span class=\"ls0\"> </span>(361) Resultado por venta activos fijos (22) 1.344<span class=\"ls0\"> </span>Resultado ventas existencias (1.072) (4.174) Resultado ventas act. financi<span class=\"_ _2\"></span>eros<span class=\"_ _5\"></span> (1.040) (10) Deterioro de inmovilizado financiero 166<span class=\"ls0\"> </span>438<span class=\"ls0\"> </span>Diferimiento beneficios ejercicios anteriores (2.256) -  TOTAL (6.100) (2.046)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "NOTA 19. PATRIMONIO NETO <span class=\"ff1\"> </span>19.1) Capital Social A <span class=\"_ _14\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>diciem<span class=\"_ _2\"></span>bre <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024, <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>Capital <span class=\"_ _b\"></span>Social <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>sociedad <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _14\"> </span>representado <span class=\"_ _14\"></span>por 32.000.000 <span class=\"_ _22\"></span>acciones <span class=\"_ _22\"></span>ordinarias <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>1 <span class=\"_ _22\"></span>euro <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>nominal <span class=\"_ _22\"></span>cada <span class=\"_ _22\"></span>una, <span class=\"_ _22\"></span>totalmente <span class=\"_ _22\"></span>suscritas <span class=\"_ _22\"></span>y desembolsadas. <span class=\"_ _6\"></span>Todas <span class=\"_ _6\"></span>estas <span class=\"_ _6\"></span>acciones <span class=\"_ _22\"></span>gozan <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>mismos <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>pol\u00edticos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>econ\u00f3micos. La <span class=\"_ _5\"></span>tot<span class=\"_ _5\"></span>alidad <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>admitidas <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cotizaci\u00f3n <span class=\"_ _5\"></span>of<span class=\"_ _5\"></span>icial <span class=\"_ _5\"></span>en el mercado continuo espa\u00f1ol, tal y como se indica en la nota 19.<span class=\"ls8\">10<span class=\"_ _5\"></span></span>. A <span class=\"_ _6\"></span>31<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>accionistas <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>participaci\u00f3n <span class=\"_ _22\"></span>superior <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>10% <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>ciento son: 1.<span class=\"ls0\">- <span class=\"_ _17\"> </span>Jos\u00e9  Al<span class=\"_ _2\"></span>berto <span class=\"_ _17\"> </span>Barreras <span class=\"_ _18\"> </span>Barreras  que,  de <span class=\"_ _18\"> </span>forma  indirecta,  a <span class=\"_ _18\"> </span>trav\u00e9s <span class=\"_ _17\"> </span>de  o<span class=\"_ _2\"></span>tras  socieda<span class=\"_ _2\"></span>des </span>vinculadas, <span class=\"_ _5\"></span>es titular de <span class=\"_ _5\"></span>29.<span class=\"ls3\">29</span>5.988 <span class=\"_ _5\"></span>acciones, representativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>91,55 % <span class=\"_ _5\"></span>del cap<span class=\"_ _5\"></span>ital seg\u00fan el siguiente detalle: Sociedad N\u00ba acciones % s/ total Metambiente, S.A. 15.219.545 47,56% Luxcartera 8.000.000 25,00% Astilleros San Enrique, S.L. 15<span class=\"ls0\">8.000 </span>0,49% Marina Meridional, S.A. 460.000 1,44% Metagesti\u00f3n, S.L. 200.000 0,63% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. 5.258.443 16,43% Total 29.29<span class=\"ls0\">5</span>.988<span class=\"ls0\"> </span>91,55% El 12 de marzo de 2<span class=\"_ _2\"></span>014 Jos\u00e9 Alberto Barreras<span class=\"_ _2\"></span> Barreras y Gesti\u00f3n de <span class=\"_ _2\"></span>Negocios Argos llegaron a<span class=\"_ _2\"></span> un acuerdo <span class=\"_ _2\"></span>verbal sobre <span class=\"_ _9\"></span>el ejercicio concertado <span class=\"_ _2\"></span>de sus <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>de voto e<span class=\"_ _2\"></span>n Montebalito, S.A.,<span class=\"_ _9\"></span> en vir<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ud <span class=\"_ _9\"></span>del cual<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Gesti\u00f3n <span class=\"_ _9\"></span>de Negocios<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Argos, <span class=\"_ _9\"></span>S.A. cedi\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>discrecionalidad <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>su voto <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>D. <span class=\"_ _9\"></span>Jos\u00e9<span class=\"_ _3c\"> </span>Alberto Barreras <span class=\"_ _5\"></span>Barreras. Por <span class=\"_ _5\"></span>tanto, <span class=\"_ _5\"></span>el porcentaje <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>votos de <span class=\"_ _5\"></span>Gesti\u00f3n de <span class=\"_ _5\"></span>Negocios Argo<span class=\"_ _5\"></span>s de forma directa e indirecta es de un 43,<span class=\"ls8\">36<span class=\"_ _5\"></span><span class=\"lse\">%.</span></span> Nombre o Deno<span class=\"_ _2\"></span>minaci\u00f3n Social del titular i<span class=\"_ _2\"></span>ndirecto \u00faltimo de la participaci\u00f3n Nombre o Deno<span class=\"_ _2\"></span>minaci\u00f3n Social del titular de l<span class=\"_ _2\"></span>a participaci\u00f3n N\u00ba derechos de voto directos N\u00ba derechos de voto indirecto<span class=\"_ _2\"></span>s Total, N\u00ba derechos de voto % de control sobre las acciones de Montebalito D. Jos\u00e9 Albe<span class=\"_ _2\"></span>rto Barreras B<span class=\"_ _2\"></span>arreras Cartera Me<span class=\"_ _2\"></span>ridional, S.A. -  15.419.545 15.419.545 48,19% Gesti\u00f3n <span class=\"_ _2\"></span>de Negocios Argos, S.A. (1)<span class=\"_ _2\"></span> 5.258.443 8.618.000 13.876.443 43,36% TOTAL, GENER<span class=\"_ _2\"></span>AL 5.258.443 24.035.545 29.293.988 91,55% (1)Acci\u00f3n <span class=\"_ _2\"></span>concertada c<span class=\"_ _2\"></span>on Gesti\u00f3n de Negoci<span class=\"_ _2\"></span>os Argos, S.A. 2.<span class=\"ls0\">- CARTERA <span class=\"_ _5\"></span>MERIDIONAL, <span class=\"_ _5\"></span>S.A., <span class=\"_ _6\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _5\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>titular <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span><span class=\"ls8\">15</span>.419.545 <span class=\"_ _6\"></span>acciones, </span>representativas del 48,<span class=\"ls8\">19</span>%<span class=\"_ _5\"></span> del capital. El detalle de la participaci\u00f3n i<span class=\"_ _2\"></span>ndirecta es el siguiente: Titulares derechos de votos indirectos Titulares derechos de votos directos N\u00ba derechos de voto directos % de control Metambiente, S.A. Metambiente, S.A. 15.219.545 47,56% Metambiente, S.A. Metagesti\u00f3n, S.L. 200.000 0,63% TOTAL, GENERAL 15.419.545<span class=\"ls0\"> </span>48,19% 3.- <span class=\"_ _6\"></span>GESTION <span class=\"_ _6\"></span>DE <span class=\"_ _6\"></span>NEGOCIOS <span class=\"_ _6\"></span>ARGOS, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>irecta <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>itular <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span><span class=\"ls3\">13.87</span>6.443 acciones, <span class=\"_ _22\"></span>representativas <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>43,<span class=\"ls3\">36</span>% <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>capital. <span class=\"_ _6\"></span>El <span class=\"_ _22\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>participaci\u00f3n <span class=\"_ _22\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _f\"></span>la siguiente: Titulares derechos de votos Titulares derechos de votos directos N\u00ba derechos de voto directos % de control Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. 5.258.443 16,43% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Marina Meridional, S.A. 460.000 1,44% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Luxcartera 8.000.000 25,00% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Astilleros San Enrique, S.L. 15<span class=\"ls0\">8.000 </span>0,49% TOTAL GENERAL 13.87<span class=\"ls0\">6</span>.443<span class=\"ls0\"> </span>43,36% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "NOTA 19. PATRIMONIO NETO <span class=\"ff1\"> </span>19.1) Capital Social A <span class=\"_ _14\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>diciem<span class=\"_ _2\"></span>bre <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"></span>2025 <span class=\"_ _b\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024, <span class=\"_ _b\"></span>el <span class=\"_ _14\"></span>Capital <span class=\"_ _b\"></span>Social <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>sociedad <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _14\"> </span>representado <span class=\"_ _14\"></span>por 32.000.000 <span class=\"_ _22\"></span>acciones <span class=\"_ _22\"></span>ordinarias <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>1 <span class=\"_ _22\"></span>euro <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>nominal <span class=\"_ _22\"></span>cada <span class=\"_ _22\"></span>una, <span class=\"_ _22\"></span>totalmente <span class=\"_ _22\"></span>suscritas <span class=\"_ _22\"></span>y desembolsadas. <span class=\"_ _6\"></span>Todas <span class=\"_ _6\"></span>estas <span class=\"_ _6\"></span>acciones <span class=\"_ _22\"></span>gozan <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>mismos <span class=\"_ _6\"></span>derechos <span class=\"_ _6\"></span>pol\u00edticos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>econ\u00f3micos. La <span class=\"_ _5\"></span>tot<span class=\"_ _5\"></span>alidad <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>acciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>admitidas <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>cotizaci\u00f3n <span class=\"_ _5\"></span>of<span class=\"_ _5\"></span>icial <span class=\"_ _5\"></span>en el mercado continuo espa\u00f1ol, tal y como se indica en la nota 19.<span class=\"ls8\">10<span class=\"_ _5\"></span></span>.   A <span class=\"_ _6\"></span>31<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _6\"></span>los <span class=\"_ _22\"></span>accionistas <span class=\"_ _22\"></span>con <span class=\"_ _22\"></span>una <span class=\"_ _22\"></span>participaci\u00f3n <span class=\"_ _22\"></span>superior <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>10% <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>ciento son: 1.<span class=\"ls0\">- <span class=\"_ _17\"> </span>Jos\u00e9  Al<span class=\"_ _2\"></span>berto <span class=\"_ _17\"> </span>Barreras <span class=\"_ _18\"> </span>Barreras  que,  de <span class=\"_ _18\"> </span>forma  indirecta,  a <span class=\"_ _18\"> </span>trav\u00e9s <span class=\"_ _17\"> </span>de  o<span class=\"_ _2\"></span>tras  socieda<span class=\"_ _2\"></span>des </span>vinculadas, <span class=\"_ _5\"></span>es titular de <span class=\"_ _5\"></span>29.<span class=\"ls3\">29</span>5.988 <span class=\"_ _5\"></span>acciones, representativas <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>91,55 % <span class=\"_ _5\"></span>del cap<span class=\"_ _5\"></span>ital seg\u00fan el siguiente detalle: Sociedad N\u00ba acciones % s/ total Metambiente, S.A. 15.219.545 47,56% Luxcartera 8.000.000 25,00% Astilleros San Enrique, S.L. 15<span class=\"ls0\">8.000 </span>0,49% Marina Meridional, S.A. 460.000 1,44% Metagesti\u00f3n, S.L. 200.000 0,63% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. 5.258.443 16,43% Total 29.29<span class=\"ls0\">5</span>.988<span class=\"ls0\"> </span>91,55% El 12 de marzo de 2<span class=\"_ _2\"></span>014 Jos\u00e9 Alberto Barreras<span class=\"_ _2\"></span> Barreras y Gesti\u00f3n de <span class=\"_ _2\"></span>Negocios Argos llegaron a<span class=\"_ _2\"></span> un acuerdo <span class=\"_ _2\"></span>verbal sobre <span class=\"_ _9\"></span>el ejercicio concertado <span class=\"_ _2\"></span>de sus <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>de voto e<span class=\"_ _2\"></span>n Montebalito, S.A.,<span class=\"_ _9\"></span> en vir<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ud <span class=\"_ _9\"></span>del cual<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Gesti\u00f3n <span class=\"_ _9\"></span>de Negocios<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Argos, <span class=\"_ _9\"></span>S.A. cedi\u00f3 <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>discrecionalidad <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>su voto <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>D. <span class=\"_ _9\"></span>Jos\u00e9<span class=\"_ _3c\"> </span>Alberto Barreras <span class=\"_ _5\"></span>Barreras. Por <span class=\"_ _5\"></span>tanto, <span class=\"_ _5\"></span>el porcentaje <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>votos de <span class=\"_ _5\"></span>Gesti\u00f3n de <span class=\"_ _5\"></span>Negocios Argo<span class=\"_ _5\"></span>s de forma directa e indirecta es de un 43,<span class=\"ls8\">36<span class=\"_ _5\"></span><span class=\"lse\">%.</span></span> Nombre o Deno<span class=\"_ _2\"></span>minaci\u00f3n Social del titular i<span class=\"_ _2\"></span>ndirecto \u00faltimo de la participaci\u00f3n Nombre o Deno<span class=\"_ _2\"></span>minaci\u00f3n Social del titular de l<span class=\"_ _2\"></span>a participaci\u00f3n N\u00ba derechos de voto directos N\u00ba derechos de voto indirecto<span class=\"_ _2\"></span>s Total, N\u00ba derechos de voto % de control sobre las acciones de Montebalito D. Jos\u00e9 Albe<span class=\"_ _2\"></span>rto Barreras B<span class=\"_ _2\"></span>arreras Cartera Me<span class=\"_ _2\"></span>ridional, S.A. -  15.419.545 15.419.545 48,19% Gesti\u00f3n <span class=\"_ _2\"></span>de Negocios Argos, S.A. (1)<span class=\"_ _2\"></span> 5.258.443 8.618.000 13.876.443 43,36% TOTAL, GENER<span class=\"_ _2\"></span>AL 5.258.443 24.035.545 29.293.988 91,55% (1)Acci\u00f3n <span class=\"_ _2\"></span>concertada c<span class=\"_ _2\"></span>on Gesti\u00f3n de Negoci<span class=\"_ _2\"></span>os Argos, S.A. 2.<span class=\"ls0\">- CARTERA <span class=\"_ _5\"></span>MERIDIONAL, <span class=\"_ _5\"></span>S.A., <span class=\"_ _6\"></span>qu<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _5\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>titular <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span><span class=\"ls8\">15</span>.419.545 <span class=\"_ _6\"></span>acciones, </span>representativas del 48,<span class=\"ls8\">19</span>%<span class=\"_ _5\"></span> del capital. El detalle de la participaci\u00f3n i<span class=\"_ _2\"></span>ndirecta es el siguiente: Titulares derechos de votos indirectos Titulares derechos de votos directos N\u00ba derechos de voto directos % de control Metambiente, S.A. Metambiente, S.A. 15.219.545 47,56% Metambiente, S.A. Metagesti\u00f3n, S.L. 200.000 0,63% TOTAL, GENERAL 15.419.545<span class=\"ls0\"> </span>48,19% 3.- <span class=\"_ _6\"></span>GESTION <span class=\"_ _6\"></span>DE <span class=\"_ _6\"></span>NEGOCIOS <span class=\"_ _6\"></span>ARGOS, <span class=\"_ _6\"></span>que <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>forma <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>irecta <span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>itular <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span><span class=\"ls3\">13.87</span>6.443 acciones, <span class=\"_ _22\"></span>representativas <span class=\"_ _6\"></span>del <span class=\"_ _f\"></span>43,<span class=\"ls3\">36</span>% <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>capital. <span class=\"_ _6\"></span>El <span class=\"_ _22\"></span>detalle <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>participaci\u00f3n <span class=\"_ _22\"></span>indirecta <span class=\"_ _6\"></span>es <span class=\"_ _f\"></span>la siguiente: Titulares derechos de votos Titulares derechos de votos directos N\u00ba derechos de voto directos % de control Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. 5.258.443 16,43% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Marina Meridional, S.A. 460.000 1,44% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Luxcartera 8.000.000 25,00% Gesti\u00f3n de Negocios Argos, S.A<span class=\"_ _2\"></span>. Astilleros San Enrique, S.L. 15<span class=\"ls0\">8.000 </span>0,49% TOTAL GENERAL 13.87<span class=\"ls0\">6</span>.443<span class=\"ls0\"> </span>43,36% 19.2) Prima de Emisi\u00f3n<span class=\"ff1\"> </span>El Texto Refundido de la <span class=\"_ _2\"></span>Ley de Sociedades de Capital permite expresamente la utilizaci\u00f3n del<span class=\"_ _2\"></span> saldo de <span class=\"_ _2\"></span>la p<span class=\"_ _2\"></span>rima d<span class=\"_ _2\"></span>e emisi\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la am<span class=\"_ _2\"></span>pliaci\u00f3n d<span class=\"_ _2\"></span>e capital <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o establece <span class=\"_ _9\"></span>restricci\u00f3n espec\u00edfica alguna <span class=\"_ _5\"></span>en cuanto <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>disponibilidad <span class=\"_ _5\"></span>de dicho <span class=\"_ _5\"></span>saldo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>siempre <span class=\"_ _5\"></span>y cuando, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>consecuencia de su <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>istribuci\u00f3n, <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se si<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>\u00faen <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>fondos <span class=\"_ _9\"></span>propios <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>debajo <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>cifra del capital social.<span class=\"ffc\"> </span>La <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>rima <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>emisi\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>2<span class=\"_ _2\"></span>025 <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _b\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>77.857 <span class=\"_ _f\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>eu<span class=\"_ _5\"></span>ros, respectivamente.  19.3) Reserva Legal De  acuerdo  c<span class=\"_ _2\"></span>on  el <span class=\"_ _17\"> </span>Texto  Refundido <span class=\"_ _17\"> </span>de  la <span class=\"_ _17\"> </span>Ley <span class=\"_ _17\"> </span>de  Sociedades  d<span class=\"_ _2\"></span>e  Capital, <span class=\"_ _17\"> </span>cada  a\u00f1o <span class=\"_ _17\"> </span>debe destinarse el <span class=\"_ _5\"></span>10% del <span class=\"_ _5\"></span>beneficio del <span class=\"_ _5\"></span>ejercicio a <span class=\"_ _5\"></span>dotar la <span class=\"_ _5\"></span>reserva <span class=\"_ _5\"></span>legal hasta que <span class=\"_ _5\"></span>\u00e9sta alcance, <span class=\"_ _5\"></span>al menos, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _5\"></span>social. <span class=\"_ _5\"></span>La <span class=\"_ _6\"></span>reserva <span class=\"_ _5\"></span>legal <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>odr\u00e1 <span class=\"_ _5\"></span>ut<span class=\"_ _5\"></span>ilizarse p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>umen<span class=\"_ _5\"></span>tar <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _5\"></span>en la <span class=\"_ _b\"></span>parte <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>saldo <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>excede <span class=\"_ _f\"></span>del <span class=\"_ _14\"></span>10% <span class=\"_ _f\"></span>del <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _b\"></span>ya <span class=\"_ _14\"></span>aumen<span class=\"_ _2\"></span>tado. <span class=\"_ _14\"></span>S<span class=\"_ _2\"></span>alvo <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>finali<span class=\"_ _2\"></span>dad mencionada <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social, <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>reserva <span class=\"_ _6\"></span>s\u00f3lo podr\u00e1 <span class=\"_ _14\"> </span>destinarse <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>comp<span class=\"_ _5\"></span>ensaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>p\u00e9rdidas <span class=\"_ _18\"> </span>y <span class=\"_ _14\"> </span>sie<span class=\"_ _5\"></span>mpre <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>no <span class=\"_ _18\"> </span>existan <span class=\"_ _14\"> </span>otras <span class=\"_ _18\"> </span>reservas disponibles <span class=\"_ _6\"></span>suficientes <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>tal <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>in. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _22\"></span>tiene dotada <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>reserva <span class=\"_ _18\"> </span>legal <span class=\"_ _14\"> </span>por <span class=\"_ _18\"> </span>import<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">4.63</span>5 <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>(<span class=\"ls3\">4.635</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el ejercicio 2024), la cual no est\u00e1 dotada en su totalidad. 19.4) Reserva de Inversi\u00f3n en Canarias A <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>tiene <span class=\"_ _6\"></span>dotaciones <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>reserva <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _5\"></span>en Canarias. 19<span class=\"ls3\">.5)</span><span class=\"ff1\"> </span>Reservas Voluntarias Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>dispone <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>reservas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>re d<span class=\"_ _5\"></span>isposici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de 28.<span class=\"ls3\">767</span> miles de euros (29.3<span class=\"ls3\">88</span> miles de euros al 31 de diciembre de 2024<span class=\"ls4\">).</span>  19.6) Reservas en Sociedades Consolidadas El detalle d<span class=\"_ _5\"></span>e las <span class=\"_ _5\"></span>reservas en <span class=\"_ _5\"></span>Sociedades Consolidadas es <span class=\"_ _5\"></span>la que <span class=\"_ _5\"></span>se muestra a <span class=\"_ _5\"></span>continuaci\u00f3n, en miles euros: Sociedad Miles de Euros Reservas en Sociedades Consolidadas 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>DESARROLLOS TURISTICOS MOGAN 1.908 (19) CLUB MERIDIONAL DOIS, S.L. 27<span class=\"ls0\"> </span>(4) CONSORCIO INMOBILIARIO DUMONT, S.L. (60) (60) INMOBILIARIA ASTRA, S.A. 6.277 6.069 INMOBILIARIA MERIDIONAL MARRUECOS, S.A. (2.922) (4.248) INMOBILIARIA PENINSULAR, S.L. (80) (69) INVERCASA, S.L. (2.143) (1.821) RESIDENCIAL CANDELA 7 1 INVERSIONES VEIRAMAR, S.L. (6) (6) METAMBIENTE PANAMA, S.A. 3.637 3.762 MONTEBALITO BRASIL, S.A. (6.928) (6.907) MONTEBALITO CANARIAS, S.L. 417<span class=\"ls0\"> </span>406<span class=\"ls0\"> </span>DESARROLLOS INMOBILIARIOS ARQUINEGU\u00cdN - 14<span class=\"ls0\"> </span>MONTEBALITO EUROPA, S.L. (8.746) (9.554) MONTEBALITO GERMAN FUND (82) (82) MONTEILLUNUM, S.A. (1.177) (1.166) PATRIMONIAL BALITO, S.L. 6.192 5.460 PLAYFUL SPACE, S.L. (1<span class=\"ls0\">6) </span>(14) RESIDENCIAL ANTIOQU\u00cdA, S.L. - (9) RESIDENCIAL APOLO, S.L. (5<span class=\"ls0\">) </span>- RESIDENCIAL PALERMO, S.L. (4) (3) RESIDENCIAL QUINTANA, S.L. 27<span class=\"ls0\"> </span>(5) RESIDENCIAL VIRIDIANA, S.L. 385<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>INMOBILIARIA MERIDIONA GALLEGA 711<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>RESIDENCIAL CIES 1.096 868<span class=\"ls0\"> </span>PLAZA COMPOSTELA 17 124<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>RESIDENCIAL CARAMI\u00d1AL (1) (1) SAN AGUSTIN REALTY, S.L. (315) (309) SARL MERIDIONAL PYRENNES (2.826) (2.847) TALIA 2 DEVELOPMENT (4.644) (4.205) VEIRAMAR, S.A. (9.358) (7.957) Total (18.505) (21.613)<span class=\"_ _3c\"> </span>19.7<span class=\"ls13\">) </span>Limitaciones a la distribuci\u00f3n de dividendos Conforme a lo establecido en <span class=\"_ _2\"></span>la legislaci\u00f3n vigente, <span class=\"_ _2\"></span>\u00fanicamente pueden repartirse <span class=\"_ _2\"></span>dividendos con cargo <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>resultado del <span class=\"_ _5\"></span>ejercicio o <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reservas de libre <span class=\"_ _5\"></span>disposici\u00f3n, <span class=\"_ _5\"></span>si el valor <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Patrimonio Neto <span class=\"_ _14\"></span>no <span class=\"_ _b\"></span>es <span class=\"_ _14\"> </span>o, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nsecuencia <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>reparto, <span class=\"_ _14\"> </span>no <span class=\"_ _14\"></span>resulta <span class=\"_ _b\"></span>ser <span class=\"_ _14\"> </span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _18\"> </span>Capital <span class=\"_ _14\"> </span>Social. <span class=\"_ _14\"></span>A <span class=\"_ _b\"></span>estos efectos, <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>b<span class=\"_ _5\"></span>eneficios <span class=\"_ _6\"></span>imputados <span class=\"_ _22\"></span>directamente <span class=\"_ _6\"></span>al <span class=\"_ _b\"></span>Patrimonio <span class=\"_ _22\"></span>Neto <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>podr\u00e1n <span class=\"_ _22\"></span>ser <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de distribuci\u00f3n. No <span class=\"_ _14\"> </span>deben <span class=\"_ _14\"></span>distribuirse <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>videndos <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>reduzcan <span class=\"_ _b\"></span>el <span class=\"_ _18\"> </span>importe <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>reservas <span class=\"_ _14\"></span>disponibles<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>por debajo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>otal <span class=\"_ _9\"></span>de los <span class=\"_ _9\"></span>saldos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>investigaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>desarrollo <span class=\"_ _9\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _9\"></span>figuren <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance. Durante <span class=\"_ _9\"></span>el eje<span class=\"_ _2\"></span>rcicio <span class=\"_ _9\"></span>20<span class=\"_ _5\"></span>25, <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>alizado <span class=\"_ _9\"></span>ninguna <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>istribuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>dividendos<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Sociedad dominante<span class=\"ls13\">. </span> 19.8<span class=\"ls13\">) </span>Acciones propias en cartera El <span class=\"_ _d\"> </span>movimiento <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _c\"> </span>acciones <span class=\"_ _d\"> </span>propias <span class=\"_ _d\"> </span>adquiri<span class=\"_ _2\"></span>das <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _c\"> </span>empresas <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _d\"> </span>durante <span class=\"_ _c\"> </span>los ejercicios 2025 <span class=\"ls21\">y <span class=\"_ _5\"></span></span>2024 es el siguiente:<span class=\"ff2\"> </span>A\u00f1o 2025 No ha habido movimientos A\u00f1o 2024 Valor Euros Saldo 2023<span class=\"_ _2\"></span> Entradas Salidas Saldo 2024 N\u00ba Acciones Coste (mil<span class=\"_ _2\"></span>es de euros) N\u00ba Acciones Coste (mil<span class=\"_ _2\"></span>es de euros) N\u00ba Acciones Coste Medi<span class=\"_ _2\"></span>o (miles de euros)<span class=\"_ _2\"></span> N\u00ba Acciones Coste (mil<span class=\"_ _2\"></span>es de euros) Montebalito<span class=\"_ _2\"></span> 10.000 14<span class=\"ls0\"> </span>-  -  (10.000) (14) - - El <span class=\"_ _f\"></span>poseedor <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>autocartera <span class=\"_ _b\"></span>a <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>diciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2024, <span class=\"_ _f\"></span>er<span class=\"_ _5\"></span>a <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _22\"></span>f<span class=\"_ _5\"></span>ilial <span class=\"_ _f\"></span>Inmobiliaria Meridional Gallega. 19.9<span class=\"ls13\">) </span>Ajustes por cambio de valor El <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>etalle <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>ajustes <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>cambio <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>valor <span class=\"_ _f\"></span>al <span class=\"_ _22\"></span>31 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>diciembre <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de euros es el siguiente: Ajustes camb<span class=\"_ _2\"></span>io de valor<span class=\"_ _2\"></span> 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Diferencias de<span class=\"_ _2\"></span> conversi<span class=\"_ _2\"></span>\u00f3n  (3.112) (1.695) (3.112) (1.695) Las <span class=\"_ _5\"></span>diferencias <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>conversi\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>corresponden <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>efecto <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>tipos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>cambio <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>los elementos <span class=\"_ _6\"></span>patrimoniales <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>resultados <span class=\"_ _6\"></span>generados <span class=\"_ _5\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>sociedades <span class=\"_ _6\"></span>pertenecientes <span class=\"_ _6\"></span>al <span class=\"_ _6\"></span>Grupo domiciliadas <span class=\"_ _f\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>Rumania, <span class=\"_ _b\"></span>Rep\u00fablica <span class=\"_ _b\"></span>Dominicana, <span class=\"_ _f\"></span>Brasil, <span class=\"_ _f\"></span>Chile<span class=\"_ _5\"></span>, <span class=\"_ _f\"></span>M<span class=\"_ _5\"></span>arruecos <span class=\"_ _f\"></span>y <span class=\"_ _b\"></span>Panam\u00e1 <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la conversi\u00f3n de su moneda funcional a euros<span class=\"_ _5\"></span>. 19.<span class=\"ls8\">10</span> <span class=\"_ _5\"></span>Evoluci\u00f3n burs\u00e1til La evoluci\u00f3n de sus acciones en el mercado contin<span class=\"_ _2\"></span>uo se puede resumir en el siguiente cuadro: EVOLUCI\u00d3N DE LA ACCI\u00d3N DURANTE EL A\u00d1O 2025 N\u00famero de acciones admitidas a cotizaci\u00f3n 32.000.000 Volumen negociado (Miles Euros) 1.703.590 D\u00edas de negociaci\u00f3n 203<span class=\"ls0\"> </span>Precio de cierre 2024 (Euros) 1,32 Precio de cierre 2025 (Euros) 1,71 Cotizaci\u00f3n m\u00e1xima 2025 (Euros) 1,93 Cotizaci\u00f3n m\u00ednima 2025 (Euros) 1,28 Precio medio ponderado (Euros) 1,55 Volumen medio diario (n\u00ba. de acciones) 4.208 Liquidez (Acc. negociadas/capital) 5,32% ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "19.2) Prima de Emisi\u00f3n<span class=\"ff1\"> </span>El Texto Refundido de la <span class=\"_ _2\"></span>Ley de Sociedades de Capital permite expresamente la utilizaci\u00f3n del<span class=\"_ _2\"></span> saldo de <span class=\"_ _2\"></span>la p<span class=\"_ _2\"></span>rima d<span class=\"_ _2\"></span>e emisi\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la am<span class=\"_ _2\"></span>pliaci\u00f3n d<span class=\"_ _2\"></span>e capital <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>o establece <span class=\"_ _9\"></span>restricci\u00f3n espec\u00edfica alguna <span class=\"_ _5\"></span>en cuanto <span class=\"_ _5\"></span>a la <span class=\"_ _5\"></span>disponibilidad <span class=\"_ _5\"></span>de dicho <span class=\"_ _5\"></span>saldo<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>siempre <span class=\"_ _5\"></span>y cuando, <span class=\"_ _5\"></span>como <span class=\"_ _5\"></span>consecuencia de su <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>istribuci\u00f3n, <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se si<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>\u00faen <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>fondos <span class=\"_ _9\"></span>propios <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ominante <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>debajo <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>cifra del capital social.<span class=\"ffc\"> </span>La <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>rima <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>emisi\u00f3n <span class=\"_ _b\"></span>al <span class=\"_ _f\"></span>31 <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>2<span class=\"_ _2\"></span>025 <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _b\"></span></span>2024 <span class=\"_ _b\"></span>asciende <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>77.857 <span class=\"_ _f\"></span>miles <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>eu<span class=\"_ _5\"></span>ros, respectivamente.  19.3) Reserva Legal De  acuerdo  c<span class=\"_ _2\"></span>on  el <span class=\"_ _17\"> </span>Texto  Refundido <span class=\"_ _17\"> </span>de  la <span class=\"_ _17\"> </span>Ley <span class=\"_ _17\"> </span>de  Sociedades  d<span class=\"_ _2\"></span>e  Capital, <span class=\"_ _17\"> </span>cada  a\u00f1o <span class=\"_ _17\"> </span>debe destinarse el <span class=\"_ _5\"></span>10% del <span class=\"_ _5\"></span>beneficio del <span class=\"_ _5\"></span>ejercicio a <span class=\"_ _5\"></span>dotar la <span class=\"_ _5\"></span>reserva <span class=\"_ _5\"></span>legal hasta que <span class=\"_ _5\"></span>\u00e9sta alcance, <span class=\"_ _5\"></span>al menos, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _5\"></span>social. <span class=\"_ _5\"></span>La <span class=\"_ _6\"></span>reserva <span class=\"_ _5\"></span>legal <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>odr\u00e1 <span class=\"_ _5\"></span>ut<span class=\"_ _5\"></span>ilizarse p<span class=\"_ _5\"></span>ara <span class=\"_ _5\"></span>a<span class=\"_ _5\"></span>umen<span class=\"_ _5\"></span>tar <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>capital <span class=\"_ _5\"></span>en la <span class=\"_ _b\"></span>parte <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>su <span class=\"_ _b\"></span>saldo <span class=\"_ _b\"></span>que <span class=\"_ _14\"></span>excede <span class=\"_ _f\"></span>del <span class=\"_ _14\"></span>10% <span class=\"_ _f\"></span>del <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _b\"></span>ya <span class=\"_ _14\"></span>aumen<span class=\"_ _2\"></span>tado. <span class=\"_ _14\"></span>S<span class=\"_ _2\"></span>alvo <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>finali<span class=\"_ _2\"></span>dad mencionada <span class=\"_ _6\"></span>anteriormente, <span class=\"_ _6\"></span>y <span class=\"_ _6\"></span>mientras <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>supere <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>20% <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>capital <span class=\"_ _6\"></span>social, <span class=\"_ _6\"></span>esta <span class=\"_ _6\"></span>reserva <span class=\"_ _6\"></span>s\u00f3lo podr\u00e1 <span class=\"_ _14\"> </span>destinarse <span class=\"_ _18\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>comp<span class=\"_ _5\"></span>ensaci\u00f3n <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>p\u00e9rdidas <span class=\"_ _18\"> </span>y <span class=\"_ _14\"> </span>sie<span class=\"_ _5\"></span>mpre <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>no <span class=\"_ _18\"> </span>existan <span class=\"_ _14\"> </span>otras <span class=\"_ _18\"> </span>reservas disponibles <span class=\"_ _6\"></span>suficientes <span class=\"_ _6\"></span>para <span class=\"_ _6\"></span>tal <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>in. <span class=\"_ _6\"></span>Al <span class=\"_ _22\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>Sociedad <span class=\"_ _6\"></span>Dominante <span class=\"_ _22\"></span>tiene dotada <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>reserva <span class=\"_ _18\"> </span>legal <span class=\"_ _14\"> </span>por <span class=\"_ _18\"> </span>import<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">4.63</span>5 <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _18\"> </span>(<span class=\"ls3\">4.635</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _14\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el ejercicio 2024), la cual no est\u00e1 dotada en su totalidad. 19.4) Reserva de Inversi\u00f3n en Canarias A <span class=\"_ _5\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _22\"></span>2025 <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024, <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>no <span class=\"_ _5\"></span>tiene <span class=\"_ _6\"></span>dotaciones <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>reserva <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>inversi\u00f3n <span class=\"_ _5\"></span>en Canarias. 19<span class=\"ls3\">.5)</span><span class=\"ff1\"> </span>Reservas Voluntarias Al <span class=\"_ _5\"></span>31 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>2025 <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>dispone <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>reservas <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>lib<span class=\"_ _5\"></span>re d<span class=\"_ _5\"></span>isposici\u00f3n <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>de 28.<span class=\"ls3\">767</span> miles de euros (29.3<span class=\"ls3\">88</span> miles de euros al 31 de diciembre de 2024<span class=\"ls4\">).</span>  19.6) Reservas en Sociedades Consolidadas El detalle d<span class=\"_ _5\"></span>e las <span class=\"_ _5\"></span>reservas en <span class=\"_ _5\"></span>Sociedades Consolidadas es <span class=\"_ _5\"></span>la que <span class=\"_ _5\"></span>se muestra a <span class=\"_ _5\"></span>continuaci\u00f3n, en miles euros: Sociedad Miles de Euros Reservas en Sociedades Consolidadas 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>DESARROLLOS TURISTICOS MOGAN 1.908 (19) CLUB MERIDIONAL DOIS, S.L. 27<span class=\"ls0\"> </span>(4) CONSORCIO INMOBILIARIO DUMONT, S.L. (60) (60) INMOBILIARIA ASTRA, S.A. 6.277 6.069 INMOBILIARIA MERIDIONAL MARRUECOS, S.A. (2.922) (4.248) INMOBILIARIA PENINSULAR, S.L. (80) (69) INVERCASA, S.L. (2.143) (1.821) RESIDENCIAL CANDELA 7 1 INVERSIONES VEIRAMAR, S.L. (6) (6) METAMBIENTE PANAMA, S.A. 3.637 3.762 MONTEBALITO BRASIL, S.A. (6.928) (6.907) MONTEBALITO CANARIAS, S.L. 417<span class=\"ls0\"> </span>406<span class=\"ls0\"> </span>DESARROLLOS INMOBILIARIOS ARQUINEGU\u00cdN - 14<span class=\"ls0\"> </span>MONTEBALITO EUROPA, S.L. (8.746) (9.554) MONTEBALITO GERMAN FUND (82) (82) MONTEILLUNUM, S.A. (1.177) (1.166) PATRIMONIAL BALITO, S.L. 6.192 5.460 PLAYFUL SPACE, S.L. (1<span class=\"ls0\">6) </span>(14) RESIDENCIAL ANTIOQU\u00cdA, S.L. - (9) RESIDENCIAL APOLO, S.L. (5<span class=\"ls0\">) </span>- RESIDENCIAL PALERMO, S.L. (4) (3) RESIDENCIAL QUINTANA, S.L. 27<span class=\"ls0\"> </span>(5) RESIDENCIAL VIRIDIANA, S.L. 385<span class=\"ls0\"> </span>374<span class=\"ls0\"> </span>INMOBILIARIA MERIDIONA GALLEGA 711<span class=\"ls0\"> </span>662<span class=\"ls0\"> </span>RESIDENCIAL CIES 1.096 868<span class=\"ls0\"> </span>PLAZA COMPOSTELA 17 124<span class=\"ls0\"> </span>57<span class=\"ls0\"> </span>RESIDENCIAL CARAMI\u00d1AL (1) (1) SAN AGUSTIN REALTY, S.L. (315) (309) SARL MERIDIONAL PYRENNES (2.826) (2.847) TALIA 2 DEVELOPMENT (4.644) (4.205) VEIRAMAR, S.A. (9.358) (7.957) Total (18.505) (21.613)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "19.7<span class=\"ls13\">) </span>Limitaciones a la distribuci\u00f3n de dividendos Conforme a lo establecido en <span class=\"_ _2\"></span>la legislaci\u00f3n vigente, <span class=\"_ _2\"></span>\u00fanicamente pueden repartirse <span class=\"_ _2\"></span>dividendos con cargo <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>resultado del <span class=\"_ _5\"></span>ejercicio o <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>reservas de libre <span class=\"_ _5\"></span>disposici\u00f3n, <span class=\"_ _5\"></span>si el valor <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Patrimonio Neto <span class=\"_ _14\"></span>no <span class=\"_ _b\"></span>es <span class=\"_ _14\"> </span>o, <span class=\"_ _14\"></span>a <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>nsecuencia <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>reparto, <span class=\"_ _14\"> </span>no <span class=\"_ _14\"></span>resulta <span class=\"_ _b\"></span>ser <span class=\"_ _14\"> </span>inferior <span class=\"_ _b\"></span>al <span class=\"_ _18\"> </span>Capital <span class=\"_ _14\"> </span>Social. <span class=\"_ _14\"></span>A <span class=\"_ _b\"></span>estos efectos, <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>b<span class=\"_ _5\"></span>eneficios <span class=\"_ _6\"></span>imputados <span class=\"_ _22\"></span>directamente <span class=\"_ _6\"></span>al <span class=\"_ _b\"></span>Patrimonio <span class=\"_ _22\"></span>Neto <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>podr\u00e1n <span class=\"_ _22\"></span>ser <span class=\"_ _22\"></span>objeto <span class=\"_ _22\"></span>de distribuci\u00f3n. No <span class=\"_ _14\"> </span>deben <span class=\"_ _14\"></span>distribuirse <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>videndos <span class=\"_ _14\"></span>que <span class=\"_ _14\"></span>reduzcan <span class=\"_ _b\"></span>el <span class=\"_ _18\"> </span>importe <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>las<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>reservas <span class=\"_ _14\"></span>disponibles<span class=\"_ _2\"></span> <span class=\"_ _14\"> </span>por debajo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>otal <span class=\"_ _9\"></span>de los <span class=\"_ _9\"></span>saldos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>investigaci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _2\"></span>desarrollo <span class=\"_ _9\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _9\"></span>figuren <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>activo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance. Durante <span class=\"_ _9\"></span>el eje<span class=\"_ _2\"></span>rcicio <span class=\"_ _9\"></span>20<span class=\"_ _5\"></span>25, <span class=\"_ _9\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>ha <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>alizado <span class=\"_ _9\"></span>ninguna <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>istribuci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>dividendos<span class=\"_ _6\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Sociedad dominante<span class=\"ls13\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "NOTA 21. OTROS PASIVOS FINANCIEROS A CORTO Y LARGO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros pasivos financieros a l/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 2.801 6.529 Pasivos sobre arrendamientos operativos 771<span class=\"ls0\"> </span>- Fianzas recibidas l/p y otros pasivos 228<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>Subtotal 3.800<span class=\"ls0\"> </span>6.662<span class=\"ls0\"> </span>Otros pasivos financieros a c/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 7.035 1.781 Pasivos sobre arrendamientos operativos 118<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Fianzas recibidas l/p y otros pasivos 79<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Subtotal  7.232<span class=\"ls0\"> </span>1.949<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>En el a\u00f1o <span class=\"ls3\">202</span>4 Montebalito formaliz\u00f3<span class=\"_ _2\"></span> con la sociedad Grupo Satoc\u00e1n Tur\u00eds<span class=\"_ _2\"></span>tico un contrato de l\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito <span class=\"_ _2\"></span>hasta un <span class=\"_ _9\"></span>m\u00e1ximo de 8,4 mill<span class=\"_ _2\"></span>ones de <span class=\"_ _9\"></span>eu<span class=\"_ _5\"></span>ros con <span class=\"_ _9\"></span>el objetivo de <span class=\"_ _2\"></span>dotar de <span class=\"_ _2\"></span>liquidez para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>varias <span class=\"_ _22\"></span>parcelas <span class=\"_ _22\"></span>ubicadas <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>Etapa <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Sector <span class=\"_ _22\"></span>Pol\u00edgono <span class=\"_ _22\"></span>24 <span class=\"_ _f\"></span>S<span class=\"_ _5\"></span>AU <span class=\"_ _22\"></span>Calas (Planeamiento <span class=\"_ _b\"></span>Vigente <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Ayuntamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>Mog\u00e1n) <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>acometer <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>obras <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> urbanizaci\u00f3n del sector d\u00f3nd<span class=\"_ _5\"></span>e se ubican dichas parcelas. En un<span class=\"_ _5\"></span>a primera etapa, se <span class=\"_ _6\"></span>dispuso de 4,5 <span class=\"_ _c\"> </span>millones  de  euros  para <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compra  p<span class=\"_ _5\"></span>or  parte <span class=\"_ _c\"> </span>del  Grupo <span class=\"_ _c\"> </span>Satocan <span class=\"_ _c\"> </span>de  dichas <span class=\"_ _c\"> </span>parcelas, destin\u00e1ndose  el  resto  a<span class=\"_ _2\"></span>  las  obras  de  urbanizac<span class=\"_ _2\"></span>i\u00f3n  (3,9  millones <span class=\"_ _17\"> </span>de  euros)  qu<span class=\"_ _5\"></span>e,  a  31 <span class=\"_ _17\"> </span>de diciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _f\"></span>pendiente <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>disposici\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>cantidad <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>2,61 <span class=\"_ _f\"></span>millones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros<span class=\"_ _5\"></span>. <span class=\"_ _f\"></span>El pago total <span class=\"_ _9\"></span>de dicho p<span class=\"_ _2\"></span>r\u00e9stamo, incl<span class=\"_ _2\"></span>uido in<span class=\"_ _2\"></span>tereses <span class=\"_ _2\"></span>devengados, se <span class=\"_ _9\"></span>realiza<span class=\"_ _5\"></span><span class=\"ls30\">r\u00e1<span class=\"_ _5\"></span></span> a <span class=\"_ _9\"></span>ven<span class=\"_ _5\"></span>cimiento <span class=\"_ _2\"></span>antes del <span class=\"_ _5\"></span>15 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2026. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>realizar\u00eda <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cr\u00e9dito pendiente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>pago<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compra, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>prestamista, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 parcelas detallada en la nota 13 de la presente memoria consolidada. El detalle en funci\u00f3n de su clase y categor\u00eda es el s<span class=\"_ _2\"></span>iguiente<span class=\"_ _5\"></span>, en miles de euros: Clases Derivados y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 10.143 8.522 Pasivos sobre arrendamiento financiero 889<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>21.1) Pr\u00e9stamos empresas no financieras y otros aplazamientos El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipales <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>emp<span class=\"_ _5\"></span>resas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2025<span class=\"ls28\">, </span></span></span>en miles de euros, es el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.315 514<span class=\"ls0\"> </span>2.801 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>6.521 6.521 -  Total 9.836<span class=\"ls0\"> </span>7.035<span class=\"ls0\"> </span>2.801<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>307 <span class=\"_ _9\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span><span class=\"ls3\">212</span></span> <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls3\">2025</span> <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>respectivamente, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se corresponden <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>fianzas <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>otros<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>pasivos. <span class=\"_ _14\"> </span>Y <span class=\"_ _14\"></span>adicionalmente <span class=\"_ _b\"></span>pasivos <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"></span>arre<span class=\"_ _2\"></span>ndamientos operativos <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>889 <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span><span class=\"ls3\">89</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _14\"> </span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>ejerc<span class=\"_ _2\"></span>icios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024 respectivamente. El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de los <span class=\"_ _9\"></span>principales pr<span class=\"_ _2\"></span>\u00e9stamos d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>empresas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2024<span class=\"ls28\">, </span>en miles de euros, e<span class=\"ls18\">ra</span> el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.781 1.781 2.000 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>4.529 -  4.529 Total 8.310<span class=\"ls0\"> </span>1.781<span class=\"ls0\"> </span>6.529<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>185 <span class=\"_ _9\"></span>miles de euros que se corresponden con fianzas y otros pasivos.<span class=\"_ _3c\"> </span>En el ejercicio 2025 el <span class=\"_ _2\"></span>detalle por vencimientos, de <span class=\"_ _2\"></span>capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados es el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>3.774 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico 6.618 -  - - - - 6.618 Otros 79<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- - - - 307<span class=\"ls0\"> </span>7.326<span class=\"ls0\"> </span>857<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>10.699<span class=\"ls0\"> </span>En el ejercicio 2024 el <span class=\"_ _2\"></span>detalle por vencimientos, <span class=\"_ _2\"></span>de capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados e<span class=\"ls18\">ra</span> el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 823<span class=\"ls0\"> </span>2.017 1.227 - - - 4.067 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico -  4.664 - - - - 4.664 Otros 79<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>- - - - 212<span class=\"ls0\"> </span>902<span class=\"ls0\"> </span>6.814<span class=\"ls0\"> </span>1.227<span class=\"ls0\"> </span>- - - 8.943<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 el desglose de la variaci\u00f3n en los pasivos financieros es el siguiente:<span class=\"ff3\"> </span>Cambios flujos de efectivo Obtenci\u00f3n/P\u00e9rdida Control dependiente Variaciones tipos de cambio Otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Emisi\u00f3n 1.992 4.529 - - - - -  - 1.992 4.529 Amortizaci\u00f3n (466) (849) - - - - -  - (466) (849)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "NOTA 21. OTROS PASIVOS FINANCIEROS A CORTO Y LARGO PLAZO<span class=\"ff1\"> </span>La composici\u00f3n de este ep\u00edgrafe a 31 <span class=\"_ _2\"></span>de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de euros: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Otros pasivos financieros a l/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 2.801 6.529 Pasivos sobre arrendamientos operativos 771<span class=\"ls0\"> </span>- Fianzas recibidas l/p y otros pasivos 228<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>Subtotal 3.800<span class=\"ls0\"> </span>6.662<span class=\"ls0\"> </span>Otros pasivos financieros a c/p Pr\u00e9stamos empresas no financieras (Nota 21.2) 7.035 1.781 Pasivos sobre arrendamientos operativos 118<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Fianzas recibidas l/p y otros pasivos 79<span class=\"ls0\"> </span>79<span class=\"ls0\"> </span>Subtotal  7.232<span class=\"ls0\"> </span>1.949<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>En el a\u00f1o <span class=\"ls3\">202</span>4 Montebalito formaliz\u00f3<span class=\"_ _2\"></span> con la sociedad Grupo Satoc\u00e1n Tur\u00eds<span class=\"_ _2\"></span>tico un contrato de l\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito <span class=\"_ _2\"></span>hasta un <span class=\"_ _9\"></span>m\u00e1ximo de 8,4 mill<span class=\"_ _2\"></span>ones de <span class=\"_ _9\"></span>eu<span class=\"_ _5\"></span>ros con <span class=\"_ _9\"></span>el objetivo de <span class=\"_ _2\"></span>dotar de <span class=\"_ _2\"></span>liquidez para <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>varias <span class=\"_ _22\"></span>parcelas <span class=\"_ _22\"></span>ubicadas <span class=\"_ _22\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>Etapa <span class=\"_ _22\"></span>2 <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Sector <span class=\"_ _22\"></span>Pol\u00edgono <span class=\"_ _22\"></span>24 <span class=\"_ _f\"></span>S<span class=\"_ _5\"></span>AU <span class=\"_ _22\"></span>Calas (Planeamiento <span class=\"_ _b\"></span>Vigente <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Ayuntamiento <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>Mog\u00e1n) <span class=\"_ _f\"></span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>acometer <span class=\"_ _14\"></span>las <span class=\"_ _f\"></span>obras <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> urbanizaci\u00f3n del sector d\u00f3nd<span class=\"_ _5\"></span>e se ubican dichas parcelas. En un<span class=\"_ _5\"></span>a primera etapa, se <span class=\"_ _6\"></span>dispuso de 4,5 <span class=\"_ _c\"> </span>millones  de  euros  para <span class=\"_ _c\"> </span>la <span class=\"_ _c\"> </span>compra  p<span class=\"_ _5\"></span>or  parte <span class=\"_ _c\"> </span>del  Grupo <span class=\"_ _c\"> </span>Satocan <span class=\"_ _c\"> </span>de  dichas <span class=\"_ _c\"> </span>parcelas, destin\u00e1ndose  el  resto  a<span class=\"_ _2\"></span>  las  obras  de  urbanizac<span class=\"_ _2\"></span>i\u00f3n  (3,9  millones <span class=\"_ _17\"> </span>de  euros)  qu<span class=\"_ _5\"></span>e,  a  31 <span class=\"_ _17\"> </span>de diciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025, <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _f\"></span>pendiente <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>disposici\u00f3n<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>cantidad <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>2,61 <span class=\"_ _f\"></span>millones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>euros<span class=\"_ _5\"></span>. <span class=\"_ _f\"></span>El pago total <span class=\"_ _9\"></span>de dicho p<span class=\"_ _2\"></span>r\u00e9stamo, incl<span class=\"_ _2\"></span>uido in<span class=\"_ _2\"></span>tereses <span class=\"_ _2\"></span>devengados, se <span class=\"_ _9\"></span>realiza<span class=\"_ _5\"></span><span class=\"ls30\">r\u00e1<span class=\"_ _5\"></span></span> a <span class=\"_ _9\"></span>ven<span class=\"_ _5\"></span>cimiento <span class=\"_ _2\"></span>antes del <span class=\"_ _5\"></span>15 <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>diciembre <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>2026. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>cancelaci\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>realizar\u00eda <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compensaci\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>cr\u00e9dito pendiente <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>pago<span class=\"_ _5\"></span> <span class=\"_ _5\"></span>por <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>compra, <span class=\"_ _6\"></span>por <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>arte <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>prestamista, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>operaci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>venta <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>15 parcelas detallada en la nota 13 de la presente memoria consolidada. El detalle en funci\u00f3n de su clase y categor\u00eda es el s<span class=\"_ _2\"></span>iguiente<span class=\"_ _5\"></span>, en miles de euros: Clases Derivados y otros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Pasivos a coste amortizado 10.143 8.522 Pasivos sobre arrendamiento financiero 889<span class=\"ls0\"> </span>89<span class=\"ls0\"> </span>Total 11.032<span class=\"ls0\"> </span>8.611<span class=\"ls0\"> </span>21.1) Pr\u00e9stamos empresas no financieras y otros aplazamientos El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span><span class=\"lse\">de<span class=\"ls0\"> <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>rincipales <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>emp<span class=\"_ _5\"></span>resas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2025<span class=\"ls28\">, </span></span></span>en miles de euros, es el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.315 514<span class=\"ls0\"> </span>2.801 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>6.521 6.521 -  Total 9.836<span class=\"ls0\"> </span>7.035<span class=\"ls0\"> </span>2.801<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>307 <span class=\"_ _9\"></span>miles de <span class=\"_ _5\"></span>euros <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span><span class=\"ls3\">212</span></span> <span class=\"_ _5\"></span>miles <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>cierre <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>ejercicios <span class=\"_ _6\"></span><span class=\"ls3\">2025</span> <span class=\"_ _5\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>respectivamente, <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>se corresponden <span class=\"_ _14\"></span>con <span class=\"_ _b\"></span>fianzas <span class=\"_ _14\"> </span>y <span class=\"_ _14\"></span>otros<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>pasivos. <span class=\"_ _14\"> </span>Y <span class=\"_ _14\"></span>adicionalmente <span class=\"_ _b\"></span>pasivos <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"></span>arre<span class=\"_ _2\"></span>ndamientos operativos <span class=\"_ _14\"></span>por <span class=\"_ _14\"></span>im<span class=\"_ _2\"></span>porte <span class=\"_ _14\"></span>de <span class=\"_ _14\"> </span>889 <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span><span class=\"ls3\">89</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _14\"> </span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>ejerc<span class=\"_ _2\"></span>icios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _14\"></span></span>2024 respectivamente. El detall<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>de los <span class=\"_ _9\"></span>principales pr<span class=\"_ _2\"></span>\u00e9stamos d<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>empresas no<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>financieras a<span class=\"_ _2\"></span>l 3<span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2024<span class=\"ls28\">, </span>en miles de euros, e<span class=\"ls18\">ra</span> el siguiente: Entidad Tipo de Pr\u00e9stamo (Miles de euros) Tipo de Inter\u00e9s Vencimiento Importe Corto Plazo Largo Plazo Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda pignoraticia 4,50% 31/12/2027<span class=\"ls0\"> </span>3.781 1.781 2.000 Pr\u00e9stamo externo Pr\u00e9stamo con garant\u00eda hipotecaria 1,50% 15/12/2026<span class=\"ls0\"> </span>4.529 -  4.529 Total 8.310<span class=\"ls0\"> </span>1.781<span class=\"ls0\"> </span>6.529<span class=\"ls0\"> </span>Adicionalmente, <span class=\"_ _9\"></span>en la <span class=\"_ _9\"></span>l\u00ednea <span class=\"_ _9\"></span>a c<span class=\"_ _2\"></span>orto <span class=\"_ _9\"></span>y larg<span class=\"_ _2\"></span>o <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>lazo <span class=\"_ _9\"></span>de o<span class=\"_ _2\"></span>tros <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>financieros, <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>185 <span class=\"_ _9\"></span>miles de euros que se corresponden con fianzas y otros pasivos.<span class=\"_ _3c\"> </span>En el ejercicio 2025 el <span class=\"_ _2\"></span>detalle por vencimientos, de <span class=\"_ _2\"></span>capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados es el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>3.774 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico 6.618 -  - - - - 6.618 Otros 79<span class=\"ls0\"> </span>228<span class=\"ls0\"> </span>- - - - 307<span class=\"ls0\"> </span>7.326<span class=\"ls0\"> </span>857<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>629<span class=\"ls0\"> </span>10.699<span class=\"ls0\"> </span>En el ejercicio 2024 el <span class=\"_ _2\"></span>detalle por vencimientos, <span class=\"_ _2\"></span>de capital e intereses, dentro d<span class=\"_ _2\"></span>e los pr\u00f3ximos cinco ejercicios de los pr\u00e9stamos anteriormente indicados e<span class=\"ls18\">ra</span> el siguiente: Pasivo Entidad Vencimientos A\u00f1os (miles de euros) 1 2 3 4 5 M\u00e1s de 5 Total Pr\u00e9stamo externo IMESA 823<span class=\"ls0\"> </span>2.017 1.227 - - - 4.067 Pr\u00e9stamo externo Grupo Satoc\u00e1n Tur\u00edstico -  4.664 - - - - 4.664 Otros 79<span class=\"ls0\"> </span>133<span class=\"ls0\"> </span>- - - - 212<span class=\"ls0\"> </span>902<span class=\"ls0\"> </span>6.814<span class=\"ls0\"> </span>1.227<span class=\"ls0\"> </span>- - - 8.943<span class=\"ls0\"> </span>A 31 de diciembre de 2025 <span class=\"ls4\">y </span>2024 el desglose de la variaci\u00f3n en los pasivos financieros es el siguiente:<span class=\"ff3\"> </span>Cambios flujos de efectivo Obtenci\u00f3n/P\u00e9rdida Control dependiente Variaciones tipos de cambio Otros Total 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Emisi\u00f3n 1.992 4.529 - - - - -  - 1.992 4.529 Amortizaci\u00f3n (466) (849) - - - - -  - (466) (849)<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "<div class=\"c w2 h61 gs3ab\"><div class=\"t m0 x1 h14 y721 ff3 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y84b ff2 fs0 fc0 sc0 ls0 ws0\">NOTA 22. ACREEDORES COMERCIALES Y OTRAS CUENTAS A PAGAR<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h2 y6de ff1 fs0 fc0 sc0 ls0 ws0\">La composici\u00f3n de este ep\u00edgrafe a<span class=\"_ _2\"></span> 31 de diciembre de 2025 <span class=\"ls21\">y </span>2024 es la siguiente, en miles <span class=\"_ _2\"></span>de </div><div class=\"t m0 x1 h2 y84c ff1 fs0 fc0 sc0 ls0 ws0\">euros:  </div></div><div class=\"c w224 h28 gs3ad\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3ae\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w223 h28 gs3af\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c w224 h28 gs3b0\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3b1\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">16<span class=\"ls0\"> </span></div></div><div class=\"c w223 h29 gs3b2\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Acreedores varios </div></div><div class=\"c w224 h29 gs3b3\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.968 </div></div><div class=\"c w225 h29 gs3b4\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">32<span class=\"ls0\">3 </span></div></div><div class=\"c w223 h29 gs3b5\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Pasivos por impuesto corriente </div></div><div class=\"c w224 h29 gs3b6\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">160<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3b7\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">194<span class=\"ls0\"> </span></div></div><div class=\"c w223 h28 gs3b8\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Otras deudas con las administraciones p\u00fablicas </div></div><div class=\"c w224 h28 gs3b9\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">374<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3ba\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">64<span class=\"ls0\">7 </span></div></div><div class=\"c w223 h28 gs3bb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Anticipos de clientes </div></div><div class=\"c w224 h28 gs3bc\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">482<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3bd\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">251<span class=\"ls0\"> </span></div></div><div class=\"c w223 h29 gs3be\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w224 h29 gs3bf\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.000<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3c0\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.431<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs3c1\"><div class=\"t m0 x1 h2 y7c8 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y84d ffd fs0 fc0 sc0 ls0 ws0\">La  partida  de  \u201cproveedores\u201d<span class=\"ff1\">  <span class=\"ls4\">y  </span></span>\u201c<span class=\"ff1\">acreedores  varios</span>\u201d  recoge  las  deudas  por  prestaci\u00f3n  de<span class=\"_ _2\"></span> </div><div class=\"t m0 x1 h2 y5a0 ff1 fs0 fc0 sc0 ls0 ws0\">servicios o entrega de bienes. Por l\u00edneas de negocios se pueden resumir e<span class=\"_ _2\"></span>n:<span class=\"_ _5\"></span> </div><div class=\"t m0 x1 h2 y84e ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w223 h2b gs3c2\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Actividad </div></div><div class=\"c w224 h2b gs3c3\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w225 h2b gs3c4\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w223 h29 gs3c5\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Patrimonial </div></div><div class=\"c w224 h29 gs3c6\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">26<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3c7\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">6 </div></div><div class=\"c w223 h28 gs3c8\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Promoci\u00f3n  </div></div><div class=\"c w224 h28 gs3c9\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.600 </div></div><div class=\"c w225 h28 gs3ca\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">151<span class=\"ls0\"> </span></div></div><div class=\"c w223 h28 gs3cb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Otros </div></div><div class=\"c w224 h28 gs3cc\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">358<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3cd\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">181<span class=\"ls0\"> </span></div></div><div class=\"c w223 h29 gs3ce\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w224 h29 gs3cf\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.984<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3d0\"><div class=\"t m0 xec h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">338<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs3c1\"><div class=\"t m0 x1 h2 y854 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y855 ff1 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _22\"></span>sald<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>Administraciones <span class=\"_ _22\"></span>P\u00fablicas <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>pasivos <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>impuesto <span class=\"_ _22\"></span>corriente <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>explican <span class=\"_ _22\"></span>en <span class=\"_ _f\"></span>la </div><div class=\"t m0 x1 h2 y70d ff1 fs0 fc0 sc0 ls0 ws0\">Nota 23 siguiente. </div><div class=\"t m0 x1 h2 y856 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y857 ff1 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _14\"></span>partida <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>anticipos <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>clientes <span class=\"_ _14\"></span>r<span class=\"_ _2\"></span>ecoge <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span>nticipos <span class=\"_ _14\"></span>recibi<span class=\"_ _2\"></span>dos <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _b\"></span>reservas <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>un<span class=\"_ _5\"></span>idades <span class=\"_ _b\"></span>de </div><div class=\"t m0 x1 h2 y4fc ff1 fs0 fc0 sc0 ls0 ws0\">promociones <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>curso <span class=\"_ _14\"> </span>por <span class=\"_ _18\"> </span>importe <span class=\"_ _14\"> </span>de<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>482 <span class=\"_ _18\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>euros <span class=\"_ _18\"> </span>(<span class=\"ls3\">246</span> <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el <span class=\"_ _14\"> </span>a\u00f1o </div><div class=\"t m0 x1 h2 y858 ff1 fs0 fc0 sc0 ls0 ws0\">anterior), <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>aquellos <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>reclamados <span class=\"_ _b\"></span>judicialmente <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>anticipos <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>reserva <span class=\"_ _b\"></span>para <span class=\"_ _b\"></span>la </div><div class=\"t m0 x1 h2 y859 ff1 fs0 fc0 sc0 ls0 ws0\">compra de viviendas <span class=\"_ _2\"></span>de promociones entregadas <span class=\"_ _2\"></span>en Canarias por im<span class=\"_ _2\"></span>porte de 5 miles <span class=\"_ _9\"></span>de euros </div><div class=\"t m0 x1 h2 y85a ff1 fs0 fc0 sc0 ls0 ws0\">(5 miles de euros el a\u00f1o anterior).  </div><div class=\"t m0 x1 h2 y694 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y125 ff1 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _2\"></span>detalle <span class=\"_ _9\"></span>de acre<span class=\"_ _2\"></span>edores <span class=\"_ _9\"></span>comerciales y <span class=\"_ _9\"></span>otras <span class=\"_ _2\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>pagar, <span class=\"_ _9\"></span>excepto los<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>pasivos <span class=\"_ _9\"></span>por im<span class=\"_ _2\"></span>puesto </div><div class=\"t m0 x1 h2 y85b ff1 fs0 fc0 sc0 ls0 ws0\">corriente <span class=\"_ _5\"></span>y otras <span class=\"_ _5\"></span>deudas con <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>administraciones <span class=\"_ _5\"></span>p\u00fablicas, en <span class=\"_ _5\"></span>funci\u00f3n <span class=\"_ _5\"></span>de su <span class=\"_ _5\"></span>clase <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>categor\u00eda </div><div class=\"t m0 x1 h2 y85c ff1 fs0 fc0 sc0 ls0 ws0\">es el siguiente: </div><div class=\"t m0 x1 h2 y85d ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w226 h81 gs3d1\"><div class=\"t m0 x12a h27 y63a ff2 fs6 fc0 sc0 ls0 ws0\">Clases </div></div><div class=\"c w227 h29 gs3d2\"><div class=\"t m0 x1f h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Derivados y otros </div></div><div class=\"c w224 h28 gs3d3\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3d4\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w226 h28 gs3d5\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Pasivos a coste amortizado </div></div><div class=\"c w224 h28 gs3d6\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.466 </div></div><div class=\"c w225 h28 gs3d7\"><div class=\"t m0 xec h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">589<span class=\"ls0\"> </span></div></div><div class=\"c w226 h29 gs3d8\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w224 h29 gs3d9\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.466<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3da\"><div class=\"t m0 xec h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">589<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs3c1\"><div class=\"t m0 x1 hf y861 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y862 ff1 fs0 fc0 sc0 ls0 ws0\">A <span class=\"_ _6\"></span>continuaci\u00f3n, <span class=\"_ _6\"></span>se <span class=\"_ _6\"></span>detalla <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>informaci\u00f3n <span class=\"_ _6\"></span>requerida <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>Ley <span class=\"_ _6\"></span>18/<span class=\"_ _5\"></span>20<span class=\"_ _5\"></span>25, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>28 <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>septiembre, <span class=\"_ _6\"></span>de </div><div class=\"t m0 x1 h2 y863 ff1 fs0 fc0 sc0 ls0 ws0\">creaci\u00f3n <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>crecimiento <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>empresas, <span class=\"_ _b\"></span>mediante <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>cual <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>modifican <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>disposici\u00f3n <span class=\"_ _b\"></span>adicional </div><div class=\"t m0 x1 h2 y864 ff1 fs0 fc0 sc0 ls0 ws0\">tercera de la<span class=\"_ _2\"></span> Ley<span class=\"_ _2\"></span> 15/2010, <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e 5 <span class=\"_ _2\"></span>de julio,<span class=\"_ _2\"></span> de m<span class=\"_ _2\"></span>odificaci\u00f3n d<span class=\"_ _2\"></span>e la L<span class=\"_ _2\"></span>ey 3/2004,<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>29 de <span class=\"_ _9\"></span>diciemb<span class=\"_ _5\"></span>re, </div><div class=\"t m0 x1 h2 y865 ff1 fs0 fc0 sc0 ls0 ws0\">por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>establecen <span class=\"_ _9\"></span>medidas <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>lucha <span class=\"_ _9\"></span>c<span class=\"_ _5\"></span>ontra <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>morosidad <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>operaciones <span class=\"_ _9\"></span>comerciales: </div><div class=\"t m0 x1 h14 y45d ff3 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w229 h28 gs3db\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3dc\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w22a h29 gs3dd\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Periodo medio de pago a proveedores (d\u00edas) </div></div><div class=\"c w56 h29 gs3de\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">50<span class=\"ls0\"> </span></div></div><div class=\"c w225 h29 gs3df\"><div class=\"t m0 x4d h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c w22a h28 gs3e0\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Ratio de Operaciones pagadas </div></div><div class=\"c w56 h28 gs3e1\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">77,58% </div></div><div class=\"c w225 h28 gs3e2\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">84,82% </div></div><div class=\"c w22a h28 gs3e3\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Ratio de operaciones pendientes de pag<span class=\"_ _2\"></span>o<span class=\"_ _5\"></span> </div></div><div class=\"c w56 h28 gs3e4\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">22,42% </div></div><div class=\"c w225 h28 gs3e5\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">15,18% </div></div><div class=\"c w229 h28 gs3e6\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3e7\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w229 h2b gs3e8\"><div class=\"t m0 x4a h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Importe </div></div><div class=\"c w225 h2b gs3e9\"><div class=\"t m0 x1c h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Importe </div></div><div class=\"c w22a h29 gs3ea\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Total pagos realizados </div></div><div class=\"c w56 h29 gs3eb\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">6.864 </div></div><div class=\"c w225 h29 gs3ec\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">6.123 </div></div><div class=\"c w22a h28 gs3ed\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Total pagos pendientes </div></div><div class=\"c w56 h28 gs3ee\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.984 </div></div><div class=\"c w225 h28 gs3ef\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.096 </div></div><div class=\"c w22a h28 gs3f0\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w56 h28 gs3f1\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">8.848<span class=\"ls0\"> </span></div></div><div class=\"c w225 h28 gs3f2\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">7.219<span class=\"_ _3c\"> </span><span class=\"ls0\"> </span></div></div>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Importe pagado en un periodo inferior al m\u00e1ximo estable<span class=\"_ _2\"></span>cido en la normativa de morosidad 6.427 4.248 (N\u00ba de facturas) Facturas pagadas en un periodo inferior al m\u00e1ximo establ<span class=\"_ _2\"></span>ecido en la normativa de morosidad 533<span class=\"ls0\"> </span>691<span class=\"ls0\"> </span>(Porcentaje) Importe pagado en un periodo inferior al m\u00e1ximo estable<span class=\"_ _2\"></span>cido en la normativa de morosidad sobre el importe total de pag<span class=\"_ _2\"></span>os a proveedores<span class=\"_ _5\"></span> 93,63% 69,19% Facturas pagadas en un periodo inferior al m\u00e1ximo establ<span class=\"_ _2\"></span>ecido en la normativa de morosidad sobre el total de facturas de proveed<span class=\"_ _2\"></span>ores 89,00% 62,01% Disposici\u00f3n <span class=\"_ _9\"></span>adicional <span class=\"_ _2\"></span>terc<span class=\"_ _2\"></span>era <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Ley <span class=\"_ _9\"></span>15/2010, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>5 d<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>julio, <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>modificaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Ley <span class=\"_ _9\"></span>3/2004, de <span class=\"_ _18\"> </span>29 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>iciembre, <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>que <span class=\"_ _18\"> </span>establecen <span class=\"_ _18\"> </span>medidas <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>lu<span class=\"_ _5\"></span>cha <span class=\"_ _18\"> </span>contra <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>morosidad <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las operaciones comerciales, modificada por disposici\u00f3n final segunda de la <span class=\"_ _5\"></span>Ley 31/2014, de 3 de diciembre, y <span class=\"_ _2\"></span>por el a<span class=\"_ _2\"></span>rt\u00edculo 9 de<span class=\"_ _2\"></span> la L<span class=\"_ _2\"></span>ey 18/2025, de 28<span class=\"_ _2\"></span> de se<span class=\"_ _2\"></span>ptiembre esta<span class=\"_ _2\"></span>blece el deber <span class=\"_ _2\"></span>de las<span class=\"_ _2\"></span> sociedades mercantiles no cotizadas que n<span class=\"_ _5\"></span>o puedan presentar cuentas anuales abreviadas de incluir <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _22\"></span>expresa <span class=\"_ _6\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>memoria <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>sus <span class=\"_ _22\"></span>cue<span class=\"_ _5\"></span>ntas <span class=\"_ _22\"></span>anuales <span class=\"_ _22\"></span>su <span class=\"_ _6\"></span>periodo <span class=\"_ _22\"></span>medio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>pago <span class=\"_ _22\"></span>a proveedores, <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>volumen <span class=\"_ _22\"></span>monetario <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>n\u00famero <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>facturas <span class=\"_ _6\"></span>pagadas <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>periodo <span class=\"_ _22\"></span>inferior <span class=\"_ _22\"></span>al m\u00e1ximo <span class=\"_ _18\"> </span>establecido <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>la <span class=\"_ _18\"> </span>normativa <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>morosidad <span class=\"_ _14\"> </span>y <span class=\"_ _18\"> </span>el <span class=\"_ _18\"> </span>porcentaje <span class=\"_ _18\"> </span>que <span class=\"_ _14\"> </span>suponen <span class=\"_ _18\"> </span>sobre <span class=\"_ _18\"> </span>el n\u00famero total de facturas y sobre el total monetario de los pagos a sus proveedores. A <span class=\"_ _5\"></span>efectos <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>adecuada comp<span class=\"_ _5\"></span>rensi\u00f3n d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>informaci\u00f3n <span class=\"_ _5\"></span>contenida <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>esta <span class=\"_ _6\"></span>nota, <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>acuerdo con <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"> </span>dispuesto <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>Resoluci\u00f3n <span class=\"_ _14\"> </span>del <span class=\"_ _14\"> </span>ICAC <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>29 <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>enero <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>2016, <span class=\"_ _14\"> </span>sobre <span class=\"_ _14\"> </span>informaci\u00f3n <span class=\"_ _14\"> </span>a incorporar <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>memoria <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>cuentas <span class=\"_ _6\"></span>anuales en <span class=\"_ _6\"></span>relaci\u00f3n <span class=\"_ _5\"></span>con <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>periodo <span class=\"_ _5\"></span>medi<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>ago <span class=\"_ _5\"></span>a proveedores <span class=\"_ _24\"> </span>en <span class=\"_ _1c\"> </span>operaciones <span class=\"_ _24\"> </span>comerciales, <span class=\"_ _1c\"> </span>se\u00f1alar <span class=\"_ _1c\"> </span>que <span class=\"_ _24\"> </span>se <span class=\"_ _1c\"> </span>entienden <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>\"Provee<span class=\"_ _2\"></span>dores\" aquellos <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>su <span class=\"_ _22\"></span>naturaleza <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>acreedores <span class=\"_ _22\"></span>comerciales <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>deudas <span class=\"_ _6\"></span>con <span class=\"_ _f\"></span>suministradores de bienes y servicios.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "NOTA 23. SITUACI\u00d3N FISCAL<span class=\"ff1\"> </span>a)<span class=\"ff6 ls0\"> <span class=\"_ _8\"> </span><span class=\"ff2\">Saldos mantenidos con administraciones p\u00fabl<span class=\"_ _2\"></span>icas </span></span>El detalle <span class=\"_ _5\"></span>de los saldos <span class=\"_ _5\"></span>mantenidos con Administraciones p\u00fablicas <span class=\"_ _5\"></span>se muestra <span class=\"_ _5\"></span>a continuaci\u00f3n, en miles de euros: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Activos Fiscales Pasivos Fiscale<span class=\"_ _2\"></span>s Activos Fiscales Pasivos Fiscale<span class=\"_ _2\"></span>s Corriente Diferido Corriente Diferido Corriente Diferido Corriente Diferido Otras deudas co<span class=\"_ _2\"></span>n Administracion<span class=\"_ _2\"></span>es P\u00fablicas 830<span class=\"ls0\"> </span>- 374<span class=\"ls0\"> </span>- 497<span class=\"ls0\"> </span>- 647<span class=\"ls0\"> </span>- IRPF 1 -  64<span class=\"ls0\"> </span>-  - -<span class=\"ff1\"> </span>99<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>IVA/IGIC  518<span class=\"ls0\"> </span>-  11<span class=\"ls0\"> </span>-  144<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>110<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>Seguridad Soci<span class=\"_ _2\"></span>al 81<span class=\"ls0\"> </span>-  15<span class=\"ls0\"> </span>-  - -<span class=\"ff1\"> </span>33<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>Otros 55<span class=\"ls0\"> </span>-  284<span class=\"ls0\"> </span>-  2 -<span class=\"ff1\"> </span>405<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>IS<span class=\"ls0\"> </span>175<span class=\"ls0\"> </span>-  - -  351<span class=\"ls0\"> </span>-<span class=\"ff1\"> </span>- -<span class=\"ff1\"> </span>Saldos por impu<span class=\"_ _2\"></span>esto corrient<span class=\"_ _2\"></span>es 16<span class=\"ls0\"> </span>- 160<span class=\"ls0\"> </span>- 22<span class=\"ls0\"> </span>- 194<span class=\"ls0\"> </span>- IS<span class=\"ls0\"> </span>16<span class=\"ls0\"> </span>-  160<span class=\"ls0\"> </span>-  22<span class=\"ls0\"> </span>-  194<span class=\"ls0\"> </span>-<span class=\"ff1\">  </span>Impuesto sobre B<span class=\"_ _2\"></span>eneficios dife<span class=\"_ _2\"></span>rido -  4.335<span class=\"ls0\"> </span>-  2.768<span class=\"ls0\"> </span>-  4.945<span class=\"ls0\"> </span>-  2.971<span class=\"ls0\"> </span>Total 846<span class=\"ls0\"> </span>4.335<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>2.768<span class=\"ls0\"> </span>519<span class=\"ls0\"> </span>4.945<span class=\"ls0\"> </span>841<span class=\"ls0\"> </span>2.971<span class=\"ls0\"> </span>El saldo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>eudor por <span class=\"_ _9\"></span>Impuesto de <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>se co<span class=\"_ _2\"></span>rresponde pri<span class=\"_ _2\"></span>ncipalmente c<span class=\"_ _2\"></span>on el <span class=\"_ _9\"></span>impuesto a pagar <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>este <span class=\"_ _f\"></span>con<span class=\"_ _5\"></span>cepto <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>a\u00f1o <span class=\"_ _b\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _f\"></span>importe <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">175</span> <span class=\"_ _b\"></span>miles <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>euros <span class=\"_ _b\"></span>(<span class=\"ls3\">351</span> <span class=\"_ _f\"></span>miles <span class=\"_ _f\"></span>de euros de saldo acreedor del a\u00f1o anterior). b)<span class=\"ff6 ls0\"> <span class=\"_ _2d\"> </span><span class=\"ff2\">Ejercicios abiertos a inspecci\u00f3n </span></span>Las <span class=\"_ _6\"></span>sociedades <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>mantienen <span class=\"_ _6\"></span>abiertos <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>inspecci\u00f3n <span class=\"_ _6\"></span>fiscal <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>cuatro <span class=\"_ _6\"></span>\u00faltimos <span class=\"_ _5\"></span>ejercicios para todos los <span class=\"_ _5\"></span>impuestos que les son de aplicaci\u00f3n<span class=\"_ _5\"></span> (salvo para el <span class=\"_ _5\"></span>impuesto de sociedades que permanecen <span class=\"_ _14\"> </span>abiertos <span class=\"_ _14\"> </span>los <span class=\"_ _14\"> </span>\u00faltimos <span class=\"_ _14\"> </span>5 <span class=\"_ _18\"> </span>a\u00f1os), <span class=\"_ _18\"> </span>excepto <span class=\"_ _14\"> </span>aquellas <span class=\"_ _14\"> </span>sociedades <span class=\"_ _14\"> </span>constituidas <span class=\"_ _14\"> </span>en <span class=\"_ _14\"> </span>los \u00faltimos cuatro ejercicios,<span class=\"_ _2\"></span> para las cuales \u00fanicame<span class=\"_ _2\"></span>nte est\u00e1n abiertos a <span class=\"_ _2\"></span>inspecci\u00f3n los ejercicios desde su constituci\u00f3n. Debido <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>posibles <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iferentes <span class=\"_ _5\"></span>interpretaciones <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>pueden <span class=\"_ _5\"></span>darse <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>las <span class=\"_ _5\"></span>normas <span class=\"_ _6\"></span>fiscales, <span class=\"_ _5\"></span>los resultados <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>las <span class=\"_ _6\"></span>inspecciones q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>est\u00e1n <span class=\"_ _5\"></span>produciendo <span class=\"_ _6\"></span>o <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>futuro <span class=\"_ _6\"></span>pudieran <span class=\"_ _5\"></span>llevar <span class=\"_ _5\"></span>a cabo <span class=\"_ _22\"></span>las <span class=\"_ _22\"></span>autor<span class=\"_ _5\"></span>idades <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>iscales <span class=\"_ _6\"></span>para <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>a\u00f1os <span class=\"_ _f\"></span>sujetos <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>verif<span class=\"_ _5\"></span>icaci\u00f3n <span class=\"_ _22\"></span>pu<span class=\"_ _5\"></span>eden <span class=\"_ _22\"></span>dar <span class=\"_ _f\"></span>lugar <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>pasivos fiscales, <span class=\"_ _f\"></span>por <span class=\"_ _f\"></span>un <span class=\"_ _b\"></span>lado <span class=\"_ _f\"></span>estimables <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _22\"></span>h<span class=\"_ _5\"></span>an <span class=\"_ _f\"></span>dotado <span class=\"_ _f\"></span>las <span class=\"_ _b\"></span>provisiones <span class=\"_ _f\"></span>descritas <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>los p\u00e1rrafos  siguie<span class=\"_ _2\"></span>ntes,  y <span class=\"_ _18\"> </span>por <span class=\"_ _17\"> </span>otro <span class=\"_ _17\"> </span>lado <span class=\"_ _17\"> </span>de  c<span class=\"_ _2\"></span>ar\u00e1cter <span class=\"_ _18\"> </span>con<span class=\"_ _5\"></span>tingente <span class=\"_ _17\"> </span>cuyo  im<span class=\"_ _9\"></span>port<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>no <span class=\"_ _17\"> </span>es <span class=\"_ _17\"> </span>posible cuantificar <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>actualidad d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>una <span class=\"_ _6\"></span>manera <span class=\"_ _5\"></span>objetiv<span class=\"_ _5\"></span>a. <span class=\"_ _6\"></span>No <span class=\"_ _6\"></span>obstante, <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>opini\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>asesores fiscales <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>Grupo <span class=\"_ _14\"></span>y <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>sus <span class=\"_ _14\"></span>Administradores, <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>posib<span class=\"_ _5\"></span>ilidad <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>q<span class=\"_ _2\"></span>ue <span class=\"_ _14\"> </span>se <span class=\"_ _14\"></span>materialicen <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>asivos significativos por estos conceptos, adicionales a los registrados, es remota. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Impuestos diferidos y gasto por impuesto sobre sociedades </span></span>Montebalito, S.A. <span class=\"_ _2\"></span>es la<span class=\"_ _2\"></span> Sociedad <span class=\"_ _2\"></span>Dominante del g<span class=\"_ _2\"></span>rupo que <span class=\"_ _9\"></span>tribut<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>bajo el <span class=\"_ _2\"></span>r\u00e9gimen especial <span class=\"_ _9\"></span>del Impuesto sobre Sociedades de Consolidaci\u00f3n <span class=\"_ _2\"></span>fiscal previsto en el Cap\u00edtulo<span class=\"_ _2\"></span> VII del T\u00edtulo VII<span class=\"_ _2\"></span> del Texto <span class=\"_ _b\"></span>Refundido <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Sociedades, <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>abi\u00e9ndole <span class=\"_ _f\"></span>sido <span class=\"_ _f\"></span>asignado <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>la Administraci\u00f3n Tributaria <span class=\"_ _5\"></span>el n\u00famero de Grupo 0485/<span class=\"_ _5\"></span>08.  El Grupo <span class=\"_ _5\"></span>de consolidaci\u00f3n fiscal est\u00e1 integrado por Montebalito, S.A. y <span class=\"_ _2\"></span>por todas aquellas sociedades participa<span class=\"_ _2\"></span>das por \u00e9sta, directa<span class=\"_ _2\"></span> o indirectamente en, al menos un 70 por 100, excluidas las filiales extranjeras. El detalle y origen de los impuestos diferidos al 31<span class=\"_ _2\"></span> de diciembre de <span class=\"_ _5\"></span>2025: Activos por impuestos diferidos 2024<span class=\"ls0\"> </span>diferencias temporales aplicadas en el ejercicio diferencias temporales generadas en el ejercicio Variaciones de per\u00edmetro Tipo de cambio 2025<span class=\"ls0\"> </span>Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal 2.090<span class=\"ls0\"> </span>(635) 35<span class=\"ls0\"> </span>- - 1.490<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>2.090 (635) 35<span class=\"ls0\"> </span>- - 1.490 Otras diferencias temporales pendientes de aplicar 255<span class=\"ls0\"> </span>(156) 1 - - 100<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>255<span class=\"ls0\"> </span>(156) 1 - - 100<span class=\"ls0\"> </span>Cr\u00e9ditos por p\u00e9rdidas a compensar 1.710<span class=\"ls0\"> </span>(219) 484<span class=\"ls0\"> </span>- (21) 1.954<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>1.571 (219) 484<span class=\"ls0\"> </span>- - 1.836    <span class=\"ls0\">Resto Grupo Mercantil </span>139<span class=\"ls0\"> </span> - - - (21) 118<span class=\"ls0\"> </span>Deducciones de cuotas pendientes de compensar 890<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(152) - - 791<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>890<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(152) - - 791<span class=\"ls0\"> </span>4.945<span class=\"ls0\"> </span>(957) 368<span class=\"ls0\"> </span>- (21) 4.335<span class=\"ls0\"> </span>Pasivos por impuestos diferidos 2024<span class=\"ls0\"> </span>diferencias temporales aplicadas en el ejercicio diferencias temporales generadas en el ejercicio Bajas Ventas de Activos Variaciones de per\u00edmetro Ajustes tipos de cambio 2025<span class=\"ls0\"> </span>Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal 1.983<span class=\"ls0\"> </span>194<span class=\"ls0\"> </span>(348) - - - 1.829<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>1.983 194<span class=\"ls0\"> </span>(348) - - - 1.829    <span class=\"ls0\">Resto Grupo Mercantil </span>- - - - - - - Valoraci\u00f3n Activos 988<span class=\"ls0\"> </span>(24) 129<span class=\"ls0\"> </span>- - (154) 939<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>- - - - - - -    <span class=\"ls0\">Resto Grupo Mercantil </span>988<span class=\"ls0\"> </span>(24) 129<span class=\"ls0\"> </span>- - (154) 939<span class=\"ls0\"> </span>2.971<span class=\"ls0\"> </span>170<span class=\"ls0\"> </span>(219) - - (154) 2.768<span class=\"ls0\"> </span>El detalle y origen de los impuestos diferidos al 31<span class=\"_ _2\"></span> de diciembre de <span class=\"_ _5\"></span>2024:  Activos por impuestos diferidos 202<span class=\"ls0\">3 </span>diferencias temporales aplicadas en el ejercicio diferencias temporales generadas en el ejercicio Variaciones de per\u00edmetro Tipo de cambio 202<span class=\"ls0\">4 </span>Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal 1.393<span class=\"ls0\"> </span>(257) 979<span class=\"ls0\"> </span>(25) - 2.090<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>1.393 (257) 979<span class=\"ls0\"> </span>(25) - 2.090 Otras diferencias temporales pendientes de aplicar 236<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>(28) - 255<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>236<span class=\"ls0\"> </span>- 47<span class=\"ls0\"> </span>(28) - 255<span class=\"ls0\"> </span>Cr\u00e9ditos por p\u00e9rdidas a compensar 1.423<span class=\"ls0\"> </span>(20) 305<span class=\"ls0\"> </span>- 2 1.710<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>1.286 (20) 305<span class=\"ls0\"> </span>- - 1.571    <span class=\"ls0\">Resto Grupo Mercantil </span>137<span class=\"ls0\"> </span>- - - 2 139<span class=\"ls0\"> </span>Deducciones de cuotas pendientes de compensar 779<span class=\"ls0\"> </span>- 111<span class=\"ls0\"> </span>- - 890<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>779<span class=\"ls0\"> </span>- 111<span class=\"ls0\"> </span>- - 890<span class=\"ls0\"> </span>3.831<span class=\"ls0\"> </span>(277) 1.442<span class=\"ls0\"> </span>(53) 2 4.945<span class=\"ls0\"> </span>Pasivos por impuestos diferidos 202<span class=\"ls0\">3 </span>diferencias temporales aplicadas en el ejercicio diferencias temporales generadas en el ejercicio Bajas Ventas de Activos Variaciones de per\u00edmetro Ajustes tipos de cambio 202<span class=\"ls0\">4 </span>Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal 421<span class=\"ls0\"> </span>- 1.575<span class=\"ls0\"> </span>- (13) - 1.983<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>421<span class=\"ls0\"> </span>- 1.575 - (13) - 1.983 Valoraci\u00f3n Activos 1.256<span class=\"ls0\"> </span>(280) - - - 12<span class=\"ls0\"> </span>988<span class=\"ls0\"> </span>   <span class=\"ls0\">Resto Grupo Mercantil </span>1.256 (280) - - - 12<span class=\"ls0\"> </span>988<span class=\"ls0\"> </span>1.677<span class=\"ls0\"> </span>(280) 1.575<span class=\"ls0\"> </span>- (13) 12<span class=\"ls0\"> </span>2.971<span class=\"ls0\"> </span>Tal y como se muestra<span class=\"_ _2\"></span> en el cuadro anterior,<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el Grupo presenta cr\u00e9d<span class=\"_ _2\"></span>itos fiscales activados por<span class=\"_ _2\"></span> bases imponibles negativas pendientes de compensar y deducciones pendientes de apl<span class=\"_ _2\"></span>icar.<span class=\"_ _5\"></span> Los <span class=\"_ _9\"></span>ad<span class=\"_ _5\"></span>ministradores <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Sociedad<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>Dominante <span class=\"_ _2\"></span>consideran <span class=\"_ _9\"></span>completamente <span class=\"_ _9\"></span>recuperables <span class=\"_ _2\"></span>estos activos <span class=\"_ _2\"></span>por imp<span class=\"_ _2\"></span>uestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Plan <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>Nego<span class=\"_ _5\"></span>cios <span class=\"_ _2\"></span>aprobado <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>Administradores del Grupo para los pr\u00f3ximos 3 a\u00f1os. Con <span class=\"_ _14\"> </span>ocasi\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>cad<span class=\"_ _2\"></span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _14\"></span>contable, <span class=\"_ _b\"></span>se <span class=\"_ _14\"> </span>revisan <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>impuestos <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>feridos <span class=\"_ _14\"></span>registrados <span class=\"_ _14\"></span>(tan<span class=\"_ _2\"></span>to activos como pasivos) <span class=\"_ _5\"></span>con objeto de comprobar que <span class=\"_ _5\"></span>se mantienen vigentes, efectu\u00e1ndose <span class=\"_ _5\"></span>las oportunas correcciones a los mismos de acuerdo con los resultados de los an<span class=\"_ _5\"></span>\u00e1lisis realizados.<span class=\"fs5\"> </span>Los activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferidos s<span class=\"_ _2\"></span>olo se <span class=\"_ _9\"></span>reconocen en <span class=\"_ _2\"></span>la me<span class=\"_ _2\"></span>dida q<span class=\"_ _2\"></span>ue se <span class=\"_ _9\"></span>consid<span class=\"_ _5\"></span>ere <span class=\"_ _2\"></span>probable que <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>vaya <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>disponer <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>ganancias <span class=\"_ _5\"></span>fiscales <span class=\"_ _5\"></span>futuras <span class=\"_ _6\"></span>contra <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue poder hacerlos efectivos. Asimismo, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>1 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span><span class=\"ls3\">201</span>6 <span class=\"_ _6\"></span>entr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>Real <span class=\"_ _6\"></span>Decreto-Ley <span class=\"_ _6\"></span>3/<span class=\"_ _5\"></span><span class=\"ls8\">20<span class=\"ls3\">16</span></span>, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>de diciembre, <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Sociedades, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>establec<span class=\"_ _5\"></span>\u00eda <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>revertir aquellas  p<span class=\"_ _5\"></span>\u00e9rdidas  que <span class=\"_ _c\"> </span>hayan <span class=\"_ _c\"> </span>resultado  f<span class=\"_ _5\"></span>iscalmente  deducibles <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la  b<span class=\"_ _5\"></span>ase  imp<span class=\"_ _5\"></span>onible  del Impuesto so<span class=\"_ _2\"></span>bre <span class=\"_ _9\"></span>Socied<span class=\"_ _5\"></span>ades <span class=\"_ _9\"></span>en per\u00edod<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>impositivos <span class=\"_ _9\"></span>iniciados con <span class=\"_ _9\"></span>anterioridad <span class=\"_ _9\"></span>a 1 <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _9\"></span>de 2013 <span class=\"_ _b\"></span>correspondientes <span class=\"_ _f\"></span>al <span class=\"_ _14\"></span>deterioro <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>valores <span class=\"_ _14\"></span>representativos <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el capital o <span class=\"_ _6\"></span>en los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>propios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>entidades. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>reversi<span class=\"_ _5\"></span>\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>integrar\u00e1, como <span class=\"_ _5\"></span>m\u00ednimo, <span class=\"_ _5\"></span>por partes <span class=\"_ _2\"></span>iguales <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _9\"></span>imponible <span class=\"_ _2\"></span>correspondiente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cad<span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cin<span class=\"_ _5\"></span>co <span class=\"_ _9\"></span>primeros <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>er\u00edodos impositivos <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>inicien <span class=\"_ _22\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">201</span>6<span class=\"_ _5\"></span>. <span class=\"_ _22\"></span>Esta <span class=\"_ _f\"></span>medida <span class=\"_ _22\"></span>no <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _f\"></span>efecto significativo para el Grupo. El <span class=\"_ _f\"></span>Impuesto <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Sociedades <span class=\"_ _f\"></span>vigente <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span><span class=\"ls3\">201<span class=\"_ _2\"></span><span class=\"ls0\">6 <span class=\"_ _f\"></span>establece <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>bases </span></span>imponibles <span class=\"_ _f\"></span>negativas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>ejercicios <span class=\"_ _f\"></span>an<span class=\"_ _5\"></span>teriores <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _f\"></span>compensarse <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>ejercicios <span class=\"_ _f\"></span>futuro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>sin ninguna <span class=\"_ _d\"> </span>limitaci\u00f3n <span class=\"_ _c\"> </span>temporal, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>bien <span class=\"_ _d\"> </span>establece <span class=\"_ _c\"> </span>con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _c\"> </span>general <span class=\"_ _c\"> </span>una <span class=\"_ _d\"> </span>limitaci\u00f3n <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>la compensaci\u00f3n <span class=\"_ _11\"> </span>del <span class=\"_ _19\"> </span>70% <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _19\"> </span>base <span class=\"_ _11\"> </span>imponible <span class=\"_ _19\"> </span>posit<span class=\"_ _5\"></span>iva, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>un <span class=\"_ _19\"> </span>m\u00ednimo <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>1 <span class=\"_ _19\"> </span>mill\u00f3n. Adicionalmente, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>el caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>neto <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cifra d<span class=\"_ _5\"></span>e nego<span class=\"_ _5\"></span>cios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad, <span class=\"_ _5\"></span>o del <span class=\"_ _22\"></span>grupo <span class=\"_ _6\"></span>fiscal, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>sit\u00fae <span class=\"_ _22\"></span>entre <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>20 <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>60 <span class=\"_ _22\"></span>millones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>euro<span class=\"_ _5\"></span>s, <span class=\"_ _6\"></span>dicha <span class=\"_ _22\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>queda limitada <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>50% <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>base <span class=\"_ _6\"></span>imp<span class=\"_ _5\"></span>onible <span class=\"_ _6\"></span>posit<span class=\"_ _5\"></span>iva, <span class=\"_ _22\"></span>mientras <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>importe <span class=\"_ _6\"></span>net<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>cifra <span class=\"_ _22\"></span>de negocios es <span class=\"_ _9\"></span>igual <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>superior <span class=\"_ _9\"></span>a 60 <span class=\"_ _9\"></span>millones de <span class=\"_ _9\"></span>euros <span class=\"_ _2\"></span>el l\u00edmite <span class=\"_ _9\"></span>a la <span class=\"_ _9\"></span>compensaci\u00f3n se <span class=\"_ _9\"></span>reduce <span class=\"_ _2\"></span>hasta el 25% de la base imponible positiva. Los <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>por <span class=\"_ _24\"> </span>impuestos <span class=\"_ _1c\"> </span>diferidos <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>surgen <span class=\"_ _1c\"> </span>por <span class=\"_ _24\"> </span>ajustes <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>consolidaci\u00f3n <span class=\"_ _1c\"> </span>fiscal <span class=\"_ _24\"> </span>se corresponden <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>p\u00e9rd<span class=\"_ _5\"></span>idas <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>producidos <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>sociedades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mismo grupo fiscal. El tipo aplicado para el Grupo fiscal para el a\u00f1o 2025 <span class=\"ls4\">y </span>2024 ha sido del 25%. La <span class=\"_ _f\"></span>conciliaci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sultado <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _b\"></span><span class=\"ls3\">2025</span> <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>base imponible del impuesto de Sociedades es la siguiente, en miles de euros: Importe (miles de euros) Resultado Ant<span class=\"_ _2\"></span>es de Impuestos 4.147<span class=\"ls0\"> </span>Resultados antes de i<span class=\"_ _9\"></span>m<span class=\"_ _5\"></span>puestos de s<span class=\"_ _2\"></span>ociedade<span class=\"_ _2\"></span>s no incluidas en <span class=\"_ _2\"></span>el per\u00edmetro f<span class=\"_ _2\"></span>iscal 2.584<span class=\"ls0\"> </span>Resultado consoli<span class=\"_ _2\"></span>dado antes <span class=\"_ _2\"></span>de impuestos e<span class=\"_ _2\"></span>mpresas Grupo Fiscal 1.563<span class=\"ls0\"> </span>Diferencias per<span class=\"_ _2\"></span>manentes Grupo Fi<span class=\"_ _2\"></span>scal 1.074<span class=\"ls0\"> </span>Diferencias temporal<span class=\"_ _2\"></span>es Grupo Fiscal<span class=\"_ _2\"></span> (2.404)<span class=\"ls0\"> </span>   <span class=\"ls0\">Activos po<span class=\"_ _2\"></span>r impuestos dife<span class=\"_ _2\"></span>ridos </span>(3.020)         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>144<span class=\"ls0\"> </span>        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>(3.164)    <span class=\"ls0\">Pasivos por<span class=\"_ _2\"></span> impuestos dif<span class=\"_ _2\"></span>eridos </span>616<span class=\"ls0\"> </span>        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>1.392         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>(776) Bases imponibl<span class=\"_ _2\"></span>es negativas no d<span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>ducidas 1.937<span class=\"ls0\"> </span>Base Imponible pr<span class=\"_ _2\"></span>evia 2.171<span class=\"ls0\"> </span>Deducci\u00f3n Bases I<span class=\"_ _2\"></span>mponibles ne<span class=\"_ _2\"></span>gativas ejercici<span class=\"_ _2\"></span>os anteriores (1.568)<span class=\"ls0\"> </span>Base Imponible G<span class=\"_ _2\"></span>rupo Fiscal 603<span class=\"_ _3c\"> </span>La <span class=\"_ _f\"></span>conciliaci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sultado <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _b\"></span><span class=\"ls3\">2024</span> <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>base imponible del impuesto de Sociedades es la siguiente, en miles de euros: Importe (miles de euros) Resultado Ant<span class=\"_ _2\"></span>es de Impuestos 1.882<span class=\"ls0\"> </span>Resultados antes de i<span class=\"_ _9\"></span>m<span class=\"_ _5\"></span>puestos de s<span class=\"_ _2\"></span>ociedade<span class=\"_ _2\"></span>s no incluidas en <span class=\"_ _2\"></span>el per\u00edmetro f<span class=\"_ _2\"></span>iscal 711<span class=\"ls0\"> </span>Resultado consoli<span class=\"_ _2\"></span>dado antes <span class=\"_ _2\"></span>de impuestos e<span class=\"_ _2\"></span>mpresas Grupo Fiscal 2.593<span class=\"ls0\"> </span>Diferencias per<span class=\"_ _2\"></span>manentes Grupo Fi<span class=\"_ _2\"></span>scal 12<span class=\"ls0\"> </span>Diferencias temporal<span class=\"_ _2\"></span>es Grupo Fiscal<span class=\"_ _2\"></span> (3.224)<span class=\"ls0\"> </span>   <span class=\"ls0\">Activos po<span class=\"_ _2\"></span>r impuestos dife<span class=\"_ _2\"></span>ridos </span>3.076         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>4.104         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>(1.028)    <span class=\"ls0\">Pasivos por<span class=\"_ _2\"></span> impuestos dif<span class=\"_ _2\"></span>eridos </span>(6.300)         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>(6.300)         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>- Bases imponibl<span class=\"_ _2\"></span>es negativas no d<span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>ducidas 791<span class=\"ls0\"> </span>Base Imponible pr<span class=\"_ _2\"></span>evia 172<span class=\"ls0\"> </span>Deducci\u00f3n Bases I<span class=\"_ _2\"></span>mponibles ne<span class=\"_ _2\"></span>gativas ejercici<span class=\"_ _2\"></span>os anteriores (172)<span class=\"ls0\"> </span>Base Imponible G<span class=\"_ _2\"></span>rupo Fiscal - Los c\u00e1lculos realizados a efectos de <span class=\"_ _5\"></span>la determinaci\u00f3n del \u201cGasto (Ingreso) por Impuesto sob<span class=\"_ _5\"></span>re Sociedades\u201d consolidado correspondiente a los ejercicios <span class=\"ff1 ls3\">2025<span class=\"ls0\"> <span class=\"ls4\">y </span>20<span class=\"_ _5\"></span>24 han sido los siguientes, </span></span>en miles de euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Resultado Antes de Impuestos 4.147<span class=\"ls0\"> </span>1.881<span class=\"ls0\"> </span>Diferencias permanentes (1.5<span class=\"lsa\">10</span>) 724<span class=\"ls0\"> </span>     <span class=\"ls0\">Eliminaci\u00f3n resultados antes de impuestos fuera Grupo Fi<span class=\"_ _2\"></span>scal </span>(2.584) 712<span class=\"ls0\"> </span>     <span class=\"ls0\">Diferencias permanentes Grupo Fiscal </span>1.074 12<span class=\"ls0\"> </span>Resultado Grupo fiscal ajustado 2.63<span class=\"ls0\">7 </span>2.605<span class=\"ls0\"> </span>Gasto por Impuesto Grupo Fiscal (659) (651) Gasto por Impuesto de Sociedades no incluidas en el Grupo Fiscal (278) (68) Otros ajustes realizados que afectan al gasto po<span class=\"_ _2\"></span>r impuesto de sociedades<span class=\"_ _5\"></span> Impuestos diferidos asociados a inmuebles de inversi\u00f3n (105) (95) Ajustes en cr\u00e9ditos p\u00e9rdidas a compensar (37) 8 Activaci\u00f3n cr\u00e9ditos por p\u00e9rdidas a compensar 484<span class=\"ls0\"> </span>305<span class=\"ls0\"> </span>Total gasto por impuesto de sociedades (595) (502) Al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>diciembre <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>importe <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>bases <span class=\"_ _17\"> </span>imponibles <span class=\"_ _18\"> </span>negativas <span class=\"_ _18\"> </span>pendientes <span class=\"_ _18\"> </span>de compensar <span class=\"_ _14\"></span>regis<span class=\"_ _2\"></span>tradas <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Estado <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>Situaci\u00f3n <span class=\"_ _14\"></span>Financiera <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>todo <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"> </span>Montebalito<span class=\"_ _2\"></span> ascienden <span class=\"_ _18\"> </span><span class=\"ls18\">a <span class=\"_ _17\"> </span></span>7.781 <span class=\"_ _18\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _17\"> </span>(cuota <span class=\"_ _14\"> </span>de  1.954 <span class=\"_ _18\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros). <span class=\"_ _17\"> </span>Las <span class=\"_ _18\"> </span>bases <span class=\"_ _18\"> </span>imponibles negativas <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>fiscal <span class=\"_ _f\"></span>ascienden <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>13<span class=\"_ _5\"></span>.598 <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>euros<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>muestran <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>siguiente detalle:<span class=\"_ _3c\"> </span>A\u00f1o Base imponible negativa Efecto fiscal A\u00f1o l\u00edmite de compensaci\u00f3n 2009<span class=\"ls0\"> </span>749<span class=\"ls0\"> </span>187<span class=\"ls0\"> </span>Indefinida 2010<span class=\"ls0\"> </span>124<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Indefinida 2012<span class=\"ls0\"> </span>3.221 805<span class=\"ls0\"> </span>Indefinida 2013<span class=\"ls0\"> </span>2.722 681<span class=\"ls0\"> </span>Indefinida 2015<span class=\"ls0\"> </span>1.170 293<span class=\"ls0\"> </span>Indefinida 2016<span class=\"ls0\"> </span>1.322 331<span class=\"ls0\"> </span>Indefinida 2018<span class=\"ls0\"> </span>1210<span class=\"ls0\"> </span>303<span class=\"ls0\"> </span>Indefinida 2019<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>145<span class=\"ls0\"> </span>Indefinida 2020<span class=\"ls0\"> </span>991<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Indefinida 2021<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Indefinida 2022<span class=\"ls0\"> </span>817<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Indefinida 2024<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>7 Indefinida Total 13.598<span class=\"ls0\"> </span>3.400<span class=\"ls0\"> </span>En <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>ejercicio <span class=\"_ _1a\"> </span>2024 <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>bases <span class=\"_ _19\"> </span>imponibles <span class=\"_ _24\"> </span>pendientes <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>compensar <span class=\"_ _1a\"> </span>generadas <span class=\"_ _24\"> </span>en <span class=\"_ _1a\"> </span>la consolidaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ella <span class=\"_ _b\"></span>incluidas), <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>fiscal, <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>las siguientes, en miles de euros: A\u00f1o Base imponible negativa Efecto fiscal A\u00f1o l\u00edmite de compensaci\u00f3n 2008<span class=\"ls0\"> </span>647<span class=\"ls0\"> </span>162<span class=\"ls0\"> </span>Indefinida 2009<span class=\"ls0\"> </span>1.255 314<span class=\"ls0\"> </span>Indefinida 2010<span class=\"ls0\"> </span>124<span class=\"ls0\"> </span>31<span class=\"ls0\"> </span>Indefinida 2012<span class=\"ls0\"> </span>3.221 805<span class=\"ls0\"> </span>Indefinida 2013<span class=\"ls0\"> </span>2.722 681<span class=\"ls0\"> </span>Indefinida 2015<span class=\"ls0\"> </span>1.170 293<span class=\"ls0\"> </span>Indefinida 2016<span class=\"ls0\"> </span>1.322 331<span class=\"ls0\"> </span>Indefinida 2018<span class=\"ls0\"> </span>1210<span class=\"ls0\"> </span>303<span class=\"ls0\"> </span>Indefinida 2019<span class=\"ls0\"> </span>578<span class=\"ls0\"> </span>145<span class=\"ls0\"> </span>Indefinida 2020<span class=\"ls0\"> </span>991<span class=\"ls0\"> </span>248<span class=\"ls0\"> </span>Indefinida 2021<span class=\"ls0\"> </span>665<span class=\"ls0\"> </span>166<span class=\"ls0\"> </span>Indefinida 2022<span class=\"ls0\"> </span>817<span class=\"ls0\"> </span>204<span class=\"ls0\"> </span>Indefinida 2024<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>7 Indefinida Total 14.751<span class=\"ls0\"> </span>3.690<span class=\"ls0\"> </span>Al <span class=\"_ _14\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _14\"> </span>bases <span class=\"_ _18\"> </span>imponibles <span class=\"_ _14\"> </span>negativas <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>endientes <span class=\"_ _14\"> </span>de compensar <span class=\"_ _14\"></span>regis<span class=\"_ _2\"></span>tradas <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Es<span class=\"_ _2\"></span>tado <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Situaci\u00f3n <span class=\"_ _b\"></span>Financiera <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>todo <span class=\"_ _14\"> </span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"></span>Montebalito<span class=\"_ _2\"></span> asciende  a  5.<span class=\"ls3\">314</span>  miles<span class=\"_ _2\"></span>  de  euros  (c<span class=\"_ _2\"></span>uota  de <span class=\"_ _17\"> </span>1.<span class=\"ls3\">328</span>  miles  de  euros).  Las  bases  i<span class=\"_ _2\"></span>mponibles negativas del Grupo fiscal ascend\u00edan a 14<span class=\"_ _5\"></span>.751 miles de euros. Las <span class=\"_ _9\"></span>deducciones <span class=\"_ _9\"></span>act<span class=\"_ _5\"></span>ivadas <span class=\"_ _25\"></span>pendientes <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>ap<span class=\"_ _5\"></span>licar <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>el <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>son <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>siguientes, en miles de euros: 2025<span class=\"ls0\"> </span>Deducciones pendientes de aplicar (miles de euros) A\u00f1o generaci\u00f3n Importe (miles de euros) L\u00edmite Por doble imposici\u00f3n 2014<span class=\"ls0\"> </span>671<span class=\"ls0\"> </span>Indefinida Total 671<span class=\"_ _3c\"> </span>2024<span class=\"ls0\"> </span>Deducciones pendientes de aplicar (miles de euros) A\u00f1o generaci\u00f3n Importe (miles de euros) L\u00edmite Por doble imposici\u00f3n 2014<span class=\"ls0\"> </span>769<span class=\"ls0\"> </span>Indefinida Total 769<span class=\"ls0\"> </span>El Grupo no tiene dotada reservas de inversi\u00f3n en Canarias (RIC). Seg\u00fan establece la legislaci\u00f3n vigente, los impuestos no pueden considerarse definitivame<span class=\"_ _2\"></span>nte liquidados <span class=\"_ _24\"> </span>hasta <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>declaraciones <span class=\"_ _1c\"> </span>p<span class=\"_ _5\"></span>resentadas <span class=\"_ _24\"> </span>hayan <span class=\"_ _24\"> </span>sido <span class=\"_ _24\"> </span>inspeccionadas <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>las autoridades fiscales o haya transcurrido el plazo de prescripci\u00f3n de cuatr<span class=\"_ _2\"></span>o a\u00f1<span class=\"_ _6\"></span>os.  Asimismo,  l<span class=\"_ _9\"></span>as  autoridades <span class=\"_ _18\"> </span>fiscales <span class=\"_ _17\"> </span>disponen <span class=\"_ _18\"> </span>de  un<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>plazo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>diez  a<span class=\"_ _2\"></span>\u00f1os <span class=\"_ _17\"> </span>para <span class=\"_ _17\"> </span>comprobar<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>e investigar <span class=\"_ _11\"> </span>las <span class=\"_ _19\"> </span>bases <span class=\"_ _11\"> </span>im<span class=\"_ _2\"></span>ponibles <span class=\"_ _19\"> </span>negativas <span class=\"_ _11\"> </span>y <span class=\"_ _19\"> </span>determinadas <span class=\"_ _11\"> </span>deducciones <span class=\"_ _19\"> </span>pendientes <span class=\"_ _19\"> </span>d<span class=\"_ _5\"></span>e compensar. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "c)<span class=\"ff6 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">Impuestos diferidos y gasto por impuesto sobre sociedades </span></span>Montebalito, S.A. <span class=\"_ _2\"></span>es la<span class=\"_ _2\"></span> Sociedad <span class=\"_ _2\"></span>Dominante del g<span class=\"_ _2\"></span>rupo que <span class=\"_ _9\"></span>tribut<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>bajo el <span class=\"_ _2\"></span>r\u00e9gimen especial <span class=\"_ _9\"></span>del Impuesto sobre Sociedades de Consolidaci\u00f3n <span class=\"_ _2\"></span>fiscal previsto en el Cap\u00edtulo<span class=\"_ _2\"></span> VII del T\u00edtulo VII<span class=\"_ _2\"></span> del Texto <span class=\"_ _b\"></span>Refundido <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>Ley <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Sociedades, <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>abi\u00e9ndole <span class=\"_ _f\"></span>sido <span class=\"_ _f\"></span>asignado <span class=\"_ _b\"></span>por <span class=\"_ _f\"></span>la Administraci\u00f3n Tributaria <span class=\"_ _5\"></span>el n\u00famero de Grupo 0485/<span class=\"_ _5\"></span>08.  El Grupo <span class=\"_ _5\"></span>de consolidaci\u00f3n fiscal est\u00e1 integrado por Montebalito, S.A. y <span class=\"_ _2\"></span>por todas aquellas sociedades participa<span class=\"_ _2\"></span>das por \u00e9sta, directa<span class=\"_ _2\"></span> o indirectamente en, al menos un 70 por 100, excluidas las filiales extranjeras. El detalle y origen de los impuestos diferidos al 31<span class=\"_ _2\"></span> de diciembre de <span class=\"_ _5\"></span>2025: Activos por impuestos diferidos 2024<span class=\"ls0\"> </span>diferencias temporales aplicadas en el ejercicio diferencias temporales generadas en el ejercicio Variaciones de per\u00edmetro Tipo de cambio 2025<span class=\"ls0\"> </span>Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal 2.090<span class=\"ls0\"> </span>(635) 35<span class=\"ls0\"> </span>- - 1.490<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>2.090 (635) 35<span class=\"ls0\"> </span>- - 1.490 Otras diferencias temporales pendientes de aplicar 255<span class=\"ls0\"> </span>(156) 1 - - 100<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>255<span class=\"ls0\"> </span>(156) 1 - - 100<span class=\"ls0\"> </span>Cr\u00e9ditos por p\u00e9rdidas a compensar 1.710<span class=\"ls0\"> </span>(219) 484<span class=\"ls0\"> </span>- (21) 1.954<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>1.571 (219) 484<span class=\"ls0\"> </span>- - 1.836    <span class=\"ls0\">Resto Grupo Mercantil </span>139<span class=\"ls0\"> </span> - - - (21) 118<span class=\"ls0\"> </span>Deducciones de cuotas pendientes de compensar 890<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(152) - - 791<span class=\"ls0\"> </span>   <span class=\"ls0\">Grupo Fiscal </span>890<span class=\"ls0\"> </span>53<span class=\"ls0\"> </span>(152) - - 791<span class=\"ls0\"> </span>4.945<span class=\"ls0\"> </span>(957) 368<span class=\"ls0\"> </span>- (21) 4.335<span class=\"ls0\"> </span><div class=\"c w239 h88 gs3f4\"><div class=\"t m0 x99 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Pasivos por impuestos diferidos </div></div><div class=\"c w6c h88 gs3f5\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h88 gs3f6\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x66 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">aplicadas </div><div class=\"t m0 x1a h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w172 h88 gs3f7\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x23 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">generadas </div><div class=\"t m0 x1a h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w90 h88 gs3f8\"><div class=\"t m0 x66 h27 y8a3 ff2 fs6 fc0 sc0 ls0 ws0\">Bajas </div><div class=\"t m0 x27 h27 y104 ff2 fs6 fc0 sc0 ls0 ws0\">Ventas </div><div class=\"t m0 x86 h27 y54a ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 xa h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">Activos </div></div><div class=\"c w236 h88 gs3f9\"><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 x8 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x23 h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c wfb h88 gs3fa\"><div class=\"t m0 xa h27 y8a3 ff2 fs6 fc0 sc0 ls0 ws0\">Ajustes </div><div class=\"t m0 x7 h27 y104 ff2 fs6 fc0 sc0 ls0 ws0\">tipos </div><div class=\"t m0 x86 h27 y54a ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 xa h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w211 h88 gs3fb\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w239 h28 gs3fc\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal </div></div><div class=\"c w6c h28 gs3fd\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.983<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h28 gs3fe\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">194<span class=\"ls0\"> </span></div></div><div class=\"c w172 h28 gs3ff\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(348) </div></div><div class=\"c w8b h28 gs400\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs401\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h28 gs402\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs403\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.829<span class=\"ls0\"> </span></div></div><div class=\"c w239 h28 gs404\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w6c h28 gs405\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.983 </div></div><div class=\"c wd0 h28 gs406\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">194<span class=\"ls0\"> </span></div></div><div class=\"c w172 h28 gs407\"><div class=\"t m0 x36 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(348) </div></div><div class=\"c w8b h28 gs408\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs409\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h28 gs40a\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs40b\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.829 </div></div><div class=\"c w239 h29 gs40c\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Resto Grupo Mercantil </span></div></div><div class=\"c w23a h29 gs40d\"><div class=\"t m0 x8 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w68 h29 gs40e\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23b h29 gs40f\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h29 gs410\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h29 gs411\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h29 gs412\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h29 gs413\"><div class=\"t m0 x8 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w239 h28 gs414\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Valoraci\u00f3n Activos </div></div><div class=\"c w6c h28 gs415\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">988<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h28 gs416\"><div class=\"t m0 x99 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(24) </div></div><div class=\"c w172 h28 gs417\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">129<span class=\"ls0\"> </span></div></div><div class=\"c w8b h28 gs418\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs419\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h28 gs41a\"><div class=\"t m0 x17 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(154) </div></div><div class=\"c w211 h28 gs41b\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">939<span class=\"ls0\"> </span></div></div><div class=\"c w239 h28 gs41c\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w23a h28 gs41d\"><div class=\"t m0 x8 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w68 h28 gs41e\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23b h28 gs41f\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h28 gs420\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs421\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h28 gs422\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w4a h28 gs423\"><div class=\"t m0 x8 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w239 h29 gs424\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Resto Grupo Mercantil </span></div></div><div class=\"c w6c h29 gs425\"><div class=\"t m0 x19 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">988<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h29 gs426\"><div class=\"t m0 x99 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(24) </div></div><div class=\"c w172 h29 gs427\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">129<span class=\"ls0\"> </span></div></div><div class=\"c w8b h29 gs428\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h29 gs429\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h29 gs42a\"><div class=\"t m0 x17 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(154) </div></div><div class=\"c w211 h29 gs42b\"><div class=\"t m0 x19 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">939<span class=\"ls0\"> </span></div></div><div class=\"c w23a h29 gs42c\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.971<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h29 gs42d\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">170<span class=\"ls0\"> </span></div></div><div class=\"c w172 h29 gs42e\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(219) </div></div><div class=\"c w8b h29 gs42f\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h29 gs430\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h29 gs431\"><div class=\"t m0 x17 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(154) </div></div><div class=\"c w211 h29 gs432\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.768<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs433\"><div class=\"t m0 x1 h2 y8a4 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8a5 ff1 fs0 fc0 sc0 ls0 ws0\">El detalle y origen de los impuestos diferidos al 31<span class=\"_ _2\"></span> de diciembre de <span class=\"_ _5\"></span>2024:  </div><div class=\"t m0 x1 h2 y8a6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w23d h89 gs434\"><div class=\"t m0 x50 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Activos por impuestos diferidos </div></div><div class=\"c w211 h89 gs435\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c wd0 h89 gs436\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y897 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x7 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">aplicadas </div><div class=\"t m0 x1a h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w23e h89 gs437\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y897 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x23 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">generadas </div><div class=\"t m0 x1a h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w236 h89 gs438\"><div class=\"t m0 xa h27 y897 ff2 fs6 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 x8 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x23 h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c wfb h89 gs439\"><div class=\"t m0 x1b h27 y897 ff2 fs6 fc0 sc0 ls0 ws0\">Tipo </div><div class=\"t m0 x86 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 xa h27 y136 ff2 fs6 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w211 h89 gs43a\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w23d h29 gs43b\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal </div></div><div class=\"c w211 h29 gs43c\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.393<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h29 gs43d\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(257) </div></div><div class=\"c w23e h29 gs43e\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">979<span class=\"ls0\"> </span></div></div><div class=\"c w236 h29 gs43f\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(25) </div></div><div class=\"c w116 h29 gs440\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h29 gs441\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.090<span class=\"ls0\"> </span></div></div><div class=\"c w23d h28 gs442\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w211 h28 gs443\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.393 </div></div><div class=\"c wd0 h28 gs444\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(257) </div></div><div class=\"c w23e h28 gs445\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">979<span class=\"ls0\"> </span></div></div><div class=\"c w236 h28 gs446\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(25) </div></div><div class=\"c w116 h28 gs447\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs448\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">2.090 </div></div><div class=\"c w23d h28 gs449\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Otras diferencias temporales pendientes de aplicar </div></div><div class=\"c w211 h28 gs44a\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">236<span class=\"ls0\"> </span></div></div><div class=\"c w23f h28 gs44b\"><div class=\"t m0 xcc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23e h28 gs44c\"><div class=\"t m0 xf h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w236 h28 gs44d\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(28) </div></div><div class=\"c w116 h28 gs44e\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs44f\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">255<span class=\"ls0\"> </span></div></div><div class=\"c w23d h29 gs450\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w211 h29 gs451\"><div class=\"t m0 x19 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">236<span class=\"ls0\"> </span></div></div><div class=\"c w23f h29 gs452\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23e h29 gs453\"><div class=\"t m0 xf h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">47<span class=\"ls0\"> </span></div></div><div class=\"c w236 h29 gs454\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(28) </div></div><div class=\"c w116 h29 gs455\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h29 gs456\"><div class=\"t m0 x19 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">255<span class=\"ls0\"> </span></div></div><div class=\"c w23d h28 gs457\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Cr\u00e9ditos por p\u00e9rdidas a compensar </div></div><div class=\"c w211 h28 gs458\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.423<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h28 gs459\"><div class=\"t m0 x99 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(20) </div></div><div class=\"c w23e h28 gs45a\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">305<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h28 gs45b\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h28 gs45c\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w211 h28 gs45d\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.710<span class=\"ls0\"> </span></div></div><div class=\"c w23d h28 gs45e\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w211 h28 gs45f\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.286 </div></div><div class=\"c wd0 h28 gs460\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(20) </div></div><div class=\"c w23e h28 gs461\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">305<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h28 gs462\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h28 gs463\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs464\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.571 </div></div><div class=\"c w23d h2b gs465\"><div class=\"t m0 xa h78 y6a4 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Resto Grupo Mercantil </span></div></div><div class=\"c w211 h2b gs466\"><div class=\"t m0 x19 h26 y6a4 ff1 fs6 fc0 sc0 lsa ws0\">137<span class=\"ls0\"> </span></div></div><div class=\"c w23f h2b gs467\"><div class=\"t m0 xcc h78 y6a4 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w67 h2b gs468\"><div class=\"t m0 xcc h78 y6a4 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h2b gs469\"><div class=\"t m0 x4e h78 y6a4 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h2b gs46a\"><div class=\"t m0 x36 h78 y6a4 ff8 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w211 h2b gs46b\"><div class=\"t m0 x19 h26 y6a4 ff1 fs6 fc0 sc0 lsa ws0\">139<span class=\"ls0\"> </span></div></div><div class=\"c w23d h29 gs46c\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Deducciones de cuotas pendientes de compensar </div></div><div class=\"c w211 h29 gs46d\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">779<span class=\"ls0\"> </span></div></div><div class=\"c w23f h29 gs46e\"><div class=\"t m0 xcc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23e h29 gs46f\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">111<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h29 gs470\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h29 gs471\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h29 gs472\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">890<span class=\"ls0\"> </span></div></div><div class=\"c w23d h28 gs473\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w211 h28 gs474\"><div class=\"t m0 x19 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">779<span class=\"ls0\"> </span></div></div><div class=\"c w23f h28 gs475\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w23e h28 gs476\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">111<span class=\"ls0\"> </span></div></div><div class=\"c wc2 h28 gs477\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w116 h28 gs478\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs479\"><div class=\"t m0 x19 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">890<span class=\"ls0\"> </span></div></div><div class=\"c w4a h28 gs47a\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.831<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h28 gs47b\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(277) </div></div><div class=\"c w23e h28 gs47c\"><div class=\"t m0 x1f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.442<span class=\"ls0\"> </span></div></div><div class=\"c w236 h28 gs47d\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(53) </div></div><div class=\"c wfb h28 gs47e\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w211 h28 gs47f\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">4.945<span class=\"ls0\"> </span></div></div><div class=\"c w239 h88 gs480\"><div class=\"t m0 x99 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Pasivos por impuestos diferidos </div></div><div class=\"c w6c h88 gs481\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">202<span class=\"ls0\">3 </span></div></div><div class=\"c wd0 h88 gs482\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x66 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">aplicadas </div><div class=\"t m0 x1a h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w172 h88 gs483\"><div class=\"t m0 x27 h27 y896 ff2 fs6 fc0 sc0 ls0 ws0\">diferencias </div><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">temporales </div><div class=\"t m0 x23 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">generadas </div><div class=\"t m0 x1a h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">en el </div><div class=\"t m0 x1b h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">ejercicio </div></div><div class=\"c w90 h88 gs484\"><div class=\"t m0 x66 h27 y8b2 ff2 fs6 fc0 sc0 ls0 ws0\">Bajas </div><div class=\"t m0 x27 h27 y104 ff2 fs6 fc0 sc0 ls0 ws0\">Ventas </div><div class=\"t m0 x86 h27 y541 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 xa h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">Activos </div></div><div class=\"c w236 h88 gs485\"><div class=\"t m0 xa h27 y8a2 ff2 fs6 fc0 sc0 ls0 ws0\">Variaciones </div><div class=\"t m0 x8 h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 x23 h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">per\u00edmetro </div></div><div class=\"c wfb h88 gs486\"><div class=\"t m0 xa h27 y8b2 ff2 fs6 fc0 sc0 ls0 ws0\">Ajustes </div><div class=\"t m0 x7 h27 y104 ff2 fs6 fc0 sc0 ls0 ws0\">tipos </div><div class=\"t m0 x86 h27 y541 ff2 fs6 fc0 sc0 ls0 ws0\">de </div><div class=\"t m0 xa h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">cambio </div></div><div class=\"c w211 h88 gs487\"><div class=\"t m0 x27 h27 y549 ff2 fs6 fc0 sc0 lsa ws0\">202<span class=\"ls0\">4 </span></div></div><div class=\"c w239 h28 gs488\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Ajustes Consolidaci\u00f3n<span class=\"_ _2\"></span> fiscal </div></div><div class=\"c w6c h28 gs489\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">421<span class=\"ls0\"> </span></div></div><div class=\"c w68 h28 gs48a\"><div class=\"t m0 xcc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h28 gs48b\"><div class=\"t m0 x1f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.575<span class=\"ls0\"> </span></div></div><div class=\"c w8b h28 gs48c\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w236 h28 gs48d\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(13) </div></div><div class=\"c w116 h28 gs48e\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h28 gs48f\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.983<span class=\"ls0\"> </span></div></div><div class=\"c w239 h29 gs490\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Grupo Fiscal </span></div></div><div class=\"c w6c h29 gs491\"><div class=\"t m0 x19 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">421<span class=\"ls0\"> </span></div></div><div class=\"c w68 h29 gs492\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w172 h29 gs493\"><div class=\"t m0 x1f h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.575 </div></div><div class=\"c w8b h29 gs494\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w236 h29 gs495\"><div class=\"t m0 x34 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(13) </div></div><div class=\"c w116 h29 gs496\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w211 h29 gs497\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.983 </div></div><div class=\"c w239 h28 gs498\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Valoraci\u00f3n Activos </div></div><div class=\"c w6c h28 gs499\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.256<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h28 gs49a\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(280) </div></div><div class=\"c w23b h28 gs49b\"><div class=\"t m0 xcc h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h28 gs49c\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs49d\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h28 gs49e\"><div class=\"t m0 x2f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w211 h28 gs49f\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">988<span class=\"ls0\"> </span></div></div><div class=\"c w239 h28 gs4a0\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls2d ws0\">   <span class=\"ls0\">Resto Grupo Mercantil </span></div></div><div class=\"c w6c h28 gs4a1\"><div class=\"t m0 xa h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">1.256 </div></div><div class=\"c wd0 h28 gs4a2\"><div class=\"t m0 x36 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">(280) </div></div><div class=\"c w23b h28 gs4a3\"><div class=\"t m0 xcc h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w8b h28 gs4a4\"><div class=\"t m0 x32 h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wc2 h28 gs4a5\"><div class=\"t m0 x4e h78 y137 ff8 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wfb h28 gs4a6\"><div class=\"t m0 x2f h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w211 h28 gs4a7\"><div class=\"t m0 x19 h78 y137 ff8 fs6 fc0 sc0 lsa ws0\">988<span class=\"ls0\"> </span></div></div><div class=\"c w23a h2b gs4a8\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.677<span class=\"ls0\"> </span></div></div><div class=\"c wd0 h2b gs4a9\"><div class=\"t m0 x36 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(280) </div></div><div class=\"c w172 h2b gs4aa\"><div class=\"t m0 x1f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.575<span class=\"ls0\"> </span></div></div><div class=\"c w8b h2b gs4ab\"><div class=\"t m0 x32 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w236 h2b gs4ac\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(13) </div></div><div class=\"c wfb h2b gs4ad\"><div class=\"t m0 x2f h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w211 h2b gs4ae\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.971<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs433\"><div class=\"t m0 x1 h2 y8b6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8b7 ff1 fs0 fc0 sc0 ls0 ws0\">Tal y como se muestra<span class=\"_ _2\"></span> en el cuadro anterior,<span class=\"_ _2\"></span> <span class=\"_ _5\"></span>el Grupo presenta cr\u00e9d<span class=\"_ _2\"></span>itos fiscales activados por<span class=\"_ _2\"></span> </div><div class=\"t m0 x1 h2 y8b8 ff1 fs0 fc0 sc0 ls0 ws0\">bases imponibles negativas pendientes de compensar y deducciones pendientes de apl<span class=\"_ _2\"></span>icar.<span class=\"_ _5\"></span> </div><div class=\"t m0 x1 h2 y8b9 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8ba ff1 fs0 fc0 sc0 ls0 ws0\">Los <span class=\"_ _9\"></span>ad<span class=\"_ _5\"></span>ministradores <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>Sociedad<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>Dominante <span class=\"_ _2\"></span>consideran <span class=\"_ _9\"></span>completamente <span class=\"_ _9\"></span>recuperables <span class=\"_ _2\"></span>estos </div><div class=\"t m0 x1 h2 y160 ff1 fs0 fc0 sc0 ls0 ws0\">activos <span class=\"_ _2\"></span>por imp<span class=\"_ _2\"></span>uestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Plan <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>Nego<span class=\"_ _5\"></span>cios <span class=\"_ _2\"></span>aprobado <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>Administradores </div><div class=\"t m0 x1 h2 y8bb ff1 fs0 fc0 sc0 ls0 ws0\">del Grupo para los pr\u00f3ximos 3 a\u00f1os. </div><div class=\"t m0 x1 h2 y8bc ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8bd ff1 fs0 fc0 sc0 ls0 ws0\">Con <span class=\"_ _14\"> </span>ocasi\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>cad<span class=\"_ _2\"></span>a <span class=\"_ _14\"></span>cierre <span class=\"_ _14\"></span>contable, <span class=\"_ _b\"></span>se <span class=\"_ _14\"> </span>revisan <span class=\"_ _14\"> </span>los <span class=\"_ _14\"></span>impuestos <span class=\"_ _14\"></span>di<span class=\"_ _2\"></span>feridos <span class=\"_ _14\"></span>registrados <span class=\"_ _14\"></span>(tan<span class=\"_ _2\"></span>to </div><div class=\"t m0 x1 h2 y8be ff1 fs0 fc0 sc0 ls0 ws0\">activos como pasivos) <span class=\"_ _5\"></span>con objeto de comprobar que <span class=\"_ _5\"></span>se mantienen vigentes, efectu\u00e1ndose <span class=\"_ _5\"></span>las </div><div class=\"t m0 x1 h2 y8bf ff1 fs0 fc0 sc0 ls0 ws0\">oportunas correcciones a los mismos de acuerdo con los resultados de los an<span class=\"_ _5\"></span>\u00e1lisis realizados.<span class=\"fs5\"> </span></div><div class=\"t m0 x1 h2 y8c0 ff1 fs0 fc0 sc0 ls0 ws0\">Los activos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>impuestos <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iferidos s<span class=\"_ _2\"></span>olo se <span class=\"_ _9\"></span>reconocen en <span class=\"_ _2\"></span>la me<span class=\"_ _2\"></span>dida q<span class=\"_ _2\"></span>ue se <span class=\"_ _9\"></span>consid<span class=\"_ _5\"></span>ere <span class=\"_ _2\"></span>probable </div><div class=\"t m0 x1 h2 y8c1 ff1 fs0 fc0 sc0 ls0 ws0\">que <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>Sociedad <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>fiscal <span class=\"_ _5\"></span>vaya <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>disponer <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>ganancias <span class=\"_ _5\"></span>fiscales <span class=\"_ _5\"></span>futuras <span class=\"_ _6\"></span>contra <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue </div><div class=\"t m0 x1 h2 y8c2 ff1 fs0 fc0 sc0 ls0 ws0\">poder hacerlos efectivos. </div></div>Asimismo, <span class=\"_ _6\"></span>con <span class=\"_ _6\"></span>fecha <span class=\"_ _6\"></span>1 <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>enero <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span><span class=\"ls3\">201</span>6 <span class=\"_ _6\"></span>entr\u00f3 <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>vigor <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>Real <span class=\"_ _6\"></span>Decreto-Ley <span class=\"_ _6\"></span>3/<span class=\"_ _5\"></span><span class=\"ls8\">20<span class=\"ls3\">16</span></span>, <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2 <span class=\"_ _6\"></span>de diciembre, <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Impuesto <span class=\"_ _f\"></span>sobre <span class=\"_ _b\"></span>Sociedades, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>se <span class=\"_ _f\"></span>establec<span class=\"_ _5\"></span>\u00eda <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>obligaci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _f\"></span>revertir aquellas  p<span class=\"_ _5\"></span>\u00e9rdidas  que <span class=\"_ _c\"> </span>hayan <span class=\"_ _c\"> </span>resultado  f<span class=\"_ _5\"></span>iscalmente  deducibles <span class=\"_ _c\"> </span>en <span class=\"_ _c\"> </span>la  b<span class=\"_ _5\"></span>ase  imp<span class=\"_ _5\"></span>onible  del Impuesto so<span class=\"_ _2\"></span>bre <span class=\"_ _9\"></span>Socied<span class=\"_ _5\"></span>ades <span class=\"_ _9\"></span>en per\u00edod<span class=\"_ _2\"></span>os <span class=\"_ _2\"></span>impositivos <span class=\"_ _9\"></span>iniciados con <span class=\"_ _9\"></span>anterioridad <span class=\"_ _9\"></span>a 1 <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>enero <span class=\"_ _9\"></span>de 2013 <span class=\"_ _b\"></span>correspondientes <span class=\"_ _f\"></span>al <span class=\"_ _14\"></span>deterioro <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>valores <span class=\"_ _14\"></span>representativos <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>articipaci\u00f3n <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el capital o <span class=\"_ _6\"></span>en los <span class=\"_ _5\"></span>fondos <span class=\"_ _5\"></span>propios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>entidades. <span class=\"_ _5\"></span>Dicha <span class=\"_ _5\"></span>reversi<span class=\"_ _5\"></span>\u00f3n <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>integrar\u00e1, como <span class=\"_ _5\"></span>m\u00ednimo, <span class=\"_ _5\"></span>por partes <span class=\"_ _2\"></span>iguales <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _9\"></span>imponible <span class=\"_ _2\"></span>correspondiente <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cad<span class=\"_ _5\"></span>a <span class=\"_ _9\"></span>uno <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>cin<span class=\"_ _5\"></span>co <span class=\"_ _9\"></span>primeros <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>er\u00edodos impositivos <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>inicien <span class=\"_ _22\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span><span class=\"ls3\">201</span>6<span class=\"_ _5\"></span>. <span class=\"_ _22\"></span>Esta <span class=\"_ _f\"></span>medida <span class=\"_ _22\"></span>no <span class=\"_ _f\"></span>ha <span class=\"_ _22\"></span>t<span class=\"_ _5\"></span>enido <span class=\"_ _f\"></span>efecto significativo para el Grupo. El <span class=\"_ _f\"></span>Impuesto <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>Sociedades <span class=\"_ _f\"></span>vigente <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>partir <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>1 <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>enero <span class=\"_ _f\"></span>de <span class=\"_ _14\"></span><span class=\"ls3\">201<span class=\"_ _2\"></span><span class=\"ls0\">6 <span class=\"_ _f\"></span>establece <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>bases </span></span>imponibles <span class=\"_ _f\"></span>negativas <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>ejercicios <span class=\"_ _f\"></span>an<span class=\"_ _5\"></span>teriores <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ueden <span class=\"_ _f\"></span>compensarse <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>ejercicios <span class=\"_ _f\"></span>futuro<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>sin ninguna <span class=\"_ _d\"> </span>limitaci\u00f3n <span class=\"_ _c\"> </span>temporal, <span class=\"_ _c\"> </span>si <span class=\"_ _c\"> </span>bien <span class=\"_ _d\"> </span>establece <span class=\"_ _c\"> </span>con <span class=\"_ _d\"> </span>car\u00e1cter <span class=\"_ _c\"> </span>general <span class=\"_ _c\"> </span>una <span class=\"_ _d\"> </span>limitaci\u00f3n <span class=\"_ _c\"> </span>a <span class=\"_ _d\"> </span>la compensaci\u00f3n <span class=\"_ _11\"> </span>del <span class=\"_ _19\"> </span>70% <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>la <span class=\"_ _19\"> </span>base <span class=\"_ _11\"> </span>imponible <span class=\"_ _19\"> </span>posit<span class=\"_ _5\"></span>iva, <span class=\"_ _11\"> </span>con <span class=\"_ _11\"> </span>un <span class=\"_ _19\"> </span>m\u00ednimo <span class=\"_ _19\"> </span>de <span class=\"_ _11\"> </span>1 <span class=\"_ _19\"> </span>mill\u00f3n. Adicionalmente, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>el caso <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>importe <span class=\"_ _5\"></span>neto <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>cifra d<span class=\"_ _5\"></span>e nego<span class=\"_ _5\"></span>cios <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>sociedad, <span class=\"_ _5\"></span>o del <span class=\"_ _22\"></span>grupo <span class=\"_ _6\"></span>fiscal, <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>sit\u00fae <span class=\"_ _22\"></span>entre <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>20 <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>60 <span class=\"_ _22\"></span>millones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>euro<span class=\"_ _5\"></span>s, <span class=\"_ _6\"></span>dicha <span class=\"_ _22\"></span>compensaci\u00f3n <span class=\"_ _6\"></span>queda limitada <span class=\"_ _6\"></span>al <span class=\"_ _22\"></span>50% <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>base <span class=\"_ _6\"></span>imp<span class=\"_ _5\"></span>onible <span class=\"_ _6\"></span>posit<span class=\"_ _5\"></span>iva, <span class=\"_ _22\"></span>mientras <span class=\"_ _6\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _6\"></span>si <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>importe <span class=\"_ _6\"></span>net<span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>cifra <span class=\"_ _22\"></span>de negocios es <span class=\"_ _9\"></span>igual <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>superior <span class=\"_ _9\"></span>a 60 <span class=\"_ _9\"></span>millones de <span class=\"_ _9\"></span>euros <span class=\"_ _2\"></span>el l\u00edmite <span class=\"_ _9\"></span>a la <span class=\"_ _9\"></span>compensaci\u00f3n se <span class=\"_ _9\"></span>reduce <span class=\"_ _2\"></span>hasta el 25% de la base imponible positiva. Los <span class=\"_ _24\"> </span>activos <span class=\"_ _1c\"> </span>por <span class=\"_ _24\"> </span>impuestos <span class=\"_ _1c\"> </span>diferidos <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>surgen <span class=\"_ _1c\"> </span>por <span class=\"_ _24\"> </span>ajustes <span class=\"_ _1c\"> </span>de <span class=\"_ _24\"> </span>consolidaci\u00f3n <span class=\"_ _1c\"> </span>fiscal <span class=\"_ _24\"> </span>se corresponden <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>p\u00e9rd<span class=\"_ _5\"></span>idas <span class=\"_ _5\"></span>o <span class=\"_ _6\"></span>ingresos <span class=\"_ _6\"></span>producidos <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>operaciones <span class=\"_ _6\"></span>con <span class=\"_ _5\"></span>sociedades <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>mismo grupo fiscal. El tipo aplicado para el Grupo fiscal para el a\u00f1o 2025 <span class=\"ls4\">y </span>2024 ha sido del 25%. La <span class=\"_ _f\"></span>conciliaci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sultado <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _b\"></span><span class=\"ls3\">2025</span> <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>base imponible del impuesto de Sociedades es la siguiente, en miles de euros: Importe (miles de euros) Resultado Ant<span class=\"_ _2\"></span>es de Impuestos 4.147<span class=\"ls0\"> </span>Resultados antes de i<span class=\"_ _9\"></span>m<span class=\"_ _5\"></span>puestos de s<span class=\"_ _2\"></span>ociedade<span class=\"_ _2\"></span>s no incluidas en <span class=\"_ _2\"></span>el per\u00edmetro f<span class=\"_ _2\"></span>iscal 2.584<span class=\"ls0\"> </span>Resultado consoli<span class=\"_ _2\"></span>dado antes <span class=\"_ _2\"></span>de impuestos e<span class=\"_ _2\"></span>mpresas Grupo Fiscal 1.563<span class=\"ls0\"> </span>Diferencias per<span class=\"_ _2\"></span>manentes Grupo Fi<span class=\"_ _2\"></span>scal 1.074<span class=\"ls0\"> </span>Diferencias temporal<span class=\"_ _2\"></span>es Grupo Fiscal<span class=\"_ _2\"></span> (2.404)<span class=\"ls0\"> </span>   <span class=\"ls0\">Activos po<span class=\"_ _2\"></span>r impuestos dife<span class=\"_ _2\"></span>ridos </span>(3.020)         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>144<span class=\"ls0\"> </span>        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>(3.164)    <span class=\"ls0\">Pasivos por<span class=\"_ _2\"></span> impuestos dif<span class=\"_ _2\"></span>eridos </span>616<span class=\"ls0\"> </span>        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span>1.392         <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span>(776) Bases imponibl<span class=\"_ _2\"></span>es negativas no d<span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>ducidas 1.937<span class=\"ls0\"> </span>Base Imponible pr<span class=\"_ _2\"></span>evia 2.171<span class=\"ls0\"> </span>Deducci\u00f3n Bases I<span class=\"_ _2\"></span>mponibles ne<span class=\"_ _2\"></span>gativas ejercici<span class=\"_ _2\"></span>os anteriores (1.568)<span class=\"ls0\"> </span>Base Imponible G<span class=\"_ _2\"></span>rupo Fiscal 603<span class=\"_ _3c\"> </span><span class=\"ls0\"> </span>La <span class=\"_ _f\"></span>conciliaci\u00f3n <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _22\"></span>re<span class=\"_ _5\"></span>sultado <span class=\"_ _f\"></span>consolidado <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>ejercicio <span class=\"_ _b\"></span><span class=\"ls3\">2024</span> <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>base imponible del impuesto de Sociedades es la siguiente, en miles de euros:<div class=\"c w242 h5d gs4b0\"><div class=\"t m0 x23 h2f y347 ff2 fs8 fc0 sc0 ls0 ws0\">Importe (miles </div><div class=\"t m0 x1c h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">de euros) </div></div><div class=\"c w243 h2e gs4b1\"><div class=\"t m0 xa h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">Resultado Ant<span class=\"_ _2\"></span>es de Impuestos </div></div><div class=\"c w244 h2e gs4b2\"><div class=\"t m0 x1d h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">1.882<span class=\"ls0\"> </span></div></div><div class=\"c w243 h2e gs4b3\"><div class=\"t m0 xa h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">Resultados antes de i<span class=\"_ _9\"></span>m<span class=\"_ _5\"></span>puestos de s<span class=\"_ _2\"></span>ociedade<span class=\"_ _2\"></span>s no incluidas en <span class=\"_ _2\"></span>el per\u00edmetro f<span class=\"_ _2\"></span>iscal </div></div><div class=\"c w244 h2e gs4b4\"><div class=\"t m0 xb2 h2f y18a ff2 fs8 fc0 sc0 ls1c ws0\">711<span class=\"ls0\"> </span></div></div><div class=\"c w243 h31 gs4b5\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Resultado consoli<span class=\"_ _2\"></span>dado antes <span class=\"_ _2\"></span>de impuestos e<span class=\"_ _2\"></span>mpresas Grupo Fiscal </div></div><div class=\"c w244 h31 gs4b6\"><div class=\"t m0 x1d h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">2.593<span class=\"ls0\"> </span></div></div><div class=\"c w243 h31 gs4b7\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Diferencias per<span class=\"_ _2\"></span>manentes Grupo Fi<span class=\"_ _2\"></span>scal </div></div><div class=\"c w244 h31 gs4b8\"><div class=\"t m0 x50 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w243 h31 gs4b9\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Diferencias temporal<span class=\"_ _2\"></span>es Grupo Fiscal<span class=\"_ _2\"></span> </div></div><div class=\"c w244 h31 gs4ba\"><div class=\"t m0 x30 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(3.224)<span class=\"ls0\"> </span></div></div><div class=\"c w243 h5e gs4bb\"><div class=\"t m0 xa h30 y18e ff1 fs8 fc0 sc0 ls32 ws0\">   <span class=\"ls0\">Activos po<span class=\"_ _2\"></span>r impuestos dife<span class=\"_ _2\"></span>ridos </span></div></div><div class=\"c w244 h5e gs4bc\"><div class=\"t m0 x1d h30 y18e ff1 fs8 fc0 sc0 ls0 ws0\">3.076 </div></div><div class=\"c w243 h2e gs4bd\"><div class=\"t m0 xa h8b y18a ff8 fs8 fc0 sc0 ls32 ws0\">        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span></div></div><div class=\"c w244 h2e gs4be\"><div class=\"t m0 x1d h8b y18a ff8 fs8 fc0 sc0 ls0 ws0\">4.104 </div></div><div class=\"c w243 h31 gs4bf\"><div class=\"t m0 xa h8b y18e ff8 fs8 fc0 sc0 ls32 ws0\">        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span></div></div><div class=\"c w244 h31 gs4c0\"><div class=\"t m0 x30 h8b y18e ff8 fs8 fc0 sc0 ls0 ws0\">(1.028) </div></div><div class=\"c w243 h2e gs4c1\"><div class=\"t m0 xa h30 y18a ff1 fs8 fc0 sc0 ls32 ws0\">   <span class=\"ls0\">Pasivos por<span class=\"_ _2\"></span> impuestos dif<span class=\"_ _2\"></span>eridos </span></div></div><div class=\"c w244 h2e gs4c2\"><div class=\"t m0 x30 h30 y18a ff1 fs8 fc0 sc0 ls0 ws0\">(6.300) </div></div><div class=\"c w243 h31 gs4c3\"><div class=\"t m0 xa h8b y18e ff8 fs8 fc0 sc0 ls32 ws0\">        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> el presente ejercici<span class=\"_ _2\"></span>o </span></div></div><div class=\"c w244 h31 gs4c4\"><div class=\"t m0 x30 h8b y18e ff8 fs8 fc0 sc0 ls0 ws0\">(6.300) </div></div><div class=\"c w243 h31 gs4c5\"><div class=\"t m0 xa h8b y18e ff8 fs8 fc0 sc0 ls32 ws0\">        <span class=\"ls0\">Con origen en<span class=\"_ _2\"></span> ejercicios anteri<span class=\"_ _2\"></span>ores </span></div></div><div class=\"c w244 h31 gs4c6\"><div class=\"t m0 xef h8b y18e ff8 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w243 h31 gs4c7\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Bases imponibl<span class=\"_ _2\"></span>es negativas no d<span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>ducidas </div></div><div class=\"c w244 h31 gs4c8\"><div class=\"t m0 xb2 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">791<span class=\"ls0\"> </span></div></div><div class=\"c w243 h31 gs4c9\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Base Imponible pr<span class=\"_ _2\"></span>evia </div></div><div class=\"c w244 h31 gs4ca\"><div class=\"t m0 xb2 h2f y18e ff2 fs8 fc0 sc0 ls1c ws0\">172<span class=\"ls0\"> </span></div></div><div class=\"c w243 h31 gs4cb\"><div class=\"t m0 xa h2f y18e ff2 fs8 fc0 sc0 ls0 ws0\">Deducci\u00f3n Bases I<span class=\"_ _2\"></span>mponibles ne<span class=\"_ _2\"></span>gativas ejercici<span class=\"_ _2\"></span>os anteriores </div></div><div class=\"c w244 h31 gs4cc\"><div class=\"t m0 x37 h2f y18e ff2 fs8 fc0 sc0 ls27 ws0\">(172)<span class=\"ls0\"> </span></div></div><div class=\"c w243 h2e gs4cd\"><div class=\"t m0 xa h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">Base Imponible G<span class=\"_ _2\"></span>rupo Fiscal </div></div><div class=\"c w242 h2e gs4ce\"><div class=\"t m0 xef h2f y18a ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w2 h61 gs4cf\"><div class=\"t m0 x1 h2 y68d ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8e3 ffd fs0 fc0 sc0 ls0 ws0\">Los c\u00e1lculos realizados a efectos de <span class=\"_ _5\"></span>la determinaci\u00f3n del \u201cGasto (Ingreso) por Impuesto sob<span class=\"_ _5\"></span>re </div><div class=\"t m0 x1 h2 y8e4 ffd fs0 fc0 sc0 ls0 ws0\">Sociedades\u201d consolidado correspondiente a los ejercicios <span class=\"ff1 ls3\">2025<span class=\"ls0\"> <span class=\"ls4\">y </span>20<span class=\"_ _5\"></span>24 han sido los siguientes, </span></span></div><div class=\"t m0 x1 h2 y8e5 ff1 fs0 fc0 sc0 ls0 ws0\">en miles de euros: </div></div><div class=\"c w246 h28 gs4d0\"><div class=\"t m0 x21 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w247 h28 gs4d1\"><div class=\"t m0 x21 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w248 h28 gs4d2\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Resultado Antes de Impuestos </div></div><div class=\"c w249 h28 gs4d3\"><div class=\"t m0 x1e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">4.147<span class=\"ls0\"> </span></div></div><div class=\"c w247 h28 gs4d4\"><div class=\"t m0 x1e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">1.881<span class=\"ls0\"> </span></div></div><div class=\"c w248 h29 gs4d5\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Diferencias permanentes </div></div><div class=\"c w249 h29 gs4d6\"><div class=\"t m0 x20 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(1.5<span class=\"lsa\">10</span>) </div></div><div class=\"c w247 h29 gs4d7\"><div class=\"t m0 x33 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">724<span class=\"ls0\"> </span></div></div><div class=\"c w248 h28 gs4d8\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls2d ws0\">     <span class=\"ls0\">Eliminaci\u00f3n resultados antes de impuestos fuera Grupo Fi<span class=\"_ _2\"></span>scal </span></div></div><div class=\"c w249 h28 gs4d9\"><div class=\"t m0 x20 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(2.584) </div></div><div class=\"c w247 h28 gs4da\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">712<span class=\"ls0\"> </span></div></div><div class=\"c w248 h28 gs4db\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls2d ws0\">     <span class=\"ls0\">Diferencias permanentes Grupo Fiscal </span></div></div><div class=\"c w249 h28 gs4dc\"><div class=\"t m0 x1e h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.074 </div></div><div class=\"c w247 h28 gs4dd\"><div class=\"t m0 x37 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w248 h28 gs4de\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Resultado Grupo fiscal ajustado </div></div><div class=\"c w249 h28 gs4df\"><div class=\"t m0 x1e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.63<span class=\"ls0\">7 </span></div></div><div class=\"c w247 h28 gs4e0\"><div class=\"t m0 x1e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2.605<span class=\"ls0\"> </span></div></div><div class=\"c w248 h29 gs4e1\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Gasto por Impuesto Grupo Fiscal </div></div><div class=\"c w249 h29 gs4e2\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(659) </div></div><div class=\"c w247 h29 gs4e3\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(651) </div></div><div class=\"c w248 h29 gs4e4\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Gasto por Impuesto de Sociedades no incluidas en el Grupo Fiscal </div></div><div class=\"c w249 h29 gs4e5\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(278) </div></div><div class=\"c w247 h29 gs4e6\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(68) </div></div><div class=\"c w248 h28 gs4e7\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Otros ajustes realizados que afectan al gasto po<span class=\"_ _2\"></span>r impuesto de sociedades<span class=\"_ _5\"></span> </div></div><div class=\"c w248 h29 gs4e8\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Impuestos diferidos asociados a inmuebles de inversi\u00f3n </div></div><div class=\"c w249 h29 gs4e9\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(105) </div></div><div class=\"c w247 h29 gs4ea\"><div class=\"t m0 x22 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(95) </div></div><div class=\"c w248 h28 gs4eb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Ajustes en cr\u00e9ditos p\u00e9rdidas a compensar </div></div><div class=\"c w249 h28 gs4ec\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">(37) </div></div><div class=\"c w247 h28 gs4ed\"><div class=\"t m0 xb2 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w248 h28 gs4ee\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Activaci\u00f3n cr\u00e9ditos por p\u00e9rdidas a compensar </div></div><div class=\"c w249 h28 gs4ef\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">484<span class=\"ls0\"> </span></div></div><div class=\"c w247 h28 gs4f0\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">305<span class=\"ls0\"> </span></div></div><div class=\"c w248 h29 gs4f1\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total gasto por impuesto de sociedades </div></div><div class=\"c w249 h29 gs4f2\"><div class=\"t m0 x99 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(595) </div></div><div class=\"c w247 h29 gs4f3\"><div class=\"t m0 x6 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(502) </div></div><div class=\"c w2 h61 gs4cf\"><div class=\"t m0 x1 h2 y8f1 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8f2 ff1 fs0 fc0 sc0 ls0 ws0\">Al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>diciembre <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _18\"> </span>el <span class=\"_ _17\"> </span>importe <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _18\"> </span>bases <span class=\"_ _17\"> </span>imponibles <span class=\"_ _18\"> </span>negativas <span class=\"_ _18\"> </span>pendientes <span class=\"_ _18\"> </span>de </div><div class=\"t m0 x1 h2 y8f3 ff1 fs0 fc0 sc0 ls0 ws0\">compensar <span class=\"_ _14\"></span>regis<span class=\"_ _2\"></span>tradas <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Estado <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>Situaci\u00f3n <span class=\"_ _14\"></span>Financiera <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>todo <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>l <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"> </span>Montebalito<span class=\"_ _2\"></span> </div><div class=\"t m0 x1 h2 y8f4 ff1 fs0 fc0 sc0 ls0 ws0\">ascienden <span class=\"_ _18\"> </span><span class=\"ls18\">a <span class=\"_ _17\"> </span></span>7.781 <span class=\"_ _18\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros <span class=\"_ _17\"> </span>(cuota <span class=\"_ _14\"> </span>de  1.954 <span class=\"_ _18\"> </span>miles <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>euros). <span class=\"_ _17\"> </span>Las <span class=\"_ _18\"> </span>bases <span class=\"_ _18\"> </span>imponibles </div><div class=\"t m0 x1 h2 y8f5 ff1 fs0 fc0 sc0 ls0 ws0\">negativas <span class=\"_ _22\"></span>del <span class=\"_ _22\"></span>Grupo <span class=\"_ _22\"></span>fiscal <span class=\"_ _f\"></span>ascienden <span class=\"_ _f\"></span>a <span class=\"_ _22\"></span>13<span class=\"_ _5\"></span>.598 <span class=\"_ _22\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>euros<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>se <span class=\"_ _f\"></span>muestran <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>siguiente </div><div class=\"t m0 x1 h2 y8f6 ff1 fs0 fc0 sc0 ls0 ws0\">detalle:<span class=\"_ _3c\"> </span> </div><div class=\"t m0 x1 h2 y8f7 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y8f8 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w24a h68 gs4f5\"><div class=\"t m0 x14f h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">A\u00f1o </div></div><div class=\"c w26 h68 gs4f6\"><div class=\"t m0 x4a h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Base </div><div class=\"t m0 xa h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">imponible </div><div class=\"t m0 x23 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">negativa </div></div><div class=\"c w24b h68 gs4f7\"><div class=\"t m0 x19 h27 y54a ff2 fs6 fc0 sc0 ls0 ws0\">Efecto </div><div class=\"t m0 x86 h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">fiscal </div></div><div class=\"c w24c h68 gs4f8\"><div class=\"t m0 x4a h27 y54a ff2 fs6 fc0 sc0 ls0 ws0\">A\u00f1o l\u00edmite de </div><div class=\"t m0 x17 h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">compensaci\u00f3n </div></div><div class=\"c w24a h28 gs4f9\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2009<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs4fa\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">749<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs4fb\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">187<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs4fc\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs4fd\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2010<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs4fe\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">124<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs4ff\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs500\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs501\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2012<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs502\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.221 </div></div><div class=\"c w24b h29 gs503\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">805<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs504\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs505\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2013<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs506\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.722 </div></div><div class=\"c w24b h28 gs507\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">681<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs508\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs509\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2015<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs50a\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.170 </div></div><div class=\"c w24b h28 gs50b\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">293<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs50c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs50d\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2016<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs50e\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.322 </div></div><div class=\"c w24b h29 gs50f\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">331<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs510\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs511\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2018<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs512\"><div class=\"t m0 x20 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">1210<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs513\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">303<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs514\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs515\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2019<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs516\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">578<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs517\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">145<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs518\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs519\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs51a\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">991<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs51b\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">248<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs51c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs51d\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs51e\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">665<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs51f\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs520\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h2a gs521\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w26 h2a gs522\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">817<span class=\"ls0\"> </span></div></div><div class=\"c w24b h2a gs523\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">204<span class=\"ls0\"> </span></div></div><div class=\"c w24c h2a gs524\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs525\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs526\"><div class=\"t m0 x34 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">29<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs527\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w24c h28 gs528\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs529\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w26 h29 gs52a\"><div class=\"t m0 x1a h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">13.598<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs52b\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.400<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs52c\"><div class=\"t m0 x1 h2 y902 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y903 ff1 fs0 fc0 sc0 ls0 ws0\">En <span class=\"_ _1a\"> </span>el <span class=\"_ _1a\"> </span>ejercicio <span class=\"_ _1a\"> </span>2024 <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>bases <span class=\"_ _19\"> </span>imponibles <span class=\"_ _24\"> </span>pendientes <span class=\"_ _1a\"> </span>de <span class=\"_ _1a\"> </span>compensar <span class=\"_ _1a\"> </span>generadas <span class=\"_ _24\"> </span>en <span class=\"_ _1a\"> </span>la </div><div class=\"t m0 x1 h2 y904 ff1 fs0 fc0 sc0 ls0 ws0\">consolidaci\u00f3n <span class=\"_ _b\"></span>fiscal <span class=\"_ _b\"></span>(por <span class=\"_ _b\"></span>las <span class=\"_ _b\"></span>sociedades <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>ella <span class=\"_ _b\"></span>incluidas), <span class=\"_ _b\"></span>junto <span class=\"_ _b\"></span>con <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>efecto <span class=\"_ _b\"></span>fiscal, <span class=\"_ _b\"></span>son <span class=\"_ _b\"></span>las </div><div class=\"t m0 x1 h2 y5aa ff1 fs0 fc0 sc0 ls0 ws0\">siguientes, en miles de euros: </div><div class=\"t m0 x1 h2 y905 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w24a h68 gs52d\"><div class=\"t m0 x14f h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">A\u00f1o </div></div><div class=\"c w26 h68 gs52e\"><div class=\"t m0 x4a h27 y549 ff2 fs6 fc0 sc0 ls0 ws0\">Base </div><div class=\"t m0 xa h27 y53f ff2 fs6 fc0 sc0 ls0 ws0\">imponible </div><div class=\"t m0 x23 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">negativa </div></div><div class=\"c w24b h68 gs52f\"><div class=\"t m0 x19 h27 y541 ff2 fs6 fc0 sc0 ls0 ws0\">Efecto </div><div class=\"t m0 x86 h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">fiscal </div></div><div class=\"c w24c h68 gs530\"><div class=\"t m0 x4a h27 y541 ff2 fs6 fc0 sc0 ls0 ws0\">A\u00f1o l\u00edmite de </div><div class=\"t m0 x17 h27 y135 ff2 fs6 fc0 sc0 ls0 ws0\">compensaci\u00f3n </div></div><div class=\"c w24a h29 gs531\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2008<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs532\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">647<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs533\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">162<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs534\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs535\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2009<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs536\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.255 </div></div><div class=\"c w24b h29 gs537\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">314<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs538\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h2a gs539\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2010<span class=\"ls0\"> </span></div></div><div class=\"c w26 h2a gs53a\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">124<span class=\"ls0\"> </span></div></div><div class=\"c w24b h2a gs53b\"><div class=\"t m0 x99 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">31<span class=\"ls0\"> </span></div></div><div class=\"c w24c h2a gs53c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs53d\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2012<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs53e\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">3.221 </div></div><div class=\"c w24b h28 gs53f\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">805<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs540\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs541\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2013<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs542\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2.722 </div></div><div class=\"c w24b h29 gs543\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">681<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs544\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs545\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2015<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs546\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.170 </div></div><div class=\"c w24b h28 gs547\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">293<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs548\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs549\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2016<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs54a\"><div class=\"t m0 x8 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1.322 </div></div><div class=\"c w24b h28 gs54b\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">331<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs54c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs54d\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2018<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs54e\"><div class=\"t m0 x20 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">1210<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs54f\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">303<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs550\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs551\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2019<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs552\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">578<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs553\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">145<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs554\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs555\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2020<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs556\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">991<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs557\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">248<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs558\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs559\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2021<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs55a\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">665<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs55b\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">166<span class=\"ls0\"> </span></div></div><div class=\"c w24c h28 gs55c\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h29 gs55d\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2022<span class=\"ls0\"> </span></div></div><div class=\"c w26 h29 gs55e\"><div class=\"t m0 x32 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">817<span class=\"ls0\"> </span></div></div><div class=\"c w24b h29 gs55f\"><div class=\"t m0 x36 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">204<span class=\"ls0\"> </span></div></div><div class=\"c w24c h29 gs560\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs561\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w26 h28 gs562\"><div class=\"t m0 x34 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">29<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs563\"><div class=\"t m0 x33 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">7 </div></div><div class=\"c w24c h28 gs564\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w24a h28 gs565\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w26 h28 gs566\"><div class=\"t m0 x1a h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">14.751<span class=\"ls0\"> </span></div></div><div class=\"c w24b h28 gs567\"><div class=\"t m0 x31 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">3.690<span class=\"ls0\"> </span></div></div><div class=\"c w2 h61 gs52c\"><div class=\"t m0 x1 h2 y90c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y90d ff1 fs0 fc0 sc0 ls0 ws0\">Al <span class=\"_ _14\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _14\"> </span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>imp<span class=\"_ _5\"></span>orte <span class=\"_ _14\"> </span>de <span class=\"_ _18\"> </span>las <span class=\"_ _14\"> </span>bases <span class=\"_ _18\"> </span>imponibles <span class=\"_ _14\"> </span>negativas <span class=\"_ _14\"> </span>p<span class=\"_ _5\"></span>endientes <span class=\"_ _14\"> </span>de </div><div class=\"t m0 x1 h2 y90e ff1 fs0 fc0 sc0 ls0 ws0\">compensar <span class=\"_ _14\"></span>regis<span class=\"_ _2\"></span>tradas <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>Es<span class=\"_ _2\"></span>tado <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Situaci\u00f3n <span class=\"_ _b\"></span>Financiera <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>todo <span class=\"_ _14\"> </span>el <span class=\"_ _b\"></span>Grupo <span class=\"_ _14\"></span>Montebalito<span class=\"_ _2\"></span> </div><div class=\"t m0 x1 h2 y90f ff1 fs0 fc0 sc0 ls0 ws0\">asciende  a  5.<span class=\"ls3\">314</span>  miles<span class=\"_ _2\"></span>  de  euros  (c<span class=\"_ _2\"></span>uota  de <span class=\"_ _17\"> </span>1.<span class=\"ls3\">328</span>  miles  de  euros).  Las  bases  i<span class=\"_ _2\"></span>mponibles </div><div class=\"t m0 x1 h2 y669 ff1 fs0 fc0 sc0 ls0 ws0\">negativas del Grupo fiscal ascend\u00edan a 14<span class=\"_ _5\"></span>.751 miles de euros. </div><div class=\"t m0 x1 h2 y910 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y911 ff1 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _9\"></span>deducciones <span class=\"_ _9\"></span>act<span class=\"_ _5\"></span>ivadas <span class=\"_ _25\"></span>pendientes <span class=\"_ _2\"></span>de <span class=\"_ _25\"></span>ap<span class=\"_ _5\"></span>licar <span class=\"_ _9\"></span>y <span class=\"_ _25\"></span>el <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _9\"></span>l\u00edmite <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>son <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>siguientes, </div><div class=\"t m0 x1 h2 y912 ff1 fs0 fc0 sc0 ls0 ws0\">en miles de euros: </div><div class=\"t m0 x1 h2 y913 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y914 ff2 fs0 fc0 sc0 ls3 ws0\">2025<span class=\"ls0\"> </span></div><div class=\"t m0 x1 h2 y915 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w24d h67 gs568\"><div class=\"t m0 xa h27 y916 ff2 fs6 fc0 sc0 ls0 ws0\">Deducciones pendientes de aplicar (miles de euros) </div></div><div class=\"c w24e h67 gs569\"><div class=\"t m0 x21 h27 y916 ff2 fs6 fc0 sc0 ls0 ws0\">A\u00f1o generaci\u00f3n </div></div><div class=\"c w24f h67 gs56a\"><div class=\"t m0 x1b h27 y917 ff2 fs6 fc0 sc0 ls0 ws0\">Importe </div><div class=\"t m0 x7 h27 y916 ff2 fs6 fc0 sc0 ls0 ws0\">(miles de </div><div class=\"t m0 x86 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">euros) </div></div><div class=\"c w67 h67 gs56b\"><div class=\"t m0 x86 h27 y917 ff2 fs6 fc0 sc0 ls0 ws0\">L\u00edmite </div></div><div class=\"c w24d h29 gs56c\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Por doble imposici\u00f3n </div></div><div class=\"c w24e h29 gs56d\"><div class=\"t m0 xf h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">2014<span class=\"ls0\"> </span></div></div><div class=\"c w24f h29 gs56e\"><div class=\"t m0 x34 h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">671<span class=\"ls0\"> </span></div></div><div class=\"c w67 h29 gs56f\"><div class=\"t m0 x1b h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Indefinida </div></div><div class=\"c w250 h28 gs570\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w24f h28 gs571\"><div class=\"t m0 x34 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">671<span class=\"_ _3c\"> </span><span class=\"ls0\"> </span></div></div>2024<span class=\"ls0\"> </span>Deducciones pendientes de aplicar (miles de euros) A\u00f1o generaci\u00f3n Importe (miles de euros) L\u00edmite Por doble imposici\u00f3n 2014<span class=\"ls0\"> </span>769<span class=\"ls0\"> </span>Indefinida Total 769<span class=\"ls0\"> </span>El Grupo no tiene dotada reservas de inversi\u00f3n en Canarias (RIC). Seg\u00fan establece la legislaci\u00f3n vigente, los impuestos no pueden considerarse definitivame<span class=\"_ _2\"></span>nte liquidados <span class=\"_ _24\"> </span>hasta <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>las <span class=\"_ _24\"> </span>declaraciones <span class=\"_ _1c\"> </span>p<span class=\"_ _5\"></span>resentadas <span class=\"_ _24\"> </span>hayan <span class=\"_ _24\"> </span>sido <span class=\"_ _24\"> </span>inspeccionadas <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>las autoridades fiscales o haya transcurrido el plazo de prescripci\u00f3n de cuatr<span class=\"_ _2\"></span>o a\u00f1<span class=\"_ _6\"></span>os.  Asimismo,  l<span class=\"_ _9\"></span>as  autoridades <span class=\"_ _18\"> </span>fiscales <span class=\"_ _17\"> </span>disponen <span class=\"_ _18\"> </span>de  un<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>plazo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>diez  a<span class=\"_ _2\"></span>\u00f1os <span class=\"_ _17\"> </span>para <span class=\"_ _17\"> </span>comprobar<span class=\"_ _2\"></span> <span class=\"_ _17\"> </span>e investigar <span class=\"_ _11\"> </span>las <span class=\"_ _19\"> </span>bases <span class=\"_ _11\"> </span>im<span class=\"_ _2\"></span>ponibles <span class=\"_ _19\"> </span>negativas <span class=\"_ _11\"> </span>y <span class=\"_ _19\"> </span>determinadas <span class=\"_ _11\"> </span>deducciones <span class=\"_ _19\"> </span>pendientes <span class=\"_ _19\"> </span>d<span class=\"_ _5\"></span>e compensar.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "NOTA 24<span class=\"ls3\">. </span>PROVISIONES, CONTINGENCIAS, AVALES Y GAR<span class=\"ls6\">AN</span>T\u00cdA<span class=\"_ _3c\"> </span>24.1) Provisiones A 31 de diciem<span class=\"_ _2\"></span>bre de 2025 el Grupo <span class=\"_ _2\"></span>tiene dotadas <span class=\"_ _2\"></span>provisiones por contingencias <span class=\"_ _2\"></span>de <span class=\"ls8\">17<span class=\"_ _5\"></span></span>6 miles de <span class=\"_ _19\"> </span>euros <span class=\"_ _19\"> </span>(177 <span class=\"_ _19\"> </span>miles <span class=\"_ _19\"> </span>de <span class=\"_ _1a\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _1a\"> </span>el <span class=\"_ _19\"> </span>a\u00f1o <span class=\"_ _19\"> </span>anterior). <span class=\"_ _1a\"> </span>D<span class=\"_ _5\"></span>ichas <span class=\"_ _19\"> </span>provisiones <span class=\"_ _1a\"> </span>se <span class=\"_ _19\"> </span>corresponden<span class=\"_ _6\"></span>, principalmente,  a <span class=\"_ _17\"> </span>las  posibles <span class=\"_ _17\"> </span>reclamaciones <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>clientes  en <span class=\"_ _17\"> </span>el  re<span class=\"_ _2\"></span>traso  de <span class=\"_ _17\"> </span>entrega  d<span class=\"_ _2\"></span>e  las<span class=\"_ _2\"></span> viviendas <span class=\"_ _22\"></span>(122 <span class=\"_ _6\"></span>miles <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>euro<span class=\"_ _5\"></span>s) <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span><span class=\"ls3\">54</span></span> <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>euros <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>causas <span class=\"_ _22\"></span>civiles <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>realizaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>las promociones en Brasil.<span class=\"_ _3c\"> </span> 24.2) Contingencias<span class=\"_ _3c\"> </span>El <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>sponsabilidades <span class=\"_ _9\"></span>considerando <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>pasivos c<span class=\"_ _2\"></span>ontingentes las  ob<span class=\"_ _5\"></span>ligaciones  posibles,  surgidas <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>ra\u00edz  de  sucesos <span class=\"_ _c\"> </span>pasados, <span class=\"_ _c\"> </span>cuya  existencia  h<span class=\"_ _5\"></span>a  de <span class=\"_ _c\"> </span>ser confirmada por eventos futuros de car\u00e1cter incierto que no est\u00e1n bajo el con<span class=\"_ _5\"></span>trol del Grupo.<span class=\"_ _3c\"> </span>Terreno en T\u00e1nger<span class=\"_ _3c\"> </span>A <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>formulaci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>presentes <span class=\"_ _14\"></span>cuentas <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span>nuales <span class=\"_ _14\"></span>consolidadas, <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>ciudad <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> T\u00e1nger, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>donde <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>pose<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>terreno <span class=\"_ _b\"></span>registrado <span class=\"_ _f\"></span>dentro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>existencias,<span class=\"_ _3c\"> </span>tiene <span class=\"_ _9\"></span>pendiente <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>aprobaci\u00f3n <span class=\"_ _2\"></span>definitiva <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>Plan <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>Ord<span class=\"_ _5\"></span>enaci\u00f3n <span class=\"_ _9\"></span>Urban\u00edstica <span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>el c<span class=\"_ _2\"></span>ual <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>prev\u00e9 que <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>parcelas m\u00ednimas<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectos <span class=\"_ _9\"></span>de c<span class=\"_ _2\"></span>onstrucci\u00f3n <span class=\"_ _9\"></span>deban de <span class=\"_ _9\"></span>ser <span class=\"_ _2\"></span>superiores <span class=\"_ _9\"></span>a los<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2.000 <span class=\"_ _9\"></span>metros cuadrados. <span class=\"_ _6\"></span>Dado <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>incremento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ocupaci\u00f3n <span class=\"_ _5\"></span>ferroviaria, <span class=\"_ _6\"></span>infraestructura <span class=\"_ _5\"></span>colin<span class=\"_ _5\"></span>dante <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la parcela <span class=\"_ _d\"> </span>propiedad <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>Grup<span class=\"_ _5\"></span>o, <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>posible <span class=\"_ _c\"> </span>qu<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>los <span class=\"_ _1c\"> </span>met<span class=\"_ _5\"></span>ros <span class=\"_ _d\"> </span>cuadrados <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>parcela <span class=\"_ _d\"> </span>sean definitivamente <span class=\"_ _5\"></span>inferiores <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>2.000 <span class=\"_ _5\"></span>metros <span class=\"_ _5\"></span>cuadrados <span class=\"_ _5\"></span>establecidos <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>requisito <span class=\"_ _5\"></span>m\u00ednimo para s<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>construcci\u00f3n. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>apro<span class=\"_ _5\"></span>barse <span class=\"_ _9\"></span>definitivamente <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>normativa, <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>de la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>arcela podr\u00eda <span class=\"_ _2\"></span>estar <span class=\"_ _2\"></span>expuesta <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>nuevos deterioros <span class=\"_ _9\"></span>de valor, <span class=\"_ _9\"></span>que a <span class=\"_ _9\"></span>la f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ada <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>naturaleza incierta<span class=\"_ _2\"></span> del <span class=\"_ _22\"></span>proceso <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>falta <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>mercado <span class=\"_ _22\"></span>activo, <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>sido <span class=\"_ _6\"></span>posible <span class=\"_ _22\"></span>estimar <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>iable <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>valor neto realizable, estando la <span class=\"_ _5\"></span>resoluci\u00f3n o desenlace <span class=\"_ _5\"></span>de este hecho, fuera d<span class=\"_ _5\"></span>el control del <span class=\"_ _5\"></span>Grupo,<span class=\"_ _3c\"> </span>si <span class=\"_ _b\"></span>bien <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>lo <span class=\"_ _14\"></span>seg<span class=\"_ _2\"></span>uir\u00e1n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cerca <span class=\"_ _f\"></span>du<span class=\"_ _5\"></span>rante <span class=\"_ _f\"></span>t<span class=\"_ _5\"></span>odo <span class=\"_ _b\"></span>el ejercicio, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>omar <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>decision<span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>oportunas. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>este <span class=\"_ _6\"></span>mismo <span class=\"_ _5\"></span>hecho se <span class=\"_ _6\"></span>in<span class=\"_ _5\"></span>dica <span class=\"_ _22\"></span>que <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>proceso <span class=\"_ _6\"></span>pre<span class=\"_ _5\"></span>vio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>expropiaci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>nos <span class=\"_ _6\"></span>ha <span class=\"_ _22\"></span>llevado <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>te<span class=\"_ _6\"></span>ner <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>importe inferior <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>metros <span class=\"_ _b\"></span>cuadrados, <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>gob<span class=\"_ _5\"></span>ierno <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Marruecos <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>ndemnizado <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>sociedad dominante <span class=\"_ _2\"></span>con <span class=\"_ _9\"></span>un im<span class=\"_ _2\"></span>porte <span class=\"_ _9\"></span>adicional <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>recio <span class=\"_ _9\"></span>inicialmente <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>agado <span class=\"_ _9\"></span>de 1,36 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>euros. (v\u00e9ase Nota 25.5).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "NOTA 24<span class=\"ls3\">. </span>PROVISIONES, CONTINGENCIAS, AVALES Y GAR<span class=\"ls6\">AN</span>T\u00cdA<span class=\"_ _3c\"> </span>24.1) Provisiones A 31 de diciem<span class=\"_ _2\"></span>bre de 2025 el Grupo <span class=\"_ _2\"></span>tiene dotadas <span class=\"_ _2\"></span>provisiones por contingencias <span class=\"_ _2\"></span>de <span class=\"ls8\">17<span class=\"_ _5\"></span></span>6 miles de <span class=\"_ _19\"> </span>euros <span class=\"_ _19\"> </span>(177 <span class=\"_ _19\"> </span>miles <span class=\"_ _19\"> </span>de <span class=\"_ _1a\"> </span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _1a\"> </span>el <span class=\"_ _19\"> </span>a\u00f1o <span class=\"_ _19\"> </span>anterior). <span class=\"_ _1a\"> </span>D<span class=\"_ _5\"></span>ichas <span class=\"_ _19\"> </span>provisiones <span class=\"_ _1a\"> </span>se <span class=\"_ _19\"> </span>corresponden<span class=\"_ _6\"></span>, principalmente,  a <span class=\"_ _17\"> </span>las  posibles <span class=\"_ _17\"> </span>reclamaciones <span class=\"_ _17\"> </span>de <span class=\"_ _17\"> </span>clientes  en <span class=\"_ _17\"> </span>el  re<span class=\"_ _2\"></span>traso  de <span class=\"_ _17\"> </span>entrega  d<span class=\"_ _2\"></span>e  las<span class=\"_ _2\"></span> viviendas <span class=\"_ _22\"></span>(122 <span class=\"_ _6\"></span>miles <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>euro<span class=\"_ _5\"></span>s) <span class=\"_ _22\"></span><span class=\"ls4\">y <span class=\"_ _22\"></span><span class=\"ls3\">54</span></span> <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>euros <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _22\"></span>causas <span class=\"_ _22\"></span>civiles <span class=\"_ _22\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>realizaci\u00f3n <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>las promociones en Brasil.<span class=\"_ _3c\"> </span>24.2) Contingencias<span class=\"_ _3c\"> </span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>sponsabilidades <span class=\"_ _9\"></span>considerando <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>pasivos c<span class=\"_ _2\"></span>ontingentes las  ob<span class=\"_ _5\"></span>ligaciones  posibles,  surgidas <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>ra\u00edz  de  sucesos <span class=\"_ _c\"> </span>pasados, <span class=\"_ _c\"> </span>cuya  existencia  h<span class=\"_ _5\"></span>a  de <span class=\"_ _c\"> </span>ser confirmada por eventos futuros de car\u00e1cter incierto que no est\u00e1n bajo el con<span class=\"_ _5\"></span>trol del Grupo.<span class=\"_ _3c\"> </span>Terreno en T\u00e1nger<span class=\"_ _3c\"> </span> A <span class=\"_ _14\"></span>la <span class=\"_ _14\"></span>fecha <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>formulaci\u00f3n <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>las <span class=\"_ _14\"> </span>presentes <span class=\"_ _14\"></span>cuentas <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span>nuales <span class=\"_ _14\"></span>consolidadas, <span class=\"_ _b\"></span>en <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>ciudad <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> T\u00e1nger, <span class=\"_ _f\"></span>en <span class=\"_ _b\"></span>donde <span class=\"_ _b\"></span>el <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>pose<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>un <span class=\"_ _f\"></span>terreno <span class=\"_ _b\"></span>registrado <span class=\"_ _f\"></span>dentro <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>el <span class=\"_ _f\"></span>ep\u00edgrafe <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>existencias,<span class=\"_ _3c\"> </span> tiene <span class=\"_ _9\"></span>pendiente <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>aprobaci\u00f3n <span class=\"_ _2\"></span>definitiva <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>Plan <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>Ord<span class=\"_ _5\"></span>enaci\u00f3n <span class=\"_ _9\"></span>Urban\u00edstica <span class=\"_ _9\"></span>e<span class=\"_ _5\"></span>n<span class=\"_ _5\"></span> <span class=\"_ _9\"></span>el c<span class=\"_ _2\"></span>ual <span class=\"_ _9\"></span>se <span class=\"_ _2\"></span>prev\u00e9 que <span class=\"_ _2\"></span>las <span class=\"_ _9\"></span>parcelas m\u00ednimas<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectos <span class=\"_ _9\"></span>de c<span class=\"_ _2\"></span>onstrucci\u00f3n <span class=\"_ _9\"></span>deban de <span class=\"_ _9\"></span>ser <span class=\"_ _2\"></span>superiores <span class=\"_ _9\"></span>a los<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>2.000 <span class=\"_ _9\"></span>metros cuadrados. <span class=\"_ _6\"></span>Dado <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>incremento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>ocupaci\u00f3n <span class=\"_ _5\"></span>ferroviaria, <span class=\"_ _6\"></span>infraestructura <span class=\"_ _5\"></span>colin<span class=\"_ _5\"></span>dante <span class=\"_ _5\"></span>con <span class=\"_ _6\"></span>la parcela <span class=\"_ _d\"> </span>propiedad <span class=\"_ _d\"> </span>del <span class=\"_ _c\"> </span>Grup<span class=\"_ _5\"></span>o, <span class=\"_ _d\"> </span>es <span class=\"_ _d\"> </span>posible <span class=\"_ _c\"> </span>qu<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>los <span class=\"_ _1c\"> </span>met<span class=\"_ _5\"></span>ros <span class=\"_ _d\"> </span>cuadrados <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>parcela <span class=\"_ _d\"> </span>sean definitivamente <span class=\"_ _5\"></span>inferiores <span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>2.000 <span class=\"_ _5\"></span>metros <span class=\"_ _5\"></span>cuadrados <span class=\"_ _5\"></span>establecidos <span class=\"_ _6\"></span>como <span class=\"_ _5\"></span>requisito <span class=\"_ _5\"></span>m\u00ednimo para s<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span> <span class=\"_ _2\"></span>construcci\u00f3n. <span class=\"_ _9\"></span>De <span class=\"_ _9\"></span>apro<span class=\"_ _5\"></span>barse <span class=\"_ _9\"></span>definitivamente <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>normativa, <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _9\"></span>de la<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>arcela podr\u00eda <span class=\"_ _2\"></span>estar <span class=\"_ _2\"></span>expuesta <span class=\"_ _2\"></span>a <span class=\"_ _9\"></span>nuevos deterioros <span class=\"_ _9\"></span>de valor, <span class=\"_ _9\"></span>que a <span class=\"_ _9\"></span>la f<span class=\"_ _2\"></span>echa <span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>ada <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>naturaleza incierta<span class=\"_ _2\"></span> del <span class=\"_ _22\"></span>proceso <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>falta <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>mercado <span class=\"_ _22\"></span>activo, <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>sido <span class=\"_ _6\"></span>posible <span class=\"_ _22\"></span>estimar <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>forma <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>iable <span class=\"_ _6\"></span>el <span class=\"_ _22\"></span>valor neto realizable, estando la <span class=\"_ _5\"></span>resoluci\u00f3n o desenlace <span class=\"_ _5\"></span>de este hecho, fuera d<span class=\"_ _5\"></span>el control del <span class=\"_ _5\"></span>Grupo,<span class=\"_ _3c\"> </span>si <span class=\"_ _b\"></span>bien <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>administradores <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>sociedad <span class=\"_ _b\"></span>dominante <span class=\"_ _b\"></span>lo <span class=\"_ _14\"></span>seg<span class=\"_ _2\"></span>uir\u00e1n <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>cerca <span class=\"_ _f\"></span>du<span class=\"_ _5\"></span>rante <span class=\"_ _f\"></span>t<span class=\"_ _5\"></span>odo <span class=\"_ _b\"></span>el ejercicio, <span class=\"_ _5\"></span>para <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>omar <span class=\"_ _5\"></span>las <span class=\"_ _5\"></span>decision<span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>contables <span class=\"_ _5\"></span>oportunas. <span class=\"_ _6\"></span>Asimismo, <span class=\"_ _5\"></span>sobre <span class=\"_ _5\"></span>este <span class=\"_ _6\"></span>mismo <span class=\"_ _5\"></span>hecho se <span class=\"_ _6\"></span>in<span class=\"_ _5\"></span>dica <span class=\"_ _22\"></span>que <span class=\"_ _6\"></span>por <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>proceso <span class=\"_ _6\"></span>pre<span class=\"_ _5\"></span>vio <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>expropiaci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>nos <span class=\"_ _6\"></span>ha <span class=\"_ _22\"></span>llevado <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>te<span class=\"_ _6\"></span>ner <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>importe inferior <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>metros <span class=\"_ _b\"></span>cuadrados, <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>gob<span class=\"_ _5\"></span>ierno <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>Marruecos <span class=\"_ _f\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _14\"></span>i<span class=\"_ _2\"></span>ndemnizado <span class=\"_ _14\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>sociedad dominante <span class=\"_ _2\"></span>con <span class=\"_ _9\"></span>un im<span class=\"_ _2\"></span>porte <span class=\"_ _9\"></span>adicional <span class=\"_ _2\"></span>del <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>recio <span class=\"_ _9\"></span>inicialmente <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>agado <span class=\"_ _9\"></span>de 1,36 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>euros. (v\u00e9ase Nota 25.5).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "24.2) Contingencias<span class=\"_ _3c\"> </span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>eval\u00faa <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>obligaciones <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>sponsabilidades <span class=\"_ _9\"></span>considerando <span class=\"_ _9\"></span>como <span class=\"_ _9\"></span>pasivos c<span class=\"_ _2\"></span>ontingentes las  ob<span class=\"_ _5\"></span>ligaciones  posibles,  surgidas <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>ra\u00edz  de  sucesos <span class=\"_ _c\"> </span>pasados, <span class=\"_ _c\"> </span>cuya  existencia  h<span class=\"_ _5\"></span>a  de <span class=\"_ _c\"> </span>ser confirmada por eventos futuros de car\u00e1cter incierto que no est\u00e1n bajo el con<span class=\"_ _5\"></span>trol del Grupo.<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "25.<span class=\"ls0\">3<span class=\"ls13\">) </span>Aprovisionamientos </span>La composici\u00f3n <span class=\"_ _9\"></span>de este <span class=\"_ _9\"></span>ep\u00edgraf<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>del Estado <span class=\"_ _9\"></span>de Resultados <span class=\"_ _2\"></span>Consolidado adj<span class=\"_ _2\"></span>unto es <span class=\"_ _9\"></span>la siguiente, en miles de euros:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "25.<span class=\"ls0\">4<span class=\"ls13\">) </span>Gastos de personal y pla<span class=\"_ _2\"></span>ntilla media </span>La composici\u00f3n de este ep\u00edgrafe del Estado de Resultados Consolidado adjunto es la siguiente en miles de euros: 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Sueldos y salarios 594<span class=\"ls0\"> </span>534<span class=\"ls0\"> </span>Seguridad Social 165<span class=\"ls0\"> </span>141<span class=\"ls0\"> </span>Gastos de personal 759<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "<div class=\"c w261 h2b gs892\"><div class=\"t m0 x11e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w262 h2b gs893\"><div class=\"t m0 x11e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w263 h28 gs894\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c wab h28 gs895\"><div class=\"t m0 x86 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w264 h28 gs896\"><div class=\"t m0 xd5 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w265 h28 gs897\"><div class=\"t m0 x19 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Hombres </div></div><div class=\"c w264 h28 gs898\"><div class=\"t m0 x86 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Mujeres </div></div><div class=\"c w266 h28 gs899\"><div class=\"t m0 x2e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w267 h28 gs89a\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Personal Directivo </div></div><div class=\"c w264 h28 gs89b\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wab h28 gs89c\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w264 h28 gs89d\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w265 h28 gs89e\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w264 h28 gs89f\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w266 h28 gs8a0\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c w267 h29 gs8a1\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Personal Administrativo </div></div><div class=\"c w264 h29 gs8a2\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">4 </div></div><div class=\"c wab h29 gs8a3\"><div class=\"t m0 x50 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w264 h29 gs8a4\"><div class=\"t m0 x4e h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">13<span class=\"ls0\"> </span></div></div><div class=\"c w265 h29 gs8a5\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w264 h29 gs8a6\"><div class=\"t m0 x4e h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w266 h29 gs8a7\"><div class=\"t m0 x4e h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w267 h28 gs8a8\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Arquitectos e ingenieros </div></div><div class=\"c w264 h28 gs8a9\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\"> - </div></div><div class=\"c wab h28 gs8aa\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w264 h28 gs8ab\"><div class=\"t m0 x8c h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w265 h28 gs8ac\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w264 h28 gs8ad\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">-  </div></div><div class=\"c w266 h28 gs8ae\"><div class=\"t m0 x57 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">2 </div></div><div class=\"c w267 h28 gs8af\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w264 h28 gs8b0\"><div class=\"t m0 x57 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c wab h28 gs8b1\"><div class=\"t m0 x50 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">9 </div></div><div class=\"c w264 h28 gs8b2\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">17 </div></div><div class=\"c w265 h28 gs8b3\"><div class=\"t m0 x57 h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">8 </div></div><div class=\"c w264 h28 gs8b4\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">10<span class=\"ls0\"> </span></div></div><div class=\"c w266 h28 gs8b5\"><div class=\"t m0 x4e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">18<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "25.<span class=\"ls0\">5<span class=\"ls13\">) </span>Otros gastos de explotaci\u00f3n y otros ingresos de explotaci\u00f3n </span>El detalle de otros gastos de explotaci\u00f3n es el siguiente en miles<span class=\"_ _2\"></span> de euros:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Servicios exteriores 1.817 2.074 Tributos 21<span class=\"ls0\">3 </span>178<span class=\"ls0\"> </span>P\u00e9rdidas, deterioros y variaci\u00f3n provisiones operac. Comerciales 2 43<span class=\"ls0\"> </span>Otros gastos de gesti\u00f3n - 16<span class=\"ls0\"> </span>Total 2.032<span class=\"ls0\"> </span>2.311<span class=\"ls0\"> </span>Por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cotros <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>explotaci\u00f3n\u201d, <span class=\"_ _6\"></span><span class=\"ff1\">en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span><span class=\"ls20\">se</span> <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _5\"></span>el </span>incremento <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>justiprecio <span class=\"_ _9\"></span>conseguido <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>expropiaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _2\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Terreno <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>T\u00e1nger, que fueron cobrados durante 2025. Estos ingresos ascienden a 1,36 millones de euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "25.<span class=\"ls0\">5<span class=\"ls13\">) </span>Otros gastos de explotaci\u00f3n y otros ingresos de explotaci\u00f3n </span>El detalle de otros gastos de explotaci\u00f3n es el siguiente en miles<span class=\"_ _2\"></span> de euros:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Servicios exteriores 1.817 2.074 Tributos 21<span class=\"ls0\">3 </span>178<span class=\"ls0\"> </span>P\u00e9rdidas, deterioros y variaci\u00f3n provisiones operac. Comerciales 2 43<span class=\"ls0\"> </span>Otros gastos de gesti\u00f3n - 16<span class=\"ls0\"> </span>Total 2.032<span class=\"ls0\"> </span>2.311<span class=\"ls0\"> </span>Por <span class=\"_ _5\"></span>lo <span class=\"_ _5\"></span>que <span class=\"_ _6\"></span>respecta <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>\u201cotros <span class=\"_ _5\"></span>ingresos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>explotaci\u00f3n\u201d, <span class=\"_ _6\"></span><span class=\"ff1\">en <span class=\"_ _6\"></span>el <span class=\"_ _5\"></span>a\u00f1o <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span><span class=\"ls20\">se</span> <span class=\"_ _6\"></span>registr\u00f3 <span class=\"_ _5\"></span>el </span>incremento <span class=\"_ _9\"></span>del <span class=\"_ _2\"></span>justiprecio <span class=\"_ _9\"></span>conseguido <span class=\"_ _2\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>expropiaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>una <span class=\"_ _2\"></span>parte <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Terreno <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>T\u00e1nger, que fueron cobrados durante 2025. Estos ingresos ascienden a 1,36 millones de euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "25.<span class=\"ls0\">7<span class=\"ls13\">) </span>Variaci\u00f3n del valor razonable de inversiones inmobiliarias </span>Esta <span class=\"_ _22\"></span>partida <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>los <span class=\"_ _22\"></span>Est<span class=\"_ _5\"></span>ados <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>Resultados <span class=\"_ _22\"></span>Consolidado<span class=\"_ _5\"></span>s <span class=\"_ _22\"></span>recoge <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>efecto <span class=\"_ _6\"></span>net<span class=\"_ _5\"></span>o <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>ajustes por  las  variaciones  experimentadas  en  el  valo<span class=\"_ _2\"></span>r  razonable  de  los  inmuebles  de  inve<span class=\"_ _2\"></span>r<span class=\"_ _5\"></span>si\u00f3n durante los ejercicios 2025 <span class=\"ls4\">y </span>2024 (nota <span class=\"ls8\">10<span class=\"_ _5\"></span></span>). (miles de euros) Inmuebles (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Edificio Iberia 503<span class=\"ls0\"> </span>520<span class=\"ls0\"> </span>Apartamentos Veiramar 479<span class=\"ls0\"> </span>(367) Oficina de Tamberlick 137<span class=\"ls0\"> </span>85<span class=\"ls0\"> </span>Subtotal 1.119<span class=\"ls0\"> </span>238<span class=\"ls0\"> </span>El <span class=\"_ _22\"></span>ajuste <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>las <span class=\"_ _f\"></span>inversiones <span class=\"_ _6\"></span>inmobiliarias <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>ha <span class=\"_ _22\"></span>calculado <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>funci\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las tasaciones reali<span class=\"_ _2\"></span>zadas a <span class=\"_ _9\"></span>31 de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de 2025 <span class=\"_ _2\"></span><span class=\"ls21\">y <span class=\"ls0\">2024 <span class=\"_ _2\"></span>por <span class=\"ls11\">el</span> <span class=\"_ _9\"></span>experto independiente <span class=\"_ _2\"></span>AT <span class=\"_ _2\"></span>Valor </span></span>siguiendo la metodolog\u00eda descrit<span class=\"ls30\">a <span class=\"_ _5\"></span></span>en la Nota 4.d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "<div class=\"c w2 h61 gs8b7\"><div class=\"t m0 x1 hf y2ee ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 hf y2ef ff2 fs0 fc0 sc0 ls3 ws0\">25.<span class=\"ls0\">9<span class=\"ls13\">) </span>Ingresos financieros </span></div><div class=\"t m0 x1 h2 y3f4 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h2 y3f5 ff1 fs0 fc0 sc0 ls0 ws0\">El detalle de los ingresos financieros es el sig<span class=\"_ _2\"></span>uiente:<span class=\"_ _5\"></span> </div><div class=\"t m0 x1 h2 y3f6 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w148 h2b gs8b8\"><div class=\"t m0 x3f h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">(miles de euros) </div></div><div class=\"c w27c h28 gs8b9\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2025<span class=\"ls0\"> </span></div></div><div class=\"c w14b h28 gs8ba\"><div class=\"t m0 x22 h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">2024<span class=\"ls0\"> </span></div></div><div class=\"c w27d h28 gs8bb\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Dividendos </div></div><div class=\"c w27c h28 gs8bc\"><div class=\"t m0 x114 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w14b h28 gs8bd\"><div class=\"t m0 x88 h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">1 </div></div><div class=\"c w27d h29 gs8be\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Intereses c/c empresas del grupo y asociadas </div></div><div class=\"c w27c h29 gs8bf\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">12<span class=\"ls0\"> </span></div></div><div class=\"c w14b h29 gs8c0\"><div class=\"t m0 x11e h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w27d h28 gs8c1\"><div class=\"t m0 xa h26 y137 ff1 fs6 fc0 sc0 ls0 ws0\">Intereses cr\u00e9ditos </div></div><div class=\"c w27c h28 gs8c2\"><div class=\"t m0 xfc h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">63<span class=\"ls0\"> </span></div></div><div class=\"c w14b h28 gs8c3\"><div class=\"t m0 x11e h26 y137 ff1 fs6 fc0 sc0 lsa ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w27d h28 gs8c4\"><div class=\"t m0 xa h27 y137 ff2 fs6 fc0 sc0 ls0 ws0\">Total </div></div><div class=\"c w27c h28 gs8c5\"><div class=\"t m0 xfc h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">75<span class=\"ls0\"> </span></div></div><div class=\"c w14b h28 gs8c6\"><div class=\"t m0 x11e h27 y137 ff2 fs6 fc0 sc0 lsa ws0\">96<span class=\"ls0\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "25.<span class=\"ls0\">9<span class=\"ls13\">) </span>Ingresos financieros </span>El detalle de los ingresos financieros es el sig<span class=\"_ _2\"></span>uiente:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Dividendos - 1 Intereses c/c empresas del grupo y asociadas 12<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>Intereses cr\u00e9ditos 63<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Total 75<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>25.<span class=\"ls0\">10) Gastos financieros </span>El detalle de los gastos financieros es el siguiente: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Intereses cr\u00e9ditos hipotecarios y promotores 515<span class=\"ls0\"> </span>423<span class=\"ls0\"> </span>Otros (avales, prestamos no bancarios, etc.) 272<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Intereses empresas del Grupo - 27<span class=\"ls0\"> </span>Total 787<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>En el ejercicio <span class=\"_ _5\"></span>2025 el Grupo ha <span class=\"_ _5\"></span>activado intereses por <span class=\"_ _5\"></span>valor de 365 <span class=\"_ _5\"></span>miles de euros <span class=\"_ _5\"></span>(197 miles de euros el a\u00f1o anterior), vinculados al desarrollo de obras e inmovilizado<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "25.<span class=\"ls0\">9<span class=\"ls13\">) </span>Ingresos financieros </span>El detalle de los ingresos financieros es el sig<span class=\"_ _2\"></span>uiente:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Dividendos - 1 Intereses c/c empresas del grupo y asociadas 12<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>Intereses cr\u00e9ditos 63<span class=\"ls0\"> </span>60<span class=\"ls0\"> </span>Total 75<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>25.<span class=\"ls0\">10) Gastos financieros </span>El detalle de los gastos financieros es el siguiente: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Intereses cr\u00e9ditos hipotecarios y promotores 515<span class=\"ls0\"> </span>423<span class=\"ls0\"> </span>Otros (avales, prestamos no bancarios, etc.) 272<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Intereses empresas del Grupo - 27<span class=\"ls0\"> </span>Total 787<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>En el ejercicio <span class=\"_ _5\"></span>2025 el Grupo ha <span class=\"_ _5\"></span>activado intereses por <span class=\"_ _5\"></span>valor de 365 <span class=\"_ _5\"></span>miles de euros <span class=\"_ _5\"></span>(197 miles de euros el a\u00f1o anterior), vinculados al desarrollo de obras e inmovilizado<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "25.<span class=\"ls0\">10) Gastos financieros </span>El detalle de los gastos financieros es el siguiente: (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Intereses cr\u00e9ditos hipotecarios y promotores 515<span class=\"ls0\"> </span>423<span class=\"ls0\"> </span>Otros (avales, prestamos no bancarios, etc.) 272<span class=\"ls0\"> </span>234<span class=\"ls0\"> </span>Intereses empresas del Grupo - 27<span class=\"ls0\"> </span>Total 787<span class=\"ls0\"> </span>684<span class=\"ls0\"> </span>En el ejercicio <span class=\"_ _5\"></span>2025 el Grupo ha <span class=\"_ _5\"></span>activado intereses por <span class=\"_ _5\"></span>valor de 365 <span class=\"_ _5\"></span>miles de euros <span class=\"_ _5\"></span>(197 miles de euros el a\u00f1o anterior), vinculados al desarrollo de obras e inmovilizado<span class=\"_ _5\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "NOTA 27<span class=\"ls3\">. </span>OPERACIONES CON PARTES VINCULADAS El detalle<span class=\"_ _2\"></span> de las<span class=\"_ _2\"></span> sociedades <span class=\"_ _2\"></span>vinculadas con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>que el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>Montebalito mantiene<span class=\"_ _2\"></span> saldos <span class=\"_ _2\"></span>o ha<span class=\"_ _2\"></span> realizado operaciones durante los ejercicios 2024 <span class=\"ls4\">y <span class=\"ls3\">2025</span></span> es el siguiente: Pa\u00eds Tipo de vinculaci\u00f3n<span class=\"_ _2\"></span> Origen de los saldos <span class=\"_ _2\"></span>y operacione<span class=\"_ _2\"></span>s Metambient<span class=\"_ _2\"></span>e, S.A.  Espa\u00f1a Socio mayor<span class=\"_ _2\"></span>itario de Mo<span class=\"_ _2\"></span>ntebalito, S.A. L\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito Cartera Meridio<span class=\"_ _2\"></span>nal Espa\u00f1a Sociedad par<span class=\"_ _2\"></span>ticipada por<span class=\"_ _2\"></span> Jos\u00e9 Alberto Barreras Saldos pendi<span class=\"_ _2\"></span>entes por pago<span class=\"_ _2\"></span>s o cobros reali<span class=\"_ _2\"></span>zados por cuenta de<span class=\"_ _2\"></span> Cartera Meri<span class=\"_ _2\"></span>dional. Construibe<span class=\"_ _2\"></span>r Portugal Sociedad par<span class=\"_ _2\"></span>ticipada por<span class=\"_ _2\"></span> Jos\u00e9 Alberto Barreras<span class=\"_ _2\"></span> a trav\u00e9s de la so<span class=\"_ _2\"></span>ciedad Gartein, S.L.  Compra de cr\u00e9<span class=\"_ _2\"></span>dito a l<span class=\"_ _2\"></span>a entidad financiera <span class=\"_ _2\"></span>acreedora como conse<span class=\"_ _2\"></span>cuencia del a<span class=\"_ _2\"></span>cuerdo del Plan de recuper<span class=\"_ _2\"></span>aci\u00f3n de la Socieda<span class=\"_ _2\"></span>d. Desarrol<span class=\"_ _2\"></span>los Inmobiliari<span class=\"_ _2\"></span>os Arguinegu\u00edn<span class=\"_ _2\"></span> Espa\u00f1a Sociedad par<span class=\"_ _2\"></span>ticipada indir<span class=\"_ _2\"></span>ectamente al 50% por Mont<span class=\"_ _2\"></span>ebalito Pr\u00e9stamo fi<span class=\"_ _2\"></span>lial MTBren Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A.  Saldos pendi<span class=\"_ _2\"></span>entes por f<span class=\"_ _2\"></span>acturas emitidas Meridio<span class=\"_ _2\"></span>nal Solar Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A. a trav\u00e9s <span class=\"_ _2\"></span>de MTBren Saldos pendi<span class=\"_ _2\"></span>entes por f<span class=\"_ _2\"></span>acturas emitidas Residenc<span class=\"_ _2\"></span>ial Quintana Espa\u00f1a Sociedad par<span class=\"_ _2\"></span>ticipada indir<span class=\"_ _2\"></span>ectamente al 50% por Mont<span class=\"_ _2\"></span>ebalito Pr\u00e9stamo fi<span class=\"_ _2\"></span>lial Residenc<span class=\"_ _2\"></span>ial Candela Brasil Sociedad par<span class=\"_ _2\"></span>ticipada indir<span class=\"_ _2\"></span>ectamente al 40% por Mont<span class=\"_ _2\"></span>ebalito Pr\u00e9stamo fi<span class=\"_ _2\"></span>lial Manakan Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Ana Bel\u00e9n Barrer<span class=\"_ _2\"></span>as Ruano cons<span class=\"_ _2\"></span>ejera de Mont<span class=\"_ _2\"></span>ebalito, S.A. L\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito Inmobiliari<span class=\"_ _2\"></span>a Residenc<span class=\"_ _2\"></span>ial Andaluc\u00eda Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A. Saldos pendi<span class=\"_ _2\"></span>entes por f<span class=\"_ _2\"></span>acturas emitidas Residenc<span class=\"_ _2\"></span>ial Hontanares Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or TAM inversiones Mirasierra, S.L.<span class=\"_ _2\"></span> Saldos pendi<span class=\"_ _2\"></span>entes por pago<span class=\"_ _2\"></span>s realizados cue<span class=\"_ _2\"></span>nta de Residenc<span class=\"_ _2\"></span>ial Hontanares, S.L. Agr\u00edcola Majo<span class=\"_ _2\"></span>rera Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A. a trav\u00e9s <span class=\"_ _2\"></span>de MTBren, S.A. Saldos pendi<span class=\"_ _2\"></span>entes por regular<span class=\"_ _2\"></span>izaci\u00f3n cr\u00e9di<span class=\"_ _2\"></span>to fiscal en la sali<span class=\"_ _2\"></span>da de per\u00edmetr<span class=\"_ _2\"></span>o de Consolidaci\u00f3<span class=\"_ _2\"></span>n fiscal Marina \u00c9lit<span class=\"_ _2\"></span>e Espa\u00f1a Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A.  Saldos pendi<span class=\"_ _2\"></span>entes por f<span class=\"_ _2\"></span>acturas emitidas Onosolar<span class=\"_ _2\"></span> Dominicana  Rep\u00fabli<span class=\"_ _2\"></span>ca Dominicana Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Teresa Barreras Ruano, hija de<span class=\"_ _2\"></span> Jose Albert<span class=\"_ _2\"></span>o Barreras Bar<span class=\"_ _2\"></span>reras represe<span class=\"_ _2\"></span>ntante f\u00edsico del Pr<span class=\"_ _2\"></span>esidente del Consejo de Admini<span class=\"_ _2\"></span>straci<span class=\"_ _2\"></span>\u00f3n Saldos pendi<span class=\"_ _2\"></span>entes por pago<span class=\"_ _2\"></span>s realizados por<span class=\"_ _2\"></span> cuenta de Meridi<span class=\"_ _2\"></span>onal Inversione<span class=\"_ _2\"></span>s. Meridio<span class=\"_ _2\"></span>nal Inversione<span class=\"_ _2\"></span>s Chile Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A. a trav\u00e9s <span class=\"_ _2\"></span>de Meridional Sol<span class=\"_ _2\"></span>ar Saldos pendi<span class=\"_ _2\"></span>entes por pago<span class=\"_ _2\"></span>s realizados por<span class=\"_ _2\"></span> cuenta de Meridi<span class=\"_ _2\"></span>onal Inversione<span class=\"_ _2\"></span>s Antiguo <span class=\"_ _2e\"> </span>Hotel Europa Rep\u00fablic<span class=\"_ _2\"></span>a Dominicana Sociedad par<span class=\"_ _2\"></span>ticipada por<span class=\"_ _2\"></span> Cartera Meridi<span class=\"_ _2\"></span>onal, S.A., cuyo socio<span class=\"_ _2\"></span> es Jos\u00e9<span class=\"_ _2\"></span> Alberto Barreras. L\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito Rensol   <span class=\"ls0\">Rep\u00fablic<span class=\"_ _2\"></span>a </span>Dominicana Sociedad Part<span class=\"_ _2\"></span>icipada p<span class=\"_ _2\"></span>or Metambiente, S.A. a trav\u00e9s <span class=\"_ _2\"></span>de MTBren, S.A. Saldos pendi<span class=\"_ _2\"></span>entes por pago<span class=\"_ _2\"></span>s realizados por<span class=\"_ _2\"></span> cuenta de Renso<span class=\"_ _2\"></span>l Marina Meridio<span class=\"_ _2\"></span>nal, S.A. Espa\u00f1a Sociedad par<span class=\"_ _2\"></span>ticipada por<span class=\"_ _2\"></span> Gesti\u00f3n de Negocios Ar<span class=\"_ _2\"></span>gos, S.A.,  L\u00ednea de c<span class=\"_ _2\"></span>r\u00e9dito New <span class=\"_ _2e\"> </span>Shipyard World Marrueco<span class=\"_ _2\"></span>s Sociedad par<span class=\"_ _2\"></span>ticipada por<span class=\"_ _2\"></span> Gesti\u00f3n de Negocios Ar<span class=\"_ _2\"></span>gos, S.A., Pr\u00e9stamo part<span class=\"_ _2\"></span>icipativo 27.1)<span class=\"ls0\"> Saldos no comerciales con partes vinculadas </span>Los <span class=\"_ _18\"> </span>saldos <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>partes <span class=\"_ _18\"> </span>vinculadas <span class=\"_ _18\"> </span>mantenidos <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>diciembre <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>2025 <span class=\"_ _18\"> </span><span class=\"ls4\">y <span class=\"_ _17\"> </span></span>2024 <span class=\"_ _14\"> </span>son <span class=\"_ _18\"> </span>los siguientes, expresados en miles de euros: Saldos no comerciales Saldo deudor Saldo acreedor 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Onosolar Dominicana -  -  4 5 Metambiente, S.A. -  189<span class=\"ls0\"> </span>108<span class=\"ls0\"> </span>-  Manakan 56<span class=\"ls0\"> </span>76<span class=\"ls0\"> </span>-  -  Residencial Hontanares 5 5 -  -  Agr\u00edcola Majorera 7 7 -  -  Rensol 3 4 -  -  Marina Elite 221<span class=\"ls0\"> </span>-  409<span class=\"ls0\"> </span>247<span class=\"ls0\"> </span>Residencial Quintana 420<span class=\"ls0\"> </span>1.839 -  -  Construiber 3.413 3.413 -  -  Candela  431<span class=\"ls0\"> </span>195<span class=\"ls0\"> </span>-  -  Meridional Residencial Andaluc\u00eda 22<span class=\"ls0\"> </span>-  -  -  Meridional Inversiones -  -  6 6 Antiguo Hotel Europa -  406<span class=\"ls0\"> </span>-  -  Marina Meridional 63<span class=\"ls0\"> </span>64<span class=\"ls0\"> </span>-  -  New Shipyard World 234<span class=\"ls0\"> </span>-  -  -  Risco Canario 4 -  -  -  Total Saldos no Comercial<span class=\"_ _2\"></span>es<span class=\"_ _5\"></span> 4.879<span class=\"ls0\"> </span>6.198<span class=\"ls0\"> </span>527<span class=\"ls0\"> </span>258<span class=\"ls0\"> </span>27.2) Saldos comerciales con partes vinculadas Los <span class=\"_ _18\"> </span>saldos <span class=\"_ _18\"> </span>con <span class=\"_ _18\"> </span>partes <span class=\"_ _18\"> </span>vinculadas <span class=\"_ _18\"> </span>mantenidos <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>31 <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>diciembre <span class=\"_ _18\"> </span>de  20<span class=\"_ _2\"></span>25 <span class=\"_ _18\"> </span><span class=\"ls4\">y <span class=\"_ _17\"> </span></span>2024 <span class=\"_ _14\"> </span>son <span class=\"_ _18\"> </span>los siguientes, expresados en miles de euros: Saldos comerciales Saldo deudor Saldo acreedor 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>MERIDIONAL RESIDENCIAL ANDALUCIA -  -  22<span class=\"ls0\"> </span>-  POLITOURS 360 3 3 -  -  MTBren 18<span class=\"ls0\"> </span>8 8 1 MERIDIONAL SOLAR 7 -  -  -  Total Saldos Comerciales 28<span class=\"ls0\"> </span>11<span class=\"ls0\"> </span>30<span class=\"ls0\"> </span>1 27.<span class=\"ls0\">3) Transacciones con partes vinculadas </span>(miles de euro<span class=\"_ _2\"></span>s) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Operaciones de venta existencias Garant\u00edas recibidas Alquileres (como arrendado<span class=\"_ _2\"></span>r) Alquileres (como arrendatario)<span class=\"_ _2\"></span> Ingresos financieros<span class=\"_ _2\"></span> Recepci\u00f3n<span class=\"_ _2\"></span> de servicios Operaciones de venta existencias Garant\u00edas recibidas Alquileres (como arrendado<span class=\"_ _2\"></span>r) Ingresos financieros<span class=\"_ _2\"></span> Gastos financieros<span class=\"_ _2\"></span> MTBren, S.A.<span class=\"_ _2\"></span> -  -  15<span class=\"ls0\"> </span>-  -  -  -  -  40<span class=\"ls0\"> </span>-  -  Inmobiliari<span class=\"_ _2\"></span>a Residenci<span class=\"_ _2\"></span>al Andaluc\u00ed<span class=\"_ _2\"></span>a -  -  -  88<span class=\"ls0\"> </span>-  -  -  -  -  -  -  Residencial<span class=\"_ _2\"></span> Quintana 1.500 -  -  -  -  -  -  -  -  35<span class=\"ls0\"> </span>-  Metambiente<span class=\"_ _2\"></span>, S.A. -  224<span class=\"ls0\"> </span>-  -  -  -  -  -  -  -  27<span class=\"ls0\"> </span>Marina Elite<span class=\"_ _2\"></span> -   - -  -  -  174<span class=\"ls0\"> </span>236<span class=\"ls0\"> </span>-  -  -  Onosolar Domi<span class=\"_ _2\"></span>nicana -   - -  -  -  -  571<span class=\"ls0\"> </span> - -  -  -  Antiguo Hote<span class=\"_ _2\"></span>l Europa  - -  -  -  12<span class=\"ls0\"> </span>-   - -  -  -  1.500 224<span class=\"ls0\"> </span>15<span class=\"ls0\"> </span>88<span class=\"ls0\"> </span>12<span class=\"ls0\"> </span>174<span class=\"ls0\"> </span>571<span class=\"ls0\"> </span>236<span class=\"ls0\"> </span>40<span class=\"ls0\"> </span>35<span class=\"ls0\"> </span>27<span class=\"ls0\"> </span>Las <span class=\"_ _22\"></span>transacciones <span class=\"_ _22\"></span>realizadas <span class=\"_ _22\"></span>entre <span class=\"_ _6\"></span>partes <span class=\"_ _22\"></span>relacionadas <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>han <span class=\"_ _22\"></span>llevado <span class=\"_ _22\"></span>a <span class=\"_ _22\"></span>cabo <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>condiciones de equivalencia a las de transacciones con independencia mutua e<span class=\"_ _2\"></span>ntre las partes.<span class=\"_ _5\"></span> 27.4 Saldos y Transacciones con Administradores y Alta Direcci\u00f3n El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sueldos <span class=\"_ _22\"></span>y <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ras <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cualquier <span class=\"_ _5\"></span>clase <span class=\"_ _6\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>los ejercicios <span class=\"_ _b\"></span>2025 <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>los <span class=\"_ _f\"></span>miembros <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>\u00f3rganos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>administraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>las <span class=\"_ _b\"></span>sociedades Montebalito ascendieron a: Concepto Miles de Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Retribuci\u00f3n  90<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>Otros - 60<span class=\"ff2 ls0\"> </span>Total 90<span class=\"ls0\"> </span>157<span class=\"_ _3c\"> </span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span><span class=\"ffd\">n <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partida <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>\u201cOtros\u201d <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>incluye las <span class=\"_ _6\"></span>cantidades <span class=\"_ _5\"></span>percibidas <span class=\"_ _5\"></span>por <span class=\"_ _22\"></span></span>el <span class=\"_ _5\"></span>consejero Francisco Guijarro Zubizarreta, S.L., en virtud del acuerdo de prestaci\u00f3n de servicios. Por <span class=\"_ _14\"> </span>otro <span class=\"_ _14\"> </span>lado, <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _14\"> </span>ejercicios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"> </span><span class=\"ls4\">y <span class=\"_ _14\"> </span></span>2024 <span class=\"_ _14\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>ha <span class=\"_ _18\"> </span>devengado <span class=\"_ _14\"> </span>retribuci\u00f3n <span class=\"_ _14\"></span>alguna <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>los miembros de los \u00f3rganos de administraci\u00f3n del resto de sociedades del Grupo. Por <span class=\"_ _18\"> </span>tipolog\u00eda <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>consejeros,  las<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>retribuciones <span class=\"_ _17\"> </span>recibidas <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>Consejo <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Ad<span class=\"_ _5\"></span>ministraci\u00f3n <span class=\"_ _18\"> </span>de Montebalito se clasifican de la siguiente manera: Tipo Miles de Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Dominicales 18<span class=\"ls0\"> </span>9 Independientes 50<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>Ejecutivo 22<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>Total 90<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>Informaci\u00f3n legal adicional relativa al Consejo de<span class=\"_ _2\"></span> administraci\u00f3n y a la Alta direcci\u00f3n A <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _f\"></span>exist\u00eda <span class=\"_ _f\"></span>un <span class=\"_ _b\"></span>plan <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>retribuci\u00f3n <span class=\"_ _f\"></span>mediante <span class=\"_ _f\"></span>derechos <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e opciones sobre acciones. Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exist\u00edan <span class=\"_ _6\"></span>avales, <span class=\"_ _5\"></span>garant<span class=\"_ _5\"></span>\u00edas, <span class=\"_ _5\"></span>planes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pensiones <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>otro tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>retribuciones <span class=\"_ _b\"></span>concedidas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>miembros <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>consejo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>administraci\u00f3n <span class=\"_ _b\"></span>ni <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>alt<span class=\"_ _5\"></span>a Direcci\u00f3n, distintas de las ya mencionadas. Durante los ejercicios 2025 <span class=\"ls4\">y </span>2024 el Grupo ha satisfecho, en su totalidad,<span class=\"_ _2\"></span> la prima del seguro de <span class=\"_ _22\"></span>responsabilidad <span class=\"_ _6\"></span>civil <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>Administradores <span class=\"_ _6\"></span>(personas <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>\u00edsicas) <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>Sociedad <span class=\"_ _6\"></span>D<span class=\"_ _5\"></span>ominante, para <span class=\"_ _2\"></span>da\u00f1os <span class=\"_ _9\"></span>ocasionados por <span class=\"_ _9\"></span>actos <span class=\"_ _9\"></span>u omisiones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el ejercic<span class=\"_ _2\"></span>io <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cargo, <span class=\"_ _9\"></span>ascendiendo <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>cuant\u00eda de la prima a 3.600 euros en ambos ejercicios<span class=\"ls13\">. </span> Conflictos de inter\u00e9s de los miembros del Consejo de Administraci\u00f3n. En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>deber <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>evitar <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>conflicto <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _14\"></span>el <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>los administradores que <span class=\"_ _2\"></span>han ocupado c<span class=\"_ _2\"></span>argos en <span class=\"_ _2\"></span>el Co<span class=\"_ _2\"></span>nsejo de Ad<span class=\"_ _2\"></span>ministraci\u00f3n durante <span class=\"_ _2\"></span>el eje<span class=\"_ _2\"></span>rcicio han cumplido con las o<span class=\"_ _2\"></span>bligaciones previstas e<span class=\"_ _2\"></span>n el art\u00edculo <span class=\"_ _2\"></span>228 del texto r<span class=\"_ _2\"></span>efundido de la Ley <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e Sociedades <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>Ca<span class=\"_ _2\"></span>pital. <span class=\"_ _b\"></span>Asimismo<span class=\"_ _5\"></span>, <span class=\"_ _14\"></span>tanto <span class=\"_ _14\"></span>ellos <span class=\"_ _b\"></span>como <span class=\"_ _14\"> </span>las <span class=\"_ _14\"></span>personas <span class=\"_ _b\"></span>a <span class=\"_ _14\"> </span>ellos <span class=\"_ _14\"></span>vinculadas, <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>han abstenido <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>incurrir <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>supuestos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>conflicto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>inter\u00e9s <span class=\"_ _6\"></span>previstos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>art<span class=\"_ _5\"></span>\u00edculo <span class=\"_ _6\"></span>229 <span class=\"_ _6\"></span>de dicha ley<span class=\"ls13\">. </span> De acuerdo <span class=\"_ _5\"></span>con lo pre<span class=\"_ _5\"></span>visto en el <span class=\"_ _5\"></span>art\u00edculo 229.3 de la <span class=\"_ _5\"></span>Ley de <span class=\"_ _5\"></span>Sociedades de Capital, <span class=\"_ _5\"></span>se informa que <span class=\"_ _6\"></span>durante <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _22\"></span><span class=\"ls3\">2025</span> <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>habido <span class=\"_ _6\"></span>miembros <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>Consejo <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _6\"></span>se hayan visto en situaciones de conflictos de inter\u00e9s tanto directo como indi<span class=\"_ _2\"></span>recto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "El <span class=\"_ _6\"></span>importe <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>sueldos <span class=\"_ _22\"></span>y <span class=\"_ _5\"></span>ot<span class=\"_ _5\"></span>ras <span class=\"_ _6\"></span>retribuciones <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cualquier <span class=\"_ _5\"></span>clase <span class=\"_ _6\"></span>deven<span class=\"_ _5\"></span>gados <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>curso <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>los ejercicios <span class=\"_ _b\"></span>2025 <span class=\"_ _14\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span><span class=\"ls3\">2024</span></span> <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>los <span class=\"_ _f\"></span>miembros <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>\u00f3rganos <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>administraci\u00f3n <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>las <span class=\"_ _b\"></span>sociedades Montebalito ascendieron a: Concepto Miles de Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Retribuci\u00f3n  90<span class=\"ls0\"> </span>97<span class=\"ls0\"> </span>Otros - 60<span class=\"ff2 ls0\"> </span>Total 90<span class=\"ls0\"> </span>157<span class=\"_ _3c\"> </span>En <span class=\"_ _5\"></span>el <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _5\"></span>2024, <span class=\"_ _5\"></span>e<span class=\"_ _5\"></span><span class=\"ffd\">n <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>partida <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>\u201cOtros\u201d <span class=\"_ _5\"></span>se <span class=\"_ _6\"></span>incluye las <span class=\"_ _6\"></span>cantidades <span class=\"_ _5\"></span>percibidas <span class=\"_ _5\"></span>por <span class=\"_ _22\"></span></span>el <span class=\"_ _5\"></span>consejero Francisco Guijarro Zubizarreta, S.L., en virtud del acuerdo de prestaci\u00f3n de servicios. Por <span class=\"_ _14\"> </span>otro <span class=\"_ _14\"> </span>lado, <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>los <span class=\"_ _14\"> </span>ejercicios <span class=\"_ _14\"> </span><span class=\"ls3\">2025</span> <span class=\"_ _14\"> </span><span class=\"ls4\">y <span class=\"_ _14\"> </span></span>2024 <span class=\"_ _14\"> </span>no <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>ha <span class=\"_ _18\"> </span>devengado <span class=\"_ _14\"> </span>retribuci\u00f3n <span class=\"_ _14\"></span>alguna <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>los miembros de los \u00f3rganos de administraci\u00f3n del resto de sociedades del Grupo. Por <span class=\"_ _18\"> </span>tipolog\u00eda <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>consejeros,  las<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>retribuciones <span class=\"_ _17\"> </span>recibidas <span class=\"_ _18\"> </span>del <span class=\"_ _17\"> </span>Consejo <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>Ad<span class=\"_ _5\"></span>ministraci\u00f3n <span class=\"_ _18\"> </span>de Montebalito se clasifican de la siguiente manera: Tipo Miles de Euros 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>Dominicales 18<span class=\"ls0\"> </span>9 Independientes 50<span class=\"ls0\"> </span>96<span class=\"ls0\"> </span>Ejecutivo 22<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>Total 90<span class=\"ls0\"> </span>157<span class=\"ls0\"> </span>Informaci\u00f3n legal adicional relativa al Consejo de<span class=\"_ _2\"></span> administraci\u00f3n y a la Alta direcci\u00f3n A <span class=\"_ _f\"></span>31 <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _22\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>2025<span class=\"_ _5\"></span> <span class=\"_ _f\"></span><span class=\"ls4\">y <span class=\"_ _f\"></span></span>2024 <span class=\"_ _b\"></span>no <span class=\"_ _f\"></span>exist\u00eda <span class=\"_ _f\"></span>un <span class=\"_ _b\"></span>plan <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>retribuci\u00f3n <span class=\"_ _f\"></span>mediante <span class=\"_ _f\"></span>derechos <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e opciones sobre acciones. Al <span class=\"_ _6\"></span>31 <span class=\"_ _6\"></span>de <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>2025 <span class=\"_ _6\"></span><span class=\"ls4\">y <span class=\"_ _6\"></span></span>2024 <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>exist\u00edan <span class=\"_ _6\"></span>avales, <span class=\"_ _5\"></span>garant<span class=\"_ _5\"></span>\u00edas, <span class=\"_ _5\"></span>planes <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>pensiones <span class=\"_ _6\"></span>ni <span class=\"_ _6\"></span>otro tipo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>retribuciones <span class=\"_ _b\"></span>concedidas <span class=\"_ _b\"></span>a <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>miembros <span class=\"_ _b\"></span>del <span class=\"_ _b\"></span>consejo <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>administraci\u00f3n <span class=\"_ _b\"></span>ni <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>alt<span class=\"_ _5\"></span>a Direcci\u00f3n, distintas de las ya mencionadas. Durante los ejercicios 2025 <span class=\"ls4\">y </span>2024 el Grupo ha satisfecho, en su totalidad,<span class=\"_ _2\"></span> la prima del seguro de <span class=\"_ _22\"></span>responsabilidad <span class=\"_ _6\"></span>civil <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>Administradores <span class=\"_ _6\"></span>(personas <span class=\"_ _6\"></span>f<span class=\"_ _5\"></span>\u00edsicas) <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _f\"></span>Sociedad <span class=\"_ _6\"></span>D<span class=\"_ _5\"></span>ominante, para <span class=\"_ _2\"></span>da\u00f1os <span class=\"_ _9\"></span>ocasionados por <span class=\"_ _9\"></span>actos <span class=\"_ _9\"></span>u omisiones <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el ejercic<span class=\"_ _2\"></span>io <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cargo, <span class=\"_ _9\"></span>ascendiendo <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>cuant\u00eda de la prima a 3.600 euros en ambos ejercicios<span class=\"ls13\">. </span> Conflictos de inter\u00e9s de los miembros del Consejo de Administraci\u00f3n. En <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>deber <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>evitar <span class=\"_ _b\"></span>situaciones <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>conflicto <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>on <span class=\"_ _14\"></span>el <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>S<span class=\"_ _2\"></span>ociedad <span class=\"_ _b\"></span>dominante, <span class=\"_ _b\"></span>los administradores que <span class=\"_ _2\"></span>han ocupado c<span class=\"_ _2\"></span>argos en <span class=\"_ _2\"></span>el Co<span class=\"_ _2\"></span>nsejo de Ad<span class=\"_ _2\"></span>ministraci\u00f3n durante <span class=\"_ _2\"></span>el eje<span class=\"_ _2\"></span>rcicio han cumplido con las o<span class=\"_ _2\"></span>bligaciones previstas e<span class=\"_ _2\"></span>n el art\u00edculo <span class=\"_ _2\"></span>228 del texto r<span class=\"_ _2\"></span>efundido de la Ley <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e Sociedades <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>Ca<span class=\"_ _2\"></span>pital. <span class=\"_ _b\"></span>Asimismo<span class=\"_ _5\"></span>, <span class=\"_ _14\"></span>tanto <span class=\"_ _14\"></span>ellos <span class=\"_ _b\"></span>como <span class=\"_ _14\"> </span>las <span class=\"_ _14\"></span>personas <span class=\"_ _b\"></span>a <span class=\"_ _14\"> </span>ellos <span class=\"_ _14\"></span>vinculadas, <span class=\"_ _14\"></span>se<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>han abstenido <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>incurrir <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>supuestos <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>conflicto <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>inter\u00e9s <span class=\"_ _6\"></span>previstos <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>art<span class=\"_ _5\"></span>\u00edculo <span class=\"_ _6\"></span>229 <span class=\"_ _6\"></span>de dicha ley<span class=\"ls13\">. </span> De acuerdo <span class=\"_ _5\"></span>con lo pre<span class=\"_ _5\"></span>visto en el <span class=\"_ _5\"></span>art\u00edculo 229.3 de la <span class=\"_ _5\"></span>Ley de <span class=\"_ _5\"></span>Sociedades de Capital, <span class=\"_ _5\"></span>se informa que <span class=\"_ _6\"></span>durante <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>ejercicio <span class=\"_ _22\"></span><span class=\"ls3\">2025</span> <span class=\"_ _6\"></span>no <span class=\"_ _6\"></span>h<span class=\"_ _5\"></span>a <span class=\"_ _6\"></span>habido <span class=\"_ _6\"></span>miembros <span class=\"_ _22\"></span>del <span class=\"_ _6\"></span>Consejo <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>Administraci\u00f3n <span class=\"_ _22\"></span>que <span class=\"_ _6\"></span>se hayan visto en situaciones de conflictos de inter\u00e9s tanto directo como indi<span class=\"_ _2\"></span>recto.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "NOTA <span class=\"ls3\">28. </span>HONORARIOS POR SERVICIOS PRESTADOS POR LOS AUDITORES DE CUENTAS<span class=\"ff1\"> </span>Los <span class=\"_ _2a\"> </span>honorarios <span class=\"_ _2a\"> </span>relativos <span class=\"_ _11\"> </span>a <span class=\"_ _2a\"> </span>servicios <span class=\"_ _2a\"> </span>de <span class=\"_ _2a\"> </span>auditor\u00eda<span class=\"_ _5\"></span> <span class=\"_ _2a\"> </span>de <span class=\"_ _11\"> </span>Cu<span class=\"_ _5\"></span>entas <span class=\"_ _2a\"> </span>Anuales <span class=\"_ _11\"> </span>ind<span class=\"_ _5\"></span>ividuales <span class=\"_ _2a\"> </span><span class=\"ls21\">y </span>consolidadas <span class=\"_ _9\"></span>correspondientes <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>finalizado <span class=\"_ _9\"></span>al <span class=\"_ _25\"></span>31<span class=\"_ _5\"></span> <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _25\"></span>d<span class=\"_ _5\"></span>iciembre <span class=\"_ _25\"></span>de <span class=\"ls3\">2025<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad </span></span>Dominante <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>sociedades <span class=\"_ _24\"> </span>dependientes, <span class=\"_ _24\"> </span>prestados <span class=\"_ _24\"> </span>por <span class=\"_ _24\"> </span>el <span class=\"_ _24\"> </span>auditor <span class=\"_ _1a\"> </span>principal <span class=\"_ _24\"> </span>y <span class=\"_ _24\"> </span>entidades vinculadas <span class=\"_ _14\"> </span>al <span class=\"_ _14\"></span>mismo,<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>han <span class=\"_ _14\"></span>ascendido <span class=\"_ _b\"></span>a <span class=\"_ _18\"> </span><span class=\"ls8\">10</span>7 <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>uros <span class=\"_ _14\"> </span>(104 <span class=\"_ _14\"> </span>miles <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _14\"></span>euros <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>jercicio finalizado al 31 de diciembre de 2024).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "NOTA <span class=\"_ _f\"></span>30. <span class=\"_ _f\"></span>EVALUACI\u00d3N <span class=\"_ _22\"></span>DE <span class=\"_ _f\"></span>LOS <span class=\"_ _f\"></span>OBJETIVOS, <span class=\"_ _f\"></span>POL\u00cdTICAS <span class=\"_ _f\"></span>Y <span class=\"_ _f\"></span>PROCESOS <span class=\"_ _f\"></span>QUE <span class=\"_ _f\"></span>SIGUE <span class=\"_ _f\"></span>EL <span class=\"_ _22\"></span>GRUPO PARA GESTIONAR EL CAPITAL<span class=\"ff1\"> </span>La <span class=\"_ _17\"> </span>estructura <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _17\"> </span>capital <span class=\"_ _18\"> </span>del  Gr<span class=\"_ _2\"></span>upo <span class=\"_ _17\"> </span>incluye, <span class=\"_ _18\"> </span>deuda, <span class=\"_ _17\"> </span>que <span class=\"_ _17\"> </span>a <span class=\"_ _18\"> </span>su  vez <span class=\"_ _18\"> </span>est\u00e1 <span class=\"_ _17\"> </span>constituida <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>or <span class=\"_ _17\"> </span>los pr\u00e9stamos <span class=\"_ _b\"></span>y <span class=\"_ _f\"></span>f<span class=\"_ _5\"></span>acilidades <span class=\"_ _f\"></span>crediticias <span class=\"_ _b\"></span>detalladas <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _f\"></span>la<span class=\"_ _5\"></span>s <span class=\"_ _f\"></span>notas <span class=\"_ _b\"></span>20 <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>21, <span class=\"_ _b\"></span>caja <span class=\"_ _b\"></span>y <span class=\"_ _b\"></span>activos <span class=\"_ _b\"></span>l\u00edquidos <span class=\"_ _b\"></span>y fondos propios, que incluye capital, reservas y beneficios no dis<span class=\"_ _2\"></span>tribuidos.<span class=\"_ _5\"></span> El objetivo <span class=\"_ _9\"></span>del Grupo es <span class=\"_ _9\"></span>conseguir no <span class=\"_ _2\"></span>sobrepasar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>60% <span class=\"_ _2\"></span>en la ra<span class=\"_ _2\"></span>tio Endeu<span class=\"_ _2\"></span>damiento Financiero<span class=\"_ _2\"></span> Neto/Fondos <span class=\"_ _b\"></span>propios. <span class=\"_ _b\"></span>Actualmente, <span class=\"_ _b\"></span>dicho <span class=\"_ _b\"></span>ratio <span class=\"_ _b\"></span>est\u00e1 <span class=\"_ _b\"></span>en<span class=\"_ _5\"></span> <span class=\"_ _f\"></span>t<span class=\"_ _5\"></span>orno <span class=\"_ _b\"></span>al <span class=\"_ _14\"> </span><span class=\"ls8\">20</span>,<span class=\"ls3\">82</span>% <span class=\"_ _b\"></span>(19,73<span class=\"lse\">% <span class=\"_ _b\"></span></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>a\u00f1o anterior). <span class=\"_ _b\"></span>Respecto <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>ratio <span class=\"_ _b\"></span>endeudamiento <span class=\"_ _b\"></span>total/GAV <span class=\"_ _b\"></span>(incluidas <span class=\"_ _b\"></span>plusval\u00edas <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>reflejadas <span class=\"_ _b\"></span>en Balance) es de un 1<span class=\"ls3\">2,</span>44% (12,<span class=\"ls3\">97</span>% del a\u00f1o anterior).<span class=\"_ _3c\"> </span>El <span class=\"_ _14\"></span>Grupo<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>gesti<span class=\"_ _2\"></span>ona <span class=\"_ _14\"></span>su<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>c<span class=\"_ _2\"></span>apital <span class=\"_ _b\"></span>para <span class=\"_ _14\"></span>asegurar <span class=\"_ _b\"></span>que <span class=\"_ _b\"></span>las <span class=\"_ _14\"></span>compa\u00f1\u00edas <span class=\"_ _b\"></span>del <span class=\"_ _14\"></span>Grup<span class=\"_ _2\"></span>o <span class=\"_ _14\"></span>ser\u00e1<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>ca<span class=\"_ _2\"></span>paces <span class=\"_ _b\"></span>de continuar como<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>rentables <span class=\"_ _9\"></span>a la <span class=\"_ _9\"></span>vez que maximiza <span class=\"_ _9\"></span>el retorno <span class=\"_ _9\"></span>de los<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>accionistas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>trav\u00e9s del equilibrio \u00f3ptimo de la deuda y fondos propio<span class=\"_ _2\"></span>s. El <span class=\"_ _b\"></span>\u00c1rea <span class=\"_ _14\"></span>fi<span class=\"_ _2\"></span>nanciera, <span class=\"_ _b\"></span>responsable <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>gesti\u00f3n <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>e <span class=\"_ _b\"></span>riesgos <span class=\"_ _b\"></span>f<span class=\"_ _5\"></span>inancieros, <span class=\"_ _b\"></span>revisa <span class=\"_ _b\"></span>la <span class=\"_ _14\"></span>es<span class=\"_ _2\"></span>tructura <span class=\"_ _b\"></span>de capital trimestralmente, as\u00ed como la ratio de Deuda neta sobre GAV.<span class=\"_ _3c\"> </span>El coste <span class=\"_ _2\"></span>de capital, as\u00ed<span class=\"_ _2\"></span> como <span class=\"_ _2\"></span>los riesgos <span class=\"_ _2\"></span>asociados <span class=\"_ _2\"></span>a cada clase<span class=\"_ _2\"></span> de <span class=\"_ _2\"></span>capital so<span class=\"_ _2\"></span>n considerados <span class=\"_ _2\"></span>por el Comit\u00e9 de Inversiones del Grupo, <span class=\"_ _5\"></span>en el que participa entre otros el Director Financiero, a la hora <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>evaluar, <span class=\"_ _f\"></span>para <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>aprobaci\u00f3n <span class=\"_ _f\"></span>o <span class=\"_ _b\"></span>rechazo, <span class=\"_ _f\"></span>las <span class=\"_ _22\"></span>in<span class=\"_ _5\"></span>versiones <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ropuestas <span class=\"_ _22\"></span>por<span class=\"_ _5\"></span> <span class=\"_ _22\"></span>las <span class=\"_ _14\"> </span>\u00c1reas <span class=\"_ _22\"></span>de Negocio. El <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>expuesto <span class=\"_ _2\"></span>a <span class=\"_ _25\"></span>determinados <span class=\"_ _2\"></span>riesgos, <span class=\"_ _25\"></span>definidos <span class=\"_ _2\"></span>en <span class=\"_ _25\"></span>la <span class=\"_ _2\"></span>nota <span class=\"_ _25\"></span>3<span class=\"_ _5\"></span>1, <span class=\"_ _25\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _9\"></span>gestiona <span class=\"_ _9\"></span>mediante la <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>sistemas <span class=\"_ _25\"></span>de <span class=\"_ _2\"></span>identificaci\u00f3n, <span class=\"_ _9\"></span>medici\u00f3n, <span class=\"_ _25\"></span>limit<span class=\"_ _5\"></span>aci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>concentraci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>supervisi\u00f3n de los mismos.<span class=\"_ _3c\"> </span>Los principios<span class=\"_ _2\"></span> b\u00e1sicos <span class=\"_ _9\"></span>definidos por <span class=\"_ _9\"></span>el Grupo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>estab<span class=\"_ _5\"></span>lecimiento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>pol\u00edtica d<span class=\"_ _2\"></span>e ges<span class=\"_ _2\"></span>ti\u00f3n d<span class=\"_ _2\"></span>e los riesgos m\u00e1s significativos son los siguientes: 1.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Cumplir con todo el sistema normativo del Grupo. </span></span>2.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Los <span class=\"_ _f\"></span>negocios <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>\u00e1reas <span class=\"_ _b\"></span>corporativas <span class=\"_ _22\"></span>est<span class=\"_ _5\"></span>ablecen <span class=\"_ _22\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _f\"></span>cada <span class=\"_ _f\"></span>mercado <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>operan <span class=\"_ _22\"></span>su </span></span>predisposici\u00f3n al riesgo de forma coherente con la estrategia definida. 3.<span class=\"ffc ls0\"> <span class=\"_ _a\"> </span><span class=\"ff1\">Los <span class=\"_ _1c\"> </span>negocios <span class=\"_ _1c\"> </span>y <span class=\"_ _1c\"> </span>\u00e1reas <span class=\"_ _d\"> </span>corporativas <span class=\"_ _1c\"> </span>establecen <span class=\"_ _d\"> </span>los <span class=\"_ _24\"> </span>controles <span class=\"_ _d\"> </span>de <span class=\"_ _1c\"> </span>gesti\u00f3n <span class=\"_ _1c\"> </span>de <span class=\"_ _1c\"> </span>riesgos </span></span>necesarios para <span class=\"_ _2\"></span>asegurar <span class=\"_ _9\"></span>q<span class=\"_ _5\"></span>ue las <span class=\"_ _9\"></span>transacciones en <span class=\"_ _2\"></span>los mercados <span class=\"_ _2\"></span>se <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>alizan <span class=\"_ _2\"></span>de acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las pol\u00edticas, normas y procedimientos del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "NOTA  31. <span class=\"_ _17\"> </span>INFORMACI\u00d3N <span class=\"_ _17\"> </span>SOBRE  LA <span class=\"_ _17\"> </span>NATURALEZA  Y <span class=\"_ _17\"> </span>NIVEL  DE <span class=\"_ _17\"> </span>RIESG<span class=\"_ _2\"></span>O  PROCEDENTE <span class=\"_ _17\"> </span>DE INSTRUMENTOS FINANCIEROS. EXPOSICI\u00d3N AL RIESGO Y SU GESTI\u00d3N<span class=\"ff1\"> </span>El Grupo Montebalito distingue los siguientes riesgos financieros principales. Riesgo de liquidez: Se <span class=\"_ _14\"></span>re<span class=\"_ _2\"></span>fiere <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _2\"></span>esgo <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>eventual <span class=\"_ _b\"></span>incapacidad <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>hacer <span class=\"_ _14\"></span>frente <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>pagos <span class=\"_ _14\"> </span>ya comprometidos, y/o los compromisos derivados de nuevas inversiones. Las <span class=\"_ _24\"> </span>necesidades <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _1a\"> </span>previstas <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>encuentran <span class=\"_ _24\"> </span>actualmente <span class=\"_ _24\"> </span>vinculadas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>las decisiones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _6\"></span>financieras <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>ceder <span class=\"_ _6\"></span>financiaci\u00f3n. <span class=\"_ _22\"></span>Para <span class=\"_ _6\"></span>continuar <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>uevas inversiones <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>objetivos <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>realizar <span class=\"_ _5\"></span>desinversiones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>inmobiliarios que <span class=\"_ _b\"></span>permitan, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>medio <span class=\"_ _b\"></span>plazo, <span class=\"_ _b\"></span>conseguir <span class=\"_ _b\"></span>liquidez <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>poder <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>esarrollar <span class=\"_ _b\"></span>nuevos proyectos. El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>determina <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>necesidades  d<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>tesorer\u00eda <span class=\"_ _18\"> </span>con <span class=\"_ _17\"> </span>horizonte <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>12 <span class=\"_ _18\"> </span>meses  con <span class=\"_ _18\"> </span>detalle mensual y quincenal y <span class=\"_ _5\"></span>actualizaci\u00f3n tambi\u00e9n mensual, elaborado a partir de los presupuestos de tesorer\u00eda de cada \u00c1rea de negocio. Con esto el<span class=\"_ _2\"></span> Gr<span class=\"_ _2\"></span>upo determina<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>necesidades de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _2\"></span>en importe y<span class=\"_ _9\"></span> tiempo, y s<span class=\"_ _2\"></span>e planifican<span class=\"_ _2\"></span> las nuevas necesidades de financiaci\u00f3n. Las <span class=\"_ _18\"> </span>necesidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _14\"> </span>generadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>operaciones <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>estructuran <span class=\"_ _18\"> </span>y dise\u00f1an en funci\u00f3n de la vida de la misma. Riesgo de mercado<span class=\"ff1\">: </span>1.<span class=\"ls0\">- Riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ipos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9s: <span class=\"_ _9\"></span>se r<span class=\"_ _2\"></span>efiere <span class=\"_ _9\"></span>al imp<span class=\"_ _2\"></span>acto <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>pueda r<span class=\"_ _2\"></span>egistrar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados </span>Consolidado e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gastos financieros <span class=\"_ _9\"></span>como consec<span class=\"_ _2\"></span>uencia <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _9\"></span>alz<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>tipos de<span class=\"_ _2\"></span> inter\u00e9s. 2.<span class=\"ls0\">- Riesgos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>inflaci\u00f3n: <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>fiere <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>impacto <span class=\"_ _b\"></span>que <span class=\"_ _14\"> </span>puede <span class=\"_ _14\"></span>registrar <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Estado <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Resultados </span>Consolidado <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ingreso<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>rentas <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>consecuencia de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>variaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la tasa de inflaci\u00f3n a la que est\u00e1n indexadas gran parte de esta l\u00ednea de ingre<span class=\"_ _2\"></span>sos.<span class=\"_ _5\"></span> 3.<span class=\"ls0\">- Riesgo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>cr\u00e9dito:  se <span class=\"_ _18\"> </span>refiere <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>impacto <span class=\"_ _18\"> </span>que  p<span class=\"_ _2\"></span>uede <span class=\"_ _18\"> </span>t<span class=\"_ _5\"></span>ener <span class=\"_ _17\"> </span>en  el <span class=\"_ _18\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _18\"> </span>de  Resultados </span>Consolidado <span class=\"ls11\">el</span> fallido de las cuentas a cobrar. 4.<span class=\"ls0\">- Riesgo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>tipo <span class=\"_ _9\"></span>de cambio: <span class=\"_ _9\"></span>se refiere <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>impacto <span class=\"_ _9\"></span>que puede <span class=\"_ _9\"></span>tener en <span class=\"_ _9\"></span>el Estado <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>Resultados<span class=\"_ _2\"></span> </span>Consolidado las variaciones en el tipo de cambio. 5.- Riesgo <span class=\"_ _14\"> </span>volatilidad <span class=\"_ _14\"> </span>valor<span class=\"_ _5\"></span>es <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>nego<span class=\"_ _5\"></span>ciaci\u00f3n: <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>refiere <span class=\"_ _18\"> </span>al <span class=\"_ _14\"> </span>imp<span class=\"_ _5\"></span>acto <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>puede <span class=\"_ _14\"> </span>t<span class=\"_ _5\"></span>ener <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el Estado <span class=\"_ _2\"></span>de Res<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>ltados <span class=\"_ _2\"></span>Consolidado las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>de valor <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>inversiones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>renta <span class=\"_ _9\"></span>variable. Riesgo de tipo de inter\u00e9s. Las <span class=\"_ _22\"></span>variaciones <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>tipo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>inter\u00e9s <span class=\"_ _22\"></span>modifican <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>aquellos <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>pasivos que <span class=\"_ _14\"></span>deve<span class=\"_ _2\"></span>nguen <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>t<span class=\"_ _5\"></span>ipo <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>inter\u00e9s <span class=\"_ _14\"> </span>fijo, <span class=\"_ _14\"></span>as\u00ed<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>como <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>fl<span class=\"_ _2\"></span>ujos <span class=\"_ _b\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _b\"></span>activos <span class=\"_ _14\"> </span>y <span class=\"_ _b\"></span>pasivos referenciados <span class=\"_ _5\"></span>a un<span class=\"_ _5\"></span> tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>variable. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>riesgo p<span class=\"_ _5\"></span>roducido <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>variaci\u00f3n del <span class=\"_ _5\"></span>precio d<span class=\"_ _5\"></span>el dinero <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>gestiona <span class=\"_ _9\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contrataci\u00f3n <span class=\"_ _9\"></span>de ins<span class=\"_ _2\"></span>trumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _9\"></span>derivados q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>tienen la funci\u00f3n de cubrir al Grupo de dichos riesgos. Hasta el a\u00f1<span class=\"_ _5\"></span>o 2016 <span class=\"_ _5\"></span>el Grupo Montebalito <span class=\"_ _5\"></span>utilizaba op<span class=\"_ _5\"></span>eraciones de <span class=\"_ _5\"></span>cobertura para gestionar su exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>fluctuaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>ipos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>objetivo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la gest<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>tipos de <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _f\"></span>era <span class=\"_ _b\"></span>alcanzar <span class=\"_ _22\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _f\"></span>equilibrio <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>estructura <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>deuda <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>permita <span class=\"_ _f\"></span>minimizar <span class=\"_ _f\"></span>el coste <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>deuda <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>horizonte <span class=\"_ _14\"></span>pl<span class=\"_ _2\"></span>urianual <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>una <span class=\"_ _b\"></span>volat<span class=\"_ _5\"></span>ilidad <span class=\"_ _14\"></span>reduci<span class=\"_ _2\"></span>da <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>Estado <span class=\"_ _14\"> </span>de Resultados. Dependiendo de las esti<span class=\"_ _2\"></span>maciones del Grupo y <span class=\"_ _2\"></span>de los objetivos de la <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>ructura de la deuda, <span class=\"_ _2\"></span>se realizan <span class=\"_ _c\"> </span>operaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>cobertura <span class=\"_ _d\"> </span>mediante <span class=\"_ _c\"> </span>contrataci\u00f3n <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>qu<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>mitiguen <span class=\"_ _c\"> </span>la fluctuaci\u00f3n de los tipos de inter\u00e9s.  La <span class=\"_ _2\"></span>estructura <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>riesgo <span class=\"_ _9\"></span>financier<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>2025 <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">2024 <span class=\"_ _2\"></span>diferenciando <span class=\"_ _9\"></span>entre <span class=\"_ _2\"></span>riesgo </span></span>a <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de i<span class=\"_ _2\"></span>nter\u00e9s <span class=\"_ _9\"></span>fijo <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>protegido <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>riesgo <span class=\"_ _2\"></span>referenciado <span class=\"_ _25\"></span>a <span class=\"_ _2\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>variable, <span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>siguiente:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>A tipo de inter\u00e9s fijo o protegido 16.806 12.253 A tipo de inter\u00e9s variable 1.166 4.414 Endeudamiento 17.972<span class=\"ls0\"> </span>16.667<span class=\"ls0\"> </span>% tipo fijo/deuda 93,51% 73,52% Actualmente, el Grupo no <span class=\"_ _2\"></span>tiene contratado<span class=\"ls20\">s </span>contratos de coberturas de tipos de inter\u00e9s (IRS).<span class=\"_ _3c\"> </span>Riesgo de inflaci\u00f3n Un <span class=\"_ _b\"></span>aumento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _f\"></span>p<span class=\"_ _5\"></span>recios <span class=\"_ _f\"></span>puedo <span class=\"_ _b\"></span>provocar <span class=\"_ _b\"></span>una <span class=\"_ _b\"></span>p\u00e9rdida <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _b\"></span>poder <span class=\"_ _f\"></span>adqu<span class=\"_ _5\"></span>isitivo <span class=\"_ _b\"></span>y, <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>tanto, puede repercutir tanto en <span class=\"_ _5\"></span>las ventas como en <span class=\"_ _5\"></span>las compras de activos de <span class=\"_ _5\"></span>la sociedad. El <span class=\"_ _5\"></span>Grupo Montebalito no toma medidas para protegerse ante este tipo de riesgos.  Mercados altamente competitivos: El <span class=\"_ _17\"> </span>sector <span class=\"_ _18\"> </span>de  servic<span class=\"_ _2\"></span>ios <span class=\"_ _17\"> </span>in<span class=\"_ _2\"></span>mobiliarios <span class=\"_ _17\"> </span>es <span class=\"_ _18\"> </span>un <span class=\"_ _17\"> </span>mercado <span class=\"_ _18\"> </span>altamente  com<span class=\"_ _2\"></span>petitivo. <span class=\"_ _18\"> </span>Para  competir<span class=\"_ _2\"></span> eficazmente <span class=\"_ _d\"> </span>en <span class=\"_ _1c\"> </span>estos <span class=\"_ _d\"> </span>mercados, <span class=\"_ _1c\"> </span>el <span class=\"_ _d\"> </span>Grupo <span class=\"_ _1c\"> </span>necesita <span class=\"_ _1c\"> </span>comercializar <span class=\"_ _d\"> </span>satisfactoriamente <span class=\"_ _d\"> </span>sus productos <span class=\"_ _1a\"> </span>y <span class=\"_ _24\"> </span>responder <span class=\"_ _24\"> </span>a <span class=\"_ _1a\"> </span>las <span class=\"_ _24\"> </span>actuaciones <span class=\"_ _1a\"> </span>de <span class=\"_ _24\"> </span>la <span class=\"_ _24\"> </span>competencia. <span class=\"_ _1a\"> </span>Esta <span class=\"_ _24\"> </span>alta <span class=\"_ _1a\"> </span>competitividad representa una <span class=\"_ _2\"></span>continua <span class=\"_ _2\"></span>amenaza para <span class=\"_ _2\"></span>mantener <span class=\"_ _2\"></span>el n\u00famero<span class=\"_ _2\"></span> de c<span class=\"_ _2\"></span>lientes actual <span class=\"_ _2\"></span>y p<span class=\"_ _2\"></span>otencial, los<span class=\"_ _2\"></span> beneficios y la rentabilidad. Car\u00e1cter c\u00edclico de la actividad in<span class=\"_ _2\"></span>mobiliaria: Si <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>p<span class=\"_ _5\"></span>rodujera  un <span class=\"_ _d\"> </span>cambio <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>ciclo <span class=\"_ _c\"> </span>econ\u00f3mico <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>demandantes  p<span class=\"_ _5\"></span>otenciales <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>activos inmobiliarios <span class=\"_ _6\"></span>podr\u00edan <span class=\"_ _6\"></span>perder <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>confianza, <span class=\"_ _22\"></span>aplazar <span class=\"_ _6\"></span>a <span class=\"_ _22\"></span>medio <span class=\"_ _6\"></span>plazo <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>decisi\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>adquisici\u00f3n <span class=\"_ _6\"></span>y presionar a la baja el precio de los activos. Falta de Acceso a Fuentes de Financiaci\u00f3n: La dificultad <span class=\"_ _2\"></span>de acceso a<span class=\"_ _2\"></span> fuentes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n puede p<span class=\"_ _2\"></span>rovocar retrasos a<span class=\"_ _2\"></span> la <span class=\"_ _2\"></span>hora de <span class=\"_ _2\"></span>invertir, disminuci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>inversiones <span class=\"_ _d\"> </span>y, <span class=\"_ _d\"> </span>por <span class=\"_ _c\"> </span>t<span class=\"_ _5\"></span>anto, <span class=\"_ _c\"> </span>u<span class=\"_ _5\"></span>n <span class=\"_ _d\"> </span>efecto <span class=\"_ _d\"> </span>desfavorable <span class=\"_ _d\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _d\"> </span>n<span class=\"_ _5\"></span>egocio, <span class=\"_ _d\"> </span>los resultados y la situaci\u00f3n financiera y patrimonial de la sociedad.  Efectos de la variaci\u00f3n de valor de las monedas fuera de la zona<span class=\"_ _2\"></span> euro:<span class=\"_ _5\"></span> Un <span class=\"_ _6\"></span>efecto <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>egativo <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _6\"></span>valor <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _22\"></span>moneda <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>origen <span class=\"_ _22\"></span>podr\u00eda <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rovocar <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>isminuci\u00f3n <span class=\"_ _6\"></span>del valor real del activo objeto de venta provocando una merma en<span class=\"_ _2\"></span> los beneficios de la sociedad.<span class=\"_ _5\"></span> L<span class=\"ls18\">as</span> <span class=\"_ _22\"></span>p\u00e9r<span class=\"_ _5\"></span>didas <span class=\"_ _22\"></span>n<span class=\"_ _5\"></span>etas <span class=\"_ _22\"></span>por <span class=\"_ _f\"></span>variaci\u00f3n <span class=\"_ _f\"></span>de <span class=\"_ _22\"></span>valor <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>mon<span class=\"_ _5\"></span>eda, <span class=\"_ _22\"></span>fuera <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>zona <span class=\"_ _22\"></span>euro<span class=\"_ _5\"></span>, <span class=\"_ _22\"></span>ha<span class=\"_ _6\"></span>n <span class=\"_ _f\"></span>sido <span class=\"_ _22\"></span>de 2.213 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>euros <span class=\"_ _6\"></span>(ganancias <span class=\"_ _6\"></span>netas <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>36<span class=\"_ _5\"></span>1 <span class=\"_ _6\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>eu<span class=\"_ _5\"></span>ros <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>beneficios <span class=\"_ _6\"></span>del <span class=\"_ _6\"></span>a\u00f1o <span class=\"_ _6\"></span>anterior) provocadas por las siguientes variaciones de moneda: Variaci\u00f3n anual<span class=\"fc5\"> </span>D\u00f3lar / euro (13,46%) Peso dominicano / euro (17,55%) Euro / Peso chileno 2,94% Real Brasile\u00f1o / Euro (0,49%) Ron / Euro (2,51%) El Grupo, a 31 de diciembre de 2025 <span class=\"ls4\">y <span class=\"_ _5\"></span></span>2024 no tiene cubierto el riesgo de la divisa. En <span class=\"_ _5\"></span>relaci\u00f3n <span class=\"_ _6\"></span>a <span class=\"_ _5\"></span>este <span class=\"_ _6\"></span>punto, <span class=\"_ _5\"></span>se <span class=\"_ _5\"></span>incorpora <span class=\"_ _6\"></span>un <span class=\"_ _5\"></span>an\u00e1lisis <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>sensibilidad <span class=\"_ _5\"></span>sobre <span class=\"_ _6\"></span>c\u00f3mo <span class=\"_ _5\"></span>afectar\u00eda <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>los cr\u00e9ditos <span class=\"_ _5\"></span>y <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>r\u00e9stamos, <span class=\"_ _5\"></span>una <span class=\"_ _5\"></span>variaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>ipos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cambio <span class=\"_ _5\"></span>entre <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>moneda <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>pa\u00eds <span class=\"_ _5\"></span>origen <span class=\"_ _5\"></span>y la <span class=\"_ _f\"></span>moneda <span class=\"_ _f\"></span>sobre <span class=\"_ _f\"></span>la <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>est\u00e1n <span class=\"_ _f\"></span>representados <span class=\"_ _f\"></span>dichos <span class=\"_ _f\"></span>cr\u00e9ditos. <span class=\"_ _f\"></span>En <span class=\"_ _22\"></span>el <span class=\"_ _f\"></span>ca<span class=\"_ _6\"></span>so <span class=\"_ _22\"></span>de <span class=\"_ _f\"></span>participaciones-<span class=\"_ _3c\"> </span>fondos propios, entre la moneda origen y euro. El detalle, en<span class=\"_ _2\"></span> miles de euros, es el siguiente:<span class=\"_ _5\"></span> A 31 de diciembre de 2025: Cuenta de resultados:<span class=\"ff1\"> </span>Variaci\u00f3n (+1%) Variaci\u00f3n (-1%) Pr\u00e9stamos /Cr\u00e9ditos Ruman\u00eda 76<span class=\"ls0\"> </span>(76) Pr\u00e9stamos/Cr\u00e9ditos Rep\u00fablica Dominicana 179<span class=\"ls0\"> </span>(179) Pr\u00e9stamos/Cr\u00e9ditos Brasil 7 (7) Pr\u00e9stamos/Cr\u00e9ditos Chile (73) 73<span class=\"ls0\"> </span>Pr\u00e9stamos/Cr\u00e9ditos Panam\u00e1 (53) 53<span class=\"ls0\"> </span>TOTAL 136<span class=\"ls0\"> </span>(136) En patrimonio neto: Variaci\u00f3n (+1%) Variaci\u00f3n (-1%) Participaci\u00f3n Rumania (33) 33<span class=\"ls0\"> </span>Participaci\u00f3n Rep\u00fablica Dominicana 4 (4) Participaci\u00f3n Brasil 5 (5) Participaci\u00f3n Chile 78<span class=\"ls0\"> </span>(78) Participaci\u00f3n Panam\u00e1 59<span class=\"ls0\"> </span>(59) Participaci\u00f3n Marruecos 32<span class=\"ls0\"> </span>(32) TOTAL 14<span class=\"ls0\">5 </span>(145) A 31 de diciembre de 2024: Cuenta de resultados:<span class=\"ff1\"> </span>Variaci\u00f3n (+1%)<span class=\"_ _2\"></span> Variaci\u00f3n (-1%) Pr\u00e9stamos /Cr\u00e9di<span class=\"_ _2\"></span>tos Ruman\u00ed<span class=\"_ _2\"></span>a 76<span class=\"ls0\"> </span>(76) Pr\u00e9stamos/Cr\u00e9di<span class=\"_ _2\"></span>tos Rep\u00fa<span class=\"_ _2\"></span>blica Dominic<span class=\"_ _2\"></span>ana 176<span class=\"ls0\"> </span>(176) Pr\u00e9stamos/Cr\u00e9di<span class=\"_ _2\"></span>tos Bras<span class=\"_ _2\"></span>il 6 (6) Pr\u00e9stamos/Cr\u00e9di<span class=\"_ _2\"></span>tos Chile (74) 74<span class=\"ls0\"> </span>Pr\u00e9stamos/Cr\u00e9di<span class=\"_ _2\"></span>tos Panam\u00e1 (51) 51<span class=\"ls0\"> </span>TOTAL 133<span class=\"ls0\"> </span>(133)<span class=\"ls0\"> </span>En patrimonio neto: Variaci\u00f3n (+1%)<span class=\"_ _2\"></span> Variaci\u00f3n (-1%) Participac<span class=\"_ _2\"></span>i\u00f3n Rumania (39) 39<span class=\"ls0\"> </span>Participac<span class=\"_ _2\"></span>i\u00f3n Rep\u00fablica D<span class=\"_ _2\"></span>ominicana 44<span class=\"ls0\"> </span>(44) Participac<span class=\"_ _2\"></span>i\u00f3n Brasil 7 (7) Participac<span class=\"_ _2\"></span>i\u00f3n Chile 79<span class=\"ls0\"> </span>(79) Participac<span class=\"_ _2\"></span>i\u00f3n Panam\u00e1 52<span class=\"ls0\"> </span>(52) Participac<span class=\"_ _2\"></span>i\u00f3n Marruec<span class=\"_ _2\"></span>os 33<span class=\"ls0\"> </span>(33) TOTAL 176<span class=\"ls0\"> </span>(176)<span class=\"ls0\"> </span>Riesgo de volatilidad de los valores de negociaci\u00f3n Las variaciones de valor de los activos para negociaci\u00f3n, en poder del Grupo <span class=\"_ _5\"></span>pueden afectar a la <span class=\"_ _f\"></span>tesorer\u00eda <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>sociedad <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>decisiones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inversiones <span class=\"_ _f\"></span>futuras. <span class=\"_ _f\"></span>El <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>tomado <span class=\"_ _f\"></span>la decisi\u00f3n <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>deshacerse <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>este <span class=\"_ _6\"></span>t<span class=\"_ _5\"></span>ipo <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>act<span class=\"_ _5\"></span>ivos <span class=\"_ _6\"></span>y <span class=\"_ _22\"></span>concentrarse <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>actividad <span class=\"_ _22\"></span>real <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>Grupo a\u00fan a costa de perder liquidez ya que se espera que esta situ<span class=\"_ _5\"></span>aci\u00f3n no vaya a cambiar. Riesgo de Liquidez Las <span class=\"_ _24\"> </span>necesidades <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _1a\"> </span>previstas <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>encuentran <span class=\"_ _24\"> </span>actualmente <span class=\"_ _24\"> </span>vinculadas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>las decisiones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _6\"></span>financieras <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>ceder <span class=\"_ _6\"></span>financiaci\u00f3n. <span class=\"_ _22\"></span>Para <span class=\"_ _6\"></span>continuar <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>uevas inversiones <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>objetivos <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>realizar <span class=\"_ _5\"></span>desinversiones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>inmobiliarios<span class=\"_ _3c\"> </span>que <span class=\"_ _b\"></span>permitan, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>medio <span class=\"_ _b\"></span>plazo, <span class=\"_ _b\"></span>conseguir <span class=\"_ _b\"></span>liquidez <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>poder <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>esarrollar <span class=\"_ _b\"></span>nuevos proyectos. El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>determina <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>necesidades  d<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>tesorer\u00eda <span class=\"_ _18\"> </span>con <span class=\"_ _17\"> </span>horizonte <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>12 <span class=\"_ _18\"> </span>meses  con <span class=\"_ _18\"> </span>detalle mensual y quincenal y <span class=\"_ _5\"></span>actualizaci\u00f3n tambi\u00e9n mensual, elaborado a partir de los presupuestos de tesorer\u00eda de cada \u00c1rea de negocio. Con esto el<span class=\"_ _2\"></span> Gr<span class=\"_ _2\"></span>upo determina<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>necesidades de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _2\"></span>en importe y<span class=\"_ _9\"></span> tiempo, y s<span class=\"_ _2\"></span>e planifican<span class=\"_ _2\"></span> las nuevas necesidades de financiaci\u00f3n. Las <span class=\"_ _18\"> </span>necesidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _14\"> </span>generadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>operaciones <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>estructuran <span class=\"_ _18\"> </span>y dise\u00f1an en funci\u00f3n de la vida de la misma. A <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>diciembre <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span><span class=\"ls3\">2025<span class=\"ls14\">, <span class=\"_ _c\"> </span></span></span>la <span class=\"_ _c\"> </span>liquidez <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>corto <span class=\"_ _c\"> </span>plazo, <span class=\"_ _c\"> </span>incluyendo <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>saldos disponibles de las cuentas de cr\u00e9dito formalizadas, es de 1.5<span class=\"ls3\">99</span> miles de euros.  Las tendencias <span class=\"_ _2\"></span>econ\u00f3micas <span class=\"_ _9\"></span>asociad<span class=\"_ _5\"></span>as a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>determinado sec<span class=\"_ _2\"></span>tor productivo <span class=\"_ _9\"></span>pu<span class=\"_ _5\"></span>eden <span class=\"_ _2\"></span>provocar, a<span class=\"_ _2\"></span> nivel <span class=\"_ _2\"></span>individual, <span class=\"_ _2\"></span>una <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>ducci\u00f3n <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>financiaci\u00f3n y <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>avales <span class=\"_ _9\"></span>y otras <span class=\"_ _9\"></span>garant\u00edas <span class=\"_ _2\"></span>por parte <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>otros <span class=\"_ _b\"></span>agentes <span class=\"_ _f\"></span>externos <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>considerar <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>ejercen <span class=\"_ _f\"></span>actividad<span class=\"_ _5\"></span>es <span class=\"_ _b\"></span>productivas <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>alto riesgo, reduci\u00e9ndose as\u00ed las expectativas de inversi\u00f3n. Valor de realizaci\u00f3n de activos susceptibles de desinversi\u00f3n Los <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>inmobiliarios <span class=\"_ _22\"></span>son <span class=\"_ _22\"></span>relativamente <span class=\"_ _22\"></span>il\u00edquidos <span class=\"_ _22\"></span>en <span class=\"_ _22\"></span>el <span class=\"_ _22\"></span>corto <span class=\"_ _22\"></span>plazo <span class=\"_ _22\"></span>por <span class=\"_ _22\"></span>lo <span class=\"_ _22\"></span>que <span class=\"_ _f\"></span>el <span class=\"_ _22\"></span>valor <span class=\"_ _22\"></span>de realizaci\u00f3n <span class=\"_ _5\"></span>puede <span class=\"_ _6\"></span>ser <span class=\"_ _5\"></span>inferior <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>indicado <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _5\"></span>informes <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>asaci\u00f3n. <span class=\"_ _5\"></span>A <span class=\"_ _5\"></span>medio <span class=\"_ _6\"></span>plazo <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>valor <span class=\"_ _5\"></span>de mercado puede presentar reducciones importantes por cambios en la calificaci\u00f3n del suelo. Fiscalidad asociada a los activos inmobiliarios Un cambio <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>la fiscalidad d<span class=\"_ _5\"></span>el pa\u00eds <span class=\"_ _5\"></span>donde opera <span class=\"_ _5\"></span>el Grupo <span class=\"_ _5\"></span>puede <span class=\"_ _5\"></span>incidir en las exp<span class=\"_ _5\"></span>ectativas de inversi\u00f3n del <span class=\"_ _5\"></span>Grupo. <span class=\"_ _5\"></span>Adem\u00e1s, <span class=\"_ _5\"></span>un <span class=\"_ _5\"></span>cambio en <span class=\"_ _5\"></span>los tipos <span class=\"_ _5\"></span>impositivos <span class=\"_ _5\"></span>puede afectar <span class=\"_ _5\"></span>al pat<span class=\"_ _5\"></span>rimonio del Grupo como consecuencia de una variaci\u00f3n de los cr\u00e9ditos y pasivos f<span class=\"_ _5\"></span>iscales. Riesgos fiscales<span class=\"ff12\"> </span>El <span class=\"_ _f\"></span>Gru<span class=\"_ _5\"></span>po <span class=\"_ _b\"></span>realiza <span class=\"_ _f\"></span>el <span class=\"_ _b\"></span>seguimiento <span class=\"_ _f\"></span>del <span class=\"_ _b\"></span>cumplimiento <span class=\"_ _b\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _f\"></span>normat<span class=\"_ _5\"></span>iva <span class=\"_ _f\"></span>fiscal <span class=\"_ _b\"></span>aplicable <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>Grupo<span class=\"_ _5\"></span>.<span class=\"ff2\"> </span>Asimismo, <span class=\"_ _d\"> </span>se <span class=\"_ _c\"> </span>realiza <span class=\"_ _c\"> </span>un <span class=\"_ _d\"> </span>an\u00e1lisis <span class=\"_ _d\"> </span>peri\u00f3dico <span class=\"_ _c\"> </span>de <span class=\"_ _d\"> </span>la <span class=\"_ _c\"> </span>recuperabilidad <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>los <span class=\"_ _d\"> </span>cr\u00e9ditos <span class=\"_ _c\"> </span>fiscales registrados contablemen<span class=\"_ _2\"></span>te en el <span class=\"_ _9\"></span>b<span class=\"_ _5\"></span>alance del G<span class=\"_ _9\"></span>ru<span class=\"_ _5\"></span>po, monitorizando y <span class=\"_ _9\"></span>reportando los impactos<span class=\"_ _2\"></span> que <span class=\"_ _5\"></span>se deriven de <span class=\"_ _5\"></span>los riesgos d<span class=\"_ _5\"></span>e recuperabilidad futura <span class=\"_ _5\"></span>bien sea <span class=\"_ _5\"></span>por variaci<span class=\"_ _5\"></span>on<span class=\"_ _5\"></span>es en <span class=\"_ _5\"></span>los planes de negocio futuros bien por cambios en la normativa tributaria<span class=\"_ _2\"></span> aplicable.<span class=\"_ _5\"></span> Riesgo regulatorio Los cambios <span class=\"_ _5\"></span>y novedades en re<span class=\"_ _5\"></span>gulaci\u00f3n suponen una en<span class=\"_ _5\"></span>orme inversi\u00f3n de recursos, <span class=\"_ _5\"></span>tiempo y esfuerzo para <span class=\"_ _5\"></span>garantizar el correcto <span class=\"_ _5\"></span>cumplimiento de las n<span class=\"_ _5\"></span>ormas fiscales y legales <span class=\"_ _5\"></span>y el <span class=\"_ _5\"></span>control de riesgos en las compa\u00f1\u00edas.<span class=\"_ _3c\"> </span> Riesgo de cr\u00e9dito El Grupo <span class=\"_ _5\"></span>Montebalito no <span class=\"_ _5\"></span>tiene riesgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito significativo ya que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>cobro a su<span class=\"_ _5\"></span>s clientes de promociones y otros negocios inmobiliarios est\u00e1 garantizado por el bien transmitido. Por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>respecta <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>actividad <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>patrimonio <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>renta, <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>concentraci\u00f3n <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>riesgo <span class=\"_ _14\"></span>de clientes no es r<span class=\"_ _2\"></span>elevante en el<span class=\"_ _2\"></span> ejercicio 2025 y,<span class=\"_ _9\"></span> pr\u00e1cticamente, todos los <span class=\"_ _2\"></span>contratos contempla<span class=\"_ _2\"></span>n el <span class=\"_ _5\"></span>pago <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>anticipado <span class=\"_ _5\"></span>a mes <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>cido <span class=\"_ _5\"></span>de las <span class=\"_ _5\"></span>rent<span class=\"_ _5\"></span>as. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>venta de <span class=\"_ _5\"></span>inversiones <span class=\"_ _5\"></span>inmobiliarias y otras, pr\u00e1cticamente, no se han concedido aplazamientos. El <span class=\"_ _5\"></span>retraimiento d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la d<span class=\"_ _5\"></span>emanda d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>viviendas un<span class=\"_ _5\"></span>ido al <span class=\"_ _5\"></span>exceso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>oferta <span class=\"_ _6\"></span>y, en <span class=\"_ _5\"></span>especial <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>crisis financiera <span class=\"_ _24\"> </span>internacional, <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _24\"> </span>ocasionado <span class=\"_ _24\"> </span>un <span class=\"_ _1a\"> </span>endurecimiento <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>las <span class=\"_ _1a\"> </span>condiciones <span class=\"_ _24\"> </span>de financiaci\u00f3n y unas mayores restricciones de acceso a las misma, pueden provocar problemas financieros a las sociedades del Grupo afectas a <span class=\"_ _2\"></span>esta actividad.  Riesgo de tipo de cambio Las inversiones realizadas en Ruman\u00eda y en los pa\u00edses de Sudam\u00e9rica y Am\u00e9rica Cen<span class=\"_ _2\"></span>tral donde se <span class=\"_ _6\"></span>adquirieron <span class=\"_ _5\"></span>participaciones <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>ej<span class=\"_ _5\"></span>ercicios <span class=\"_ _5\"></span>pasados <span class=\"_ _6\"></span>tras <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>ampliaci\u00f3n <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>capital<span class=\"_ _6\"></span><span class=\"ls14\">, <span class=\"_ _6\"></span></span>han <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>enido como consecuencia <span class=\"_ _2\"></span>unas <span class=\"_ _2\"></span>p\u00e9rdidas netas <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e tipo <span class=\"_ _9\"></span>de cambio d<span class=\"_ _2\"></span>e 5.026 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de euros <span class=\"_ _2\"></span>al n<span class=\"_ _2\"></span>o estar cubierto el Grupo, sobre este tipo de variaciones. Riesgo volatilidad valores de negociaci\u00f3n Las <span class=\"_ _6\"></span>variaciones <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>valor <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>activos <span class=\"_ _6\"></span>para <span class=\"_ _5\"></span>negociaci\u00f3n, <span class=\"_ _6\"></span>en <span class=\"_ _5\"></span>p<span class=\"_ _5\"></span>oder <span class=\"_ _5\"></span>del <span class=\"_ _6\"></span>Grupo <span class=\"_ _5\"></span>puede <span class=\"_ _6\"></span>afectar <span class=\"_ _5\"></span>a la <span class=\"_ _f\"></span>tesorer\u00eda <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>sociedad <span class=\"_ _f\"></span>y <span class=\"_ _f\"></span>a <span class=\"_ _f\"></span>las <span class=\"_ _f\"></span>decisiones <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>inversiones <span class=\"_ _f\"></span>futuras. <span class=\"_ _f\"></span>El <span class=\"_ _f\"></span>Grupo <span class=\"_ _f\"></span>ha <span class=\"_ _f\"></span>tomado <span class=\"_ _f\"></span>la decisi\u00f3n de deshacerse de este tipo de activos y concentrarse en la actividad real del Grupo. Riesgos propios del emisor Riesgos asociados a litigios: Montebalito <span class=\"_ _17\"> </span>y <span class=\"_ _18\"> </span>sus <span class=\"_ _17\"> </span>sociedades <span class=\"_ _18\"> </span>dependientes <span class=\"_ _17\"> </span>pueden <span class=\"_ _18\"> </span>ser <span class=\"_ _17\"> </span>parte <span class=\"_ _18\"> </span>en  li<span class=\"_ _2\"></span>tigios <span class=\"_ _18\"> </span>derivados <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>su negocio <span class=\"_ _14\"> </span>habitual. <span class=\"_ _14\"></span>Dichos<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>procedimientos <span class=\"_ _14\"></span>pueden <span class=\"_ _b\"></span>af<span class=\"_ _5\"></span>ectar <span class=\"_ _14\"> </span>significativa <span class=\"_ _b\"></span>y <span class=\"_ _14\"> </span>adversamente <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>su actividad y su situaci\u00f3n financiera<span class=\"ff8 ls13\">. <span class=\"ls0\"> </span></span>Fallo en el abastecimiento de proveedores: El incumplimiento de <span class=\"_ _5\"></span>los plazos p<span class=\"_ _5\"></span>or parte de <span class=\"_ _5\"></span>los proveedores puede p<span class=\"_ _5\"></span>rovocar un au<span class=\"_ _5\"></span>mento en los plazos <span class=\"_ _5\"></span>de entrega <span class=\"_ _5\"></span>de las un<span class=\"_ _5\"></span>idades con <span class=\"_ _5\"></span>la repercusi\u00f3n que ello<span class=\"_ _5\"></span> tiene sobre los <span class=\"_ _5\"></span>clientes <span class=\"_ _5\"></span>y las indemnizaciones <span class=\"_ _9\"></span>p<span class=\"_ _5\"></span>or <span class=\"_ _9\"></span>las <span class=\"_ _2\"></span>entregas <span class=\"_ _9\"></span>fu<span class=\"_ _5\"></span>era <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>plazo. Adem\u00e1s, <span class=\"_ _9\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _25\"></span>con<span class=\"_ _5\"></span>strucci\u00f3n, <span class=\"_ _9\"></span>pu<span class=\"_ _5\"></span>ede provocar <span class=\"_ _6\"></span>un <span class=\"_ _22\"></span>incremento <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>precios <span class=\"_ _6\"></span>p<span class=\"_ _5\"></span>rovocado <span class=\"_ _6\"></span>una <span class=\"_ _6\"></span>disminuci\u00f3n <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _6\"></span>oferta, <span class=\"_ _6\"></span>af<span class=\"_ _5\"></span>ectando <span class=\"_ _6\"></span>a <span class=\"_ _6\"></span>los beneficios. Cumplimiento de las leyes de los diferentes pa\u00edses en los que opera Una <span class=\"_ _6\"></span>falta <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>cumplimiento <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>las <span class=\"_ _6\"></span>Leyes <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>pa\u00edses <span class=\"_ _6\"></span>en <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>q<span class=\"_ _5\"></span>ue <span class=\"_ _5\"></span>op<span class=\"_ _5\"></span>era <span class=\"_ _6\"></span>el <span class=\"_ _6\"></span>Grupo <span class=\"_ _6\"></span>puede <span class=\"_ _6\"></span>tener consecuencias <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>los <span class=\"_ _b\"></span>Fondos <span class=\"_ _f\"></span>Pr<span class=\"_ _5\"></span>opios <span class=\"_ _f\"></span>de <span class=\"_ _b\"></span>la <span class=\"_ _b\"></span>Sociedad <span class=\"_ _b\"></span>por <span class=\"_ _b\"></span>las <span class=\"_ _f\"></span>posib<span class=\"_ _5\"></span>les <span class=\"_ _b\"></span>sanciones <span class=\"_ _f\"></span>asociadas <span class=\"_ _b\"></span>a dicho incumplimiento. Riesgo de Producto Una <span class=\"_ _22\"></span>deficiente <span class=\"_ _6\"></span>calidad <span class=\"_ _6\"></span>en <span class=\"_ _22\"></span>los <span class=\"_ _6\"></span>productos <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>se <span class=\"_ _6\"></span>comercializan <span class=\"_ _22\"></span>puede <span class=\"_ _22\"></span>tener <span class=\"_ _22\"></span>consecuencias <span class=\"_ _6\"></span>en los <span class=\"_ _2\"></span>costes <span class=\"_ _9\"></span>posteriores a <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>fabricaci\u00f3n, as\u00ed<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>como <span class=\"_ _9\"></span>en la<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>demanda <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>dichos <span class=\"_ _9\"></span>productos a<span class=\"_ _2\"></span>fectando negativamente <span class=\"_ _b\"></span>a <span class=\"_ _14\"> </span>los <span class=\"_ _b\"></span>Fondos <span class=\"_ _14\"></span>Pr<span class=\"_ _2\"></span>opios <span class=\"_ _14\"></span>d<span class=\"_ _2\"></span>el <span class=\"_ _14\"></span>G<span class=\"_ _2\"></span>rupo. <span class=\"_ _14\"> </span>En <span class=\"_ _b\"></span>caso <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>producirse <span class=\"_ _b\"></span>estas <span class=\"_ _14\"> </span>situaciones <span class=\"_ _b\"></span>el Grupo registrar\u00eda las provisiones adecuadas. Riesgos asociados a adquisiciones e integraciones de negocios:  El Grupo p<span class=\"_ _2\"></span>uede adquirir <span class=\"_ _9\"></span>comp<span class=\"_ _5\"></span>a\u00f1\u00edas, con <span class=\"_ _2\"></span>el obje<span class=\"_ _2\"></span>tivo de r<span class=\"_ _2\"></span>eforzar su<span class=\"_ _2\"></span> posici\u00f3n c<span class=\"_ _2\"></span>ompetitiva dond<span class=\"_ _2\"></span>e se <span class=\"_ _5\"></span>encuentra. <span class=\"_ _6\"></span>Estas <span class=\"_ _5\"></span>adquisiciones <span class=\"_ _5\"></span>pueden <span class=\"_ _6\"></span>conllevar <span class=\"_ _5\"></span>dificultades <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>integrar las <span class=\"_ _6\"></span>operaciones <span class=\"_ _5\"></span>y el <span class=\"_ _18\"> </span>personal <span class=\"_ _18\"> </span>adquirido, <span class=\"_ _18\"> </span>la <span class=\"_ _14\"> </span>potencial <span class=\"_ _18\"> </span>suspensi\u00f3n <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>los <span class=\"_ _18\"> </span>negocios <span class=\"_ _18\"> </span>en <span class=\"_ _18\"> </span>cur<span class=\"_ _5\"></span>so, <span class=\"_ _18\"> </span>dificultades <span class=\"_ _18\"> </span>para mantener <span class=\"_ _17\"> </span>est\u00e1ndares, <span class=\"_ _18\"> </span>controles, <span class=\"_ _17\"> </span>procedimientos <span class=\"_ _18\"> </span>y <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>ol\u00edticas <span class=\"_ _17\"> </span>uniformes, <span class=\"_ _18\"> </span>dificultades <span class=\"_ _17\"> </span>en <span class=\"_ _18\"> </span>las relaciones <span class=\"_ _5\"></span>con<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>los <span class=\"_ _5\"></span>empleados <span class=\"_ _6\"></span>como <span class=\"_ _6\"></span>resultado <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>los <span class=\"_ _6\"></span>cambios <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>gesti\u00f3n <span class=\"_ _6\"></span>y <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>la <span class=\"_ _6\"></span>propiedad de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compa\u00f1\u00eda <span class=\"_ _5\"></span>adquirida y <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>isminuci\u00f3n d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>solven<span class=\"_ _5\"></span>cia <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>compa\u00f1\u00eda y <span class=\"_ _5\"></span>de <span class=\"_ _6\"></span>la <span class=\"_ _5\"></span>situaci\u00f3n de liquidez, <span class=\"_ _17\"> </span>tanto <span class=\"_ _17\"> </span>por <span class=\"_ _17\"> </span>concentraci\u00f3n <span class=\"_ _18\"> </span>de  vencimientos <span class=\"_ _18\"> </span>de  deuda <span class=\"_ _18\"> </span>futuros  como <span class=\"_ _18\"> </span>por  la <span class=\"_ _18\"> </span>menor disponibilidad <span class=\"_ _9\"></span>de exc<span class=\"_ _2\"></span>edentes <span class=\"_ _9\"></span>para <span class=\"_ _2\"></span>hacer <span class=\"_ _9\"></span>frente <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>empeoramientos <span class=\"_ _9\"></span>imprevistos <span class=\"_ _2\"></span>en <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>n<span class=\"_ _5\"></span>egocios o <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>mercados <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>financiaci\u00f3n. <span class=\"_ _b\"></span>Si <span class=\"_ _f\"></span>no <span class=\"_ _f\"></span>se <span class=\"_ _f\"></span>resuelve <span class=\"_ _f\"></span>con <span class=\"_ _f\"></span>\u00e9xito <span class=\"_ _b\"></span>estas <span class=\"_ _f\"></span>cuestiones, <span class=\"_ _f\"></span>ello <span class=\"_ _f\"></span>podr\u00eda tener efectos negativos sobre el negocio, las finanzas y resultados de estas operaciones. Riesgo derivado de que el Grupo sufra p<span class=\"_ _2\"></span>\u00e9rdidas por deterioro de valor de sus activos:<span class=\"_ _5\"></span> El <span class=\"_ _9\"></span>Grupo <span class=\"_ _2\"></span>lleva <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cabo <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>proceso <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>evaluaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>deterioro <span class=\"_ _9\"></span>de ac<span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ivos <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>car\u00e1cter <span class=\"_ _2\"></span>semestral, en <span class=\"_ _f\"></span>algunos <span class=\"_ _f\"></span>casos, <span class=\"_ _f\"></span>y <span class=\"_ _22\"></span>an<span class=\"_ _5\"></span>ual<span class=\"ff8\"> <span class=\"_ _f\"></span></span>en <span class=\"_ _f\"></span>todos <span class=\"_ _f\"></span>los <span class=\"_ _f\"></span>casos<span class=\"ff8 ls17\">. <span class=\"_ _b\"> </span></span>Si <span class=\"_ _f\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _f\"></span>contable <span class=\"_ _f\"></span>del <span class=\"_ _f\"></span>activo <span class=\"_ _f\"></span>supera <span class=\"_ _f\"></span>su <span class=\"_ _f\"></span>valor razonable, <span class=\"_ _22\"></span>se <span class=\"_ _22\"></span>registra <span class=\"_ _22\"></span>un <span class=\"_ _22\"></span>deterioro. <span class=\"_ _22\"></span>El <span class=\"_ _22\"></span>descenso <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>demanda, <span class=\"_ _22\"></span>la <span class=\"_ _22\"></span>regulaci\u00f3n <span class=\"_ _22\"></span>u <span class=\"_ _22\"></span>otro <span class=\"_ _22\"></span>tipo <span class=\"_ _22\"></span>de factores <span class=\"_ _24\"> </span>pueden <span class=\"_ _1c\"> </span>afectar <span class=\"_ _24\"> </span>negativamente <span class=\"_ _24\"> </span>a <span class=\"_ _1c\"> </span>los <span class=\"_ _24\"> </span>valores <span class=\"_ _24\"> </span>razonables <span class=\"_ _1c\"> </span>estimados. <span class=\"_ _24\"> </span>No <span class=\"_ _24\"> </span>puede asegurarse <span class=\"_ _b\"></span>que <span class=\"_ _f\"></span>en <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _f\"></span>futuro <span class=\"_ _b\"></span>no <span class=\"_ _b\"></span>se <span class=\"_ _b\"></span>requieran <span class=\"_ _b\"></span>dotaciones <span class=\"_ _b\"></span>significativas <span class=\"_ _f\"></span>por <span class=\"_ _b\"></span>deterioro. <span class=\"_ _b\"></span>Dichas dotaciones <span class=\"_ _18\"> </span>p<span class=\"_ _5\"></span>odr\u00edan <span class=\"_ _17\"> </span>afec<span class=\"_ _2\"></span>tar <span class=\"_ _17\"> </span>negativamente <span class=\"_ _18\"> </span>al <span class=\"_ _18\"> </span>negocio,  situaci\u00f3n <span class=\"_ _18\"> </span>f<span class=\"_ _5\"></span>inanciera <span class=\"_ _18\"> </span>y <span class=\"_ _17\"> </span>resultado <span class=\"_ _18\"> </span>de operaciones de Grupo. Riesgo de que no se cumpla el Plan de Negocio <span class=\"ls3\">20</span>26-<span class=\"ls8\">20<span class=\"ls3\">30</span></span>: De no<span class=\"_ _2\"></span> cum<span class=\"_ _2\"></span>plirse <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Plan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Negocio <span class=\"_ _2\"></span>establecido, <span class=\"_ _9\"></span>podr\u00eda derivar <span class=\"_ _9\"></span>en una <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>ducci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>nuevas inversiones <span class=\"_ _14\"></span>y, <span class=\"_ _b\"></span>por <span class=\"_ _14\"> </span>tanto, <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>los <span class=\"_ _14\"></span>planes <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>crecimiento <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>Grupo, <span class=\"_ _14\"> </span>as\u00ed <span class=\"_ _14\"></span>como <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>aplicar <span class=\"_ _14\"></span>una<span class=\"_ _9\"></span> disminuci\u00f3n <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>valor <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>activos <span class=\"_ _b\"></span>fiscales <span class=\"_ _14\"> </span>contabilizados, <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span>rivados <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>bases <span class=\"_ _14\"></span>imponi<span class=\"_ _2\"></span>bles negativas de ejercicios anteriores. Existencia de un accionista de control y de acciones concertadas La <span class=\"_ _6\"></span>existe<span class=\"_ _5\"></span>ncia <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>un<span class=\"_ _5\"></span> <span class=\"_ _6\"></span>accionista <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>control <span class=\"_ _6\"></span>pu<span class=\"_ _5\"></span>ede <span class=\"_ _6\"></span>provocar <span class=\"_ _22\"></span>que <span class=\"_ _22\"></span>los <span class=\"_ _22\"></span>intereses <span class=\"_ _6\"></span>del <span class=\"_ _22\"></span>accionista <span class=\"_ _22\"></span>de control puedan diferir de los del resto de accionistas. Importancia de operaciones con partes vinculadas y riesgo de conflictos d<span class=\"_ _2\"></span>e inter\u00e9s<span class=\"_ _5\"></span> La <span class=\"_ _14\"> </span>Compa\u00f1\u00eda <span class=\"_ _14\"> </span>t<span class=\"_ _5\"></span>iene <span class=\"_ _14\"> </span>vinculaci\u00f3n <span class=\"_ _18\"> </span>con <span class=\"_ _14\"> </span>el <span class=\"_ _14\"> </span>principal <span class=\"_ _14\"> </span>accionista <span class=\"_ _18\"> </span>y <span class=\"_ _14\"> </span>con <span class=\"_ _14\"> </span>miembros <span class=\"_ _18\"> </span>del <span class=\"_ _14\"> </span>Consejo <span class=\"_ _14\"> </span>de Administraci\u00f3n. <span class=\"_ _1a\"> </span>Esta <span class=\"_ _24\"> </span>vinculaci\u00f3n <span class=\"_ _24\"> </span>provoca <span class=\"_ _1a\"> </span>conflictos <span class=\"_ _24\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _24\"> </span>inter\u00e9s <span class=\"_ _1a\"> </span>en <span class=\"_ _24\"> </span>los <span class=\"_ _24\"> </span>qu<span class=\"_ _5\"></span>e <span class=\"_ _24\"> </span>se <span class=\"_ _1a\"> </span>exige <span class=\"_ _1a\"> </span>la independencia de los \u00f3rganos de gesti\u00f3n y admini<span class=\"_ _2\"></span>straci\u00f3n de la Compa\u00f1\u00eda <span class=\"_ _2\"></span>a trav\u00e9s d<span class=\"_ _5\"></span>e la toma de decisiones del Consejo de Administraci\u00f3n sin la participaci\u00f3n de las partes vinculadas. Riesgo de reducci\u00f3n del valor de mercado d<span class=\"_ _2\"></span>e los activ<span class=\"_ _5\"></span>os inmobilia<span class=\"_ _2\"></span>rios del Grupo<span class=\"_ _5\"></span> Los cambios econ\u00f3micos y la reducci\u00f3n de la<span class=\"_ _2\"></span> demanda de los activos inm<span class=\"_ _2\"></span>obiliarios explotados o  pro<span class=\"_ _2\"></span>ducidos  por <span class=\"_ _18\"> </span>el  gr<span class=\"_ _2\"></span>upo <span class=\"_ _17\"> </span>puede  p<span class=\"_ _2\"></span>rovocar  u<span class=\"_ _2\"></span>na <span class=\"_ _17\"> </span>ca\u00edda <span class=\"_ _17\"> </span>en  l<span class=\"_ _2\"></span>os <span class=\"_ _17\"> </span>precios <span class=\"_ _18\"> </span>d<span class=\"_ _5\"></span>e  ven<span class=\"_ _2\"></span>ta  d<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>dichos productos reduciendo as<span class=\"_ _2\"></span>\u00ed los m\u00e1rgenes <span class=\"_ _2\"></span>de venta, <span class=\"_ _2\"></span>la valoraci\u00f3n d<span class=\"_ _2\"></span>e los activ<span class=\"_ _2\"></span>os inmobiliarios, los niveles de inversi\u00f3n en un futuro y puede generar problemas de<span class=\"_ _2\"></span> liquidez a corto plazo.<span class=\"_ _5\"></span> Anualmente, el <span class=\"_ _5\"></span>Grupo realiza <span class=\"_ _5\"></span>una valoraci\u00f3n <span class=\"_ _5\"></span>anual de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>activos del <span class=\"_ _5\"></span>Grupo. El <span class=\"_ _5\"></span>importe de <span class=\"_ _5\"></span>los deterioros, reversiones <span class=\"_ _2\"></span>y ajustes <span class=\"_ _2\"></span>de valor <span class=\"_ _2\"></span>registrados a <span class=\"_ _2\"></span>31 de <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>iciembre de<span class=\"_ _2\"></span> 2025<span class=\"_ _5\"></span> han <span class=\"_ _2\"></span>supuesto unas <span class=\"_ _6\"></span>ganancias <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>5.083 <span class=\"_ _6\"></span>miles <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>euros <span class=\"_ _6\"></span>(<span class=\"_ _5\"></span>ganancias <span class=\"_ _6\"></span>de <span class=\"_ _6\"></span>2.935 <span class=\"_ _22\"></span>miles <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>euros <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>ganancias <span class=\"_ _22\"></span>en 2024<span class=\"ls4\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Riesgo de liquidez: Se <span class=\"_ _14\"></span>re<span class=\"_ _2\"></span>fiere <span class=\"_ _14\"></span>al<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>ri<span class=\"_ _2\"></span>esgo <span class=\"_ _b\"></span>de <span class=\"_ _14\"></span>la <span class=\"_ _b\"></span>eventual <span class=\"_ _b\"></span>incapacidad <span class=\"_ _14\"></span>del <span class=\"_ _b\"></span>Grupo <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>hacer <span class=\"_ _14\"></span>frente <span class=\"_ _b\"></span>a <span class=\"_ _14\"></span>los<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>pagos <span class=\"_ _14\"> </span>ya comprometidos, y/o los compromisos derivados de nuevas inversiones. Las <span class=\"_ _24\"> </span>necesidades <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _1a\"> </span>previstas <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>encuentran <span class=\"_ _24\"> </span>actualmente <span class=\"_ _24\"> </span>vinculadas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>las decisiones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _6\"></span>financieras <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>ceder <span class=\"_ _6\"></span>financiaci\u00f3n. <span class=\"_ _22\"></span>Para <span class=\"_ _6\"></span>continuar <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>uevas inversiones <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>objetivos <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>realizar <span class=\"_ _5\"></span>desinversiones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>inmobiliarios que <span class=\"_ _b\"></span>permitan, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>medio <span class=\"_ _b\"></span>plazo, <span class=\"_ _b\"></span>conseguir <span class=\"_ _b\"></span>liquidez <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>poder <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>esarrollar <span class=\"_ _b\"></span>nuevos proyectos. El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>determina <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>necesidades  d<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>tesorer\u00eda <span class=\"_ _18\"> </span>con <span class=\"_ _17\"> </span>horizonte <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>12 <span class=\"_ _18\"> </span>meses  con <span class=\"_ _18\"> </span>detalle mensual y quincenal y <span class=\"_ _5\"></span>actualizaci\u00f3n tambi\u00e9n mensual, elaborado a partir de los presupuestos de tesorer\u00eda de cada \u00c1rea de negocio. Con esto el<span class=\"_ _2\"></span> Gr<span class=\"_ _2\"></span>upo determina<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>necesidades de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _2\"></span>en importe y<span class=\"_ _9\"></span> tiempo, y s<span class=\"_ _2\"></span>e planifican<span class=\"_ _2\"></span> las nuevas necesidades de financiaci\u00f3n. Las <span class=\"_ _18\"> </span>necesidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _14\"> </span>generadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>operaciones <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>estructuran <span class=\"_ _18\"> </span>y dise\u00f1an en funci\u00f3n de la vida de la misma. Riesgo de Liquidez Las <span class=\"_ _24\"> </span>necesidades <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>financiaci\u00f3n <span class=\"_ _1a\"> </span>previstas <span class=\"_ _24\"> </span>se <span class=\"_ _24\"> </span>encuentran <span class=\"_ _24\"> </span>actualmente <span class=\"_ _24\"> </span>vinculadas <span class=\"_ _24\"> </span>a <span class=\"_ _24\"> </span>las decisiones <span class=\"_ _6\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _6\"></span>las <span class=\"_ _22\"></span>entidades <span class=\"_ _6\"></span>financieras <span class=\"_ _22\"></span>de <span class=\"_ _6\"></span>con<span class=\"_ _5\"></span>ceder <span class=\"_ _6\"></span>financiaci\u00f3n. <span class=\"_ _22\"></span>Para <span class=\"_ _6\"></span>continuar <span class=\"_ _22\"></span>con <span class=\"_ _6\"></span>n<span class=\"_ _5\"></span>uevas inversiones <span class=\"_ _5\"></span>uno <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>objetivos <span class=\"_ _6\"></span>del <span class=\"_ _5\"></span>Grupo <span class=\"_ _5\"></span>es <span class=\"_ _5\"></span>realizar <span class=\"_ _5\"></span>desinversiones <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>activo<span class=\"_ _5\"></span>s <span class=\"_ _6\"></span>inmobiliarios<span class=\"_ _3c\"> </span>que <span class=\"_ _b\"></span>permitan, <span class=\"_ _b\"></span>en <span class=\"_ _b\"></span>el <span class=\"_ _b\"></span>corto <span class=\"_ _14\"></span>y <span class=\"_ _f\"></span>medio <span class=\"_ _b\"></span>plazo, <span class=\"_ _b\"></span>conseguir <span class=\"_ _b\"></span>liquidez <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>ara <span class=\"_ _b\"></span>poder <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>esarrollar <span class=\"_ _b\"></span>nuevos proyectos. El <span class=\"_ _17\"> </span>Grupo <span class=\"_ _18\"> </span>determina <span class=\"_ _17\"> </span>las <span class=\"_ _18\"> </span>necesidades  d<span class=\"_ _2\"></span>e <span class=\"_ _17\"> </span>tesorer\u00eda <span class=\"_ _18\"> </span>con <span class=\"_ _17\"> </span>horizonte <span class=\"_ _18\"> </span>de <span class=\"_ _17\"> </span>12 <span class=\"_ _18\"> </span>meses  con <span class=\"_ _18\"> </span>detalle mensual y quincenal y <span class=\"_ _5\"></span>actualizaci\u00f3n tambi\u00e9n mensual, elaborado a partir de los presupuestos de tesorer\u00eda de cada \u00c1rea de negocio. Con esto el<span class=\"_ _2\"></span> Gr<span class=\"_ _2\"></span>upo determina<span class=\"_ _2\"></span> las <span class=\"_ _2\"></span>necesidades de <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _2\"></span>en importe y<span class=\"_ _9\"></span> tiempo, y s<span class=\"_ _2\"></span>e planifican<span class=\"_ _2\"></span> las nuevas necesidades de financiaci\u00f3n. Las <span class=\"_ _18\"> </span>necesidades <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>financiaci\u00f3n <span class=\"_ _14\"> </span>generadas <span class=\"_ _18\"> </span>por <span class=\"_ _18\"> </span>operaciones <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inversi\u00f3n <span class=\"_ _14\"> </span>se <span class=\"_ _18\"> </span>estructuran <span class=\"_ _18\"> </span>y dise\u00f1an en funci\u00f3n de la vida de la misma. A <span class=\"_ _c\"> </span>31 <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>diciembre <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span><span class=\"ls3\">2025<span class=\"ls14\">, <span class=\"_ _c\"> </span></span></span>la <span class=\"_ _c\"> </span>liquidez <span class=\"_ _c\"> </span>del <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>a <span class=\"_ _c\"> </span>corto <span class=\"_ _c\"> </span>plazo, <span class=\"_ _c\"> </span>incluyendo <span class=\"_ _c\"> </span>los <span class=\"_ _c\"> </span>saldos disponibles de las cuentas de cr\u00e9dito formalizadas, es de 1.5<span class=\"ls3\">99</span> miles de euros.  Las tendencias <span class=\"_ _2\"></span>econ\u00f3micas <span class=\"_ _9\"></span>asociad<span class=\"_ _5\"></span>as a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>determinado sec<span class=\"_ _2\"></span>tor productivo <span class=\"_ _9\"></span>pu<span class=\"_ _5\"></span>eden <span class=\"_ _2\"></span>provocar, a<span class=\"_ _2\"></span> nivel <span class=\"_ _2\"></span>individual, <span class=\"_ _2\"></span>una <span class=\"_ _9\"></span>re<span class=\"_ _5\"></span>ducci\u00f3n <span class=\"_ _9\"></span>de la <span class=\"_ _9\"></span>financiaci\u00f3n y <span class=\"_ _9\"></span>la <span class=\"_ _2\"></span>prestaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>avales <span class=\"_ _9\"></span>y otras <span class=\"_ _9\"></span>garant\u00edas <span class=\"_ _2\"></span>por parte <span class=\"_ _f\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _f\"></span>otros <span class=\"_ _b\"></span>agentes <span class=\"_ _f\"></span>externos <span class=\"_ _b\"></span>al <span class=\"_ _b\"></span>considerar <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>ejercen <span class=\"_ _f\"></span>actividad<span class=\"_ _5\"></span>es <span class=\"_ _b\"></span>productivas <span class=\"_ _b\"></span>con <span class=\"_ _f\"></span>alto riesgo, reduci\u00e9ndose as\u00ed las expectativas de inversi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Riesgo de mercado<span class=\"ff1\">: </span>1.<span class=\"ls0\">- Riesgo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>t<span class=\"_ _5\"></span>ipos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9s: <span class=\"_ _9\"></span>se r<span class=\"_ _2\"></span>efiere <span class=\"_ _9\"></span>al imp<span class=\"_ _2\"></span>acto <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>pueda r<span class=\"_ _2\"></span>egistrar <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>Resultados </span>Consolidado e<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>su <span class=\"_ _9\"></span>ep<span class=\"_ _5\"></span>\u00edgrafe <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>gastos financieros <span class=\"_ _9\"></span>como consec<span class=\"_ _2\"></span>uencia <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _9\"></span>alz<span class=\"_ _5\"></span>a <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _9\"></span>tipos de<span class=\"_ _2\"></span> inter\u00e9s. 2.<span class=\"ls0\">- Riesgos <span class=\"_ _14\"></span>de <span class=\"_ _b\"></span>inflaci\u00f3n: <span class=\"_ _14\"> </span>se <span class=\"_ _b\"></span>re<span class=\"_ _5\"></span>fiere <span class=\"_ _14\"></span>al <span class=\"_ _14\"></span>impacto <span class=\"_ _b\"></span>que <span class=\"_ _14\"> </span>puede <span class=\"_ _14\"></span>registrar <span class=\"_ _14\"></span>el <span class=\"_ _b\"></span>Estado <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>Resultados </span>Consolidado <span class=\"_ _5\"></span>en <span class=\"_ _6\"></span>su <span class=\"_ _5\"></span>ep\u00edgrafe <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>ingreso<span class=\"_ _5\"></span>s <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>rentas <span class=\"_ _5\"></span>como <span class=\"_ _6\"></span>consecuencia de <span class=\"_ _6\"></span>una <span class=\"_ _5\"></span>variaci\u00f3n <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>la tasa de inflaci\u00f3n a la que est\u00e1n indexadas gran parte de esta l\u00ednea de ingre<span class=\"_ _2\"></span>sos.<span class=\"_ _5\"></span> 3.<span class=\"ls0\">- Riesgo <span class=\"_ _17\"> </span>de <span class=\"_ _18\"> </span>cr\u00e9dito:  se <span class=\"_ _18\"> </span>refiere <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>impacto <span class=\"_ _18\"> </span>que  p<span class=\"_ _2\"></span>uede <span class=\"_ _18\"> </span>t<span class=\"_ _5\"></span>ener <span class=\"_ _17\"> </span>en  el <span class=\"_ _18\"> </span>Est<span class=\"_ _5\"></span>ado <span class=\"_ _18\"> </span>de  Resultados </span>Consolidado <span class=\"ls11\">el</span> fallido de las cuentas a cobrar. 4.<span class=\"ls0\">- Riesgo <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>tipo <span class=\"_ _9\"></span>de cambio: <span class=\"_ _9\"></span>se refiere <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>impacto <span class=\"_ _9\"></span>que puede <span class=\"_ _9\"></span>tener en <span class=\"_ _9\"></span>el Estado <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _2\"></span>Resultados<span class=\"_ _2\"></span> </span>Consolidado las variaciones en el tipo de cambio. 5.- Riesgo <span class=\"_ _14\"> </span>volatilidad <span class=\"_ _14\"> </span>valor<span class=\"_ _5\"></span>es <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>nego<span class=\"_ _5\"></span>ciaci\u00f3n: <span class=\"_ _14\"> </span>se <span class=\"_ _14\"> </span>refiere <span class=\"_ _18\"> </span>al <span class=\"_ _14\"> </span>imp<span class=\"_ _5\"></span>acto <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>puede <span class=\"_ _14\"> </span>t<span class=\"_ _5\"></span>ener <span class=\"_ _14\"> </span>en <span class=\"_ _18\"> </span>el Estado <span class=\"_ _2\"></span>de Res<span class=\"_ _9\"></span>u<span class=\"_ _5\"></span>ltados <span class=\"_ _2\"></span>Consolidado las <span class=\"_ _9\"></span>variaciones <span class=\"_ _9\"></span>de valor <span class=\"_ _9\"></span>de las <span class=\"_ _9\"></span>inversiones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>renta <span class=\"_ _9\"></span>variable. Riesgo de tipo de inter\u00e9s. Las <span class=\"_ _22\"></span>variaciones <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>tipo <span class=\"_ _22\"></span>de <span class=\"_ _22\"></span>inter\u00e9s <span class=\"_ _22\"></span>modifican <span class=\"_ _6\"></span>el <span class=\"_ _f\"></span>valor <span class=\"_ _22\"></span>razonable <span class=\"_ _6\"></span>de <span class=\"_ _22\"></span>aquellos <span class=\"_ _22\"></span>activos <span class=\"_ _22\"></span>y <span class=\"_ _22\"></span>pasivos que <span class=\"_ _14\"></span>deve<span class=\"_ _2\"></span>nguen <span class=\"_ _b\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _b\"></span>t<span class=\"_ _5\"></span>ipo <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>inter\u00e9s <span class=\"_ _14\"> </span>fijo, <span class=\"_ _14\"></span>as\u00ed<span class=\"_ _2\"></span> <span class=\"_ _b\"></span>como <span class=\"_ _14\"></span>los <span class=\"_ _14\"></span>fl<span class=\"_ _2\"></span>ujos <span class=\"_ _b\"></span>f<span class=\"_ _5\"></span>uturos <span class=\"_ _b\"></span>de <span class=\"_ _14\"> </span>los <span class=\"_ _b\"></span>activos <span class=\"_ _14\"> </span>y <span class=\"_ _b\"></span>pasivos referenciados <span class=\"_ _5\"></span>a un<span class=\"_ _5\"></span> tipo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s <span class=\"_ _5\"></span>variable. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>riesgo p<span class=\"_ _5\"></span>roducido <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>variaci\u00f3n del <span class=\"_ _5\"></span>precio d<span class=\"_ _5\"></span>el dinero <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>gestiona <span class=\"_ _9\"></span>mediante <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contrataci\u00f3n <span class=\"_ _9\"></span>de ins<span class=\"_ _2\"></span>trumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _9\"></span>derivados q<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>tienen la funci\u00f3n de cubrir al Grupo de dichos riesgos. Hasta el a\u00f1<span class=\"_ _5\"></span>o 2016 <span class=\"_ _5\"></span>el Grupo Montebalito <span class=\"_ _5\"></span>utilizaba op<span class=\"_ _5\"></span>eraciones de <span class=\"_ _5\"></span>cobertura para gestionar su exposici\u00f3n <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>fluctuaciones <span class=\"_ _5\"></span>en <span class=\"_ _5\"></span>los <span class=\"_ _5\"></span>t<span class=\"_ _5\"></span>ipos <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>inter\u00e9s. <span class=\"_ _5\"></span>El <span class=\"_ _5\"></span>objetivo <span class=\"_ _5\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la gest<span class=\"_ _5\"></span>i\u00f3n <span class=\"_ _5\"></span>del <span class=\"_ _5\"></span>riesgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>tipos de <span class=\"_ _f\"></span>inter\u00e9s <span class=\"_ _f\"></span>era <span class=\"_ _b\"></span>alcanzar <span class=\"_ _22\"></span>u<span class=\"_ _5\"></span>n <span class=\"_ _f\"></span>equilibrio <span class=\"_ _f\"></span>en <span class=\"_ _f\"></span>la <span class=\"_ _b\"></span>estructura <span class=\"_ _f\"></span>de <span class=\"_ _f\"></span>la <span class=\"_ _f\"></span>deuda <span class=\"_ _f\"></span>que <span class=\"_ _b\"></span>permita <span class=\"_ _f\"></span>minimizar <span class=\"_ _f\"></span>el coste <span class=\"_ _14\"></span>de <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>deuda <span class=\"_ _14\"></span>e<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>el<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>horizonte <span class=\"_ _14\"></span>pl<span class=\"_ _2\"></span>urianual <span class=\"_ _14\"></span>co<span class=\"_ _2\"></span>n <span class=\"_ _14\"></span>una <span class=\"_ _b\"></span>volat<span class=\"_ _5\"></span>ilidad <span class=\"_ _14\"></span>reduci<span class=\"_ _2\"></span>da <span class=\"_ _14\"></span>en <span class=\"_ _14\"></span>la<span class=\"_ _2\"></span> <span class=\"_ _18\"> </span>Estado <span class=\"_ _14\"> </span>de Resultados. Dependiendo de las esti<span class=\"_ _2\"></span>maciones del Grupo y <span class=\"_ _2\"></span>de los objetivos de la <span class=\"_ _9\"></span>est<span class=\"_ _5\"></span>ructura de la deuda, <span class=\"_ _2\"></span>se realizan <span class=\"_ _c\"> </span>operaciones <span class=\"_ _d\"> </span>de <span class=\"_ _c\"> </span>cobertura <span class=\"_ _d\"> </span>mediante <span class=\"_ _c\"> </span>contrataci\u00f3n <span class=\"_ _c\"> </span>d<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>qu<span class=\"_ _5\"></span>e <span class=\"_ _c\"> </span>mitiguen <span class=\"_ _c\"> </span>la fluctuaci\u00f3n de los tipos de inter\u00e9s.  La <span class=\"_ _2\"></span>estructura <span class=\"_ _9\"></span>de <span class=\"_ _2\"></span>riesgo <span class=\"_ _9\"></span>financier<span class=\"_ _5\"></span>o <span class=\"_ _9\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _9\"></span>d<span class=\"_ _5\"></span>e <span class=\"_ _9\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _9\"></span>2025 <span class=\"ls4\">y <span class=\"_ _9\"></span><span class=\"ls0\">2024 <span class=\"_ _2\"></span>diferenciando <span class=\"_ _9\"></span>entre <span class=\"_ _2\"></span>riesgo </span></span>a <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de i<span class=\"_ _2\"></span>nter\u00e9s <span class=\"_ _9\"></span>fijo <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>protegido <span class=\"_ _2\"></span>y <span class=\"_ _25\"></span>riesgo <span class=\"_ _2\"></span>referenciado <span class=\"_ _25\"></span>a <span class=\"_ _2\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inter\u00e9s <span class=\"_ _9\"></span>variable, <span class=\"_ _9\"></span>es <span class=\"_ _2\"></span>la <span class=\"_ _9\"></span>siguiente:<span class=\"_ _5\"></span> (miles de euros) 2025<span class=\"ls0\"> </span>2024<span class=\"ls0\"> </span>A tipo de inter\u00e9s fijo o protegido 16.806 12.253 A tipo de inter\u00e9s variable 1.166 4.414 Endeudamiento 17.972<span class=\"ls0\"> </span>16.667<span class=\"ls0\"> </span>% tipo fijo/deuda 93,51% 73,52% Actualmente, el Grupo no <span class=\"_ _2\"></span>tiene contratado<span class=\"ls20\">s </span>contratos de coberturas de tipos de inter\u00e9s (IRS).<span class=\"_ _3c\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Riesgo regulatorio Los cambios <span class=\"_ _5\"></span>y novedades en re<span class=\"_ _5\"></span>gulaci\u00f3n suponen una en<span class=\"_ _5\"></span>orme inversi\u00f3n de recursos, <span class=\"_ _5\"></span>tiempo y esfuerzo para <span class=\"_ _5\"></span>garantizar el correcto <span class=\"_ _5\"></span>cumplimiento de las n<span class=\"_ _5\"></span>ormas fiscales y legales <span class=\"_ _5\"></span>y el <span class=\"_ _5\"></span>control de riesgos en las compa\u00f1\u00edas.<span class=\"_ _3c\"> </span>Riesgo de cr\u00e9dito El Grupo <span class=\"_ _5\"></span>Montebalito no <span class=\"_ _5\"></span>tiene riesgo <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>cr\u00e9dito significativo ya que <span class=\"_ _5\"></span>el <span class=\"_ _5\"></span>cobro a su<span class=\"_ _5\"></span>s clientes de promociones y otros negocios inmobiliarios est\u00e1 garantizado por el bien transmitido. Por <span class=\"_ _14\"> </span>lo <span class=\"_ _14\"> </span>que <span class=\"_ _14\"> </span>respecta <span class=\"_ _14\"> </span>a <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>actividad <span class=\"_ _14\"> </span>de <span class=\"_ _14\"> </span>patrimonio <span class=\"_ _14\"> </span>en<span class=\"_ _5\"></span> <span class=\"_ _14\"> </span>renta, <span class=\"_ _14\"> </span>la <span class=\"_ _14\"> </span>concentraci\u00f3n <span class=\"_ _14\"></span>del <span class=\"_ _14\"></span>riesgo <span class=\"_ _14\"></span>de clientes no es r<span class=\"_ _2\"></span>elevante en el<span class=\"_ _2\"></span> ejercicio 2025 y,<span class=\"_ _9\"></span> pr\u00e1cticamente, todos los <span class=\"_ _2\"></span>contratos contempla<span class=\"_ _2\"></span>n el <span class=\"_ _5\"></span>pago <span class=\"_ _5\"></span>por <span class=\"_ _5\"></span>anticipado <span class=\"_ _5\"></span>a mes <span class=\"_ _5\"></span>ven<span class=\"_ _5\"></span>cido <span class=\"_ _5\"></span>de las <span class=\"_ _5\"></span>rent<span class=\"_ _5\"></span>as. <span class=\"_ _5\"></span>En <span class=\"_ _5\"></span>la <span class=\"_ _6\"></span>venta de <span class=\"_ _5\"></span>inversiones <span class=\"_ _5\"></span>inmobiliarias y otras, pr\u00e1cticamente, no se han concedido aplazamientos. El <span class=\"_ _5\"></span>retraimiento d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>la d<span class=\"_ _5\"></span>emanda d<span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>viviendas un<span class=\"_ _5\"></span>ido al <span class=\"_ _5\"></span>exceso <span class=\"_ _5\"></span>de <span class=\"_ _5\"></span>oferta <span class=\"_ _6\"></span>y, en <span class=\"_ _5\"></span>especial <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>la <span class=\"_ _5\"></span>crisis financiera <span class=\"_ _24\"> </span>internacional, <span class=\"_ _24\"> </span>que <span class=\"_ _24\"> </span>h<span class=\"_ _5\"></span>a <span class=\"_ _24\"> </span>ocasionado <span class=\"_ _24\"> </span>un <span class=\"_ _1a\"> </span>endurecimiento <span class=\"_ _24\"> </span>de <span class=\"_ _24\"> </span>las <span class=\"_ _1a\"> </span>condiciones <span class=\"_ _24\"> </span>de financiaci\u00f3n y unas mayores restricciones de acceso a las misma, pueden provocar problemas financieros a las sociedades del Grupo afectas a <span class=\"_ _2\"></span>esta actividad.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "NOTA 32. HECHOS POSTERIORES AL CIERRE <span class=\"ff1\"> </span>Desde la fecha de cierre hasta la fecha de formulaci\u00f3n de estas cuentas a<span class=\"_ _2\"></span>nuales consolidadas, no <span class=\"_ _14\"></span>se <span class=\"_ _b\"></span>han <span class=\"_ _b\"></span>p<span class=\"_ _5\"></span>roducido <span class=\"_ _b\"></span>hechos <span class=\"_ _14\"></span>posteriores <span class=\"_ _b\"></span>significativos<span class=\"_ _5\"></span> <span class=\"_ _b\"></span>d<span class=\"_ _5\"></span>ignos <span class=\"_ _14\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _14\"></span>me<span class=\"_ _2\"></span>nci\u00f3n <span class=\"_ _14\"></span>que <span class=\"_ _b\"></span>afecten <span class=\"_ _14\"></span>a <span class=\"_ _b\"></span>la imagen fiel de las cuentas anuales formuladas al cierre del ejercic<span class=\"_ _2\"></span>io 2025<span class=\"_ _5\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:959800GQ29X3QTKYUM69",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}