Public Country by Country Report (on income tax information)

Section 1. General information

Name of the ultimate parent of the group or standalone company	Enagás S.A.
Country of the registered office of the ultimate parent undertaking	The Kingdom of Spain
Date of start of financial year	2025-01-01
Date of end of financial year	2025-12-31
Reference currency	EUR
Application of the option to report in accordance with the taxation reporting instructions	Yes
Name and registered office of a single subsidiary undertaking that has published the income tax report on behalf of an undertaking not subject to the law of a Member State	N.A.
Name and address of a single branch that has published the income tax report on behalf of an undertaking not subject to the law of a Member State	N.A.
Language of report	English - en

Section 2. Country-by-country summary information

Name of the Member State or tax jurisdiction	Country code of the Member State or tax jurisdiction	Revenues	Profit (loss) before income tax	Income tax paid (on cash basis)	Income tax accrued — Current year	Accumulated earnings	Number of employees	Revenues from transactions with related parties	Revenues from transactions with unrelated parties	Tangible assets other than cash and cash equivalents	Stated capital
Spain	ES	2,016,810,187	392,807,283	28,476,845	30,846,172	5,469,938,832	1,435	353,851,560	1,662,958,628	3,692,161,940	1,376,358,897
All other tax jurisdictions (aggregated basis)
		82,635	-2,468,718	-	-2,474,740	7,445,132	-	0	82,635	0	224,920,321

Section 3. List of subsidiaries and activities

Name of the Member State or tax jurisdiction	Country code of the Member State or tax jurisdiction	Names of subsidiary undertakings consolidated in the financial statements of the ultimate parent undertaking	Brief description by country of the nature of the activities in the Member State or tax jurisdiction
SPAIN	ES	ENAGÁS S.A.	Administration, management or support services
SPAIN	ES	ENAGÁS TRANSPORTE S.A.U	Provision of services to non-related parties, Holding of shares or other equity instruments, Services related to Natural Gas
SPAIN	ES	ENAGÁS GTS S.A.U.	Services related to the technical management of the gas system
SPAIN	ES	ENAGÁS FINANCIACIONES S.A.U.	Internal Group Financing
SPAIN	ES	ENAGÁS INTERNACIONAL S.L.	Administration, management or support services
SPAIN	ES	ENAGÁS TRANSPORTE DEL NORTE S.L.	Provision of services to non-related parties, Services related to Natural Gas
SPAIN	ES	ENAGÁS EMPRENDE S.L.U	Holding of shares or other equity instruments
SPAIN	ES	INFRESTRUCTURAS DE GAS S.A	Holding of shares or other equity instruments
SPAIN	ES	ENAGÁS SERVICES SOLUTIONS S.L.	Sales, marketing or distribution, Holding of shares or other equity instruments
SPAIN	ES	ENAGÁS HOLDING USA S.L.	Holding of shares or other equity instruments
SPAIN	ES	ENAGÁS INFRAESTUCTURAS DE HIDRÓGENO S.L.	Development of hydrogen projects
SPAIN	ES	MUSEL ENERGY HUB S.L.	Provision of services to non-related parties, Services related to Natural Gas
SPAIN	ES	SCALE GREEN ENERGY	Services related to natural gas
SPAIN	ES	SCALE MAR 1 SPV S.L.	Services related to natural gas
SPAIN	ES	SERCOMGAS GAS SOLUTIONS S.L.	Services related to natural gas
SPAIN	ES	Axent Inf. Tel., S.A.	Provision of services to non-related parties, Services related to optical fibre
United States	US	ENAGÁS USA	Holding of shares or other equity instruments
Peru	PE	Enagás PERU	Administration, management or support services
Mexico	MX	Enagás Mexico	Administration, management or support services
Chile	CL	Enagás Chile	Holding of shares or other equity instruments

Section 5. Explanations of any material discrepancies between income tax paid and income tax accrued

Explanation of any material discrepancies between income tax paid and income tax accrued
In Spain the figures for income tax paid and income tax accrued for CBCr purposes frequently diverge for several structural reasons. Tax accrued represents the current income tax expense recognised in the profit and loss account for the reporting period, whereas tax paid reflects actual cash outflows during that same period — including payments on account (pagos fraccionados), the final settlement of the prior year's CIT submitted in July (cuota diferencial), and any amounts paid following tax audits or amended returns. Key drivers of the gap include the timing mismatch between instalment payments and the year-end accrual, prior-year adjustments, and tax consolidation effects, whereby groups filing a consolidated return (grupo fiscal) may show tax paid at the parent level that does not map directly onto entity-by-entity accruals. In the case of Enagás, the main differences in FY 2025 are due to differences of calculations between the instalment payments of the year and the CIT accrual, and tax consolidation effects.

Explanation of any material discrepancies between income tax paid and income tax accrued

In Spain the figures for income tax paid and income tax accrued for CBCr purposes frequently diverge for several structural reasons. Tax accrued represents the current income tax expense recognised in the profit and loss account for the reporting period, whereas tax paid reflects actual cash outflows during that same period — including payments on account (pagos fraccionados), the final settlement of the prior year's CIT submitted in July (cuota diferencial), and any amounts paid following tax audits or amended returns. Key drivers of the gap include the timing mismatch between instalment payments and the year-end accrual, prior-year adjustments, and tax consolidation effects, whereby groups filing a consolidated return (grupo fiscal) may show tax paid at the parent level that does not map directly onto entity-by-entity accruals. In the case of Enagás, the main differences in FY 2025 are due to differences of calculations between the instalment payments of the year and the CIT accrual, and tax consolidation effects.