A48010615 2026-01-01 A48010615 2025-01-012026-01-01 A48010615 2025-01-012026-01-01 Bulgaria A48010615 2026-01-01 Bulgaria A48010615 2025-01-012026-01-01 Cyprus A48010615 2026-01-01 Cyprus A48010615 2025-01-012026-01-01 Germany A48010615 2026-01-01 Germany A48010615 2025-01-012026-01-01 Spain A48010615 2026-01-01 Spain A48010615 2025-01-012026-01-01 France A48010615 2026-01-01 France A48010615 2025-01-012026-01-01 Greece A48010615 2026-01-01 Greece A48010615 2025-01-012026-01-01 Hungary A48010615 2026-01-01 Hungary A48010615 2025-01-012026-01-01 Ireland A48010615 2026-01-01 Ireland A48010615 2025-01-012026-01-01 Italy A48010615 2026-01-01 Italy A48010615 2025-01-012026-01-01 Luxembourg A48010615 2026-01-01 Luxembourg A48010615 2025-01-012026-01-01 Latvia A48010615 2026-01-01 Latvia A48010615 2025-01-012026-01-01 Malta A48010615 2026-01-01 Malta A48010615 2025-01-012026-01-01 The Netherlands A48010615 2026-01-01 The Netherlands A48010615 2025-01-012026-01-01 Poland A48010615 2026-01-01 Poland A48010615 2025-01-012026-01-01 Portugal A48010615 2026-01-01 Portugal A48010615 2025-01-012026-01-01 Romania A48010615 2026-01-01 Romania A48010615 2025-01-012026-01-01 Sweden A48010615 2026-01-01 Sweden A48010615 2025-01-012026-01-01 Vietnam A48010615 2026-01-01 Vietnam iso4217:EUR xbrli:pure

Public Country by Country Report (on income tax information)

Section 1. General information

Name of ultimate parent of group / of standalone companyIberdrola, S.A.
Country of registered office of ultimate parent undertakingThe Kingdom of Spain
Date of start of financial year2025-01-01
Date of end of financial year2025-12-31
Reporting currencyEUR
Application of option to report in accordance with taxation reporting instructionsYes
Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member StateNot applicable
Name and address of a single branch which has published the report on income tax information of an undertaking that is not governed by the law of a Member StateNot applicable
Language of reportenglish - en

Section 2. Overview of information on a country-by-country basis

Name of Member State or tax jurisdiction Country code of Member State or tax jurisdiction Revenues Profit (loss) before tax Income tax paid (on cash basis) Income tax accrued – current year Accumulated earnings Number of employees
Bulgaria BG 542 -428320 0 0 -29698105 0
Cyprus CY 4153033 1792567 354649 300000 4729908 3
Germany DE 692717493 89507464 -66633753 18343304 428103546 177
Spain ES 37269889109 3749593986 580432184 358767981 33496156233 9913
France FR 459653416 138268254 11595984 25036533 219258537 131
Greece GR 87677814 41201220 11635761 9346419 156557261 112
Hungary HU 32984462 19174368 5444104 6237893 88211546 10
Ireland IE 5050448 -441682 3068 27361 -49978575 2
Italy IT 206115881 -7133958 165205 870561 -243418106 101
Luxembourg LU 6544257 30842457 12767 12367 36663417 1
Latvia LV 3484108 1222028 194204 194204 1027824 1
Malta MT 0 0 0 0 1133939 0
The Netherlands NL 352569921 -28635 7428 6913 10063583 0
Poland PL 43718415 -16257638 2165261 -233328 -18492423 39
Portugal PT 1927072018 -19270179 23353721 18849371 273285050 240
Romania RO 3591197 2233796 1103838 508732 9861057 0
Sweden SE 84632 -1431463 0 0 -25306007 0
Vietnam VN 464354 0 0 0 0 0
All other tax jurisdictions (aggregated basis)
39064266795 5351085638 974880947 404501744 37757300240 34781

Section 3. List of subsidiaries and activities

Name of Member State or tax jurisdictionCountry code of Member State or tax jurisdictionName of subsidiary undertakings consolidated in financial statements of ultimate parent undertakingBrief description per country of nature of activities in Member State or tax jurisdiction
Germany DE Aalto Power, GmbH. Baltic Eagle, GmbH & Co KG Baltic Eagle Verwaltungs, GmbH. Iberdrola Deutschland, GmbH. Iberdrola Energie Deutschland, GmbH. Iberdrola Projektgesellschaft 1, GmbH & Co KG Iberdrola Projektgesellschaft 2, GmbH & Co KG Iberdrola Renovables Deutschland, GmbH. Iberdrola Renovables Development Deutschland, GmbH. Iberdrola Strom, GmbH. Solarpark Boldekow, GmbH & Co KG Solarpark Kleinfurra, GmbH & Co KG Solarpark Schadewohl, GmbH & Co KG Solarpark ZaD, GmbH & Co KG Wikinger Offshore Deutschland Verwaltungs, GmbH. Wikinger Offshore Deutschland, GmbH & Co KG Windanker, GmbH. Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Internal Group Finance Holding Shares or Other Equity Instruments
Bulgaria BG Iberdrola Renewables Bulgaria, EOOD Iberdrola Inmobiliaria Real State Investment, EOOD Dormant Other
Cyprus CY Rokas Aeoliki Cyprus, Ltd. Manufacturing or Production
Spain ES Iberdrola, S.A. Iberdrola España, S.A.U. Anselmo León Distribución, S.L. Eléctrica Conquense Distribución, S.A. Eléctrica Conquense, S.A. Iberdrola Redes España, S.A. I-DE Redes Eléctricas Inteligentes, S.A.U. Maestrazgo Distribución Eléctrica, S.L.U. Balantia Energy Solutions & Technologies S.L. Biomilagros Tech, S.L.U. Curenergía Comercializador de Último recurso, S.A.U. Electra Energía. S.A.U. Energyworks Aranda, S.L. Energyworks Carballo, S.L. Energyworks Cartagena, S.L. Energyworks Fonz, S.L. Energyworks Milagros, S.L. Energyworks Monzón, S.L. Energyworks San Millán, S.L. Energyworks Villarrobledo, S.L. Energyworks Vit-Vall, S.L. Iberdrola Clientes Internacional, S.A. Iberdrola Clientes, S.A.U. Iberdrola Cogeneración, S.L.U. Iberdrola Energía España, S.A.U. Iberdrola Green2Next, S.L. Iberdrola Servicios Energéticos, S.A.U. Productos y Servicios de Confort, S.A. Aixeindar, S.A. Anselmo León Hidráulica, S.L. Asociación Nuclear Ascó – Vandellós, A.I.E. Bionor Eólica, S.A. Biovent Energía, S.A. Boreas Wind, S.L. Cantaber Generación Eólica, S.L. Centrales Nucleares Almaraz – Trillo, A.I.E. Cerezo Wind, S.L. Ciener, S.A.U. Comunes Rio Carrión, S.L. Dehesa Solar Sur, S.L. Desarrollos Fotovoltaicos Fuentes, S.L. Proyectos Renovables de Caparacena, S.L. (Formerly Desarrollos Renovables Alcocero de Mola, S.L.) Desarrollos Renovables Alcoi, S.L. Desarrollos Renovables Alhorines, S.L. Desarrollos Renovables Ayora, S.L. Desarrollos Renovables Biar, S.L. Desarrollos Renovables Caparacena, S.L. Desarrollos Renovables Ciudad Rodrigo, S.L. Desarrollos Renovables Cofrentes, S.L. Desarrollos Renovables Escatrón, S.L. Desarrollos Renovables Fuendetodos, S.L. Desarrollos Renovables FV Laguna, S.L. Desarrollos Renovables FV Lanza, S.L. Desarrollos Renovables FV Olmedillla, S.L. Desarrollos Renovables FV Romeral, S.L. Desarrollos Renovables Peñarrubia, S.L. Desarrollos Renovables Peralta, S.L. Desarrollos Renovables Santiponce, S.L. Desarrollos Renovables Tagus, S.L. Desarrollos Renovables Trinidad, S.L. Desarrollos Renovables Virgen de Areños III, S.L. (Formerly Desarrollos Renovables Villamanrique, S.L.) Ekienea, S.L. Electra Sierra de los Castillos, S.L. Eléctricas de la Alcarria, S.L. Eme Hueneja Cuatro, S.L. Energía de Castilla y León, S.A. Energías Ecológicas de Tenerife, S.A. Energías Eólicas de Cuenca, S.A. Energías Renovables Cespedera, S.L. Energías Renovables Cornicabra, S.L. Energías Renovables de Belona, S.L. Energías Renovables de Circe S.L. Energías Renovables de Febe S.L. Energías Renovables de Hermes, S.L. Energías Renovables de la Región de Murcia, S.A. Energías Renovables de Tione, s.l. Energías Renovables Espliego, S.L. Energías Renovables Ibermap, S.L. Energías Renovables Jungla Verde, S.L. Energías Renovables Poleo, S.L. Energías Renovables Romeo, S.L. Energías Renovables Velilla. S.L. (Formerly Desarrollos Renovables FV Teruel, S.L.) Energías Verdes de Tenerife, S.L. Eólica 2000, S.L. Eólica San Cristobal, S.L. Eólicas de Euskadi, S.A.U. Fincalia Agropecuaria siglo XXI, S.L. Fincalia Agropecuaria, S.A. Fotovoltaica Varadero, S.L. Hidroeléctrica del Guadalope, S.A.U. Iberdrola Energía Sostenible España, S.L.U. Iberdrola Energías Marinas de Cantabria, S.A. Iberdrola Generación Nuclear, S.A.U. Iberdrola Generación Térmica, S.L.U. Iberdrola Generación, S.A.U. Iberdrola Operación y Mantenimiento, S.A.U. Iberdrola Renovables Galicia, S.A.U. Iberdrola Renovables Andalucía, S.A.U. Iberdrola Renovables Aragón, S.A.U. Iberdrola Renovables Canarias, S.A.U. Iberdrola Renovables Castilla – La Mancha, S.A.U. Iberdrola Renovables Castilla y León, S.A. Iberdrola Renovables Energía, S.A.U. Iberdrola Renovables Internacional, S.A. Iberdrola Renovables La Rioja 2, S.A. Iberduero, S.L.U. Iberenova Promociones, S.A.U. Iberjalón, S.A. ICARO Renovables, S.A. Infraestructuras de Medinaceli, S.L. Iniciativas Eólicas Cantabria, S.L. LLanos Pelaos Fotovoltaica, S.L. Molinos del Cidacos, S.A. Parque Eólico Capiechamartin, S.L. Parque Eólico Cordel y Vidural, S.L. Parque Eólico Cruz de Carrutero, S.L. Parque Eólico Encinillas, S.L. Parque Eólico Panondres, S.L. Parque Eólico Verdigueiro, S.L. Parque Solar Cáceres, S.L. Parques Eólicos Alto de Layna, S.L. Peache Energías Renovables, S.A. Producciones Energéticas Asturianas, S.L. Proyecto Nuñez de Balboa, S.L. Proyecto Solar Francisco Pizarro, S.L. Puerto Rosario Solar 2, S.L. Puerto Rosario Solar 3, S.L. PV I Ataulfo, S.L. Renovables de Buniel, S.L. Renovables de la Ribera, S.L. Sistema Eléctrico de Conexión Hueneja, S.L. Sistemas Energéticos Altamira, S.A.U. Sistemas Energéticos Chandrexa, S.A. Sistemas Energéticos de La Linera, S.A.U. Sistemas Energéticos del Moncayo, S.A. Sistemas Energéticos Finca San Juan, S.L. Sistemas Energéticos Jaralón, S.A. Sistemas Energéticos La Gomera, S.A.U. Sistemas Energéticos La Higuera, S.A. Sistemas Energéticos La Muela, S.A. Sistemas Energéticos Loma del Viento, S.A. Sistemas Energéticos Mas Garullo, S.A. Sistemas Energéticos Nacimiento, S.A.U. Sistemas Energéticos Serra de Lourenza, S.A. Sistemas Energéticos Tacica de Plata, S.A.U. Sistemas Energéticos Torralba, S.A. Sistemas Eólicos de Muñó, S.L. Sistemes Energetics Savalla del Comtat, S.A.U. Solar Majada Alta, S.L. Tarragona Power, S.L.U. Iberdrola Energía Internacional, S.A. Iberdrola Energía, S.A. Hidrola I, S.L.U. Iberdrola Participaciones, S.A.U. Iberdrola Participaciones España, S.L.U. Iberdrola Ingeniería de Explotación, S.A.U. Iberdrola Ingeniería y Construcción, S.A.U. Arrendamiento de Viviendas Protegidas Siglo XXI, S.L. Iberdrola Inmobiliaria Patrimonio, S.A.U. Iberdrola Inmobiliaria, S.A. Aerothermal Solutions, S.L. Carbon2nature, S.A. CPD4Green, S.A.U. CPD4Green Toledo, S.L. Echelon Iberdrola Digital Infra, S.L. (Formerly CPD4Green Centro de Datos, S.L.) Fastlight, S.L. Inversiones Financieras Perseo, S.L. Iberdrola Corporación, S.A. Iberdrola Inversiones 2010, S.A.U. Torre Iberdrola, A.I.E. Iberdrola Financiación, S.A. Iberdrola Finanzas, S.A.U. Iberdrola Finance Ireland, DAC Research and Development Holding or Managing Intellectual Property Purchasing or Procurement Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Provision of Services to Unrelated Parties Internal Group Finance Holding Shares or Other Equity Instruments Dormant Other
France FR Aalto Power GmbH France, S.A.R.L. Aerodis Bussière, S.A.S. Aerodis Herbitzheim, S.A.S. Aerodis les Chaumes, S.A.R.L. Aerodis Pays de Boussac, S.A.R.L. Ailes Marine, S.A.S. Energies du Champs des Sœurettes, S.A.S. Iberdrola Développement Renouvelable Agrivoltaïque, S.A.S. Iberdrola Développement Renouvelable, S.A.R.L. Iberdrola Energie France, S.A.S. Iberdrola France, S.A.S. Iberdrola Renouvelables, S.A.S. SEPE Aerodis Chambonchard, S.A.S. SEPE de Beauchamps, S.A.S. SEPE de Bougueneuf, S.A.S. SEPE de Kerien, S.A.S. SEPE de Plemy, S.A.S. SEPE de Plouguenast Langast, S.A.S. SEPE de Sevigny, S.A.S. SEPE du Rocher de Mementu, S.A.S. SEPE La Croix Didier, S.A.R.L. SEPE La Pièce du Roi, S.A.R.L. SEPE Le Florembeau, S.A.R.L. SEPE Le Fond D’etre, S.A.R.L. SEPE les Coutures, S.A.S. Societe D'exploitation Du Parc Eolien Les Neufs Champs, S.A.S. Societe D'exploitation Eolienne D’Orvilliers, S.A.S. Centrale Solaire AMDA I, S.A.S. Centrale Solaire AMDA II, S.A.S. Centrale Solaire AMDA III, S.A.S. Centrale Solaire AMDA IV, S.A.S. Centrale Solaire AMDA V, S.A.S. Centrale Solaire AMDA VI, S.A.S. Centrale Solaire AMDA VII, S.A.S. Centrale Solaire AMDA VIII, S.A.S. Centrale Solaire AMDA XI, S.A.S. Centrale Solaire AMDA XV, S.A.S. Centrale Solaire AMDA XVI, S.A.S. Centrale Solaire AMDA XVIII, S.A.S. Centrale Solaire AMDA XIX, S.A.S. Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Holding Shares or Other Equity Instruments Other
Greece GR Aeliared Energy Aetolias Single Member S.A. C. Rokas Industrial Commercial Company, S.A. PPC Renewables Rokas, S.A. Rokas Aeoliki Thraki III, S.A. Rokas Construction, S.A. Rokas Hydroelectric, S.A. Manufacturing or Production Provision of Services to Unrelated Parties Holding Shares or Other Equity Instruments
The Netherlands NL Iberdrola International, B.V. Administrative, Management or Support Services
Hungary HU Iberdrola Renovables Magyarorszag, Kft Manufacturing or Production
Ireland IE Iberdrola Ireland Limited Clarus Offshore Wind Farm. Ltd. DP Irish Offshore Wind Ltd. Iberdrola Renewables Ireland, Ltd. Inis Ealga Marine Energy Park, Ltd. Shelmalere Offshore Wind Farm, Ltd. ScottishPower Renewables UK Limited Irish branch Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Holding Shares or Other Equity Instruments
Italy IT Iberdrola Italia, S.R.L. (Formerly Iberdrola Clienti Italia, S.R.L.) Eneradmiral 2, S.R.L. Fattoria Solare Sarmato, S.R.L Green Frogs Montalto, S.R.L. Green Frogs Tarquinia, S.R.L. Iberdrola Renovables Italia, S.p.A. IBVI 1, S.R.L. Limes 10, S.R.L. Limes 15, S.R.L. Montelungo Energía, S.R.L. Montenero Green Energy, S.R.L. Rokas Constructions SA Filiale Italiana Italy Branch Innovo Development 9 S.R.L. Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Provision of Services to Unrelated Parties Holding Shares or Other Equity Instruments
Latvia LV Iberdrola Generación, S.A. Latvia Branch Provision of Services to Unrelated Parties
Luxembourg LU Infigen Energy Finance (Lux), SARL Infigen Energy Holdings, SARL Iberdrola Re, S.A. Insurance Dormant
Malta MT Infigen Energy (Malta) Ltd. Dormant
Poland PL Fotowoltaika HIG XV, SP Z O.O. Fotowoltaika HIG XVI, SP Z O.O. Iberdrola Renewables Polska, Z.O.O. Monsoon Energy, SP Z.O.O. Passat Energy, SP Z.O.O. Pon-Therm Farma Wólka Dobryńska, SP Z.O.O. PV Biskupiec, SP Z.O.O. Salvia SP. Z.O.O. Southern Windfarm, SP Z.O.O. Wind Field Korytnica, SP Z.O.O. Manufacturing or Production Administrative, Management or Support Services Holding Shares or Other Equity Instruments
Portugal PT Iberdrola Clientes Portugal, Unipessoal Ltda. Iberdrola Suporte Projecto Tâmega, Unipessoal Lda. Ibertâmega - Sistema Electroprodutor Do Tâmega, S.A. Energías Renovaveis Tras-Os-Montes 360, S.A. Eoenergi Energía Eólica, S.A. Iberdrola Renewables Portugal, S.A. P.E. da Serra do Alvao, S.A. Iberdrola Generación, S.A. Portugal Branch Manufacturing or Production Sales, Marketing or Distribution Administrative, Management or Support Services Holding Shares or Other Equity instruments
Romania RO Iberdrola Renewables Romania, S.R.L. Administrative, Management or Support Services
Sweden SE Iberdrola Förnybar Sverige AB Manufacturing or production
Vietnam VN Iberdrola Renewables Operation Vietnam Company, Limited Iberdrola Renewables Vietnam Company, Limited Manufacturing or production

Section 4. Omitted information

Information omitted (if any) for this financial year
Information omittedInformation omitted, other tax jurisdictionsExplanation of reason for omission of information
Not applicableNot applicableNot applicable
Disclosure of information omitted for previous financial years
Not applicable