Informe del Impuesto sobre Sociedades
In accordance with the provisions of section First.4 of the eleventh additional provision of Law 22/2015, of July 20, on Auditing Accounts (hereinafter, LAC), the entity Moldcom Composities S.L.U. (hereinafter, “McBath”), headquartered at Riba-Roja (Valencia), a subsidiary of Cranemere Group Limited (hereinafter, “Cranemere”), is required to publish and make accessible a report regarding corporate tax or taxes of similar nature consolidated at the level of the ultimate parent company (EU public country by country report) for fiscal year 2025, given that:
• McBath is an entity subject to Spanish law, and considered a medium or large sized subsidiary, according to the thresholds set out in Article 3 of the LAC, and
• Cranemere is the ultimate parent company, not governed by the law of an EU Member State. The net consolidated annual turnover of the group at the end of the fiscal year exceeded a total of 750,000,000 euros in each of the last two consecutive fiscal years according to its consolidated financial statements.
To comply with this obligation, McBath has requested Cranemere to provide all the information required by the eleventh additional provision of the LAC. However, this information has not been made available to McBath because the group information was not yet available at the time of preparing and filing this report.
Therefore, McBath has prepared the report on corporate tax required by the eleventh additional provision of the LAC, considering only the information of the Cranemere Group in Spain, available at the time of filing, without prejudice to the fact that the definitive information will be included in the report on corporate tax of the entire group that will be published in another EU Member State, within the 12-month period provided for in Directive 2021/2101, which amended Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.
