Enel Americas S A : Américas - TTC Report- 2024

About this update from Enel Americas S.a.

Total Tax Contribution ENEL Americas 2024 May 2025 1 Content CFO's introduction 3 Enel Americas' Tax Strategy, Governance and Principles 4 Context and Methodology 14 Executive Summary 20 Key figures 2024 21 Key figures 2023 22 Total Tax Contribution 23 Main indicators and trends of the TTC 24 Taxes borne trend between 2023 and 2024 26 Taxes collected trend between 2023 and 2024 27 Total Tax Contribution (TTC) by country 28 Argentina 29 Brazil 33 Chile 37 Colombia 41 Costa Rica 46 Guatemala 49 Panama 52 Appendix 54 Appendix I: Exchange rate 55 Appendix II: Enel Americas' TTC summary in 2024 56 Appendix III: Enel Americas' TTC summary in 2023 57 Appendix IV: List of consolidate entities 58 " " We hope to continue promoting values such as transparency, honesty, collaboration, and integrity, encouraging more and more actors in the region to adopt good practices Enel Americas is one of the largest private electricity companies in the region. Aware of its role, seeks to contribute to the development of the countries where it operates. This contribution is reflected in investments, growth, and job opportunities, but it is also closely tied to fiscal responsibility. In this sense, since 2018, the company has disclosed its "Total Tax Contribution" model, openly publishing information related to the taxes it pays annually. This aligns with its standards of transparency, governance, and commitment. Additionally, we collaborate by providing information for academic purposes. One example is the study "Compliance with Tax Sustainability Standards," conducted by the Pontificia Universidad Católica de Valparaíso. Its final report once again ranked us first in compliance with tax sustainability standards among a group of 30 companies with the highest stock market presence on the Santiago Stock Exchange. We hope to continue promoting values such as transparency, honesty, collaboration, and integrity, encouraging more and more actors in the region to adopt good practices. We do so with the conviction that tax matters play a key social role and that paying taxes is fundamental to the economic growth of countries. Rafael De la Haza CFO, Enel Americas 3 1 Enel Americas' Tax Strategy, Governance and Principles Tax transparency approach* Tax transparency Context Executive Summary TTC by Country Appendix Enel Americas is an industrial group whose main activity involves energy generation, distribution and sales. The choice of countries where the Group operates is guided by business assessments. Tax strategy Since 2017, the Enel Group has adopted a tax strategy, which was approved by the Board of Directors of Enel Americas in 2020, as a set of principles and guidelines inspired by values of transparency and legality, which is published on the website: https://www.enelamericas.com . The Group's subsidiaries are required to adopt the tax strategy approved by the Parent Company, thereby assuming the responsibility of ensuring it is acknowledged and applied. Tax strategy goals Enel's Board of Directors sets out the tax strategy of the entire Group, with the aim of ensuring uniform tax management for all entities involved. The strategy is under pinned by the following approach: correct and timely determination and settlement of taxes due under the law and implementation of the respective obligations. correct management of the tax risk, which is the risk incurred for the violation of tax rules or abuse of the principles and purposes of the tax system. * The Tax Transparency approach contained in this document was provided by Enel Group. 5

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