La Sociedad adjunta presentación relativa a los resultados del primer semestre de 2026

COMISION NACIONAL DEL MERCADO DE VALORES

Madrid, 30 de julio de 20 26

Muy Sres. nuestros:

ACCIONA adjunta presentación en inglés que se seguirá en la multiconferencia de mañana día 31 de julio, a las 11:00h (CET) . La presentación podrá ser seguida vía webcast a través de la Web de ACCIONA (www.acciona.com )

Dear Sirs,

ACCIONA attache s the presentation to follow the conference call to be held tomorrow 31st July at 11:00am (CET) .

The presentation can be followed via webcast through Acciona ’s website

(www.acciona.com )

Atentamente/Yours faithfully ,

Jorge Vega -Penichet López Secretario del Consejo

Company Secretary

A C C I O N A H 1 2 0 2 6 R E S U L T S

H 1 2 0 2 6 –J a n u a r y –J u n e

R E S U L T S

P R E S E N T A T I O N30thJ u l y 2 0 2 6A C C I O N A H 1 2 0 2 6 R E S U L T S

A C C I O N A H 1 2 0 2 6 R E S U L T S

DISCLAIMER

This document has been prepared by ACCIONA. S.A. (“ACCIONA” or the “Company” and, together with its subsidiaries, the “ACCION A Group”) exclusively for use during the presentation of financial results. Therefore, it cannot be disclosed or made public by any per son or entity for any other purposes without the prior written consent of the Company. The Company does not assume any liability for the content of this document if used for any purposes different from the one outlined above.

The information and any opinions or statements made in this document do not purport to be comprehensive and have not been ver ified by independent third parties nor audited, and in some cases are based on management information and estimates and are subject to change;

therefore, no express or implied warranty is made as to the impartiality, accuracy, completeness or correctness of the inform ation or the opinions or statements expressed herein. Certain financial and statistical information contained in this presentation may be subject to rounding adjustments.

Neither the Company, its subsidiaries or any entity within the ACCIONA Group or subsidiaries, any of its advisors or represen tatives assume liability of any kind, whether for negligence or any other reason, for any damage or loss arising from any use of this docume nt or its contents.

The information contained in this document on the price at which securities issued by ACCIONA have been bought or sold, or on the performance of those securities, may not and should not be used to predict the future performance of securities issued by ACC IONA.

Neither this document nor any part thereof constitutes and may not be relied on in any manner as, legal, tax, investment, acc ounting, regulatory or any other type of advice on, about or in relation to the Company nor may it be used or relied upon in connectio n with, form the basis of, or for incorporation into or construction of, any contract or agreement or investment decision.

IMPORTANT INFORMATION

This document does not constitute an offer or invitation to purchase or subscribe shares, in accordance with the provisions o f Regulation (EU) 2017/1129 of the European Parliament and of the Council of June 14, 2017 on the prospectus to be published when securities ar e offered to the public or admitted to trading on a regulated market, and repealing Directive 2003/71/EC.

In addition, this document does not constitute an offer of purchase, sale or exchange, nor a request for an offer of purchase , sale or exchange of securities, nor a solicitation for any vote or approval in any other jurisdiction.

Particularly, this document does not constitute an offer to purchase, sell or exchange or the solicitation of an offer to pur chase, sell or exchange any securities.

Neither this presentation nor any part or copy of it may be taken or transmitted into the United States or published, release d, disclosed or distributed, directly or indirectly, in the United States, as that term is defined in the United States Securities Act of 193 3, as amended (the “Securities Act”). Neither this presentation nor any part or copy of it may be published, released, distributed or disclosed in Australia, Canada, South Africa or Japan. Any failure to comply with this restriction may constitute a violation of U.S., Australian, Canadian, South African or Japanese securities laws.

This presentation and the information contained herein are not a solicitation of an offer to buy securities or an offer for t he sale of securities in the United States (within the meaning of Regulation S under the Securities Act). The ordinary shares of ACCIONA have not been , and will not be, registered under the Securities Act and may not be offered or sold in the United States absent registration under the Sec urities Act except pursuant to an exemption from, or in the case of a transaction not subject to, the registration requirements of the Securitie s Act and in compliance with the relevant state securities laws. There will be no public offering of the ordinary shares in the United Sta tes.FORWARD -LOOKING STATEMENTS This document contains forward -looking information and statements about ACCIONA and the ACCIONA Group, including financial proje ctions and estimates and their underlying assumptions, statements regarding plan, objectives and expectations with respect to future operations, capital expenditures, synergies, products and services, and statements regarding future performance. Forward -looking statements are statements that are not historical facts and are generally identified by the words “expects”, “anticipates”, “believes”, “int ends”, “estimates”, “pipeline” and similar expressions.

Although ACCIONA believes that the expectations reflected in such forward -looking statements are reasonable, investors and holde rs of ACCIONA shares are cautioned that forward -looking information and statements are subject to various risks and uncertainties, man y of which are difficult to predict and generally beyond the control of ACCIONA, that could cause actual results and developments to dif fer materially from those expressed in, or implied or projected by, the forward -looking information and statements. These risks and uncertainti es include those discussed in the documents filed by ACCIONA with the CNMV, which are accessible to the public.

Forward -looking statements are not guarantees of future performance. They have not been reviewed by the auditors of ACCIONA or t he ACCIONA Group. You are cautioned not to place undue reliance on the forward -looking statements, which speak only as of the date they were made. All subsequent oral or written forward -looking statements attributable to ACCIONA, the ACCIONA Group or any of its respect ive members, directors, officers, employees or any persons acting on its behalf are expressly qualified in their entirety by the cautionary statement above. All forward -looking statements included herein are based on information available to ACCIONA, on the date hereo f. Except as required by applicable law, ACCIONA does not undertake any obligation to publicly update or revise any forward -looking statem ents, whether as a result of new information, future events or otherwise.

The Results Report contains certain non -IFRS financial measures of the Company derived from (or based on) its accounting records , and which it regards as alternative performance measures (APMs) for the purposes of Commission Delegated Regulation (EU) 2019/979 of Ma rch 14, 2019 and as defined in the European Securities and Market Authority Guidelines on Alternative Performance Measures dated Octo ber 5, 2015.

The Results Report includes the list and definition of the Alternative Performance Measures (APMs) used both in this presenta tion and the Results Report. Other companies may calculate such financial information differently or may use such measures for different p urposes than the Company does, limiting the usefulness of such measures as comparative measures. These measures should not be considered a s an alternative to measures derived in accordance with IFRS, have limited use as analytical tools, should not be considered in is olation and, may not be indicative of the Company's results of operations. Recipients should not place undue reliance on this information. The financial information included herein has not been reviewed for accuracy or completeness and, as such, should not be relied upon.

The definition and classification of the pipeline of the Energy division of the ACCIONA Group, headed by Corporación Acciona Energías Renovables, S.A. (“ACCIONA Energía”), which comprises both secured and under construction projects, highly visible projects a nd advanced development projects, as well as other additional opportunities, may not necessarily be the same as that used by other compan ies engaged in similar businesses. As a result, the expected capacity of ACCIONA Energía’s pipeline may not be comparable to the expected ca pacity of the pipeline reported by such other companies. In addition, given the dynamic nature of the pipeline, ACCIONA Energía’s pipeline is subject to change without notice and certain projects classified under a certain pipeline category as identified above could be reclassi fied under another pipeline category or could cease to be pursued in the event that unexpected events, which may be beyond the ACCIONA Energía’s control, occur.

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INTRODUCTORY REMARKS 4

KEY HIGHLIGHTS & THEMES 8

2.1. ACCIONA ENERGÍA 10

GROUP FINANCIAL INFORMATION 18

3.1. ACCIONA ENERGÍA 23

3.2. INFRASTRUCTURE 32

3.3. NORDEX 42

3.4. OTHER ACTIVITIES 44

OUTLOOK 47

APPENDIX (I) 49

APPENDIX ACCIONA ENERGÍA (II) 58TABLE OF CONTENT

1 2 3 4 5 6

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01

I N T R O D U C T O R Y R E M A R K S

A C C I O N A H 1 2 0 2 6 R E S U L T S

I n f r a s t r u c t u r e i s n a t i o n a l a n d e c o n o m i c security S t r u c t u r a l f o r c e s Geopolitics · Technology G l o b a l i n f r a s t r u c t u r e i n v e s t m e n t n e e d s b y 2 0 4 0 : $106Tn T h e c o n s t r a i n t i s n o t d e m a n d o r c a p i t a l .

I t i s executionTHE CYCLE 5

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ENERGY

C a p i t a l s h i f t i n g t o w a r d electrification, grids & storage Price volatility a n d e x t r e m e p r i c e e v e n t s c o n t i n u e t o r i s e AI-d r i v e n d a t a c e n t e r demand i s p u t t i n g u p w a r d p r e s s u r e o n P P A p r i c e s Batteries a r e b e c o m i n g a c r i t i c a l i n f r a s t r u c t u r e 6

A C C I O N A H 1 2 0 2 6 R E S U L T S

H1 2026 AT A GLANCE

ACCIONA Energía

D e l i v e r i n gINFRASTRUCTURE D e c a d e s o f v i s i b i l i t yNORDEX E u r o p e ' s w i n d c h a m p i o n 7•4.9 GW new orders •Ramp -up in North America •Strategic asset for Europe•Record backlog and pipeline

•EBITDA +12%

•Strong growth in Brazil and US•FY 2026 Outlook reaffirmed •Asset rotation progress

•Broad pipeline

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02

K E Y H I G H L I G H T S & T H E M E S

A C C I O N A H 1 2 0 2 6 R E S U L T S

›H1 2026 performance remains in line with full -year targets , with stronger -than -expected captured prices in International, in line with H1 2025, partially offsetting lower domestic prices . EBITDA to be more heavily weighted to H2, supported by improving Spanish power prices and solid international operations. Domestic H1 EBITDA was mainly affected by perimeter changes (hydro and wind disposals) and no asset rotation deals in H1 2026 ›Asset rotation progressing on multiple fronts:

›Two new deals closed in July (sale of 64 MW of hydro and 361 MW of wind assets in Spain) iwith total proceeds of ~€500m and EBITDA from Asset Rotation of ~€310m ›Actively pursuing alternative and additional transactions, over and beyond those announced in 2025 ( 232 MW of wind & solar in South Africa, 321 MW of wind in Mexico and 49% of 1,313 MW PV portfolio in USA), significantly above the levels required to meet FY targets ›~€2bn FY26 proceeds target reiterated, with c.50% of the ~€1bn incremental target already secured and more than €300m EBITDA from Asset Rotation locked -in ›Accelerating commissioning of key projects: MacIntyre expected to reach 70 –80% capacity by year -end and become fully operational in Q1 2027 ›Favourable market environment continues to support growth, AI and data centers amongst power demand drivers, with over 1.1 GW of gross additions already secured for 2027 ›FY26 Outlook reaffirmed: €1.2bn EBITDA, €0.9bn gross capex and Net Debt < €3bnACCIONA: KEY HIGHLIGHTS H1 2026

EN E R G Y

I N F R A S T R U C T U R E

N O R D E X

O T H E R›Strong execution across key projects under construction , supporting construction EBITDA margins above 7%; high earnings visibility with 85% of D&C and O&M backlog protected by risk -mitigating

mechanisms

›Further expansion of the Water business in Brazil, with 4 recently awarded concessions (Pernambuco, Sanepar , Cesan & Paraiba) reinforcing a long -term recurring revenue platform serving ~9 million people ›First six stations of São Paulo Metro Line 6 (Brazil) opened, demonstrating ACCIONA's execution capabilities in one of Latin America's largest transport projects ›Final bids submitted for the I -285 East Express Lanes (Georgia) and I -24 Southeast Choice Lanes (Tennessee) projects, with award decisions expected in H2 2026 ›~€1bn invested in the concessional assets portfolio and €1.9bn committed through 2035; underpinned by a c .10-year payback period through dividends and cash distributions ›EBITDA up 30%, driven by higher activity levels, solid execution and continued operational discipline ›Order intake +10% YoY to 4.9 GW, with ASPs up 3.3% to €0.95m/MW; ~800 MW secured in the US, supporting the recovery of a key strategic market ›€2.5bn guarantee facility secured, supported by a diversified group of top-tier international banks , reinforcing funding capacity and supporting future volume growth ›FY26 Outlook reaffirmed: €8.2 -€9.0bn revenues and EBITDA margin of 8 -11% ›Living : EBITDA up 74% in H1 2026 , supported by a more profitable product mix and cost -efficiency measures; GAV reached €1.6bn as of June 2026 ›Bestinver : double -digit EBITDA growth with AUM of €8.3bn at June 2026 (+€648m net increase in H1 2026, driven by performance) ›New Services platform created, combining Facility Services, Urban & Environmental Services, Airports and Freight Forwarding, enhancing scale, operational sy nergies and commercial growth opportunities G R O U P : FY26 guidance reiterated: €2.8 -€3.1bn EBITDA, €2.2 -€2.5bn gross capex and Net Debt/EBITDA below 3x9

A C C I O N A H 1 2 0 2 6 R E S U L T S

2.1 A C C I O N A E n e r g í a

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ACCIONA ENERGÍA: KEY HIGHLIGHTS H1 2026

H 1 A L I G N E D W I T H 2 0 2 6 T A R G E T S

›H1 operational performance aligned with full -year targets, with better than expected captured pricing offsetting softer production. 2026 results expected to be back -end loaded given strong H2 outlook for Spanish prices and ~€310m EBITDA from Asset Rotation already secured with July disposals.

›EBITDA from Operations amounts to €388m compared to €464m the year before. Adjusting for the contribution from assets sold la st year and the positive regulatory one -off in Spain in H1 2025, growth in EBITDA from Operations would be positive. Unlike H1 2025, EBITDA from Asset Rotation in H1 2026 was zero with trans actions concentrated in the second half.

›Spanish EBITDA from Operations declines due to perimeter changes (hydro and wind disposals) and by low prices due to exceptio nal high hydro volumes in the system, which compare against high prices in H1 2025 and a positive one -off regulatory item recorded during that period.

›International EBITDA from Operation increases with strong captured prices, particularly in Chile, and growth in output from n ewly commissioned capacity (notably Aldoga and MacIntyre in Australia, and Juna in India), offsetting the impact of asset rotation ›Below the EBITDA line, results include a €15m write -down of the Moura PV plant in Portugal and a €21m provision for restructuring costs (efficiency programme) ›Net debt increases from €4.2bn to €4.4bn reflecting investment and the absence of asset rotation proceeds during the period. Proforma for transactions signed and closed in July: €3.9bn ›New additions progressing according to schedule toward the ~0.7 GW year -end target (245 MW installed in H1 2026 and +400 -450 MW expected in H2)

G O O D P R O G R E S S I N A S S E T R O T A T I O N - M A T E R I A L I S I N G I N H 2

›Asset rotation progressing: two new disposals closed in July, and working on a wide range of potential incremental deals beyond 2025 announced transactions ›Sale of 64 MW of hydro assets in Spain: completed in July 2026 with total proceeds of €66m and EBITDA from Asset Rotation of ~€55m ›Sale of 361 MW of wind assets in Spain: completed in July 2026 with total proceeds of €432m and EBITDA from Asset Rotation of ~€255m ›Additional transactions launched that provide headroom to meet incremental asset rotation objectives ›Transactions announced in late 2025 and pending closing: South Africa (232 MW), Mexico (321 MW) and USA (49% of 1,313 MW PV p ortfolio) ›FY target of ~€2bn in asset rotation proceeds remains unchanged, with 50% of the ~€1bn incremental transactions target alread y achieved and EBITDA from Asset Rotation of more than €300m

already secured

H 2 F O C U S : M E E T D E L E V E R A G I N G T A R G E T , P R O J E C T C O M M I S S I O N I N G A N D G R O W T H A C C E L E R A T I O N ›Delivery of H2 asset rotation proceeds target to reduce net debt below €3bn by year -end ›Ongoing implementation of efficiency measures: organizational optimization and cost -saving plans ›Commissioning of key projects: MacIntyre to reach 70 -80% capacity by year -end and be fully operational during Q1 2027 ›Back to growth: consolidate re -acceleration of capacity additions supported by attractive renewable market fundamentals while maintaining prudent credit ratios. High 2027 visibility: –1,150 MW of new capacity additions already secured 11

A C C I O N A H 1 2 0 2 6 R E S U L T S

DELIVERING ON 2026 PRIORITIES

K E Y P R I O R I T I E S O U T L I N E D F O R 2 0 2 6 A N D R E L E V A N T M I L E S T O N E S A C H I E V E D

Selective battery storage + repowering initiatives ›BESS projects approved and launching construction (2,000 MWh in Chile and two small ones in Spain). Opportunities under analysis in other regions ›Recent award of European funding (€30m) for the repowering of a 126 MW wind cluster in Spain (Sierra de Izco) ›Optionality and increasing market interest for US projects reaching end of useful life/PPA. Data Center/powered land opportunities in markets like ERCOT Business development model transformation ›Comprehensive portfolio review aligned with the new business development strategy: coexisting Develop -to-Own with Develop -to-Sell ›Renewed focus and additional efforts to accelerate portfolio expansion Strategic review of non -generation business ›Energy Services business: repositioning towards high value energy -as-a-

service industrial sector ›EV charging infrastructure: focus on premium locations and adapting deployment to current evolution of electric vehicle market Implementing efficiency measures ›Ongoing organizational optimization ›Consolidate delivery of cost cutting targets – aiming for c. €40m annualized

savings (2027)

Delivery of key projects as planned ›MacIntyre to reach 70 -80% total capacity in operation by year -end ›Logrosán biomass power plant already operating at full capacity and benefiting from current high spot electricity prices ›~1.75 GW incremental additions secured for the period H2 2026 to 2028

Deleveraging

›Two additional transactions closed in July securing >€500m ›Large portfolio of additional asset rotation transactions to provide ample headroom towards 2026 year -end target 12

A C C I O N A H 1 2 0 2 6 R E S U L T S

€432m

of proceeds

SALE OF 361 MW WIND AND 64 MW HYDRO PORTFOLIO (SPAIN)

›On 27 July 2026, ACCIONA Energía and Galp New Energies – a Galp company – signed and closed the sale of a portfolio of Spanish wind assets totalling 361 MW, for an Equity Value of €432m ›~ 21 years average age of the portfolio ›15 wind assets across different regions

361 MW

Spanish Wind

portfolio

~0.8 TWh

expected average

annual output ~21 years average age of the

portfolio

1. Capacity -weighted averageW I N D T R A N S A C T I O N O V E R V I E W

76 MW82 MW

16 MW1 MW hydro

86 MW

1~€255m

of EBITDA from

Asset Rotation

›On 2 July 2026, ACCIONA Energía and White Summit Capital closed the sale of a portfolio of Spanish run -of-river hydro assets totalling 64 MW, for an Equity Value

of €66m

›23 years average remaining concessional

period

›17 plants in Navarra

›1 plant in La RiojaH Y D R O T R A N S A C T I O N O V E R V I E W

€66m

of proceeds

64 MW

Spanish Hydro

portfolio

166 GWh

expected average

annual output ~23 years

average remaining

concessional period1~€55m

of EBITDA from

Asset Rotation

72 MW wind 63 MW hydro

29 MW

1.0 €m/MW 1.2 €m/MW

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ASSET ROTATION PROGRESS

~ € 2 . 1 b n proceeds from completed transactions 801 MW hydro + 625 MW wind ~€0.9bn rotation gains2024 -2025 2026 ~ € 2 b n 2026 proceeds target ~ €500m proceeds and ~€310m EBITDA from Asset Rotation already secured64 MW mini -hydro Spain - White Summit Capital361 MW wind Spain – Galp New Energies 321 MW wind Mexico - MIP More than 1 GW ofcapacity considered in other potential transactions under analysis Year -end goals : Net Debt < €3bn & FFO Net Leverage < 4.5xAlready executed Pending closing or additional disposals to come Additional non -disclosed potential transactions175 MW h ydro Spain - Elawan 626 MW h ydro Spain - Endesa 136 MW wind Peru - Luz del Sur 440 MW wind Spain - Opdenergy49 MW wind Costa Rica - Ecoenergía12 nov. 24 26 feb. 25 25 jun. 25 3 dic. 25 17 sep. 25 138 MW wind + 94 MW pv South Africa -CennergiQ4 1.313 MW (49%) pv

USA - MIPILUSTRATIVE TIMING

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SECURING OPPORTUNITIES IN A FAVORABLE MARKET

R E C E N T R E L E V A N T I N V E S T M E N T A P P R O V A L S

Malgarida BESS

›Hybridisation of Malgarida PV plant,

Chile

›Capacity: 200 MW, 5 hours ›Improving portfolio production profile and reducing the exposure to market risk in the country El Romero BESS ›Hybridisation of El Romero PV plant,

Chile

›Capacity: 196 MW, 5 hours ›Expedite execution: ~15 months from positive FID to energizationFleming PV ›Located in Kentucky, USA ›Connected in PJM

›Capacity: 235MWp/188.5MWn

›Expected production: 370 GWh/year ›PPA: 100% contracted, 15 -year term, as

generated

›PPA price recently renegotiated well above original price levelsBani PV ›Located in the Dominican Republic ›Capacity: 200 MWp PV plant + 8.3 MW / 3 hours BESS for frequency regulation ›Expected production: 340 GWh/year ›PPA: 100% contracted, 15 -year term, as

generated

›4th asset in the country, consolidating the presence of ACCIONA Energía›Revenues comprising intraday arbitrage + visible and stable capacity payments ›Minimizing curtailments from PV plant 15

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INCREASING VISIBILITY OF MID -TERM CAPACITY ADDITIONS

C A P A C I T Y A D D I T I O N S - 2026 C A P A C I T Y A D D I T I O N S - 2027

›High visibility for 2027, with 1,148 MW currently secured ›2027 capacity additions in line with current medium -term indicative balance sheet capacity -

1.0–1.2 GW of gross capacity additions per year when combined with asset rotation ›Strong regional and technological diversification, with capacity additions across four continents, nine countries and three technologies ›Consolidating our presence in Southeast Asia through the completion of two wind farms›Geographical footprint repositioning: further reducing weight of Spain. Only 5% of capacity additions in 2026 located in Spain ›Consolidating the presence in the Dominican Republic: 303 MW of PV installed capacity across three assets, following the completion of the installation of Pedro Corto ›Back to growth in Chile: 100% of Malgarida BESS expected to be installed in H2 ›Broad diversification - PV (39%), followed by wind (32%) and batteries (29%) in 2026Promina Zen

Kalayaan II

AC8

Benante

Hibridación El Romero

Baní

Bergriver

Hibridación Bolarque I Hibridación El Cuadrón

Daanbantayan

Fleming

Panbianco

650-700 MW

65 MW50 MW63 MW105 MW

Pedro Corto

Kalayaan II

San José

Senda y Camino

Kalayaan II

Zen AC8

Promina

Malgarida

20 MW245 MW

35 MW67 MW

12 MW83 MW

178 MW71 MW21 MW200 MW

245 MW~400 -450 MW

Installed H1 To be installed H2124 MW80 MW18 MW94 MW20 MW13 MW18 MW131 MW69 MW235 MW101 MW50 MW196 MW1,148 MW

2027

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ACCIONA ENERGÍA: MAINTAINING OUTLOOK FY 2026

EBITDA: ~ €1,200 m

INVESTMENT: ~€0.9 bn

NET FINANCIAL DEBT: < €3 bn

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03

G R O U P F I N A N C I A L I N F O R M A T I O N

A C C I O N A H 1 2 0 2 6 R E S U L T S

H1 2026

(€m)% Chg.

Vs H1 2025H1 2026

(€m)H1 2025

(€m)

Revenues 10,142 10% Ordinary Capex 743 1,242 EBITDA 1,153 -26% Property Development -17 73 Energy 388 -57% Divestments 0 -599 Infrastructure 384 12% Net investment cashflow 726 716 Nordex 354 30% Other Activities 52 -5%

EBT 303 -58%H1 2026

(€m)FY 2025

(€m)

Attributable net profit 83 -84% Net Financial Debt 8,243 6,989

FINANCIAL RESULTS HIGHLIGHTS – H1 2026

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ESG RESULTS HIGHLIGHTS – H1 2026

Key ESG indicators (1) (1) The 2025 figure has been updated compared to the one published in H1 2025, as it is now presented in accordance with the methodological changes applied in 2026, for comparability purposes.ESG highlights

Social

▪ Workforce : Workforce growth was mainly concentrated in markets linked to the progress of strategic projects . Mexico recorded the largest increase, with 930 additional employees driven by the AFS business ; followed by Australia, with 749 additional employees, mostly associated with the development of major infrastructure projects ; and Brazil, where the workforce increased by 10.2% (497 employees) due to the advancement of several key projects . Significant increases were also recorded in Spain (467 employees) and Peru (317 employees) .

▪ Social impact management continued to scale : In H1 2026 , ACCIONA’s Social Impact Management methodology was implemented across 278 projects globally, representing a 5.3% increase compared with H1 2025 . This growth was mainly driven by progress in territorial context analysis during the early stages of opportunity identification and development .

Environmental

▪ Capital allocation remains strongly aligned to sustainability priorities : eligible CAPEX alignment remains at a high level 96.8%, with the year -on-year reduction driven by a lower contribution from the Energy business to total CAPEX .

▪ Direct Scope 1 emissions decreased by 1.74%, in line with the projected budget, while aggregate Scope 1 and 2 emissions increased due to the provisional Scope 2 figures, which do not yet reflect renewable energy purchases through GOs and I-RECs, as these are formalized at year -end. Overall, the emissions inventory remained in line with the budget and the SBTi target for the period, although differences were observed across business units due to varying levels of project progress .

▪ Waste sent to landfill (kt): A significant increase in soil generation was recorded in the El Estrellín project . Work is currently underway with the waste management provider to explore opportunities for the recovery and valorisation of these materials .

Governance

▪ Sustainable finance continues toscale asacore funding lever :81% of the company's Gross Corporate Debt is either green (68%) or linked to sustainability objectives (13%). The new issuances bring Sustainable Finance to €13,685m, with eight new financings in the first semester of 2026 (€207m).

Social H1 2026 H1 2025 % Chg.

Workforce (FTE) 69,695 67,847 2.7% Women in executive and management positions (%) 23.1% 23.0% 0.2 pp Workforce with disabilities in Spain (%) 4.7% 4.2% 0.5 pp Accident frequency index - employees and contractors 1.34 1.37 -3.0% Fatalities - own workforce (no.) 0 0 0 Fatalities - Subcontractor workforce (no.) 1 1 0 Social Impact Management projects (no.) 278 264 5.3% Employee volunteering time (hours) 14,351 16,070 -10.7% Environmental H1 2026 H1 2025 % Chg.

CAPEX aligned with the EU taxonomy (%) 96.8% 98.0% -1.2 pp Renewable energy production (GWh) 14,051 13,621 3.2% Avoided emissions (CO₂ million ton) 8.0 7.3 8.9% Scope 1+2 emissions (tCO₂e) 121,453 101,430 19.7% Renewable and recycled resources (%) 17.3% 26.0% -8.7 pp Waste valorization (%) 86.3% 97.3% -11.0 pp Waste to landfill (kt) 416 187 122.5% Water consumed (hm³) 16.6 16.1 3.5% Governance- Ex Nordex H1 2026 H1 2025 % Chg.

Total Suppliers with active purchases (nº) 16,543 20,618 -19.8% Audited strategic suppliers (%) 96.5% 82.6% 13.9 pp No Go Suppliers (no.) (2) 411 382 7.6% Third party due diligence process (no.) 130 145 -10.3% Sustainable financing (%) 81% 80% 1.0 pp Open controversies (no.) 2 0 2 20

A C C I O N A H 1 2 0 2 6 R E S U L T S

(Million Euro) H1 2026 H1 2025 Energy 324 935 Infrastructure 286 245 Construction 72 137 Concessions 126 86 Water 88 23 Nordex 105 55 Other Activities 29 6 Ordinary Capex 743 1,242 Property Development -17 73 Divestments 0 -599 Net investment cashflow 726 716

Mainly:

•Construction machinery

•Concessions equity contributions - the most significant being those related to São Paulo Metro Line 6 (Brazil) •Water equity contributions – mainly related to the Pernambuco water concession (Brazil)INVESTMENT BY DIVISION

Mainly:

•South Africa: Zen & Bergriver & Wolseley w indfarm •Peru: San José PV Plant •Spain: Logrosan biomass plant & Senda y Camino windfarm €324m

€286m

21

A C C I O N A H 1 2 0 2 6 R E S U L T S

NET DEBT EVOLUTION

Net debt reconciliation H1 2026 (€m)

OPERATING CF

-€132mNET INVESTMENT CF

-€726mFINANCING/OTHERS CF

-€383m

(1) Debt that reflects net investment in assets that are either under construction or that have not reached full operationIFRS16 adjustment Debt associated to work in progress Derivatives(4,177)(2,696 )(131)

(3,288)

(1) (3,039)(139)

22

A C C I O N A H 1 2 0 2 6 R E S U L T S

3.1

A C C I O N A E N E R G Í A

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: H1 2026 RESULTS HIGHLIGHTS

1. Average residual contracted life excludes short term hedges in Spanish market(1)

H1 2026

(€m)% Chg.

vs H1 2025H1 2026% Chg.

vs H1 2025 Revenues 1,288 -12% Total capacity (MW) 14,699 -3% Generation Revenues 687 -10% Consolidated capacity (MW) 13,127 -2% EBITDA 388 -57% Total production (GWh) 14,051 3% EBITDA from Operations 388 -17% Consolidated production (GWh) 12,535 4% EBITDA from Asset Rotation 0 n.m. Average price (€/MWh) 54.8 -14% EBT 0 n.m. Captured price - Spain (€/MWh) 59.3 -27% Attributable net profit -18 -104% Captured price - International (€/MWh) 52.6 -1% Average Load Factor (%) 25.6% -1.2pp

H1 2026

(€m)H1 2025

(€m)Production contracted (%) 68.6% -3.3pp Net investment cash flow 324 337 Average residual contracted life (years) 9 3% Average age of assets (years) 11 8%

30-Jun-26

(€m)31-Dec-25

(€m)

Net financial debt 4,442 4,161 24

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: H1 2026 ESG HIGHLIGHTS

(1) Percentage of Taxonomy -aligned CAPEX over Taxonomy -eligible CAPEX. The percentage of Taxonomy -aligned CAPEX over total CAPEX is 97.7%.

(2) H1 2025 data are slightly different to the ones reported in the H1 2025 Results Presentation due to minor adjustments made at the end of 2025 (3) Avoided CO2 emissions due to renewable energy generation (4) Total CO2 emissions after deducting the scope 2 reduction through renewable consumption and renewable attributes purchased in H1 2026 (5) Employees with disabilities in Spain / Workforce in Spain (direct hire) (6)Suppliers audited (%): suppliers audited/suppliers that must be audited (suppliers classified as “strategic”) (7) Commercial and business partners (non suppliers) (8) Sustainable financing / total debt during the period (corporate debt)ENVIRONMENTAL ›100% of CAPEX is aligned with the EU Taxonomy for Sustainable Activities .

›The generation of more than 14 TWh of renewable electricity avoided over 7 million tonnes of CO₂e emissions .

›Scope 1 and 2 emissions decreased by 4%. The commissioning of the Logrosán biomass plant increased emissions by 588 tCO₂e due to biomass combustion . However, this increase was outweighed by lower natural gas and diesel consumption at the company’s other biomass plants, reduced natural gas consumption at Nevada Solar One, and continued progress in decarbonizing the company fleet .

›The strategy of replacing diesel with non-fossil fuels (HVO) continued during the period . HVO use across the company fleet increased significantly compared with H1 2025 (+369%). In addition, using HVO instead of diesel for cold start -ups at the Logrosán biomass plant during commissioning avoided 304 tCO₂e of emissions .

›For every tonne of CO₂e emitted, the company avoided 1,562 tonnes of CO₂e emissions .

›Waste recovery remained high at 98.6%, despite a 14.6% increase in total waste generation, mainly driven by the slag and ash produced at the Logrosán biomass plant, all of which was recovered .

SOCIAL

›The frequency index for own and subcontracted employees is 0.13, 69% lower than the previous year, with 10% less hours worked . No fatalities occurred during the period . The Health and Safety Action Plan, launched at the end of 2024 , is progressing as planned .

›99 social development projects are being developed generating a lasting positive impact in local communities and benefiting more than 130,000 people across 12 countries .

GOVERNANCE

›A new ESG audit protocol for suppliers has been implemented, strengthening the assessment of human rights issues .

›The company has €5,703m in sustainable financing instruments, with 96% of its corporate debt classified as green or sustainability -linked .ESG highlights Key ESG indicators Environmental H1 2026 H1 2025 Chg.

CAPEX aligned with the low-carbon taxonomy (%) (1)100% 100% +0pp Renewable production (GWh) 14,051 13,621 3% Avoided emissions (CO₂e million ton) (2,3)7.98 7.33 9% Generated scope 1+2 emissions (CO₂e thousand ton) (2,4)5.109 5.301 -4% GHG emissions intensity (tCO2e/GWh) 0.36 0.39 -6% Waste to landfill (thousand ton) (2)0.38 0.21 81% Recovered waste (%) (2)98.6% 99.1% -0.5pp Water consumed (hm³) (2)0.65 0.53 23% 62,303 98,503 -37% Social H1 2026 H1 2025 Chg.

Average Workforce (no.) 2,933 3,150 -7% Executive and manager women (%) 26.5% 26.9% -0.4pp People with disabilities in Spain (%) (5)2.13% 1.98% +0.15pp Social Impact Management projects (no.) 99 93 6% Employees' hours of voluntary work (no.) 1,630 4,088 -60% Accident frequency index - employees & contractors 0.13 0.41 -68% Fatalities (nº) - - n.m.

Governance H1 2026 H1 2025 Chg.

Suppliers (no.) 2,264 2,549 -11% Audited suppliers (%) (6)100% 100% +0pp No Go Suppliers (no.) 41 38 8% Due diligence of third parties (no.) (7)27 32 -16% Sustainable financing (%) (8)96% 90% +6pp Controversies (%) - - n.m.Net positive emissions through nature-based solutions (no.

of trees planted) 25

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: INVESTMENT

Gross Ordinary Capex Ordinary (Million Euro) Capex Deferral Capex Spain 29 42 71 USA & Canada -27 7 -20 Mexico 6 0 6 Chile 74 -63 10 Other Americas 50 20 70 Americas 102 -36 66 Australia 66 27 93 Rest of Europe 29 -14 15 Rest of the World 68 9 78 International 266 -13 253 Total 295 29 324 26

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: NET DEBT EVOLUTION

Net debt reconciliation H1 2026 (€m)

OPERATING CF

€160mNET

INVESTMENT CF

-€324mFINANCING

OTHERS CF

-€135m

1. IFRS16 liability as of December 2025 not included (€537m) 2. Includes Minority dividends, changes in perimeter, IFRS16 lease principal payments (€33m principal, with an additional €15m c lassified as financial results), as well as Derivatives & FX changes 3. Debt that reflects net investment in assets that are either under construction or that have not contributed a full year of pr oduction (prorated debt)IFRS16 liability(2) (1) Debt associated to work in progress(1,771)(1,823)(1,795)

(3)(2,126)

Derivatives(6)(25)

27

A C C I O N A H 1 2 0 2 6 R E S U L T S

78 109 53 239 Regulated Wholesale -

HedgedWholesale -

UnhedgedTotal

Revenues

ACCIONA ENERGÍA: SPAIN –REVENUE DRIVERS

Consolidated output (GWh )

50%28%

22% Average achieved price composition (€/MWh)-14%-20%+33% -9% %Chg. vs H1 2025 Average achieved prices – regulated vs. wholesale (€/MWh) %Chg. vs H1 2025Generation revenues (€m)

45%22%

33%-41%-32%-19%-33% %Chg. vs H1 2025

-31%

-15%-39% -27%

(€/MWh) H1 2026 H1 2025 Chg. (%) Achieved market price 45.7 67.2 -32.1% Hedging 4.9 -0.5 n.m.

Achieved market price with hedging 50.6 66.7 -24.2% Regulatory income 10.7 3.7 187.9% Banding -2.0 10.5 -119.5% Average price 59.3 80.9 -26.7% 28

A C C I O N A H 1 2 0 2 6 R E S U L T S

Consolidated production variation (GWh)ACCIONA ENERGÍA: SPAIN –OPERATING RESULTS -8.8%Key figures H1 2026 EBITDA evolution (€m)

-52.9%

(Million Euro) H1 2026 H1 2025 Chg. (€m) Chg. (%) Generation 239 358 -119 -33.2% Intragroup adjust., Supply & Other 401 488 -88 -18.0% Revenues 640 847 -207 -24.4% Generation 88 180 -92 -51.1% Generation - equity accounted 0 6 -7 -104.3% Total Generation 88 186 -99 -52.9% Intragroup adjust., Supply & Other -5 -10 5 53.3% EBITDA from Operations 83 176 -93 -52.9% Generation Margin (%) 36.7% 52.0% EBITDA from Asset Rotation 0 450 -450 n.m.

EBITDA 83 626 -543 -86.7%

29

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: INTERNATIONAL –REVENUE DRIVERS

Consolidated output (GWh ) Average achieved prices (€/MWh)37%19%8%19%17%

+5%+5%-10%+87%+12% +0%

-3%-1% +45%

+3%-1%-8%

Note: The average price in the USA includes €0.9/MWh representing the activity of the battery energy storage system (BESS), which contributed €2.3 million to the margin in H1 2026 and fed 56.3 GWh into the power grid

(€41.1/MWh)

The average US price does not include tax incentives on the production of projects representing a total 1,211 MW, which receive a “normalized” PTC of $31.5/MWh%Chg. vs H1 2025Generation revenues (€m)

21%27%12%15%24%

+1%+5%+30%+93%+10% -8%

%Chg. vs H1 2025 %Chg. vs H1 2025 30

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: INTERNATIONAL –OPERATING RESULTS

Consolidated production variation (GWh) +11.6%Key figures H1 2026 EBITDA evolution (€m)

+5.8%

(Million Euro) H1 2026 H1 2025 Chg. (€m) Chg. (%) Generation 447 405 42 10.3% USA & Canada 96 95 1 1.3% Mexico 119 114 5 4.5% Chile 55 43 13 29.6% Australia 67 35 33 93.2% Rest of the World 109 119 -10 -8.3% Intragroup adjust., Supply & Other 201 217 -16 -7.3% Revenues 648 622 26 4.1% Generation 310 291 19 6.6% USA & Canada 60 73 -13 -17.7% Mexico 99 80 19 24.2% Chile 41 33 8 24.4% Australia 30 15 16 105.7% Rest of the World 79 90 -11 -12.1% Generation - equity accounted -9 -1 -8 n.m.

Total Generation 301 290 11 3.9% Intragroup adjust., Supply & Other 3 -2 5 n.m.

EBITDA from Operations 305 288 17 5.8% Generation Margin (%) 67.4% 71.5% EBITDA from Asset Rotation 0 -6 6 n.m.

EBITDA 305 282 23 8.2%

31

A C C I O N A H 1 2 0 2 6 R E S U L T S

3.2

I N F R A S T R U C T U R E

A C C I O N A H 1 2 0 2 6 R E S U L T S

INFRASTRUCTURE - FINANCIAL FIGURES H1 2026

Key figures H1 2026 EBITDA evolution (€m)

€4,481m

(1) Mexico included82%

OECD

+12.0%

Total revenues breakdown by region (Million Euro) H1 2026 H1 2025 Chg.(€m) Chg. (%)

Construction

Revenues 3,681 3,310 372 11.2%

EBITDA 270 241 28 11.6%

Margin (%) 7.3% 7.3%

Water

Revenues 740 645 94 14.6%

EBITDA 52 46 6 12.4%

Margin (%) 7.0% 7.2%

Concessions

Revenues 84 46 38 82.1%

EBITDA 62 55 7 13.4%

Margin (%) 74.0% 118.8% Revenues Consolidation Adj. -24 -9 -15 -177.8%

Total Infrastructure

Revenues 4,481 3,992 489 12.2%

EBITDA 384 342 41 12.0%

Margin (%) 8.6% 8.6%

EBT 113 130 -16 -12.6%

33

A C C I O N A H 1 2 0 2 6 R E S U L T S

€22,429m

2.7G E O G R A P H I E SS O L U T I O N S

€22,429m85% of contracts with risk -

mitigating

mechanisms€22,667m

2.631- Dec-25INFRASTRUCTURE – €22,429m D&C & O&M BACKLOG

€22,429mR I S K P R O F I L E

Average Life

(Years)

30-Jun-26€22,429m

-1.1%

34

A C C I O N A H 1 2 0 2 6 R E S U L T S

▪Revenue up 11% YoY, to €3.7bn, driven by strong execution across key infrastructure projects in core markets, including the Western Harbour Tunnel (Australia), São Paulo Metro Line 6 (Brazil) and Ontario line (Canada) ▪EBITDA +12% to €270m, with 7.3% sustainable margin as a result of disciplined bidding and a favorable project mix, including a higher contribution from equipment -intensive civil works (tunnels, undergrounds and rail infrastructure) ▪Enhanced geographical diversification, with increasing exposure to the US supported by works related to our own concessional assets (SR-400, I-10) ▪Increasing focus on private -sector projects in Spain, which represented the vast majority of H126 awards (~80% in H126, vs 30% in H125), incorporating higher -

quality and lower -risk opportunities ▪Out of the €22.4bn D&C & O&M Backlog, €18.2bn(1) correspond to Construction , being equivalent to 2.5x years of revenuesCONSTRUCTION Key figures H1 2026 Key highlights H1 2026 Relevant project additions H1 2026 Direct Sunshine Coast Rail Line Stage 1 Vía Roma Tunnel -Roberto MarinhoCOUNTRYTOTAL (€)

Australia

Brazil1,219m

335m

(Million Euro) H1 2026 H1 2025 Chg. Chg. (%) Revenues 3,681 3,310 372 11.2%

EBITDA 270 241 28 11.6%

Margin (%) 7.3% 7.3%COUNTRYTOTAL

(€)Preferred bidder projects H1 2026 Northland Corridor motorway New Zealand 1,580m (1)Including D&C and O&M projects fully consolidated (€18.122m) and equity accounted (€104m) 35Data Center projects Spain 312m

A C C I O N A H 1 2 0 2 6 R E S U L T S

WATER

Key figures H1 2026 (1) Classified as preferred bidder as of June 2026 (2) Includes 100% investment of all projects (3)Including D&C and O&M projects fully consolidated (€3,171m) and equity accounted (€625m) (4)Future concession revenues attributable to ACCIONA’s equity stake▪+14.6% increase in revenues and +12.4% in EBITDA, - most relevant projects being the desalination plants of Alkimos (Australia), Casablanca (Morocco) and Facility E

(Qatar)

▪Consolidation of our Water business in Brazil : Recently awarded concession contracts - Pernambuco, Sanepar , Cesan and Paraiba(1) - covering supply and sanitation services to +9m people, for 22-35 years, with ~€4.6bn(2) investment

associated

▪€234m equity invested in water concessional assets as of June 2026 , with equity commitments of €307m between 2H 2026 and 2035 ▪Out of the €22.4bn D&C &O&M backlog ,€3.8bn(3) correspond to Water, being equivalent to 3.1x years of revenues Key highlights H1 2026 Edar East Napoles (Million Euro) H1 2026 H1 2025 Chg. Chg. (%) Revenues 740 645 94 14.6%

EBITDA 52 46 6 12.4%

Margin (%) 7.0% 7.2% Relevant project additions H1 2026 Pernambuco water & sewerage concession Sergio Cuevas water treatment plant rehabilitation projectCOUNTRYTOTAL (€)

Brazil

Puerto Rico~36bn(4)

130mCOUNTRYTOTAL

(€)Preferred bidder projects H1 2026 Paraíba water and sewerage services Brazil ~3.1bn(4)

Italy 67m

36

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONS

Key figures H1 2026

~ €205bn

(1) Includes Spain; (2) Includes Asia, Australia & New Zealand; (3) Calculated as a % of the equity invested + committed at December 2035 ; (4) Includes 100% investment of all projectsRoad

Transmission

lines56%

10%30%

5%Rail

Social

& Regenerative

Infra

(1) (2)

37

€32,314m(4)

(Million Euro) H1 2026 H1 2025 Chg. Chg. (%) Revenues 84 46 38 82.1%

EBITDA 62 55 7 13.4%

Margin (%) 74.0% 118.8% Pipeline - Total Investment breakdown (€bn) % Assets under construction / in operationKey highlights H1 2026 ▪Sales reached €84m and EBITDA €62m, with most assets still at a relatively early stage (91% of the portfolio under construction) ▪€795m equity invested in concessional assets as of June 2026 , with equity commitments of €1.6bn between 2H26 and 2035 ▪Balanced portfolio, with 48% of the projects with demand risk and 52% with availability

payments(3)

▪Abundant pipeline with 66 identified greenfield projects with €205bn associated investments to be tendered in the next years in our key geographies – having presented bids for the I-285 East (Georgia) and the I-24 (Tennessee) highways managed lanes in USA as well as for the EASL transmission line project, also in USA

A C C I O N A H 1 2 0 2 6 R E S U L T S

We currently manage 80 assets in 12 countries, representing a total investment of €39,655m(1), 77% under construction (1) Includes 100% investment of all projects; (2) These percentages are based on the equity invested as of December 31, 2035. Contracts in “Preferred bidder” status at June 2026 are included

* Includes concessional projects from the Water and Concessions business units

Transport 11

Water 55

Health and others 3

Transmission lines

9 WTE 2# assets

A U S T R A L I A &NZ

7 assets

17%(2) total equity

L ATA M

21 assets

39%(2) total equity

M E N A

6 assets

4%(2) total equity

E U R O P E

N O R T H A M E R I C A

4 assets

37%(2) total equity

% A S S E T S U N D E R C O N S T R U C T I O N / I N

O P E R A T I O N

€39,655m(1)42 assets

3%(2) total equity

38CONCESSIONAL ASSETS*

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONAL ASSETS: €136,050m BACKLOG (1)

€96,898m€136,050m

31-Dec-25 30-Jun-26

€2,948m(2)

€2,948m(2)

€2,948m(2)G E O G R A P H I E SS O L U T I O N SR I S K P R O F I L E

Average Life

(Years)50 49

(2) Equity invested + equity committed 2026 -2035

€61,043m

Dividends & cash

distributions for

ACCIONA

(2026 -2085)

(Incl. Preferred)

30-Jun-26€4,387m€140,437m

€136bn Concessional Assets Backlog , associated with approximately €1bn of equity invested as of 30 June 2026 and additional commitments of €1.9bn through 2035, with an average remaining life of 49 years and expected dividends and cash distributions for ACCIONA of approximately €61bn 39 (1) Future concession revenues attributable to ACCIONA’s equity stake

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONAL ASSETS: EQUITY INVESTED & COMMITTED

Transport

& OtherWater1,028€1.9bn

committed

(2026 to 2035)E Q U I T Y C O M M I T M E N T S 2 H 2 0 2 6 -2 0 3 5 ( € M )

~€307m2,948

~€1.6bn

49 years average outstanding life & ~€61bn dividends & cash distributions 40

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONAL ASSETS: DIVIDENDS & CASH DISTRIBUTIONS

FULLY COVER NEXT 10 YEARS OF EQUITY COMMITMENTS

€1.9bn€1.9bn in 2026 -2035 ~€61bn in 2026 -2085 41

A C C I O N A H 1 2 0 2 6 R E S U L T S

3.3

N O R D E X

A C C I O N A H 1 2 0 2 6 R E S U L T S

▪Double -digit revenues (+13.8%) and EBITDA (+29.7%(1)) growth, driven by solid execution and continued operational discipline . 9.4% EBITDA margin in H1 26 versus 5.7% in H1 25;

Q2 26 margin exceeded the 10% threshold ▪Strong cash generation ; FCF of €165m and net cash position of €1,464m(2) at June 2026 ▪Healthy pipeline : +9.6% increase in order intake , to 4,923 MW . ~800 MW secured in the US, validating Nordex's strategic re-entry into a key growth market ▪Combined backlog of more than €18bn at June , +14.2% vs Dec 2025 ; Services represents ~37% of the total, with an average tenor of the Services contracts of around 14 years ▪€2.5bn of guarantee line secured , reinforcing funding capacity and supporting future

volume growth

▪2026 Outlook reiterated : €8.2-€9bn revenues & 8-11% EBITDA marginNORDEX Average Selling Price order intake (€m/MW)Total Backlog (Project + Services) (€m) Order intake turbines (MW)Key figures H1 2026 Key highlights H1 2026 (1) (1) Nordex contribution to ACCIONA’s EBITDA in H1 2025 (€273m) included €86m provision reversal, while no equivalent effect w as recorded in the current period; (2) This figure includes IFRS 16 debt; excluding IFRS 16 , it would have been €1,673m as per reported by Nordex43 (Million Euro) H1 2026 H1 2025 Chg.(€m) Chg. (%) Revenues 3,767 3,309 458 13.8% EBITDA (reported) 354 188 167 88.8% Margin (%) 9.4% 5.7% EBITDA (contribution to ACCIONA) 354 273 81 29.7% Margin (%) 9.4% 8.3%

A C C I O N A H 1 2 0 2 6 R E S U L T S

3.4

O T H E R A C T I V I T I E S

A C C I O N A H 1 2 0 2 6 R E S U L T S

▪Revenues were up 56% YoY , to €131m, driven by a richer sales mix and higher -value deliveries . Units delivered in H1 2026 amounted to 345 vs. 435 units in H1 2025 , that included a student residence in Terrasa (Barcelona), with 359 rooms ▪EBITDA increased to €8.5m, up 74% YoY , with a substantially stronger ASP , lower marketing and after -sales costs and continued operational efficiency improvements ▪Portfolio quality continues to improve, with a greater weighting towards premium developments with higher ASP in prime locations ; Pre-sales backlog amounted to 1,050 units at June 2026 , equivalent to €443m (€422.000 ASP), covering 100% of 2026 pending deliveries and a large part of 2027’s.

▪Gross Asset Value (GAV) at June 30th 2026 stood at €1,590m(1) as of June 2026 , broadly unchanged versus December 2025

LIVING (PROPERTY DEVELOPMENT)

Key figures H1 2026

GAV breakdown

(1) Campus ACCIONA included(1) Key highlights H1 2026 (Million Euro) H1 2026 H1 2025 Chg. Chg. (%) Revenues 131 84 47 55.9%

EBITDA 8 5 4 74.0%

Margin (%) 6.5% 5.8% 45Residential development (No. of units)

A C C I O N A H 1 2 0 2 6 R E S U L T S

Key figures H1 2026 Average Assets Under Management (€m) Assets Under Management (€m)BESTINVER ▪Solid performance in H1 2026 , with Revenues up by 7.7% and EBITDA up by 14.2%, driven by the growth in Average Assets Under Management (+15.4% vs H1 2025 ) ▪Assets Under Management reached €8.3bn as of June 2026 , representing a net increase of €648m (+8.5%) compared to December 2025 ▪Potential to become a strategic capital partner, providing access to third -party capital to co-invest in concession projects, enhancing growth, capital rotation and value creation across ACCIONA’s Infrastructure platformKey highlights H1 2026 (Million Euro) H1 2026 H1 2025 Chg. Chg. (%) Revenues 62 58 4 7.7%

EBITDA 29 26 4 14.2%

Margin (%) 47.0% 44.3% 46

A C C I O N A H 1 2 0 2 6 R E S U L T S

04

O U T L O O K

A C C I O N A H 1 2 0 2 6 R E S U L T S

OUTLOOK FY 2026, REITERATED

EBITDA: € 2.8-3.1bn

o f w h i c h A C C I O N A E n e r g í a ~ € 1 . 2 b n

INVESTMENT: €2.2 -2.5bn

o f w h i c h A C C I O N A E n e r g í a ~ € 9 0 0 m

NET DEBT/EBITDA: < 3x

A C C I O N A E n e r g í a N e t D e b t < € 3 b n 48

A C C I O N A H 1 2 0 2 6 R E S U L T S

05

A P P E N D I X ( I )

A C C I O N A H 1 2 0 2 6 R E S U L T S

Average

cost of debtAv. maturity undrawn Credit Lines (years)Average debt maturity (years)NET FINANCIAL DEBT Net financial debt breakdown (€m) Gross Debt and Gross Financial Expense Evolution (€m)

Project

Debt

Corporate

Debt

50

A C C I O N A H 1 2 0 2 6 R E S U L T S

DEBT MATURITY & BREAKDOWN

Debt breakdown by natureLiquidity and gross debt maturity schedule (€m) Gross financial debt – Level Gross financial debt – Currency Gross financial debt – Interest rate Corporate debt – LevelAvailable

facilities

Cash10,069

2,3451,662 1,755 1,4321,7402,513

1,761

51

A C C I O N A H 1 2 0 2 6 R E S U L T S

Representing projects with an initial 100% award value of more than €100mSignificant new projects additions 2026 Concessions Construction WaterApulia Aqueduct Networks Lots 4, 6 y 7: €256m (100%) Palma de Mallorca Airport Terminal: €218m (100%) Ravenna Breakwater: €200m (45%) Novo Do Alentejo Hospital: €149m (100%) Barcelona Sants Stations: €127m (65%) Undergrounding A -5: €124m (50%) High Speed Railway Murcia – Cartagena: €110m (60%) Data Center projects: €312m (100%) Expansion Krakow Airport Terminal: €127m (100%) Waste Water Treatment Plant Nápoles: €111m (60%)North London Heat and Power Project: €954m (100%) Moss Railway: €654m (45%) Valencia Port Expansion: €471m (55%) Madrid Metro L11: €414m (42,5%) S19 Road: €407m (100%) City of Justice Madrid Lot 2: €379m (50%)

WtE Kelvin: €355m (100%)N O R T H A M E R I C A

SR 400 Express Lanes: €3,776m (50%) I-10 Calcasieu River Bridge: €2,059m (50%) Vancouver Metro: €1,100m (60%) Fargo Diversion Channel: €1,003m (35%) Patullo Bridge: €665m (50%) Surrey Langley SkyTrain: €635m (33%) Ontario Line North – Elevated Viaduct: €540m (50%) Eglinton Crosstown West Extension DPA Phase: €319m (40%) Tunnel Western Harbour package 2: €2,746m (100%) Central West Orana Transmission Lines: €2,518m (50%) Suburban Rail Loop East: €2,192m (40%) North East Link package1: €1,693m (85%) Logan & Gold Coast Faster Rail: €1.491m (40%) Sydney Metro West: €1,205m (50%) AlkimosSWRO: €1,063m (84%) Western Renewables Link: €960m (75%) Humelink Transmission & Distribution System: €869m (75%) Rockhampton Ring Road (South Package) Stage 2: €432m (50%) Southern Program Alliance various packages: €349m (100%) Malabar System UpgradePackage A: €341m (100%) Eastern Busway Stages 2, 3 & 4 : €320m (40%) Western Sydney AirportCargo: €288m (50%) Singleton Bypass: €269m (100%) Somerton Intermodal Terminal: €174m (100%) Lumsden Point Land Backed Wharf Package: €155m (100%) Eyre Peninsula Desalination Plant: €136m (100%) Direct Sunshine Coast Rail Line Stage 1: €1.524m (80%)A U S T R A L I A & NZ

E U R O P E

S O U T H E A S T A S I A

Malolos Clark Railway 2: €530m (50%) North South Commuter Railway Southline: €431m (65%) Malolos Clark Railway 4: €331m (70%) East Bay WTP: €117m (49%) Peripheral Ring Road Lima: €2,511m (33%) Sao Paulo Metro L6: €1,716m (100%) El Niño Hospital: €378m (100%) Collahuasi SWRO: €258m (100%) Perimeters Walls Tranque Talabre: €245m (100%) Hub Poroma y San José, SE Marcona II: €232m (100%) Carén Reservoir: €153m (100%) Los Merinos WWTP: €140m (100%) La Serena Hospital: €134m (100%) Transmission lines Ica-Poroma & Caclic -JaenNorte: €126m (100%) WTP Enrique Ortega: €126m (50%) ATN3 LT220Kv Machupicchu -Quencoro -Oncora -Tintaya: €105m (100%) Vía Roma – Roberto Marinho Tunnel: €335m (100%) Water Treatment Plant Sergio Cuevas: €130m (100%) Casablanca SWRO: €512m (100%) SWRO Facility E: €417m (100%) Ras Laffan South SWRO: €359m (100%)M E N A

L ATA M

INFRASTRUCTURE – MAIN CONSTRUCTION PROJECTS

52

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONS – ASSETS CONCESSIONS EXCLUDING WATER

A2 - Section 2Remodeling, restoration, operation and maintenance of a 76.5km strech of an existing road between km 62 (A-2) and km 139 (border of province of Soria-Guadalajara). Shadow toll2007 - 2026 Spain 100% In operation Global integration Intangible asset Carreteras de Aragón Added lanes, operation and maintenance of road A127 (section Gallur-Ejea de los Caballeros - lote 11) 2023 - 2049 Spain 98% Under construction Global integration Financial asset Toowoomba Second Range Crossing (Nexus)Design, construction and operation of 41km of the north ring road in Toowoomba (Queensland), from Helidon Spa to Athol, through Charlton. Availability payment (25 year operation from construction end)2015 - 2043 Australia 20% In operation Equity method Financial asset I-10 Calcasieu Bridge Design, construction and OM of the Interstate 10 (10kms) replacing the existing bridge over the Calcasieu River in Lake Charles 2024 - 2081 USA 30% Under construction Equity method Both methods SR400Design, construction, finance, operation, maintenance and toll road management of the Project that will add sections of 1 and 2 express lanes in each direction along of the existing SR400 corridor. Located in north of Atlanta (Georgia) between MARTA North Spring Station, Fulton County and approximately 0.9 miles north of the SR400/Mc Farland Parkway Interchange2025 - 2081 USA 33% Under construction Equity method Intangible asset Anillo Vial Design, construction and OM of 35 km urban toll road consisting of three sections (Lima, Peru). 2024 - 2084 Peru 33% Under construction Equity method Both methods Consorcio Traza (Tranvía Zaragoza) Construction & operation of the streetcar that crosses the city (12.8km) 2009 - 2044 Spain 17% In operation Equity method Both methods Concessionaria Linha UniversidadeConstruction of civil works and systems, provision of rolling stock, operation, conservation, maintenance and expansion of public transport services of Linea 6 - Laranja of Metro de Sao Paulo.2020 - 2044 Brasil 48% Under construction Equity method Financial asset Sydney Light RailDesign, construction and O&M of 12km rail line from Circular Quay via George Street to Central Station crossing Surry Hills to Moore Park, Kensington, Kingsford and Randwick. It includes operation of Inner West line2014 - 2036 Australia 5% In operation Equity method Financial assetCanalFargo Design, construction, operation and maintenance of a 48km (30 mile) flood prevention canal between Fargo (North Dakota) and Moorhead (Minnesota). 2021 - 2056 USA 43% Under construction Equity method Financial assetPortNova Darsena Esportiva de Bara Construction & operation of the Roda de Bara marina. Revenues from moorings, shops & parkings (191,771m2) 2005 - 2035 Spain 50% In operation Equity method n.m Hospital de Leon Bajio Design, construction, equipment and O&M of the hospital (184 beds) 2005 - 2030 Mexico 100% In operation Global integration Financial asset Hospital La Serena Design, construction, equipment and O&M of the hospital (668 beds) 2022 - 2042 Chile 100% Under construction Global integration Financial asset East Rockingham Design, construction, operation and maintenance of a new transformation and waste to energy plant 2025 - 2054 Australia 10% Under construction Equity method n.m WTE Kwinana Design, construction, operation and maintenance of a new transformation and waste to energy plant 2025 - 2054 Australia 100% In operation Global integration n.m TL Reque - Nueva Carhuaquero TL Nueva Tumbes - TumbesDesign, Build, Operate and Transfer of two transmission lines and two new substations with the expansion of two existing substations 2022 - 2056 Peru 100%Under construction (Reque) In operation (Tumbes)Global integration Financial asset TL ICA - Poroma TL Cáclic - Jaen NorteDesign, Build, Operate and Transfer of two transmission lines and two new substations with the expansion of two existing substations 2023 - 2057 Peru 100% Under construction Global integration Financial asset TL Poroma - Colectora TL San José - Repartición (Arequipa) TL San Isidro (Bella Unión) - Pampa (Chala)Design, Build, Operate and Transfer of three transmission lines and six new substations with the expansion of six existing substations 2024 - 2058 Peru 100% Under construction Global integration Financial asset ATN3 (TL Machupicchu - Quencoro - Onocora - Tintaya) Build and Operate 220 kV Machupicchu - Quencoro - Onocora - Tintaya transmission line and related substations 2025 - 2058 Peru 100% Under construction Global integration Financial asset Central West Orana Design, built, operate and maintenance of 250 kms of transmission lines and several substations for Renewable Energy Zone in NSW - Sydney 2024 - 2059 Australia 36% Under construction Equity method Financial asset *Transport, transmission lines, social infrastructure, and waste treatment plantsAsset type Period Country ACCIONAHospital WTE Transmission linesStatus Accounting method Description NameRoad Rail 53

A C C I O N A H 1 2 0 2 6 R E S U L T S

CONCESSIONS – MAIN WATER ASSETS CONCESSIONS

Name Description Country ACCIONA Status Accounting method Asset type EDAR 8B Construction, operation and maintenance of the wastewater treatment plant "08B Zone" of Aragon 2008 - 2031 Spain 100% In operation Full consolidation Intangible asset EDAR 7B Construction, operation and maintenance of the wastewater treatment plant "07B Zone" of Aragon 2011 - 2031 Spain 100% In operation Full consolidation Intangible asset IDAM Fouka Construction, operation and maintenance of the sea water desalination plant in Tipaza 2008 - 2036 Argelia 26% In operation Equity method Financial asset PTAR Atotonilco Construction, operation and maintenance of the wastewater treatment plant in Atotonilco 2010 - 2035 Mexico 24% In operation Equity method Financial asset WWTP Mundaring Construction, operation and maintenance of the wastewater treatment plants in Mundaring 2011 - 2048 Australia 25% In operation Equity method Financial asset PTAR La Chira Construction, operation and maintenance of the wastewater treatment plants in La Chira 2011 - 2037 Peru 50% In operation Equity method Financial asset Red de saneamiento en Andratx Construction, operation and maintenance of the wastewater treatment plants in Andratx 2009 - 2044 Spain 100% In operation Full consolidation Intangible asset Port City WaterDesign, construction, financing, operation and maintenance of a water treatment plant and storage reservoirs in Saint John2016 - 2048 Canada 40% In operation Equity method Financial asset Sercomosa Public-private company whose principal activity is the water supply to Molina de Segura 1998 - 2040 Spain 49% In operation Equity method Intangible asset SomajasaPublic-private company to manage integrated water cycle of public services in some relevant Municipalities of Province of Jaen2007 - 2032 Spain 60% In operation Equity method Intangible asset Gesba Water supply service in Andratx and Deiá (Mallorca) 1994 - 2044 Spain 100% In operation Full consolidation Intangible asset Costa Tropical Integrated water cycle service in Costa Tropical (Granada) 1995 - 2045 Spain 49% In operation Proportional integration Intangible asset Boca del Rio Integrated water cycle of public services in Boca del Rio ( Veracruz ) 2018 - 2047 Mexico 70% In operation Full consolidation Intangible asset Shuqaiq 3Development, design, financing, construction, commissioning, operation and maitenance of SWRO plant2019 - 2046 Saudi Arabia 10% In operation Equity method Financial asset Veracruz Integrated water cycle of public services and wastewater treatment in Veracruz and Medellin 2016 - 2046 Mexico 100% In operation Full consolidation Intangible asset Los CabosContract for Engineering, executive project, procurement, construction, start-up and operation of the Desalination Plant of Agua de Mar de Cabos San Lucas, municipality of Los Cabos2023 - 2048 Mexico 50% Under construction Equity method Financial asset Madinah 3Development, design, financing, construction, commissioning, operation and maitenance of ISTP plant2022 - 2049 Saudi Arabia 35% In operation Equity method Financial asset Buraydah 2Development, design, financing, construction, commissioning, operation and maitenance of ISTP plant2022 - 2049 Saudi Arabia 35% In operation Equity method Financial asset Tabuk 2Development, design, financing, construction, commissioning, operation and maitenance of ISTP plant2022 - 2049 Saudi Arabia 35% In operation Equity method Financial asset CasablancaDesign, financing, construction, operation and maitenance in Public-Private Partnership, of a desalination plant in the Gran Casablanca area2024 - 2054 Morocco 50% Under construction Equity method Financial asset SaneparProvision of sanitary sewerage services in the municipalities of the Western Microregion of Paraná (Lot 2)2025 - 2049 Brazil 100% In operation Full consolidation Both methods CESAN – Brazil - Lot BProvision of sanitary sewerage service in municipalities of the southeastern region of Brazil – Espírito Santo (Lot B)2025 - 2048 Brazil 100% In operation Full consolidation Both methods PernambucoOperation of water supply and sanitary sewerage services in the municipalities of the RMR-Pajeú microregion (MRAE-II)2026 - 2061 Brazil 50% In operation Equity method Intangible assetPeriod 54

A C C I O N A H 1 2 0 2 6 R E S U L T S

INFRASTRUCTURE – CONCESSIONS UNDER CONSTRUCTION

CALENDAR

Country Project 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035Type of

AssetPeriod

(Construction +

Operation)Year

of maturity

Brazil Line 6 Financial asset 24 years (2020 -2044) 2044 USA I10 Both methods 57 years (2024 -2081) 2081 USA Fargo Financial asset 35 years (2021 -2056) 2056 Chile La Serena Financial asset 20 years (2022 -2042) 2042 USA SR 400 Intangible asset 56 years (2025 -2081) 2081 New ZealandNorthland Corridor Financial asset 32 years (2026 -2058) 2058 Peru Peripheral Ring Road Both methods 60 years (2024 -2084) 2084 PeruLT Poroma -Colectora LT San José -Repartición (Arequipa) LT San Isidro (Bella Unión) -Pampa (Chala)Financial asset 34 years (2024 -2058) 2058 PeruLT Reque -Nueva Carhuaquero LT Nueva Tumbes -TumbesFinancial asset 34 years (2022 -2056) 2056 Peru LT ICA -Poroma LT Cáclic -Jaén NorteFinancial asset 34 years (2023 -2057) 2057 Peru ATN3 (LT Machupicchu – Quencoro -Onocora -Tintaya)Financial asset 33 years (2025 -2058) 2058 Australia Central West Orana Financial asset 35 years (2024 -2059) 2059 Morocco Casablanca Financial asset 30 years (2024 -2054) 2054 Mexico Los Cabos Financial asset 25 years (2023 -2048) 2048 Spain Carreteras de Aragón Financial asset 26 years (2023 -2049) 2049 Australia East Rockingham n.m. n.m. n.m.

Construction period

Start of operation 55

A C C I O N A H 1 2 0 2 6 R E S U L T S

68%13%19%

Green SL OtherFinancing carried out in 2026 according to SIFF

€13,020m€10,608m

Green/Sust. Linked Corporate Debt 81% Green/Sust. Linked Corporate Debt vs Total Gross Corporate DebtType of Financing2026

Instruments (#)Outstanding

Instruments (#)2026

Amount ( €m) Total Outstanding Amount ( €m)

Green

FinancingConventional 4 88 60 5,729

Conventional +

Impact3 20 97 4,087

Sustainability -

LinkedConventional 0 0 0 0

Conventional +

Impact 1 21 50 3,869 Total 8 129 207 13,685 ACCIONA has updated its Sustainable Impact Financing Framework (SIFF) by incorporating Blue Finance through alignment with th e IFC Guidelines for Blue Finance and the ICMA Blue Bond Principles, while also updating the framework to the latest market standards. The revised approach expands the company’s Dual Impact model to cover both green and blue activities, reinforces transparency and reporting commitments, and lays the groundwork for the future integration of climate adaptation and resilience financing

FIRST APPLICATION CASES

-Sustainable finance structure: Financing for three major water and sanitation concessions in Brazil – Sanepar , CESAN and Paraíba – under ACCIONA’s Sustainable Finance Framework.

-Investment and scope : The projects represent a combined planned investment of approximately €1.13 billion, covering 141 municipalities through conc essions of between 22 and 25 years.

-Expected impact : Expansion and improvement of sanitation services for approximately 2.05 million people: around 323,800 in Sanepar , 250,000 in CESAN and 1.7 million in Paraíba.Sustainable Impact Finance Framework (SIFF) Expanded to Include Blue Finance and Climate AdaptationSUSTAINABLE FINANCE Gross Corporate Debt

HIGHLIGHTS H1 - 2026

56

A C C I O N A H 1 2 0 2 6 R E S U L T S

SUSTAINABLE FINANCE

ESG Ratings

INTERACCIONES CON RATINGS

Rating Agency Rating Scale Score Ind Average Industry Score Ind Average Industry 0 to 100 84 41 Elec. Utilities n.a. n.a. n.a.

D- to A A B Construction B C Utilities 100 to 0 20.2 Med Risk 32.3 High Risk Multi Utilities 12.2 Low Risk 32.4 High Risk Renewable Power CCC to AAA AAA A Utilities n.a.

D- to A+ B Prime C Construction A- Prime B-Renewable

Electricity

0 to 100 85 Premium n.a.Roads and

Railways

Construction88 Premium n.a.Electricity, gas, steam, and air -

conditioning

supply

Assessment in progress – submission deadline in September 2026Assessment in progress. Next assessment in August -September

2026

Pending analyst review – expected in

July-August 2026

57

A C C I O N A H 1 2 0 2 6 R E S U L T S

06

A P P E N D I X ( I I )

A C C I O N A E N E R G Í A H 1 2 0 2 6 R e s u l t s

A C C I O N A H 1 2 0 2 6 R E S U L T S

Consolidated production variation (GWh)ACCIONA ENERGÍA: OPERATING RESULTS Key figures H1 2026 -298 MWConsolidated capacity variation (MW) +4.1%EBITDA evolution (€m)

-16.5%

(Million Euro) H1 2026 H1 2025 Chg. (€m) Chg. (%) Generation Spain 239 358 -119 -33.2% Generation International 447 405 42 10.3% Intragroup adjust., Supply & Other 601 705 -104 -14.7% Revenues 1,288 1,469 -181 -12.3% Generation Spain 88 186 -99 -52.9% Generation International 301 290 11 3.9% Intragroup adjust., Supply & Other -1 -12 11 88.3% EBITDA from Operations 388 464 -77 -16.5% Generation Margin (%) 56.7% 62.4% EBITDA from Asset Rotation 0 443 -443 n.m.

EBITDA 388 908 -520 -57.3%

59

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: NET FINANCIAL DEBT

Net financial debt breakdown (€m) Debt breakdown by nature Gross financial debt – Level Gross financial debt – Currency Gross financial debt – Interest rate Corporate debtAverage debt maturity (years) Av. maturity Credit Lines (years)Average cost of debt

Project

Debt

Corporate

Debt

60

A C C I O N A H 1 2 0 2 6 R E S U L T S

ACCIONA ENERGÍA: DEBT MATURITY & LIQUIDITY

Liquidity and debt principal maturity schedule (€m)

2,832

CashAvailable

facilities

487752

459

1125966211,447

61

A C C I O N A H 1 2 0 2 6 R E S U L T S

S P A N I S H C O N S O L I D A T E D O U T P U T 2 0 2 2 -2 6 ( T W H )

84% Contracted vs. WholesaleCOMMERCIAL POLICY/HEDGES SPAIN 80% 78% 80% 77%

8.4 TWh

€71

MWh€158

MWh€102

MWh€79

MWh €60

MWh€95

MWh€89

MWh€62

MWh €55

MWh€66

MWh€121

MWh€70

MWh

~€55 -60

MWh~€70

MWh~€95 -100

MWh~€55 -60

MWh~8 TWh10.1 TWh11.1 TWh

~€55 -60

MWh~€100 -105

MWh~€55 -60

MWh~8 TWh

~€60

MWh Note: Captured prices include estimated discounts based on the production profiles of individual technologies.62

A C C I O N A H 1 2 0 2 6 R E S U L T S

Notes: (1) Presence in 22 countries: Operational and under construction generation assets (20), energy services company (1) and where we have own employees or participated companies’ employees (2) (2) Acquisition of Eqinov in 2022, specialist provider of corporate energy efficiency and energy management services in FranceWith presence in 22 countries & 14.7 GW of total installed capacity in H1 2026 (1)

Total Installed

capacity

14.7 GW

Total

Production

14,051 GWh4.3GW 0.5 GW

U S A ( 2.9 G W )

S P A I N ( 4 . 8 G W )

( 0 . 6 G W )

A U S T R A L I A ( 2 . 0 G W )

C H I L E ( 0 . 9 G W )M E X I C O ( 1 . 5 G W )O T H E R A M E R I C A S

( 1 G W )

R E S T O F T H E W O R L D

( 1 . 1 G W ) 64 MW0.1GW

0.5 GW

0.1 GW

1.5 GW0.4 GW

0.7 GW1.3 GW

64 MW

1.1 GW

0.4GW 0.3GW

0.6 GW0.3 GW

MW added in H1 2026

1.3 GW

190 MW0.5GW

Pedro Corto 20 MW San José 178 MW

-448 MW

Net variation in total installed capacity in the last

12 months

+245 MW

Total MWs added in H1 2026Total Consolidated

capacity

13.1 GW

-298 MW

Net variation in total consolidated capacity in the last

12 months

Consolidated

Production

12,535 GWh

R E S T O F E U R O P E

(2)

GLOBAL REACH ACROSS 5 CONTINENTS

0.5 GW2 MW

Senda y Camino 35 MW Kalayaan II 12 MW OnshoreWind SolarPV Hydro Biomass CSP Battery st orage 63

A C C I O N A H 1 2 0 2 6 R E S U L T S

UNDER CONSTRUCTION & SECURED PROJECTS

1. Capacity constructed, not equivalent to plant COD; subject to change depending on business development progress(1)MW Scheduled MW Add. per year Country Technology Asset name % ANE stakeTotal project

capacityAdded

2026Currently under

const.2026 2027 2028 Details Croatia PV Promina 100% 190 190 67 124 Croatian renewable auction Dominican Rep. PV Pedro Corto 51% 83 20 20 FIT Dominican Rep. PV Baní Solar 100% 200 80 120 FIT South Africa Wind Zen 51% 100 100 83 18 Private PPA South Africa Wind Bergriver 51% 94 94 94 Private PPA Spain Wind Senda y Camino 100% 35 35 35 Private PPA Spain BESS Hibridación Baterías FV Bolarque I 100% 20 20 Energy sales in the wholesale market (arbitrage) .

Spain BESS Hibridación Baterías El Cuadrón 100% 13 13 Energy sales in the wholesale market (arbitrage) .

Philippines Wind Kalayaan 2 100% 101 12 89 83 18 Philippines renewable auction Sep 25 Philippines PV Daanbantayan 100% 181 131 50 Philippines renewable auction Sep 25 Thailand Wind AC8 50% 90 90 21 69 PPA with EGAT Peru PV San José 100% 178 178 178 Private PPA USA PV Fleming County Solar 100% 235 235 Private PPA Italy PV Panbianco 100% 101 101 Italian FER -X auction Sep 25 Italy PV Benante 100% 50 50 Italian FER -X auction Sep 25 Chile BESS Malgarida 100% 200 200 200 Private PPA Chile BESS BESS Hibridación El Romero 100% 196 196 Private PPA Total 2.067 245 763 686 1.148 170 64

A C C I O N A H 1 2 0 2 6 R E S U L T S

CAPEX & COMMODITY PRICE EVOLUTION

z zRepresentative CAPEX costs in the market (€m/MW, €m/MWh for BESS)Commodity price inflation (indexed to 100) 1. Capex costs do not include development costs/fees(1)

0100200300400500600700

050100150200250300

Jan-21

Mar-21

May-21

Jul-21

Sep-21

Nov-21

Jan-22

Mar-22

May-22

Jul-22

Sep-22

Nov-22

Jan-23

Mar-23

May-23

Jul-23

Sep-23

Nov-23

Jan-24

Mar-24

May-24

Jul-24

Sep-24

Nov-24

Jan-25

Mar-25

May-25

Jul-25

Sep-25

Nov-25

Jan-26

Mar-26

May-26

Jul-26

LithiumCopper, Aluminium, Steel Rebar & Polysilicon Copper Aluminum Steel Rebar Polysilicon Lithium0,550,60 0,62 0,500,46 0,48 0,491,091,201,35 1,35 1,37 1,39 1,39 0,800,900,950,89 0,92 0,95 0,96

0,28 0,25

0,14 0,14

Pre-COVID 2020 Feb 2022 Dec 2022 Dec 2023 Dec 2024 Dic 2025 Jun 2026 Solar PV Wind Solar PV - US BESS 65

A C C I O N A H 1 2 0 2 6 R E S U L T S

ENERGY RESOURCE IN CONTEXTP50 Deviation

The dotted lines represent the historical cumulative deviations in renewable resource availability over the course of the yea r.

While cumulative deviations can be substantial during the early months of the year, deviations of opposite signs across diffe rent geographies tend to balance each other as the year progresses.

Consequently, year -end cumulative deviations are generally much more contained.

In the current year, renewable resource conditions have been favorable , averaging above the P50 level. As the year has progressed, the average deviation has gradually moderated to 2.3%.

Assuming resource availability follows the P50 profile during the second half of the year, the cumulative deviation for the f ull year is expected to close at approximately +1.5%.Cumulative Resource Deviation vs. P50 Throughout the Year 66

A C C I O N A H 1 2 0 2 6 R E S U L T S

INSTALLED CAPACITY

Installed MW (30 June 2026)

Total Consolidated Eq. accounted Net Spain 4,794 4,266 252 4,364 Wind 4,284 3,770 246 3,864 Hydro 64 64 0 64 Solar PV 333 318 6 324 Biomass 111 111 0 109 Storage 2 2 0 2 International 9,905 8,861 368 8,405 Wind 5,515 5,062 73 4,517

CSP 64 64 0 48

Solar PV 4,135 3,545 295 3,650 Storage 190 190 0 190 Total 14,699 13,127 620 12,768 67

A C C I O N A H 1 2 0 2 6 R E S U L T S

EQUITY ACCOUNTED CAPACITY

Proportional figures (30 June 2026)

MW GWh EBITDA (€m) NFD (€m)

Wind Spain 246 270 5 -14 Wind International 73 93 4 -10 Australia 31 35 0 -10 Vietnam 42 57 4 0

USA 0 1 0 0

Solar PV 301 243 3 105 Total equity accounted 620 606 12 81 68

A C C I O N A H 1 2 0 2 6 R E S U L T S

EQUITY ACCOUNTED CONTRIBUTION TO EBITDA

1. Share of pre -tax profit (1)

(1)(1)

(Million Euro) H1 2026 H1 2025 Chg. (€m) Chg. (%) Spain 0 6 -7 -104.3% International -9 -1 -8 n.m.

Egypt 2 2 0 Mexico -8 -2 -6 Australia 0 0 0 Vietnam -2 0 -2 Thailand -1 0 -1 Total Generation EBITDA equity accounted -9 6 -15 n.m.

Others 0 0 0 Total EBITDA equity accounted -9 6 -15 n.m.

69

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SPAIN –ACHIEVED PRICES

Consolidated Achieved price (€/MWh) Revenues (€m)

production

(GWh)Market Rinv+Ro Banding Total Market Rinv+Ro Banding Total

H1 2026

Regulated 900 47.8 48.1 -9.2 86.7 43 43 -8 78 Wholesale - hedged 2,021 53.9 53.9 109 109 Wholesale - unhedged 1,119 47.0 47.0 53 53 Total - Generation 4,040 50.6 10.7 -2.0 59.3 204 43 -8 239

H1 2025

Regulated 1,051 66.6 15.7 44.1 126.3 70 16 46 133 Wholesale - hedged 2,534 63.3 63.3 160 160 Wholesale - unhedged 843 77.2 77.2 65 65 Total - Generation 4,428 66.7 3.7 10.5 80.9 295 16 46 358

Chg. (%)

Regulated -14.4% -31.4% -41.2% Wholesale - hedged -20.3% -14.9% -32.1% Wholesale - unhedged 32.8% -39.1% -19.2% Total - Generation -8.8% -26.7% -33.2% 70

A C C I O N A H 1 2 0 2 6 R E S U L T S

WIND –DRIVERS BY COUNTRY

1. Prices and load factors for consolidated MWs do not include previous years’ regularizations 2. 1,211 MW located in the US, including solar PV and wind assets, additionally receive a “normalized” PTC of $31.5/MWh, not included in the reported figure(2) Wind prices (€/MWh) and Load factors (%) (1)

Chg. (%)

Av. price (€/MWh) LF (%) Av. price (€/MWh) LF (%) Av. price (€/MWh) Spain Average 55.5 21.8% 70.0 21.2% -20.7% Spain - Regulated 68.3 94.0 -27.3% Spain - Not regulated 52.6 63.0 -16.5% Canada 32.8 27.8% 38.8 24.6% -15.5%

USA 23.8 26.5% 23.3 27.9% 2.3%

India 37.4 22.3% 44.9 25.8% -16.7% Mexico 72.2 41.8% 72.8 39.7% -0.8% Costa Rica n.a. n.a. 112.7 67.9% n.m.

Australia 43.9 24.5% 44.6 24.5% -1.4% Poland 109.8 20.6% 82.4 22.1% 33.3% Croatia 120.7 25.9% 122.0 27.4% -1.0% Portugal 60.2 24.4% 71.7 25.6% -16.0% Italy 140.6 17.1% 148.3 16.5% -5.2% Chile 78.0 22.9% 53.9 27.9% 44.6% South Africa 92.0 24.9% 85.525% 7.7% Peru n.a. n.a. 31.1 52.0% n.m.H1 2026 H1 2025 71

A C C I O N A H 1 2 0 2 6 R E S U L T S

OTHER TECHNOLOGIES –DRIVERS BY COUNTRY

1. Prices and load factors for consolidated MWs and do not include previous years’ regularizations 2. 1,211 MW located in the US, including solar PV and wind assets, additionally receive a “normalized” PTC of $31.5/MWh, not included in the reported figure Other technologies prices (€/MWh) and Load factors (%) (1)

(2)

Chg. (%)

Av. price (€/MWh) LF (%) Av. price (€/MWh) LF (%) Av. price (€/MWh)

Hydro

Spain 59.6 35.0% 97.8 36.1% -39.1%

Biomass

Spain 140.1 80.0% 152.8 78.0% -8.3%

Solar Thermoelectric

USA 183.5 19.6% 194.6 16.7% -5.7%

Solar PV

South Africa 189.7 17.6% 171.4 21.4% 10.7% Chile 78.0 15.1% 53.9 15.7% 44.6% Ukraine 50.0 10.0% 113.8 13.4% -56.0%

USA 25.2 18.4% 25.4 18.1% -0.5%

Dominican Rep. 77.0 14.7% 95.8 18.5% -19.6% Australia 37.8 18.4% 17.9 20.2% 110.4% India 29.2 21.7% 26.8 21.6% 9.0% Spain 33.3 18.4% 43.1 17.3% -22.8% Portugal 19.9 18.6% 36.3 15.9% -45.1%H1 2026 H1 2025 72

A C C I O N A H 1 2 0 2 6 R E S U L T S

OUTSTANDING FINANCING

ESG RATINGS(1)SUSTAINABLE FINANCE & ESG RATINGS

SUSTAINALYTICS: “Top Rated ESG Company” global, by industry and region Sustainalytics recognizes ACCIONA Energía as one of the companies that best manages ESG risks, compared to companies in its industry and region, with an ESG Risk Rating score of 12.6 (Low Risk). 11th utility out of 637 worldwide.

ECOVADIS: Platinum Distinction Ecovadis is the leading global standard for assessing sustainability across supply chains, covering environmental, labor and human rights, ethics, and sustainable procurement criteria. The company achieved a score of 88 out of 100 (+6 points versus its previous assessment), earning the Platinum distinction and ranking within the top 1% of companies in its sector .Types of FinancingH1 2026

Instruments Live

InstrumentsH1 2026

Amounts

(€m) Total

Amounts

(€m) (#) (#)

Green

FinanceGreen UoP -- 8 -- 2,774 Green UoP+Local Impact -- 6 -- 1,979

Sustainable

FinanceSustainability -Linked(SL) -- -- -- --

SL+Local Impact -- 2 -- 950 Total -- 16 -- 5,703 (1) Corporate debt. Project Finance not included

ACCIONA ENERGÍA

Rating Agency Rating scale Score Industry Average Industry D-a A B B Electric utilities 100 a 012.6

Low Risk32.6

High riskRenewable energy

D-a A+A-

PrimeB Renewable energy 0 a 10088 Platinumn.a.Electricity, gas, steam and air conditioning

supply

0 a 100 84 n.a. Utilities 73

A C C I O N A H 1 2 0 2 6 R E S U L T S

SPAIN – MARKET OVERVIEW

Pool price evolution(1) (€/MWh) Spanish production mix and hydro reserves evolutionElectricity demand

Commodities

1. Pool price Jan -Dec 2026: Actual prices until 9 of july 2025 and futures for the rest of the year (Closure date 08/07/2025).20% 13% 6%

23%22%15%1%Nuclear

Combined cycle

Coal

Cogeneration & waste

Wind

Solar

Hydropower

Renewable thermal2026Renewables:

62%-19,36%96,7108,3

16,972,6

61,075,7

58,677,9

71,7

16,454,287,593,591,093,695,9

61,8

49,8

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec2025 2026 Jan-Jun 25 Jan-Jun 26

118120

117117118118119119120120121

10.00012.00014.00016.00018.00020.00022.00024.000

Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec TWhGWh2025 2026 Jan-Jun 25 Jan-Jun 26

+1.7%

20304050607080

Oct Nov

Dec Jan

Feb Mar

Apr May

Jun Jul

Aug Sep% Hydro reserves

2019-2020 2020-2021

2021-2022 2022-2023

2023-2024 2024-2025

2025-2026 Average last 5 years80100120140160180200

020406080100120

Jan-24

Feb-24

Mar-24

Apr-24

May-24

Jun-24

Jul-24

Aug-24

Sep-24

Oct-24

Nov-24

Dec-24

Jan-25

Feb-25

Mar-25

Apr-25

May-25

Jun-25

Jul-25

Aug-25

Sep-25

Oct-25

Nov-25

Dec-25

Jan-26

Feb-26

Mar-26

Apr-26

May-26

Jun-26CoalTTF NBP CO2 Brent

BRENT ($/BARRIL) GAS TTF (€/MWh) CO2 (€/TON) NBP Coal API ARA2 ($/ton)

74

A C C I O N A H 1 2 0 2 6 R E S U L T S

INTERNATIONAL – MARKET OVERVIEW

Power markets

Exchange ratesElectricity demand (GW)

Commodities

04080120160200240280

Jul-24

Aug-24

Sep-24

Oct-24

Nov-24

Dec-24

Jan-25

Feb-25

Mar-25

Apr-25

May-25

Jun-25

Jul-25

Aug-25

Sep-25

Oct-25

Nov-25

Dec-25

Jan-26

Feb-26

Mar-26

Apr-26

May-26

Jun-26 SD/MWh -A D/MWh

ME ICO (Reynosa) - SD/MWh SA (ERCOT South Hub ) - SD/MWh CHILE (Polpaico) - SD/MWh A STRALIA (Victoria) - A D/MWh

0,901,001,101,201,301,401,501,601,701,80

jul-24

ago-24

sep-24

oct-24

nov-24

dic-24

ene-25

feb-25

mar-25

abr-25

may-25

jun-25

jul-25

ago-25

sep-25

oct-25

nov-25

dic-25

ene-26

feb-26

mar-26

abr-26

may-26

jun-26

E RO/ S DOLLAR E RO/D LAR A STRALIANO

515253545556575

Jul-24

Aug-24

Sep-24

Oct-24

Nov-24

Dec-24

Jan-25

Feb-25

Mar-25

Apr-25

May-25

Jun-25

Jul-25

Aug-25

Sep-25

Oct-25

Nov-25

Dec-25

Jan-26

Feb-26

Mar-26

Apr-26

May-26

Jun-26Monthly Demand (GW)

ERCOT ( SA)ME ICO A STRALIA CHILE

EUR/USD EUR/AUD

2024-H2 2025-H1 1.091 1.689

2025-H2 2026-H1 1.165 1.714

Chg. (%) -6% -1%

EUR/USD EUR/AUD

2024-H2 2025-H1 1.179 1.791

2025-H2 2026-H1 1.142 1.651

Chg. (%) 3% 9%Average

Closing

75

A C C I O N A H 1 2 0 2 6 R E S U L T S

H 1 2 0 2 6 – J a n u a r y – J u n e

R E S U L T S

P R E S E N T A T I O N30th J u l y 2 0 2 6A C C I O N A H 1 2 0 2 6 R E S U L T S