The tax losses detailed above correspond to the Spanish tax consolidated headed by Wallbox NV. There is no limit to apply these tax losses. Additionally, the unrecognized tax losses of Wallbox USA Inc amount to Euros 71,037 thousand as of June 30, 2026 (Euros 76,587 thousand as of December 31, 2025). Regarding ABL GmbH, the unrecognized tax losses amount to Euros 21,917 as of June 30, 2026 (Euros 21,399 thousand as of December 31, 2025). The unrecognized tax losses of the rest of the subsidiaries amount to Euro 20,538 thousand (Euros 20,169 thousand as of December 31, 2025).

Tax losses may be offset indefinitely in the futu re. The existence of unused tax losses, as well as the lack of track record of generating tax profits, evidences that future taxable profit may not be available to the Group, at least for the near and medium

term, as the Company is early stage. Having considered all evidence available and the current investment phase, management determined that there was insufficient positive evidence to support the fact that it is probable that future taxable profits will be available against which to offset the tax losses. Accordingly, no deferred tax asset is recognized in the financial statements.