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Investor Presentaiton

EU Taxonomy alignment process 2021 Green Bond Comunidad de Madrid • The EU taxonomy is a classification system identifying green economic activities that contribute substantially to one of the European Union's six environmental objectives including climate change. • • In 2022, Comunidad de Madrid has carried out an exercise to asses which proportion of its use of proceeds reported in its second Green Bond (issued in 2021) is aligned with the EU taxonomy. In this regard, Comunidad de Madrid has asked DNV to asses Comunidad de Madrid's 2021 Green Bond Use of Proceeds (Clean Transportation) compliance with the EU Taxonomy and has received a positive assessment. The assessment is limited to the expenditures allocated to the second Green Bond issued in 2021 by the Region and reported in this document. An activity is considered compliant with the EU Taxonomy if: 1. it contributes substantially to one or more of the environmental objectives or enables other activities to make a substantial contribution to one or more of them, 2. it does no significant harm to other environmental objectives, and Taxonomy eligibility Technical screening phase 3. it complies with social and governance Minimum social safeguards compliance safeguards. No Yes Do screening criteria exist for the economic activity? Yes Does the activity substantially contribute to climate change mitigation? Yes No Does the activity meet the Do No Significant Harm requirements? Yes No Does the activity comply with the Minimum Social Safeguards? 75
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