Ethical Code: Corporate Ethical Values and Principles

1. Commitment and Respect for Current and Applicable Legislation

Current and applicable legal regulations must be respected and complied with at all times in each of the situations during our activities.

No relationship or commercial activity will be established with anyone who has a link to and/or promotes illegal commercial or professional activities.

2. Respect for Human Rights

We will contribute to the respect, protection, and promotion of human rights in all the organization's actions, firmly condemning any type of forced labor or child labor.

3. Good Faith and Honesty

Professional and commercial relationships will be established based on clarity, objectivity, seriousness, and honesty, avoiding illegal, unethical, or fraudulent behavior.

4. Respect and Commitment to the Confidentiality of Personal Data

Confidentiality of personal data accessed due to our professional activity must be maintained at all times, even after it has ended. It is essential to implement the necessary security measures to protect confidential or personal data of our own and of third parties.

5. Respect and Equal Treatment

Relationships based on respect, participation, equity, and collaboration will be promoted, fostering a respectful work environment to achieve a positive work climate.

No type of harassment, abuse, intimidation, lack of respect, or consideration will be tolerated in the organization.

No discrimination will be allowed based on sex, age, religion, nationality, or any other circumstance protected by law.

6. Anti-corruption and Bribery Policy

No corruption, bribery, or influence peddling will be accepted to carry out professional activity, whether with the public administration or in the private sphere.

Gifts and favors to or from collaborators are not allowed under any circumstances, except for customary or courtesy commercial practices whose value is symbolic.

7. Prevention of Occupational Risks

Compliance with the current and applicable legislation on occupational risk prevention will be ensured at all times.

8. Compliance with Tax and Social Security Matters

Any illicit practice that involves the unlawful avoidance of tax payments to the relevant Public Treasury and Social Security will be avoided.

9. Transparency in Financial and Accounting Data

Economic, financial, and patrimonial information must be reflected faithfully, in accordance with generally accepted accounting principles and applicable international financial reporting standards.

10. Commitment and Respect for the Environment

Responsible attitude towards the environment will be ensured, as well as commitment to comply with environmental legislation and rational use of resources. Therefore, we avoid committing any act that degrades the environment.

11. Conflict of Interest

All decisions will be based on the maximum interest for the organization and not on personal interest. Our decisions will be based on professional criteria and not on personal benefits. In case of a conflict of interest, it will be reported to the organization.

12. Supervision

To ensure full compliance with this Ethical Code, it must be shared and known by the entire organization, and its compliance must be verifiable when required.