Fiscal Year 2025 (from 01 July 2024 to 30 June 2025)
In accordance with section Primero.4 of Additional Provision Eleven (hereinafter, AP 11th) of Law 22/2015, of July 20, Law on Auditing Accounts (hereinafter, LAC), the entity EBSCO Subscription Services España S.L., (hereinafter, EBSCO España), headquartered at Avenida de Manoteras, 26, 1a, Hortaleza, 28050, Madrid, a subsidiary of EBSCO Industries, Inc. (hereinafter, EBSCO), is required to publish and make accessible a report on corporate income tax or taxes of an identical or similar nature at the consolidated level of the ultimate parent company for fiscal year 2025, given that:
- EBSCO España is an entity subject to Spanish law, medium-sized or large, according to the thresholds set out in Article 3 of the LAC, and
- EBSCO is the ultimate parent company, not subject to the law of an EU Member State, of a group whose consolidated annual net turnover exceeded €750,000,000 in each of the last two consecutive fiscal years according to its consolidated financial statements.
To comply with this obligation, EBSCO España has requested EBSCO to provide all the information required by the 11th Additional Provision of LAC. However, this information has not been provided to EBSCO España because the group information was not yet available at the time of preparing and filing the Annual Accounts of this entity.
Therefore, EBSCO España has prepared the report on corporate tax required by AP 11th of the LAC, considering only the information of EBSCO in Spain, available at the time of filing its Annual Accounts for the fiscal year 2025, without prejudice to the fact that the definitive information will be included in the report on corporate tax of the entire group that will be published in another EU Member State, within the 12-month period provided for in Directive 2021/2101, which amended Directive 2013/34/EU as regards disclosure of income tax information by certain undertakings and branches.
Content of the Corporate Income Tax Report
Section 1. General information
| Name of the ultimate parent of the group / of the standalone undertaking | EBSCO Industries, Inc., & Subsidiaries |
| Country where the ultimate parent has its registered office | United States |
| Financial Year – start date | 01/07/2025 |
| Financial Year – end date | 30/06/2025 |
| Reporting currency | US Dollar |
| Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Part B and C, of Annex III to Directive 2011/16/EU (yes/no)? | Yes |
Section 2. Overview of information on a country-by-country basis (no information has been omitted)
| Tax jurisdiction | Currency | Country code | Revenues | Profit (loss) before income tax | Income tax paid – on cash basis | Income tax accrued – current year | Accumulated earnings | Number of employees |
|---|---|---|---|---|---|---|---|---|
| Spain | USD | ES | 53.215.640 | 1.267.771 | 257.026 | 287.109 | 2.918.519 | 40 |
| Spain | EUR* | ES | 45.291.831 | 1.079.000 | 218.755 | 244.358 | 2.483.951 | 40 |
Section 3. List of subsidiaries and activities
table
| Member State of tax jurisdiction | Country code | Name of each subsidiary undertaking in the Member State or tax jurisdiction | Brief description of the nature of activities in the Member State or tax jurisdiction |
|---|---|---|---|
| Spain | ES | EBSCO Subscription Services Espana S.L. | Sales, Marketing or Distribution |