With regard to the recent publication of the Provincial Decrees approved in each Historical Territory approving the new withholding tax tables applicable to employment income as of 1 January 2023, we attach the aforementioned Provincial Decrees.

Álava.. Provincial Decree 51/2022, of the Council of the Provincial Government of 27 December,
Bizkaia. Provincial Decree 161/2022, of 27 December, of the Provincial Council of Bizkaia,
Gipuzkoa. Provincial Decree 23/2022, of 27 December.