Notice of Dividend Amount • May 8, 2025
Notice of Dividend Amount
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SONAECOM, S.G.P.S., S. A. Head Office: Lugar do Espido, Via Norte, Maia Registered at the Maia Commercial Registry Sole Registry and Tax Id nr. 502 028 351 Share Capital: Euro 230.391.627,38
(Translation from the Portuguese original)
In accordance with legal requirements and pursuant to the decision taken at the Annual Shareholders' General Meeting held today, Sonaecom hereby announces that the dividends related to the year 2024 will be made available for payment to shareholders as from May 20, 2025, through those financial intermediaries holding the shares registry, in the amounts per shares set below. The appointed paying agent is Caixa Geral de Depósitos, S.A.:
| Natural Persons | Corporate Entities | ||
|---|---|---|---|
| Gross Dividend per share | 0.028 € | Gross Dividend per share | 0.028 € |
| Income tax personal (28%)* | 0.00784 € | Income tax personal (25%)* | 0.007 € |
| Net Dividend per share | 0.02016 € | Net Dividend per share | 0.021 € |
* The final withholding tax rate shall be of 35% if the dividends are paid or made available to: (i) accounts in the name of one or more accountholders, acting on behalf of unidentified third parties, unless the effective beneficiary of such dividends is disclosed, in which case the general rules are applicable; or (ii) non-resident entities without a permanent establishment in Portuguese territory, which are domiciled in a country, territory or region subject to a favourable tax regime, according to the list approved by Decree of the Ministry of Finance.
The payment of dividends relating to shares with ISIN code PTSNC0AM0006 will be made through the Central Securities Depositary.
SONAECOM, S.G.P.S., S. A. Head Office: Lugar do Espido, Via Norte, Maia Registered at the Maia Commercial Registry Sole Registry and Tax Id nr. 502 028 351 Share Capital: Euro 230.391.627,38

For the purpose of tax exemption, exemption from withholding tax, or reduction of the withholding tax rate on income tax (IRS/IRC), shareholders should verify their tax situation and provide evidence of all the facts on which these exceptions depend, to the financial intermediary where their shares are registered.
The dividends paid to individual shareholders, resident for tax purposes in Portuguese territory and subject to IRS taxation (Portuguese Personal Income Tax) are subject to a final tax rate of 28%, without prejudice to the option of aggregating the distributed dividends (50% of the amount) with the remaining taxable income, provided that they are obtained outside the scope of business and professional activities.
The dividends paid to corporate shareholders, resident for tax purposes in Portuguese territory and subject to taxation under IRC (Portuguese Corporate Income Tax) are subject to a withholding tax rate of 25%, deductible to the amount of IRC payable, unless the dividends are paid or made available to accounts in the name of one or more accountholders, acting on behalf of unidentified third parties, except when the beneficial owner is identified, in which case the general rules shall apply.
The dividends paid to non-resident shareholders who do not have a permanent establishment in Portuguese territory or, having a permanent establishment, the dividends are not attributable to it, are subject to a final withholding tax (personal income tax at 28% and corporate income tax at 25%).
Sonaecom further informs that its shares will trade ex-dividend as from and including the second business day (May 20, 2025) prior to the payment date.
Maia, May 8, 2025
On behalf of the Board of Directors,
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