AC Residencial SOCIMI returns 2.4 million with two capital reductions

AC Residencial SOCIMI, S.A. will return 0.04 gross euros per share in each of the two capital reductions of 1,194,912.96 euros approved by its general shareholders’ meeting. The agreement is published in the Official Gazette of the Mercantile Registry (Boletín Oficial del Registro Mercantil) no. 215, dated November 10, 2026, Second Section of announcements and legal notices, with the official reference BORME-C-2026-5894. The operation represents a total return of 2,389,825.92 euros across the 29,872,824 shares into which the share capital is divided.

The general meeting held on June 29, 2026, adopted the agreement under the fourth and fifth items of the agenda and communicated it in accordance with article 319 of the Capital Companies Act (Ley de Sociedades de Capital), which requires the publication of the reduction in the Official Gazette of the Mercantile Registry and in a widely circulated newspaper. The announcement was signed in Madrid on November 3, 2026, by the secretary of the board of directors, Francisco Javier López Posadas.

Two reductions of 1,194,912.96 euros each

• Amount of each reduction: 1,194,912.96 euros.
• Combined amount of both: 2,389,825.92 euros.
• Purpose: return of contributions to shareholders, for a gross amount of 0.04 euros per share in each of the two operations.
• Mechanism: reduction of the nominal value of each and every one of the 29,872,824 shares into which the share capital is divided.
• Statutory effect: modification of article 5 of the corporate bylaws to reflect the new capital figure and the new nominal value.

Nominal value drops from 0.68 to 0.64 euros per share

The reduction does not alter the number of shares in circulation, but rather their nominal value. After executing the first reduction, each share will have a nominal value of 0.68 euros; after the second, 0.64 euros. Once both operations are executed, the share capital will be fixed at 19,118,607.36 euros, represented by 29,872,824 registered shares with a nominal value of 0.64 euros each.

The execution period for the agreements is one year from their adoption, meaning the reductions must be materialized before June 29, 2027. To date, the company’s last registry entry reflects a subscribed capital of 21,508,433.28 euros, with registry data on sheet S 8, H M 777203, I/A 26 (20.10.26), according to the announcement published in the Official Gazette of the Mercantile Registry no. 207, dated October 27, 2026.

One month for creditors to object

The publication opens the opposition process provided for in articles 334 and 336 of the Capital Companies Act:

• Creditors whose credits arose before the date of the last reduction announcement and are not yet due may object as long as such credits are not guaranteed.
• The period to exercise this right is one month from the date of the last publication of the announcement.
• Creditors whose credits are already sufficiently guaranteed, pursuant to Article 334.2, are excluded.

A repeated return in the last thirteen months

This is not the first operation of this type. The company already registered identical reductions of 1,194,912.96 euros in October 2025, with a resulting capital of 25,093,172.16 euros according to the Official Gazette of the Mercantile Registry (Boletín Oficial del Registro Mercantil) no. 194, of October 10, 2025; in February 2026, with two reductions that left the capital at 22,703,346.24 euros according to no. 34, of February 19, 2026; and in October 2026. The February 2026 announcement, reference BORME-C-2026-320, corresponded to the meeting of November 4, 2025.

For the shareholder, the agreement consolidates a policy of recurring returns via nominal value reduction: 0.08 gross euros per share on this occasion and a nominal value that decreases from 0.72 to 0.64 euros per share. For the company, the key lies in the calendar: the two reductions must be executed before June 29, 2027 and, during the month following the last publication, unsecured creditors retain the right to object.

Source: Official Gazette of the Mercantile Registry, no. 215, November 10, 2026, Second Section - Announcements and legal notices, page 7317 (official reference: BORME-C-2026-5894).