Coca-Cola Europacific merges bottling operations in southern Spain

Coca-Cola Europacific Partners Iberia, S.L.U., sole shareholder of Refrescos Envasados del Sur, S.L.U. (REND), has approved the merger by absorption of Lusobega, S.L.U. (LUSO), such that REND will absorb LUSO, which will be dissolved. The operation is communicated in the Official Gazette of the Mercantile Registry (BORME) number 176, dated September 11, 2026, in the Second Section of Announcements and legal notices, under reference BORME-C-2026-4948.

The communication is made in compliance with article 10.1 of Royal Decree-Law 5/2023, of June 28, on structural modifications of commercial companies (RDLME). The announcement, signed in Madrid on September 9, 2026, is subscribed by Coca-Cola Europacific Partners Iberia, S.L.U. as the sole administrator of both companies, represented by Ms. Ana Callol García.

The companies involved

The absorbing company, Refrescos Envasados del Sur, S.L.U., has its registered office at Carretera Nacional IV, Km. 528, in La Rinconada (Seville), with NIF B41809559, and is registered in the Mercantile Registry of Seville, Volume 5837, Folio 179, Page SE-27596.

The absorbed company, Lusobega, S.L.U., has its registered office at Calle Ibaizabal, no. 57, in Galdakao (Bizkaia), with NIF B81762684, and is registered in the Mercantile Registry of Bizkaia, Volume 5392, Folio 197, Page BI-62854.

Effects of the merger

As a result of the operation, REND will absorb LUSO, which will be dissolved, transferring its entire assets as a whole—all elements comprising its assets and liabilities—in favor of REND. The absorbing company, as the universal successor, will be subrogated to all rights and obligations of LUSO.

Rights of shareholders and creditors

Pursuant to the provisions of article 10.1 of the RDLME, it is hereby stated that shareholders and creditors of REND and LUSO have the right to obtain from these companies the full text of the agreement and the merger balance sheets.

• Shareholders and creditors of Refrescos Envasados del Sur and Lusobega may request the full text of the merger agreement.
• They may also request the merger balance sheets of both companies.
• The operation concentrates the bottling business of southern Spain under the control of Coca-Cola Europacific Partners Iberia.

The merger strengthens the position of Coca-Cola Europacific Partners Iberia in the beverage sector by integrating the bottling business of southern Spain and its distribution network under a single company. For the creditors and shareholders of both companies, the publication in the BORME opens the period to exercise their rights and learn the exact terms of the operation, in a move that reorganizes the industrial structure of the bottler in the territory.

Source: Official Gazette of the Mercantile Registry (BORME), no. 176, September 11, 2026, Second Section – Announcements and legal notices (Mergers and acquisitions of companies), page 6166 (official reference: BORME-C-2026-4948).