Paz Corp S.A. ISFUT Information

Dear Participants,

Depósito Central de Valores (DCV) informs you that Paz Corp S.A. (hereinafter, indistinctly, "Paz" or the "Corporation"), on the occasion of the matters approved at the General Shareholders' Meeting held on April 29, 2025 at 8:30 a.m. (the "Meeting"), makes available to its shareholders the following information regarding the Substitutive Tax for Final Taxes regime, with respect to the accumulated profits in the Corporation's taxable profits fund ("ISFUT"). This optional regime was valid until the last business day of April 2022 for the balance of the accumulated profit that had not been taxed by December 31, 2021, and registered in the Corporation's FUT (taxable profits fund) registry on December 31, 2016.

For this, Paz informs its shareholders of the following regarding the ISFUT regime and the procedure to be subject to it:

1. According to provisional article 25 of Law 21210, the Corporation was able to subject its taxable profits accumulated until December 31, 2016, and that had not been taxed with final taxes to the payment of the ISFUT.
2. After the ISFUT has been paid, it is understood that the profits subject to that regime have completely met their final taxation requirements and may be withdrawn or distributed as needed without being subject to the orders of allocation considered in the Income Tax Law ("LIR.")
3. In this regard, and as agreed in the General Shareholders' Meeting held on April 20, 2022 ("the 2022 Meeting"), the Corporation subjected part of its accumulated taxable profits that it kept registered for the total amount of M$35,877,657 to the payment of the ISFUT. For filing and paying the ISFUT, Paz has determined a credit effective rate of the first category tax (or "TEF") of 0.2693, which was allocated to the taxable profits subject to this regime. As a result of the above, the ISFUT payment totaled M$4,000,000. Similarly, in the 2022 Meeting, the shareholders agreed that the amounts paid by the Corporation for the ISFUT that will be chargeable to future dividend distributions would have an additional charge associated with the alternative use of funds corresponding to the interest equivalent to the return obtained by the Corporation in the term deposits in pesos taken during the period between May 01, 2022 and the last day of the month before the date set for the payment of the corresponding dividend (the "Charge").
4. Regarding the amount allocated to the ISFUT referred to in item 3 above, the Corporation held M$2,066,075, corresponding to those shareholders that subjected their dividend distribution agreed in the Meeting of 2022 and in the General Shareholders' Meetings of 2023 and 2024 to the ISFUT, due to which the balance of M$1,933,925 is pending for allocation to date.
5. Shareholders who so wish may instruct Paz to pay the dividend to which they are entitled, according to the number of shares registered in their name at midnight of the fifth business day prior to the date set for the payment of the dividend, with the right to benefit from the ISFUT regime, authorizing the Corporation to withhold from such payment a percentage equivalent to the amount of input tax on the profits subject to this regime and which are distributed to the respective shareholder.
6. If shareholders instruct the Corporation to pay the dividend to which they are entitled, chargeable to the profits subject to the ISFUT, the amount to be withheld on the dividend to be paid to those shareholders for the ISFUT will be $2.0872 pesos per share, for their corresponding balance to be distributed. The withholding amount is comprised of the ISFUT paid by the Corporation, equivalent to $1.6724 pesos per share, and the Charge, as agreed by the 2022 Meeting, equivalent to $0.4149 pesos per share.
7. The profits subject to the ISFUT regime that are not fully distributed to the shareholders due to the distribution of dividends approved by the Meeting will be kept registered in the exempt income registry of the Corporation ("REX"). They may be distributed in the following years, as needed, without being subject to the orders of allocation considered in the Income Tax Law. The ISFUT filed and paid by the Corporation, in the part that had not been allocated to the distribution approved by the Meeting, constitutes and will constitute an accounts receivable in their favor, which will be assigned to the dividend distributions agreed later and in the corresponding ratio, for those shareholders of the Corporation that decide to choose to receive dividends chargeable to the balance of the profit subject to the ISFUT and registered in the REX registry. That accounts receivable will be subject to the corresponding Charge according to the calculation formula approved in the 2022 Meeting.
8. The Corporation's shareholders who decide not to opt to receive profits subject to the payment of ISFUT and give instructions to that effect, or who, upon expiration of the aforementioned term, have not sent the instructions indicated in number 6 above, will receive the profits - in the form of a dividend - to which they are entitled in full, without any discounts, and will be subject to the general taxation rules and follow the general imputation orders established in the Income Tax Law. In any case, the payment date of the dividend approved at the Meeting will be May 29, 2025, whether or not the shareholder exercises the option indicated in number 6 above.
9. Finally, we inform you that the shareholders who wish to exercise this power must send the "ISFUT PAYMENT INSTRUCTION FORM" to the Corporation, which will be made available to the shareholders on the following website https://www.paz.cl/GobiernoCorporativo#junta-accionista, and a signed copy of those instructions must be sent to the corresponding email or mail addresses provided by May 22 2025 at 5:00 p.m.

Note: Those shareholders who keep their shares in custody at a brokerage firm (or through a custodian bank) must request that they send the ISFUT Payment Instruction Form, as per the instructions provided in the form.

PAZ CORP instructions form

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Kind regards,
DEPÓSITO CENTRAL DE VALORES S.A.,
DEPÓSITO DE VALORES