Can costs vary depending on the purpose of the drawdown?

Yes, the cost will vary depending on the purpose for which the drawdown is used in the Payment Line. The applicable interest rates are as follows:

• Wages and salaries: 0.50%, with a repayment term of 1 month (maximum 12 drawdowns per year).
• Social Insurance contributions: 0.50%, with a repayment term of 1 month (maximum 12 drawdowns per year).
• VAT: 1.50%, with a repayment period of 3 months (maximum 4 drawdowns per year).
• IRPF (personal income tax): 1.50%, with a repayment period of 3 months (maximum 4 drawdowns per year).
• Suppliers and service providers: 1.50%, with a repayment term of 3 months (no drawdown limit).
• Corporate Income Tax: 3.00%, with a repayment term of 6 months (maximum 1 drawdown per year).

This percentage shall be applied to the amount of the drawdowns made.