To estimate the Net Debt / EBITDA ratio for Acciona S.A. for 2022 (using the fiscal year ending 2022-12-31, which uses data provided for 2022-01-01 to 2023-01-01), we follow the standard financial methodology:

**1. Calculate Net Debt:**
Net Debt = (Noncurrent Financial Debt + Current Financial Debt) - Cash and Cash Equivalents
*   **Noncurrent Financial Debt:**
    *   Participaciones Preferentes, Obligaciones... (Noncurrent): 3,101,000,000 EUR
    *   Noncurrent portion of noncurrent loans: 2,624,000,000 EUR
    *   Noncurrent lease liabilities: 439,000,000 EUR
    *   *Total Noncurrent Debt:* 6,164,000,000 EUR
*   **Current Financial Debt:**
    *   Participaciones Preferentes, Obligaciones... (Current): 1,139,000,000 EUR
    *   Current loans received: 553,000,000 EUR
    *   Current lease liabilities: 72,000,000 EUR
    *   *Total Current Debt:* 1,764,000,000 EUR
*   **Gross Financial Debt:** 6,164,000,000 + 1,764,000,000 = 7,928,000,000 EUR
*   **Cash and Cash Equivalents:** 2,360,000,000 EUR
*   **Net Debt:** 7,928,000,000 - 2,360,000,000 = 5,568,000,000 EUR

**2. Calculate EBITDA:**
EBITDA = Profit/Loss from Operating Activities + Depreciation, Amortization, and Variation of Provisions
*   Profit/Loss from Operating Activities (2022-01-01 to 2023-01-01): 1,334,000,000 EUR
*   Dotacion Amortizacion YVariacion De Provisiones: 762,000,000 EUR
*   **EBITDA:** 1,334,000,000 + 762,000,000 = 2,096,000,000 EUR

**3. Calculate Net Debt / EBITDA Ratio:**
Ratio = 5,568,000,000 / 2,096,000,000 ≈ 2.6565

<answer>2.6565</answer>