To estimate the Net Debt / EBITDA ratio for Acciona SA for 2022 according to S&P methodology, I need to:

1. **Determine EBITDA**: Take "Profit Loss From Operating Activities" and add back "Dotacion Amortizacion YVariacion De Provisiones" (depreciation, amortization, and provisions) and possibly adjust for impairments if they are included in that line or separately.  
   - Profit Loss From Operating Activities (2022): 1,334 million EUR  
   - Dotacion Amortizacion YVariacion De Provisiones (2022): 762 million EUR  
   - Impairment loss reversal (2022): -15 million EUR (this is a gain, so it should be subtracted if not already included in the operating profit; however, in S&P methodology, impairments are typically added back to operating profit, so a reversal would be subtracted).  

   EBITDA = 1,334 + 762 - 15 = 2,081 million EUR.

2. **Determine Net Debt**: S&P usually defines net debt as total debt minus cash and cash equivalents.  
   - Total Debt (noncurrent + current interest-bearing liabilities):  
     - Noncurrent: "Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes1" = 3,101  
     - Noncurrent loans = 2,624  
     - Noncurrent lease liabilities = 439  
     - Current: "Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes" = 1,139  
     - Current loans = 553  
     - Current lease liabilities = 72  
     - Total debt = 3,101 + 2,624 + 439 + 1,139 + 553 + 72 = 7,928 million EUR.  
   - Cash and cash equivalents = 2,360 million EUR.  
   - Net Debt = 7,928 - 2,360 = 5,568 million EUR.

3. **Ratio**:  
   Net Debt / EBITDA = 5,568 / 2,081 ≈ 2.676.

<answer>2.68</answer>