To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we first need to calculate the values for Net Debt and EBITDA for the period ending 2022-01-01 (which represents the full year 2021) or the period ending 2023-01-01 (which represents the full year 2022). The prompt asks for the "Net Debt / EBIDTA ratio for 2022". In S&P methodology, leverage ratios are typically calculated using the current period's debt balances (end-of-period 2022, dated 2023-01-01) and the last twelve months (LTM) of EBITDA (for the year 2022, dated 2022-01-01 - 2023-01-01).

1. **Calculate Net Debt (as of 2023-01-01):**
Under S&P methodology, Net Debt is typically calculated as Total Debt minus Cash and Cash Equivalents.
- **Total Debt** includes all interest-bearing financial liabilities, both current and noncurrent.
  - Noncurrent interest-bearing liabilities:
    - "Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes1" (Noncurrent bonds and other negotiable securities): 3,101,000,000 EUR
    - "Noncurrent Portion Of Noncurrent Loans Received": 2,624,000,000 EUR
    - "Noncurrent Lease Liabilities": 439,000,000 EUR
  - Current interest-bearing liabilities:
    - "Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes" (Current bonds and other negotiable securities): 1,139,000,000 EUR
    - "Current Loans Received And Current Portion Of Noncurrent Loans Received": 553,000,000 EUR
    - "Current Lease Liabilities": 72,000,000 EUR
  - **Total Debt** = 3,101,000,000 + 2,624,000,000 + 439,000,000 + 1,139,000,000 + 553,000,000 + 72,000,000 = 7,928,000,000 EUR
- **Cash and Cash Equivalents**: 2,360,000,000 EUR
- **Net Debt** = Total Debt - Cash & Cash Equivalents = 7,928,000,000 - 2,360,000,000 = 5,568,000,000 EUR

*(Note: If applying S&P's "Risk-Adjusted" methodology, it also includes off-balance sheet debt such as operating leases. However, Acciona already reports under IFRS 16 which capitalizes leases on the balance sheet, as evidenced by Right-of-use Assets and Lease Liabilities. Thus, no major operating lease add-backs are needed).*

2. **Calculate EBITDA (for the period 2022-01-01 - 2023-01-01):**
S&P typically defines EBITDA using the standard methodology: 
EBITDA = Profit/loss from operating activities + Depreciation and amortization (D&A)
- **Profit Loss From Operating Activities**: 1,334,000,000 EUR
- **Depreciation & Amortization**: "Dotacion Amortizacion YVariacion De Provisiones" (Allocations for amortization and variation of provisions) represents the D&A and changes in provisions. This value is 762,000,000 EUR. While it includes provisions, in the absence of a specific D&A breakdown, this is the closest proxy used to walk back from Operating Profit to EBITDA. 
- **EBITDA** = 1,334,000,000 + 762,000,000 = 2,096,000,000 EUR

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

Rounding to two decimal places gives 2.66.

<answer>2.66</answer>