To estimate the Net Debt / EBITDA ratio for Acciona SA for the period 2022 (covering 2022-01-01 to 2023-01-01), we follow the S&P methodology:

1.  **Identify Net Debt**:
    *   **Financial Liabilities**:
        *   Participaciones Preferentes Obligaciones YOtros Valores Negociables No Corrientes (Non-current): 3,101,000,000 EUR
        *   Noncurrent Portion Of Noncurrent Loans Received: 2,624,000,000 EUR
        *   Noncurrent Lease Liabilities: 439,000,000 EUR
        *   Participaciones Preferentes Obligaciones YOtros Valores Negociables Corrientes: 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 Gross Debt* = 3,101 + 2,624 + 439 + 1,139 + 553 + 72 = 7,928,000,000 EUR.
    *   **Cash and Equivalents**:
        *   Cash And Cash Equivalents: 2,360,000,000 EUR
    *   **Net Debt** = Total Gross Debt - Cash and Cash Equivalents = 7,928,000,000 - 2,360,000,000 = 5,568,000,000 EUR.

2.  **Identify EBITDA**:
    *   S&P calculates EBITDA by taking Operating Profit and adding back Depreciation, Amortization, and Variation of Provisions (Dotacion Amortizacion YVariacion De Provisiones).
    *   Profit Loss From Operating Activities: 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 Ratio**:
    *   Ratio = Net Debt / EBITDA = 5,568,000,000 / 2,096,000,000 ≈ 2.6565.

<answer>2.66</answer>