{"url_path":"/sec/turb/10-k/2026/item-16c","section_key":"item-16c","section_title":"Item 16C PRINCIPAL ACCOUNTANT FEES AND SERVICES**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","accession_number":"0001213900-26-057672","cik":"0001963439","ticker":"TURB","issuer_name":"Turbo Energy, S.A.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1963439/0001213900-26-057672-index.html","primary_entity_key":"0001963439","primary_entity_name":"Turbo Energy, S.A."},"word_count":261,"has_tables":true,"body_markdown":"**ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES**\n\n \n\nThe following table sets\nforth the aggregate fees by categories specified below in connection with services rendered by our principal external auditors for the\nperiods indicated.\n\n \n\n  \n   \nFiscal Years Ended \n\n  \n   \nDecember 31, \n\n  \n2025  \n2024  \n2023 \n\nAudit Fees (i) \n€153,000  \n€129,960  \n€120,510 \n\nAudit-related Fees (ii) \n 19,741  \n 25,465  \n 6,221 \n\nTax Fees \n -  \n -  \n - \n\nTOTAL \n€172,741  \n€155,425  \n€126,731 \n\n \n\n“Audit Fees”\nconsisted of the aggregate fees billed for professional services rendered for the audit of our annual financial statements or services\nthat are normally provided by the accountant in connection with statutory and regulatory filings or engagements.\n\n \n\n“Audit-related fees”\nmeans fees billed for professional services rendered by our principal auditors associated with certain due diligence projects.\n\n \n\n“Tax Fees” consisted\nof the aggregate fees billed for professional services rendered for tax compliance, tax advice and tax planning. Included in such Tax\nFees were fees for preparation of our tax returns and consultancy and advice on other tax planning matters.\n\n \n\nOur Board of Directors pre-approves\nall auditing services and permitted non-audit services to be performed for us by our independent auditor, including the fees and terms\nthereof (subject to the de minimums exceptions for non-audit services described in Section 10A(i)(l)(B) of the Exchange Act that are\napproved by our Board of Directors prior to the completion of the audit). The percentage of services provided for which we paid audit-related\nfees, tax fees, or other fees that were approved by our Board of Directors pursuant to paragraph (c)(7)(i)(C) of Rule 2-01 of Regulation\nS-X promulgated by the SEC was 100%.\n\n \n\n107"}