Wallbox (WBX) 6-K 28 Sep 23 2023 Q2 Management’s Discussion and Analysis of Financial Condition and Results of Operations Financial data

Cover Page

Cover Page	6 Months Ended
	Jun. 30, 2023
Document Information [Line Items]
Document Type	6-K
Amendment Flag	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Registrant Name	Wallbox N.V.
Entity Central Index Key	0001866501
Current Fiscal Year End Date	--12-31

Interim Condensed Consolidated

Interim Condensed Consolidated Statements of Financial Position - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Non-Current Assets
Property, plant and equipment	€ 58,069	€ 57,878
Right-of-use assets	23,303	24,888
Intangible assets	69,287	60,800
Goodwill	14,775	15,101
Non-current financial assets	1,824	1,133
Tax credit receivables	8,185	6,629
Total Non-Current Assets	175,443	166,429
Assets held for sale		384
Current Assets
Inventories	95,481	106,569
Trade and other financial receivables	41,695	39,827
Other receivables	9,471	14,846
Current financial assets	6,022	5,957
Deferred charges	1,555	1,633
Advance payments	4,340	3,031
Cash and cash equivalents	105,554	83,308
Total Current Assets	264,118	255,171
Total Assets	439,561	421,984
Equity
Share capital	48,619	45,769
Share premium	439,496	378,240
Accumulated deficit	(377,328)	(306,696)
Other equity components	41,090	41,240
Foreign currency translation reserve	7,910	10,597
Total Equity attributable to owners of the Company	159,787	169,150
Non-Current Liabilities
Loans and borrowings	66,268	44,359
Lease liabilities	23,267	24,657
Provisions	2,708	1,439
Government grants	4,954	2,198
Deferred tax liabilities	1,457	1,388
Total Non-Current Liabilities	98,654	74,041
Current Liabilities
Loans and borrowings	112,513	89,268
Derivative warrants liabilities	8,974	5,834
Lease liabilities	2,777	2,644
Trade and other financial payables	46,906	71,249
Current income tax liabilities		1,186
Other payables	5,200	5,819
Provisions	1,745	1,318
Government grants	561	708
Contract liabilities	2,444	767
Total Current Liabilities	181,120	178,793
Total Liabilities	279,774	252,834
Total Equity and Liabilities	€ 439,561	€ 421,984

Interim Condensed Consolidate_2

Interim Condensed Consolidated Statements of Profit or Loss and Other Comprehensive Income - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Profit or loss [abstract]
Revenue	€ 68,020	€ 67,811
Changes in inventories and raw materials and consumables used	(45,328)	(39,871)
Employee benefits	(45,069)	(43,399)
Other operating expenses	(34,603)	(41,378)
Amortization and depreciation	(12,380)	(7,999)
Net other income	1,755	1,368
Operating Loss	(67,605)	(63,468)
Financial income	569	2,070
Financial expenses	(6,704)	(3,437)
Change in fair value of derivative warrant liabilities	502	62,351
Foreign exchange gains/(losses)	985	(6,082)
Financial Results	(4,648)	54,902
Share of loss of equity-accounted investees		(714)
Loss before Tax	(72,253)	(9,280)
Income tax credit	1,621	589
Loss for the Period	€ (70,632)	€ (8,691)
Loss per share
Basic losses per share (euros per share)	€ (0.4)	€ (0.05)
Diluted losses per share (euros per share)	€ (0.4)	€ (0.05)
Loss for the Period	€ (70,632)	€ (8,691)
Other comprehensive (loss)/income that may be reclassified to profit or loss in subsequent periods
Currency translation differences in foreign operations, net of tax	(2,687)	10,264
Changes in the fair value of debt instruments at fair value through other comprehensive income, net of tax		(7)
Net other comprehensive (loss)/income that may be reclassified to profit or loss in subsequent periods	(2,687)	10,257
Other comprehensive (loss)/income for the Period	(2,687)	10,257
Total comprehensive loss for the Period	€ (73,319)	€ 1,566

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statements of Changes In Equity - EUR (€) € in Thousands	Total	Private Placement [Member]	At The Market Offer [Member]	Execution of rights and Warrants [Member]	Share Capital [Member]	Share Capital [Member] Private Placement [Member]	Share Capital [Member] Coil Acquistion [Member]	Share Capital [Member] At The Market Offer [Member]	Share Capital [Member] Execution of rights and Warrants [Member]	Share Premium [member]	Share Premium [member] Private Placement [Member]	Share Premium [member] Coil Acquistion [Member]	Share Premium [member] At The Market Offer [Member]	Share Premium [member] Execution of rights and Warrants [Member]	Accumulated Deficit [member]	Other Equity Components [Member]	Other Equity Components [Member] Coil Acquistion [Member]	Other Equity Components [Member] At The Market Offer [Member]	Other Equity Components [Member] Execution of rights and Warrants [Member]	Foreign Currency Translation Reserve [Member]
Balance at Dec. 31, 2021	€ 131,072				€ 44,480					€ 322,391					€ (243,896)	€ 5,496				€ 2,601
Total comprehensive (loss)/income for the period
Loss for the Period	(8,691)														(8,691)
Other comprehensive (loss)/income for the period	10,257															(7)				10,264
Total comprehensive income for the period	1,566														(8,691)	(7)				10,264
Transactions with owners of the Company
Capital increase	6,326				151					6,700						(525)
Share based payments	20,546															20,546
Total contributions and distributions	26,872				151					6,700						20,021
Total transactions with owners of the Company	28,438				151					6,700					(8,691)	20,014				10,264
Balance at Jun. 30, 2022	159,510				44,631					329,091					(252,587)	25,510				12,865
Balance at Dec. 31, 2022	169,150				45,769					378,240					(306,696)	41,240				10,597
Total comprehensive (loss)/income for the period
Loss for the Period	(70,632)														(70,632)
Other comprehensive (loss)/income for the period	(2,687)														0					(2,687)
Total comprehensive income for the period	(73,319)														(70,632)					(2,687)
Transactions with owners of the Company
Contributions of equity		€ 44,949	€ 6,216	€ 784		€ 2,260	€ 33	€ 307	€ 250		€ 42,689	€ 2,284	€ 5,909	€ 10,374			€ (2,317)	€ 0	€ (9,840)
Business combinations to be settled in equity instruments	1,332															1,332
Share based payments	10,675															10,675
Total contributions and distributions	63,956				2,850					61,256						(150)
Total transactions with owners of the Company	(9,363)				2,850					61,256					(70,632)	(150)				(2,687)
Balance at Jun. 30, 2023	€ 159,787				€ 48,619					€ 439,496					€ (377,328)	€ 41,090				€ 7,910

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statements of Cash Flows - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flows from Operating Activities
Loss for the Period	€ (70,632)	€ (8,691)
Adjustments for:
Amortisation and depreciation	12,380	7,999
Expected credit loss for trade and other receivables	1,380	1,756
Impairments of inventories	(932)	228
Impairments of financial assets	289
Change in provisions	1,696	141
Government grants	(1,421)	(785)
Financial income	(569)	(2,070)
Financial expenses	6,704	3,437
Change in fair value of derivative warrant liabilities	(502)	(62,351)
Exchange differences	(985)	6,082
Income tax credit	(1,621)	(589)
Share based payments expense	12,007	20,546
Share of loss of equity accounted associates		714
Changes in
- inventories	12,021	(27,211)
- trade and other financial receivables	1,829	(13,003)
- other assets	(1,212)	7,891
- trade and other financial payables	(16,568)	15,211
- contract liabilities	1,677	(63)
Net cash used in operating activities	(44,459)	(50,758)
Cash flows from Investing Activities
Investment in equity-accounted investees		(714)
Loans granted to equity-accounted investees		(140)
Acquisition of intangible assets	(16,715)	(11,675)
Acquisition of property, plant and equipment	(12,350)	(18,274)
Acquisition of financial assets at fair value through profit or loss		(2,560)
Proceeds from sale of financial assets at fair value through profit or loss	11	54,335
Interest received		15
Net cash used in investing activities	(29,054)	20,987
Cash flows from Financing Activities
Proceeds from government grants	5,310	488
Proceeds from loans	261,526	177,949
Proceeds from shareholders loan		(30)
Repayments of loans	(214,353)	(153,565)
Repayments of capitalized interests		(223)
Payment of principal portion of lease liabilities	(1,310)	(441)
Payment of interest on lease liabilities	(593)	(607)
Interest and bank fees paid	(5,369)	(1,181)
Net cash from financing activities	97,160	27,057
Net increase in cash and cash equivalents	23,647	(2,714)
Cash and cash equivalents at beginning of period	83,308	113,865
Exchange gains/(losses)	(1,401)	8,724
Cash and cash equivalents at the end of the period	105,554	119,875
Warrants Conversion And Other [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments	784	€ 4,667
Private Placement [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments	44,949
At The Market Offer [Member]
Cash flows from Financing Activities
Proceeds from issuing equity instruments	€ 6,216

Reporting Entity

Reporting Entity	6 Months Ended
	Jun. 30, 2023
Reporting Entity [Abstract]
Reporting Entity	1. Reporting Entity Wallbox N.V. (the “Company” or “Wallbox”) was incorporated as a Dutch private limited liability company under the name Wallbox B.V. on June 7, 2021 and was subsequently converted into a Dutch public limited liability company. Wallbox is registered in the Commercial Registry of the Netherlands Chamber of Commerce under ID number 83012559. Its statutory seat is in Amsterdam, the Netherlands, and the mailing and business address of its principal executive office is Carrer del Foc 68, 08038 Barcelona, Spain. These interim condensed consolidated financial statements comprise the Company and its subsidiaries (together referred to as the “Group”). The Group is primarily involved in the development, manufacturing, and sales of innovative solutions for charging electric vehicles. For further information of the Group, refer to the consolidated financial statements for the financial year ended on December 31, 2022, published on March 31, 2023. Wallbox is the parent entity of the Group. The Group’s principal subsidiaries as of June 30, 2023 and 2022 are set out in Note 27. Unless otherwise stated, their share capital consists solely of ordinary shares which are held directly by the Group, and the proportion of ownership interests held equals the voting rights held by the Group. Wallbox is listed on the New York Stock Exchange (“NYSE”) with the ticker WBX.

Basis of Preparation

Basis of Preparation	6 Months Ended
	Jun. 30, 2023
Basis of Preparation [Abstract]
Basis of Preparation	2. Basis of Preparation These interim condensed consolidated financial statements as of and for the six months ended June 30, 2023 which have been based on the accounting records kept by the Company and its subsidiaries, were prepared by the Board of Directors of Wallbox in accordance with International Auditing Standard 34 “Interim financial reporting” As it has been indicated, this interim consolidated financial information has been prepared in accordance with IAS 34, meaning that these interim condensed consolidated financial statements do not include all the information and disclosures that would be required for the complete consolidated financial statements prepared in accordance with the International Financial Reporting Standards (“IFRS”), and must be read together with the consolidated financial statements from the financial year ended on December 31, 2022, drawn up in accordance with the existing IFRS as issued by the International Accounting Standards Board (“IASB”), which were published on March 31, 2023. Going concern: The accompanying interim condensed consolidated financial statements have been prepared assuming the Group will continue as a going concern. The going concern basis of presentation assumes that the Group will continue in operation for at least a period of one year after the date these interim condensed consolidated financial statements are issued and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Wallbox has incurred net losses and significant cash outflows from cash used in operating activities over the past years, as it has been investing significantly in the development of its electric vehicle charging products and setting up commercial subsidiaries in many countries. During the six months ended June 30, 2023, the Company incurred in a consolidated net loss of Euros 70,632 thousand and net cash flows used in operating activities amounted to Euros 44,459 thousand. As of June 30, 2023, the Company had an accumulated deficit of Euros 377,328 thousand but a positive total equity balance of Euros 159,787 thousand. As of June 30, 2023, cash and cash equivalents amounts to Euros 105,554 thousand. In assessing the going concern basis of preparation of the interim condensed consolidated financial statements, Wallbox had to estimate the expected cash flows for the 12 months from the date these interim condensed consolidated financial statements are issued, including the compliance with covenants, the exercise of warrants and availability of other financial funding from banks. Based on these estimations, management has assessed that Wallbox will be able to fund the expected cash outflows in the next 12 months. Although the expectation for the coming year is that the Company will continue to have net losses and make additional investments, the cash and funding availability is sufficient for more than the 12 months from the date these interim condensed consolidated financial statements are issued. Basis of measurement These interim condensed consolidated financial statements have been prepared on a historical cost basis. The only exceptions to the application of the cost basis during their preparation have been the subsequent measurement of: • financial assets related to investment, which are measured at fair value through other comprehensive income (“FVTOCI”); • financial investments related to investment funds with institutions, which are measured at fair value through profit of loss (“FVTPL”); and • derivative warrant liabilities and contingent consideration related to the business acquisitions, which are measured at FVTPL. Basis of consolidation The consolidation basis applied in the interim condensed consolidated financial statements is consistent with the basis applied in the consolidated financial statements for the year ended on December 31, 2022 (the “2022 Consolidated Financial Statements”). These interim condensed consolidated financial statements are presented in Euros, which is also the Company’s functional currency. All amounts have been rounded to the nearest unit of thousand Euros, unless otherwise indicated. Changes in the scope of consolidation There have not been any changes in the s co

Use Of Judgements And Estimates

Use Of Judgements And Estimates	6 Months Ended
	Jun. 30, 2023
Use Of Judgements And Estimates [Abstract]
Use Of Judgements And Estimates	3. Use of Judgements and Estimates The preparation of these interim condensed consolidated financial statements requires, as established by IAS 34, the Board of Directors of the Group to make certain estimates and judgements that do not differ significantly from those considered in the preparation of the 2022 Consolidated Financial Statements set out in Note 3 thereto. During the six months ended June 30, 2023, no During the six months ended June 30, 2023, no impairment indicators were identified that would lead to a decrease in value of non-current Critical judgement and estimates A summary of the critical aspects that have also involved a greater degree of judgement or complexity, or those in which the assumptions and estimates have an influence on the preparation of these financial statements, is given below. Key assumptions concerning the future and other relevant data on the estimation of uncertainty at the reporting date, which entail a considerable risk of significant changes in the value of the assets and liabilities in the coming year, are as follows: • Going concern: Disclosures related to the going concern have been included in Note 2. • Share-based payments: The Company’s management measures equity settled share-based payments at fair value at the grant date and recognizes the cost over the vesting period, with a corresponding increase in equity. The expense is based upon management’s estimate of the percentage of equity instruments expected to vest. At each reporting date, management revises its estimate of the number of equity instruments expected to vest as a result of the effect of non-market-based Prior to the listing of Wallbox’s Class A ordinary shares, nominal value €0.12 per share (“Class A Shares”) on NYSE on October 4, 2021, the ordinary shares of Wallbox Chargers, S.L.U. were not listed on a public stock exchange and, as such, the calculation of the fair value of its ordinary shares prior to this date was subject to a greater degree of estimation in determining the basis for share-based options that it issued. The Company’s management determined the estimated fair value of its awards based on the estimated market price of the Company’s stock on the date of grant, typically determined by reference to the reported closing price of Wallbox’s Class A Shares on the grant date, and by applying methodologies generally accepted for this kind of valuation (see Note 20). The date at which the fair value of the equity instruments granted is measured for the purposes of IFRS 2 for transactions with employees and others providing similar services is the grant date. Grant date is the date at which the entity and the employee agree to a share-based payment arrangement, at which point the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date, the entity confers on the counterparty the right to cash, other assets, or equity instruments of the entity, provided the specified vesting conditions, if any, are met. If that agreement is subject to an approval process (for example, by shareholders), the grant date is the date when that approval is obtained. The assumptions underlying the valuations represent the Company’s best estimates, which involve inherent uncertainties and the application of management judgement (see Note 20). • Measurement of awards granted under new plans during the six months ended June 30, 2023 has been consistent with that of prior period plans. Additionally, there have been no changes in the judgement and estimates related to the impairment of non-current

New IFRS and IFRIC Not Yet Effe

New IFRS and IFRIC Not Yet Effective	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
New IFRS and IFRIC Not Yet Effective	4. New IFRS and IFRIC not yet effective The standards and interpretations effective during the six months ended June 30, 2023 and those issued but not yet in force are detailed below: a) Standard and interpretation effective as of January 1, 2023 • Insurance Contracts (IFRS 17) • Disclosure of Accounting Policies (Amendments to IAS 1 and IFRS Practice Statement 2) • Definition of Accounting Estimates (Amendments to IAS 8) • Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Amendments to IAS 12) After an analysis of the standards and interpretations effective during the six months ended June 30, 2023, we have concluded that we don’t expect any significant impacts on the current financial statements. b) New standards, amendments and interpretations effective and the European Union endorsed as of January 1, 2024 • Classification of liabilities as current or non-current Non-current lia • Lease liability in a Sale and Leaseback (Amendment to IFRS 16) • International tax reform – Pillar II Model rules (Amendment to IAS 12) We do not expect that these standards will have a significant impact on the Group’s financial statements.

Significant and New Accounting

Significant and New Accounting Policies	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Significant and New Accounting Policies	5. Significant and New Accounting Policies The accounting policies and valuation standards used when preparing these interim condensed consolidated financial statements are consistent with those used when preparing the 2022 Consolidated Financial Statements and which are detailed therein.

Business Combinations

Business Combinations	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Business Combinations	6. Business Combinations During the six months ended June 30, 2023, no new business combinations have occurred. The business combinations that occurred in 2022 and 2021 related to the transactions between Wallbox, Wallbox Chargers, S.L.U. and Kensington Capital Acquisition Corp. II (“Kensington”), Intelligent Solutions AS, Electromaps, S.L., AR Electronic Solutions, S.L. (“Ares”) and Coil, Inc. (“Coil”), finalized in 2022 and 2021.

Operating Segments

Operating Segments	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Operating Segments	7. Operating Segments Basis for segmentation The Group’s business segment information included in this Note is aligned with the segment information included in the 2022 Consolidated Financial Statements and which are detailed therein. Information on reportable segments Information related to each reportable segment is set out below. Segment operating profit (loss) is used to measure performance because management believes that this information is the most relevant in evaluating the results of the respective segments relative to other entities that operate in the same industries. Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2023 June 30, 2023 (In thousand Euros) EMEA NORAM APAC Total segments Consolidated Consolidated Revenue 58,299 12,526 370 71,195 (3,175 ) 68,020 Changes in inventories and raw (40,009 ) (8,173 ) (321 ) (48,503 ) 3,175 (45,328 ) Employee benefits (33,443 ) (11,265 ) (361 ) (45,069 ) — (45,069 ) Other operating expenses (28,476 ) (5,987 ) (140 ) (34,603 ) — (34,603 ) Amortization and depreciation (10,888 ) (1,491 ) (1 ) (12,380 ) — (12,380 ) Other income 1,657 97 1 1,755 — 1,755 Operating Loss (52,860 ) (14,293 ) (452 ) (67,605 ) — (67,605 ) Total Assets 364,603 171,624 373 536,600 (97,039 ) 439,561 Total Liabilities 239,591 62,583 539 302,713 (22,939 ) 279,774 Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2022 June 30, 2022 (In thousand Euros) EMEA NORAM APAC Total segments Consolidated Consolidated Revenue 66,137 7,593 195 73,925 (6,114 ) 67,811 Changes in inventories and raw (40,164 ) (5,627 ) (10 ) (45,801 ) 5,930 (39,871 ) Employee benefits (39,794 ) (3,426 ) (179 ) (43,399 ) — (43,399 ) Other operating expenses (33,992 ) (7,541 ) (40 ) (41,573 ) 195 (41,378 ) Amortization and depreciation (7,377 ) (621 ) (1 ) (7,999 ) — (7,999 ) Other income 1,360 7 1 1,368 — 1,368 Operating Loss (53,830 ) (9,615 ) (34 ) (63,479 ) 11 (63,468 ) Total Assets 383,861 150,394 78 534,334 (177,132 ) 357,202 Total Liabilities 219,285 37,523 41 256,849 (59,158 ) 197,691 There have been no significant transactions between segments during the six months ended June 30, 2023 and June 30, 2022, respectively except for inter-segment revenues and changes in inventories and raw materials and consumables used w hi Certain financial assets and liabilities are not allocated to reportable segments, as they are managed at a corporate level. These are included in the consolidated column corresponding to adjustments and eliminations.

Property, Plant and Equipment

Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Property, Plant and Equipment	8. Property, Plant and Equipment A. Reconciliation of carrying amount (In thousand Euros) Buildings and Fixtures and Plant and Assets under Total Balance at December 31, 2022 18,675 3,809 35,222 172 57,878 Additions — 40 2,319 2,162 4,521 Disposal (51 ) (47 ) (526 ) — (624 ) Transfers 164 — — (164 ) — Depreciation for the period (41 ) (413 ) (2,937 ) — (3,391 ) Translation differences — (9 ) (306 ) — (315 ) Balance at June 30, 2023 18,747 3,380 33,772 2,170 58,069 Cost At December 31, 2022 20,829 4,749 38,707 172 64,457 At June 30, 2023 20,942 4,733 40,194 2,170 68,039 Accumulated amortization At December 31, 2022 (2,153 ) (941 ) (3,485 ) — (6,579 ) At June 30, 2023 (2,194 ) (1,354 ) (6,422 ) — (9,970 ) Additions of property, plant and equipment for the six months ended June 30, 2023 was Euros 4,521 thousand, and primarily relates to the acquisition of machinery and tools for manufacturing plants. As of June 30, 2023, additions of property, plant and equipment for which payment was still pending totaled Euros 2,812 thousand, as compared to Euros 8,979 thousand as of December 31, 2022. The Group has items in use that were fully depreciated as of June 30, 2023 for an amount of Euros 13 thousand as compared to 0 Euros as of December 31, 2022. Other information The Group has obtained insurance policies that cover the carrying amount of its property, plant and equipment. The commitments amounted to Euros 566 thousand as of June 30, 2023, compared to Euros 3,318 thousand as of December 31, 2022. These commitments mainly relate to the acquisition of tools and machinery. There are no other significant contractual obligations to purchase, construct or develop property, plant and equipment assets. The Group had no restrictions on the sale of its property, plant and equipment and no pledge existed on these assets, at June 30, 2023 and December 31, 2022, respectively, except for the leasehold improvement which cannot be realized and which totaled Euros 20,942 thousand as of June 30, 2023 as compared to Euros 20,829 thousand at December 31, 2022.

Right of Use Assets and Lease L

Right of Use Assets and Lease Liabilities	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Right of Use Assets and Lease Liabilities	9. Right of Use Assets and Lease Liabilities The considerations regarding the lease terms and the recognition exception are consistent with those disclosed in the 2022 Consolidated Financial Statements. a) Set out below are the carrying amounts of right-of-use (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2022 22,398 1,195 1,295 24,888 Additions — 222 — 222 Depreciation for the period (1,239 ) (277 ) (126 ) (1,642 ) Translation differences (143 ) (22 ) (165 ) Balance at June 30, 2023 21,016 1,118 1,169 23,303 b) Set out below are the carrying amounts of lease liabilities and the movements during the six months ended June 30, 2023: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2022 25,137 1,179 985 27,301 Additions to liabilities — 222 — 222 Interest on lease liabilities 567 19 7 593 Lease payments (1,433 ) (307 ) (163 ) (1,903 ) Translation differences (148 ) (21 ) — (169 ) Balance at June 30, 2023 24,123 1,092 829 26,044 An analysis of the contractual maturity of lease liabilities, including future interest payable, is as follows: (In thousand Euros) June 30, 2023 December 31, 2022 6 months or less 1,980 1,892 6 months to 1 year 2,035 1,952 From 1 to 2 years 3,581 3,879 From 2 to 5 years 9,721 9,844 More than 5 years 15,011 17,820 32,328 35,387 Amounts recognized in profit or loss derived from lease liabilities and expenses on short-term and low value leases (IFRS 16 exemption applied) are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Interest on lease liabilities (see note 21) 593 607 Expenses relating to short-term and low value leases (see note 19) 1,151 976

Intangible Assets and Goodwill

Intangible Assets and Goodwill	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Intangible Assets and Goodwill	10. Intangible Assets and Goodwill a) Intangible assets Details and movement of items composing intangible assets are as follows: (In thousand Euros) Software Patents and Development Other Total Balance at December 31, 2022 6,377 4,042 49,537 844 60,800 Additions 1,431 — 13,610 936 15,977 Disposal — (60 ) (47 ) — (107 ) Transfers (55 ) — 478 (423 ) — Amortization for the period (730 ) (287 ) (6,330 ) — (7,347 ) Translation differences (6 ) (29 ) (1 ) — (36 ) Balance at June 30, 2023 7,017 3,666 57,247 1,357 69,287 Cost At December 31, 2022 8,777 4,578 64,577 844 78,776 At June 30, 2023 10,147 4,489 78,617 1,357 94,610 Accumulated amortization At December 31, 2022 (2,400 ) (536 ) (15,040 ) — (17,976 ) At June 30, 2023 (3,130 ) (823 ) (21,370 ) — (25,323 ) During the six months ended June 30, 2023, the Group made investments in several development projects, consisting of payroll expenses and other costs totaling to Euros 13,610 thousand as compared to Euros 26,807 thousand as of December 31, 2022. The total additions of internally developed intangibles (Development costs and Software) was Euros 13,040 thousand for the six months ended June 30, 2023 as compared to Euros 20,204 thousand as of December 31, 2022 and which corresponds to the capitalization carried out by the Group in relation to the product development process, especially for the DC product under the names of Quasar and Supernova, AC product under the names of Pulsar, Cooper and Commander and MyWallbox software. Additions of patents, licenses and similar, and computer software totaled Euros 1,431 thousand for the six months ended June 30, 2023, as compared to Euros 2,413 thousand for the year ended December 31, 2022 and due primarily to the implementation of new software applications. The patents and customer relationships category also include the registration of brands, logos, and design patents for different chargers. The Group has items in use that were fully depreciated as of June 30, 2023 for an amount of Euros 231 thousand, as compared to Euros 0 as of December 31, 2022. As of June 30, 2023, additions of intangible assets for which payment was still pending totaled Euros 1,944 thousand, as compared to Euros 845 thousand at December 31, 2022. The Group has no restrictions on the realizability of its intangible assets and no pledge existed on these assets as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023, there were commitments for the acquisition of intangible assets for Euros 676 thousand, as compared to Euros 1,728 thousand at December 31, 2022 relating to the acquisition of tools and machinery for the manufacturing plants. b) Goodwill The Goodwill breakdown by CGU as of June 30, 2023, and December 31, 2022, is as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Ares 5,571 5,571 Coil 3,438 3,503 Nordics 2,309 2,570 Electromaps / Software 3,457 3,457 Total 14,775 15,101 The change in the goodwill carrying amount corresponds to exchange differences impacting goodwill generated through Nordics and Coil business combinations. During the six months ended June 30, 2023, no impairment indicators existed that could lead to the existence of impairment in relation to the goodwill or intangible assets of the Group. Goodwill is tested for impairment annually before year end, once budgets are approved.

Equity-Accounted Investees

Equity-Accounted Investees	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Equity-Accounted Investees	11. Equity-Accounted Investees Joint venture Wallbox-Fawsn New Energy Vehicle Charging Technology (Suzhou) Co., Ltd. was a joint venture incorporated on June 15, 2019, over which the Group had joint control and a 50% interest. On May 24, 2023, the Group sold its 50% interest for a consideration of Euros 390 thousand, of which, an amount of Euros 94 thousand is expected to be collected within the next twelve months, with the remainder being a non-current

Financial Assets And Financial

Financial Assets And Financial Liabilities	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Financial Assets And Financial Liabilities	12. Financial Assets and Financial Liabilities The following table shows the carrying amounts and fair values of financial assets and liabilities, including their levels in the fair value hierarchy. Financial assets A. Current and non-current June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,089 — 39,797 Other receivables — 579 — 16 Loans to employees 180 27 — 14 Trade and other financial receivables 180 41,695 — 39,827 Guarantee deposit 1,644 — 1,133 — Non-current 1,644 — 1,133 — Guarantee deposit — 397 — 560 Financial investments — 5,625 — 5,397 Other current financial assets — 6,022 — 5,957 Cash and cash equivalents — 105,554 — 83,308 Total 1,824 153,271 1,133 129,092 Trade and other financial receivables are mainly amounts due from customers for goods sold or services performed in the ordinary course of business. They are due for settlement in the short term (less than 1 year) and therefore are classified as current. Trade and other financial receivables are recognized initially at the amount of consideration that is unconditional, unless they contain significant financing components, in which case they are recognized at fair value. The Group holds the trade receivables with the objective of collecting the contractual cash flows and therefore measures them subsequently at amortized cost using the effective interest method. The carrying amount of the customer sales and services includes receivables which are subject to a factoring arrangement. Under this arrangement, the Group has transferred the relevant receivables to the factor in exchange for cash and is prevented from selling or pledging the receivables. However, the Group has retained late payment and credit risk. Therefore, the Group continues to recognize the transferred assets in their entirety in its statement of financial position. The amount repayable under the factoring agreement is presented as secured borrowing. The Group considers that the held-to-collect business model remains appropriate for these receivables and hence continues to measure them at amortized cost. As of June 30, 2023, other current financial assets include financial investments, such as investment funds in financial institutions, totaling Euros 5,625 thousand as compared to Euros 5,397 thousand at December 31, 2022. These financial investments are deposits managed by financial institutions in investment funds to obtain profitability. The Group has considered their classification as current assets because it expects to liquidate these investments in the following 12 months. B. Expected credit loss assessment as of June 30, 2023 and December 31, 2022. The Group applies the IFRS 9 simplified approach to measuring expected credit losses using a lifetime expected credit loss provision for trade receivables and contract assets. To measure expected credit losses on a collective basis, trade receivables and contract assets are grouped based on similar credit risk and aging. The contract assets have similar risk characteristics to the trade receivables for similar types of contracts. The impairment of trade receivables is recognized under “Expected credit loss for trade and other receivables” in other operating expenses. The total expense recognized in profit or loss during the six months ended June 30, 2023 was Euros 1,380 thousand and Euros 1,756 thousand for the six months ended June 30, 2022. The allowance for doubtful debts provision as of June 30, 2023 estimated based on the expected credit loss, was Euros 1,467 thousand, as compared to Euros 1,656 thousand as of December 31, 2022, for amounts outstanding less than 180 days as at reporting date. Additionally, the Company has recognized as of June 30, 2023, a bad debt provision for amounts outstanding 180 days or longer for Euros 4,327 thousand, as compared to Euros 3,404 thousand as at December 31, 2022, which has been calculated taking into account specific accounts receivable considered doubtful. The expected loss rates are based on the Group’s historical cre di C. Financial assets by class and category June 30, 2023 (In thousand Euros) Financial assets Financial assets Financial assets Total Customer sales and services 41,089 — — 41,089 Other receivables 579 — — 579 Loans to employees 207 — — 207 Trade and other financial receivables 41,875 — — 41,875 Guarantee deposit 1,644 — — 1,644 Non-current 1,644 — — 1,644 Guarantee deposit 397 — — 397 Financial investments 128 5,296 201 5,625 Other current financial assets 525 5,296 201 6,022 Cash and cash equivalents 105,554 — 105,554 149,598 5,296 201 155,095 December 31, 2022 (In thousand Euros) Financial assets Financial assets Financial assets Total Customer sales and services 39,797 — — 39,797 Other receivables 16 — — 16 Loans to employees 14 — — 14 Trade and other financial receivables 39,827 — — 39,827 Guarantee deposit 1,133 — — 1,133 Non-current 1,133 — 1,133 Guarantee deposit 560 — — 560 Financial investments 128 5,030 239 5,397 Other current financial assets 688 5,030 239 5,957 Cash and cash equivalents 83,308 — — 83,308 124,956 5,030 239 130,225 Financial assets measured at FVTOCI correspond to investments in hedge funds whose quotation is considered level 1 for fair value purposes. The financial investments valued at FVTPL relate to investment funds held at financial institutions. Thes e fi The rest of the financial assets (both current and non-current) Financial liabilities A. Loans and borrowings June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Loans 66,268 14,675 44,359 5,676 Working capital line of credit — 97,838 — 83,592 Loans and borrowings 66,268 112,513 44,359 89,268 Derivative warrant liabilities — 8,974 — 5,834 Lease liabilities (see note 9) 23,267 2,777 24,657 2,644 Total 89,535 124,264 69,016 97,746 Financial liabilities are measured at their amortized cost, which does not differ from their fair value (it is considered that the interest rates applicable to all of them still represent market spreads), except for the derivative warrant liability which is measured at FVTPL. The working capital lines of credit are a type of short-term financing used to cover ongoing business’s operations. These small-business loans are not used to fund large investments and are renewed every 90 days. Loans and borrowings Bank Loans As of June 30, 2023, the Group had available credit lines and other financing products of Euros 118,970 thousand, compared to Euros 120,220 thousand as of December 31, 2022, of which a total of Euros 100,309 thousand have been drawn down, compared to Euros 81,920 thousand as of December 31, 2022. Interest expenses from banks loans amounted to Euros 6,049 thousand as of June 30, 2023, compared to Euros 1,245 thousand as of June 30, 2022 (See Note 21). The Group has loans which require compliance with certain financial covenants. On June 30, 2023, the Group met these financial covenants. Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2023 and December 31, 2022, are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 1 July 2023 - 30 June 2024 118,678 2023 92,581 1 July 2024 - 30 June 2025 27,583 2024 14,851 1 July 2025 - 30 June 2026 22,440 2025 12,741 1 July 2026 - 30 June 2027 16,606 2026 9,460 1 July 2027 - 30 June 2028 7,550 2027 7,780 More than five years 5,839 More than five years 7,438 198,696 144,851 Details of the loans and borrowings as of June 30, 2023 and December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 Currency Less than 1 to 3 years Over 3 years Total Fixed rate loan EUR 8,589 13,138 1,724 23,451 Floating rate loan EUR 98,776 12,128 8,105 119,009 Covenant Loan EUR 2,219 9,313 919 12,451 Covenant Loan EUR 2,779 18,388 — 21,167 112,363 52,967 10,748 176,078 Fixed rate loan EUR 150 769 1,784 2,703 112,513 53,736 12,532 178,781 (In thousand Euros) December 31, 2022 Currency Less than 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 13,135 11,694 5,376 30,205 Floating rate loan EUR 75,353 4,240 9,478 89,071 Covenant Loan EUR 609 6,197 5,625 12,431 89,097 22,131 20,479 131,707 Borrowings Fixed rate loan EUR 171 384 1,365 1,920 89,268 22,515 21,844 133,627 As of June 30, 2023, the Group had loans at variable interest rates referenced to Euribor plus a differential between 3% and 8% and at fixed interest rates that range between 0% and 5.67%, respectively, compared to variable rates referenced to Euribor plus a differential between 3% and 6.79% and fixed rates between 0% and 6.32%, respectively, during fiscal year ended December 31, 2022. Borrowings As of June 30, 2023, loans from a government entity (“CDTI”) total Euros 2,703 thousand as compared to Euros 1,920 thousand as of December 31, 2022. Derivative warrant liabilities Derivative warrant liabilities correspond to Public and Private Warrants issued by Kensington, which have been assumed by Wallbox. In addition, during the six months ended June 30, 2023, Wallbox issued new warrants as part of the facility agreement with Banco Bilbao Vizcaya Argentaria S.A. (“BBVA”) entered into in February 2023. On February 9, 2023 the Company signed an agreement with BBVA granting BBVA an aggregate of 1,007,894 warrants exercisable for 1,007,894 Class A Shares for exercise price of 5.32 USD per share (the “BBVA Warrants”). The BBVA Warrants are exercisable until February 9, 2033 unless earlier redeemed by the Company pursuant to the warrant agreement. Movement in the derivative warrant liabilities during the six-months ended June 30, 2023 is summarized below: Public Warrant Private Warrant BBVA Warrant Total Number of Thousand Number of Thousand Number of Thousand Number of Thousand At December 31, 2022 5,259,506 2,170 8,883,333 3,664 — — 14,142,839 5,834 Warrants issuance — — — — 1,007,894 3,893 1,007,894 3,893 Change in fair value of derivative warrant liabilities — 249 — 420 — (1,171 ) — (502 ) Exchange differences — (47 ) — (79 ) — (125 ) — (251 ) At June 30, 2023 5,259,506 2,372 8,883,333 4,005 1,007,894 2,597 15,150,733 8,974 Public Warrants are listed and have been measured at fair value using the quoted price (Level 1). As of June 30, 2023, the fair value of the Public and Private Warrants was USD 0.49 2.80 Reconciliation of movements of liabilities to cash flows arising from financing activities (In thousand Euros) Loans and Derivative Lease Total Balance at January 1, 2023 133,627 5,834 27,301 166,762 Proceeds from loans 261,526 — — 261,526 Principal paid on lease liabilities — — (1,310 ) (1,310 ) Interest paid on lease liabilities — — (593 ) (593 ) Repayments of loans (214,353 ) — — (214,353 ) Interest and bank fees paid (5,369 ) — — (5,369 ) Total changes from financing cash flows 41,804 — (1,903 ) 39,901 The effect of changes in foreign exchange rates 213 (251 ) (172 ) (210 ) New warrants issued (3,893 ) 3,893 — — Change in fair value of derivative warrant liabilities — (502 ) — (502 ) New leases — — 225 225 Government loan receivable 919 — — 919 Interest and bank fees expenses 6,111 — 593 6,704 Total liability-related other changes 3,137 3,391 818 7,346 Balance at June 30, 2023 178,781 8,974 26,044 213,799 B. Trade and other financial payables Details of trade and other financial payables as of June 30, 2023 and December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Suppliers 40,615 65,830 Personnel (salaries payable) 4,335 5,351 Customer advances 1,956 68 Total 46,906 71,249 Trade and other payables are unsecured and are typically paid in les

Inventories

Inventories	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Inventories	13. Inventories Details of inventories as of June 30, 2023 and as of December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Raw materials 19,165 47,668 Work in progress 33,835 31,195 Finished goods 42,481 27,706 Total 95,481 106,569 The Group has insurance policies in place to cover all inventories, with specific global insurances coverage for each of the Group’s warehouses. There were no commitments for the purchase of inventories as of June 30, 2023 and December 31, 2022. Advance payments to suppliers for the acquisition of inventories as of June 30, 2023 were Euros 4,340 thousand, as compared to Euros 3,031 thousand as of December 31, 2022. Based on current information, the Group has booked an inventory provision of Euros 954 thousand as of June 30, 2023 to cover the impact of slow-moving and accrual obsolescence inventories, as compared to Euros 1,886 thousand at December 31, 2022.

Cash and Cash Equivalents

Cash and Cash Equivalents	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Cash and Cash Equivalents	14. Cash and Cash Equivalents Cash and cash equivalents are comprised of the following: (In thousand Euros) June 30, 2023 December 31, 2022 Cash 3 3 Bank and other credit institutions 37,355 18,873 Bank and other credit institutions, foreign currency 68,015 63,623 Other cash equivalents 181 809 Total 105,554 83,308 We maintain cash and cash equivalents with major financial institutions. Our cash and cash equivalents of bank deposits held with banks that, at the time, exceed federally or locally insured limits. Details of cash at banks and other credit institutions with balances held in foreign currency are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 USD 64,974 63,109 GBP 2,201 237 NOK 112 44 SEK 360 125 DKK 320 108 AUD 48 — Total 68,015 63,623

Capital and Reserves

Capital and Reserves	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Capital and Reserves	15. Capital and Reserves Share capital and share premium As of June 30, 2023 issued share capital of the Company was as follows: Shares Share Capital Class A shares of euro 0.12 nominal value each 173,445,211 20,816 Class B shares of euro 1.20 nominal value each 22,250,793 26,701 Class C shares of euro 1.08 nominal value each 1,020,000 1,102 Total 196,716,004 48,619 All the shares issued were fully paid as of the date of the capital increases. Wallbox’s Class A Shares, Class B Shares and Conversion Shares (“Class C Shares”) provide their holders with same economic rights; however, Class B Shares provide holders with ten (10) votes per share, Class C Shares provide holders with nine (9) votes per share and Class A Shares provide holders with one (1) vote per share. Wallbox’s Class A Shares began trading on the NYSE under the “WBX” symbol on October 4, 2021. As of June 30, 2023 and December 31, 2022, authorized share capital was as follows: June 30, 2023 Shares Nominal Share Capital Class A Shares 401,020,000 0.12 48,122 Class B Shares 48,980,000 1.20 58,776 Conversion shares 1,020,002 1.08 1,102 Total 451,020,002 108,000 December 31, 2022 Shares Nominal Share Capital Class A Shares 400,000,000 0.12 48,000 Class B Shares 50,000,000 1.20 60,000 Conversion shares 2 1.08 0 To tal 450,000,002 108,000 During the six months ended June 30, 2023, there were the following share capital and share premium movements: Shares Price per Share Capital Share Premium At December 31, 2022 172,151,148 45,769 378,240 January 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 140,594 0.12 17 622 January 2023: Payment in shares Coil acquisition (MSOP/ESOP) (Class A shares) 272,826 0.12 33 2,284 February 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 168,085 0.12 20 113 March 2023: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 141,071 0.12 17 437 March 2023: Founder warrants execution (Class B shares) 20,000 1.20 24 173 March 2023: Change Cass B shares into Class A shares and Class C shares 20,000 — — — April 2023: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 569,745 0.12 69 6,313 April 2023: Capital increase (ATM) (Class A shares) 175,586 0.12 21 390 May 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 181,144 0.12 22 648 May 2023: Capital increase (ATM) (Class A shares) 2,312,313 0.12 278 5,464 June 2023: Stock option plan execution (MSOP/ESOP/RSU/ESPP) (Class A shares) 660,045 0.12 79 2,068 June 2023: Capital Increase (Private placement) (Class A shares) 18,832,432 0.12 2,261 42,689 June 2023: Change Cass B shares into Class A shares and Class C shares 1,000,000 June 2023: Capital increase (ATM) (Class A shares) 71,015 0.12 9 55 At June 30, 2023 196,716,004 48,619 439,496 The capital increases that have taken place during the six months ended June 30, 2023 correspond mainly to the private placement, the stock plans execution (see Note 20), the equity-settled consideration for the Coil acquisition, and the at-the-market Additionally, during the six months ended June 30, 2023, the Company has exchanged 1,020,000 Class B ordinary shares with a nominal value of Euro 1.20 per share (“Class B Shares”) for 1,020,000 Class A Shares with a nominal value of Euro 0.12 per share and 1,020,000 Class C Shares with a nominal value of Euro 1.08 per share. Nature and purpose of reserves Accumulated deficit As of June 30, 2023, consolidated accumulated deficit amounts to Euros 377,328 thousand, as compared to Euros 306,696 as of December 31, 2022. A free distribution is restricted for the amount of capitalized internal development costs as carried on the consolidated statement of financial position. As of June 30, 2023, the amount of capitalized development costs as carried on the consolidated statement of financial position amounts to Euros 57,247 thousand, as compared to Euros 49,537 thousand as of December 31, 2022, as further detailed in Note 10. Foreign currency translation reserve The translation reserve comprises all foreign currency differences arising from the translation of the financial statements of foreign operations, as well as the effective portion of any foreign currency differences arising from hedges of a net investment in a foreign operation. This legal reserve is not freely distributable. This reserve amounts to Euros 7,910 thousand as of June 30, 2023, as compared to Euros 10,597 thousand as of December 31, 2022. Other equity components: Share-based payments The share-based payments reserve is used to recognize the value of equity-settled share-based payments provided to employees, including key management personnel, as part of their remuneration. This reserve was Euros 38,613 thousand as of June 30, 2023, as compared to Euros 37,778 thousand as of December 31, 2022. Refer to Note 20 for further details of these plans. Equity-settled earn-out In addition, as of June 30, 2023 the equity settled earn-out earn-out Measurement adjustments to financial assets through OCI Investments in hedge funds referred to in Note 12 are measured at fair value at year end. The change in their valuation is recognized as other equity components through other comprehensive income. This caption includes Euros 4 thousand as of June 30, 2023 and December 31, 2022.

Provisions

Provisions	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Provisions	16. Provisions Details of the provisions are as follows: At June 30, 2023 Non-current Total Current (In thousand Euros) Other Service Service Total Carrying amount at the beginning of the year 120 1,319 1,439 1,318 1,318 Charge / (Credit): 843 426 1,269 427 427 (+) additional provisions recognized, net 959 1,576 2,535 1,577 1,577 (+/-) Short-term transferred — 1,150 1,150 (1,150 ) (1,150 ) (-) Amounts used during the year (116 ) (2,300 ) (2,416 ) — — Carrying amount at year end 963 1,745 2,708 1,745 1,745 At December 31, 2022 Non-current Total current Current Total Current (In thousand Euros) Other Service Service Carrying amount at the beginning of the year 4 358 362 541 541 Charge / (Credit): 116 961 1,077 777 777 (+) additional provisions recognized, net 117 2,935 3,052 — — (+/-) Short-term transferred — (1,416 ) (1,416 ) 1,415 1,415 (-) Amounts used during the year (1 ) (558 ) (559 ) (638 ) (638 ) Carrying amount at ye a 120 1,319 1,439 1,318 1,318 Service warranties Products developed and sold by the Group are under warranty for a period of three years and, therefore, a provision is recognised to cover the costs that could be incurred in relation to projects and products under warranty. This provision is estimated based on prior periods actual warranty costs incurred, considering those product sales under warranty. Other provisions As of June 30, 2023, “Other” provisions caption includes mainly the contingent consideration (earn-out)

Government Grants

Government Grants	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Government Grants	17. Government Grants Details of Government grants as of June 30, 2023 and December 31, 2022 are as follows: June 30, 2023 December 31, 2022 Grants Goverment Entity Non-current Current Non-current Current Movilidad 2030 Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 819 29 591 287 Flexener Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 82 101 228 57 Magnetor Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 27 — — 28 Zeus Ptas Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 469 20 404 102 Alt Impacte Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 389 49 392 98 Coldpost Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 12 — — 12 Minichargers Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 79 — 63 16 Electrolinera Instituto para Diversificación y Ahorro de la Energía (IDEA) 421 — 337 83 Acció - Creació llocs treball Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 146 18 183 — Hermes - Estudios Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 842 134 — — Hermes - Desarrollo Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 1,446 119 — — Hermes - Formación Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 222 91 — — V2BUILD Innovate UK - UKRI — — — 25 Total 4,954 561 2,198 708 Government grants include the grants assigned to the Group by the “Ministerio de Transportes, Movilidad y Agenda Urbana (MITMA)”, by “Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI)”, by “Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ)” and by “Instituto de la Diversificación y Ahorro de la Energía (IDEA)” for an amount of Euros 2,854 thousand, Euros 1,626 thousand, Euros 614 thousand and Euros 421 thousand, respectively, to develop new technologies and promote smart mobility solutions. The impact in the interim condensed consolidated statement of profit or loss and other comprehensive income (recognized in “Net Other income”) for the six months ended June 30, 2023 amounts to Euros 1,421 thousand, as compared to Euros 785 thousand for the six months ended June 30, 2022. As of June 30, 2023 Euros 3,673 thousand are pending to be received from government entities, as compared to Euros 4,049 thousand as of December 31, 2022.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	6 Months Ended
	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue from Contracts with Customers	18. Revenue from Contracts with Customers Disaggregation of revenue from contracts with customers Set out below is the disaggregation of the Group’s revenue from contracts with customers: (In thousand Euros) June 30, 2023 June 30, 2022 Sales of goods 60,275 65,746 Sales of services 7,745 2,065 Total 68,020 67,811 The breakdown by geographical segments is as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Geographical markets (*): EMEA 55,124 60,207 NORAM 12,526 7,593 APAC 370 11 Total 68,020 67,811 (*) Differences between geographical markets information above and segment disclosures in Note 7 are due to inter-segment Service revenue includes mainly installations services, software operation and maintenance. The sale of installation services is always made in combination with the sale of a charger, although they are considered distinct performance obligations. Delivery of the charger and the installation services do not always happen at the same time, leading, in some cases, to chargers being delivered to customers with the installation pending. In this scenario, a contract liability is recognized when invoicing both services prior to rendering the installation services. A contract liability is recognized if a payment is received or if a payment is due (whichever is earlier) from a customer before the Group transfers the related goods or services. Contract liabilities are recognized as revenue when the Group performs under the contract (i.e., transfers control of the related goods or services to the customer).

Expenses

Expenses	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Expenses	19. Expenses A. Changes in inventories and raw materials and consumables used Details of changes in inventories and raw materials and consumables used is as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Consumption of finished goods, raw materials and other consumables 45,979 38,462 Scrap stock, slow moving & obsolete accrual (932 ) 228 Work carried out by other companies 281 1,181 Total 45,328 39,871 B. Operating expenses Operating expenses are mainly as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Marketing expenses 5,735 15,080 External temporary workers 1,680 2,866 Professional services 6,767 4,442 Office expense 4,216 3,336 Delivery 3,481 3,704 Custom duty, tax, penalties 297 304 Utilities and similar expenses 2,132 1,783 Fees 517 1,049 Insurance premium 1,086 1,821 Short-term and low value leases (see note 9) 1,151 976 Bank Services 500 311 Travel expenses 1,593 1,702 Repairs 785 105 Warranty provision 853 122 Others impairments and losses 1,569 1,646 Expected credit loss for trade and other receivables (189 ) 110 Other 2,430 2,021 Total 34,603 41,378

Employee Benefits

Employee Benefits	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Employee Benefits	20. Employee Benefits Details of employee benefits for the six months ended June 30, 2023 and 2022 are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Wages and salaries 24,130 17,466 Share-based payment plans expenses 11,059 20,546 Social Security 9,880 5,387 Total 45,069 43,399 The notable rise in Wage and salaries and Social Security expenses for the six months ended June 30, 2023, as compared to the six months ended June 30, 2022 is primarily due to the significant growth of the Group, which required the hiring of additional personnel. The Group has not entered into any defined contribution or defined benefit plans for which pensions costs are incurred. The majority of employees are working in Spain and are participating in a state pension plan for which the expenses are included in social security. Details of the personnel expense recognized for share-based payment transactions are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Management stock option plan 2,283 9,094 Founders stock option plan — 8,195 ESPP 158 — RSU Board 227 — Performance based earn out in shares and RSU’s management Ares 274 — Performance based earn out in shares and RSU’s management Coil 1,009 — RSU Employees 6,919 2,224 RSU Management 976 1,033 Capitalization of share-based payment transactions in intangible assets (787 ) — Total 11,059 20,546 Management Stock Option Plan As described in the 2022 Consolidated Financial Statements, the shareholders voted to implement a share-based payment plan (the “Management Stock Option Plan” or “MSOP”) to strengthen management’s link with Wallbox and to incentivize and motivate such management. The Management Stock Option Plan grants management stock options to purchase Class A Shares at a per share exercise price equal to Euro 0.0021. The Company records this share-based payments plan based on the estimated fair value of the award at the grant date and is recognized as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award was based on the closest financial round of share capital issued for the firsts grants and the latest ones are based on the estimated market price of the Wallbox’s stock on the date of the grant, in practice the share price of Wallbox at the grant date is used during this reporting period. Employees Stock Option Plan As described in the 2022 Consolidated Financial Statements, the shareholders agreed to offer all employees of Wallbox (the “Beneficiaries” or, individually, the “Beneficiary”) the possibility of participating in a share-based payment plan (the “Employee Stock Option Plan” or “ESOP”) to receive stock options (the “Options”) to purchase a certain number of Class A Shares of the Company. The service-based vesting condition for awards under the Employee Stock Option Plan was completed as of December 31, 2020. All the Options granted will be available for execution when one of the liquidity events described in such plan takes place. The Company records the share-based payments under such plan based on the estimated fair value of the award at the grant date and is recognized as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award was based on the closest financial round of share capital issued for the initial grants and the more recent fair value determinations are based on the estimated market price of the Company’s stock on the date of the grant in practice the sh Founders Stock Option Plan At a meeting held on June 30, 2021, the shareholders of Wallbox Chargers, S.L.U. agreed to implement a share-based payment plan (Founders Stock Option Plan) to strengthen the bond of the founders of Wallbox and in order to align the interests of the founders with the creation of additional value for the Company. The options under the Founders Stock Option Plan have a strike price at a valuation equal to or higher than current market value and allow the founders to benefit from more liquid options which are fully vested and transferable from their date of concession. In accordance with the terms and conditions of the Founders Stock Option Plan, these options may be exercised in exchange for Class A Shares, nominal value Euro 0.12 per share (previously nominal value, Euro 0.50). The exercise price of the options is equivalent to Euros 1.93 per share after applying the “Exchange Ratio” of Euro 240.990795184659 per Class A Share (previously Euros 466.24 per Wallbox Chargers S.L.U. share). The maximum number of Class A Shares that underlie all of the options included in this Founders Stock Option Plan is, at the date of the plan implementation, equivalent to 1,033,609 Class A Shares after applying the Exchange Ratio (previously, 4,289 shares of Wallbox Chargers, S.L.U.). The Board of Directors of the Company has delivered a personal notice to each founder, with an invitation to participate in the Founders Stock Option Plan, which contain, among others, the number of Options granted to each founder; and, where appropriate, the individual conditions governing the participation of the Beneficiary in the Founders Stock Options Plan. For the purposes of this Founders Stock Option Plan, the date of concession is that date indicated in the Invitation Notice. These invitations were sent in 2022, so the Group recognized the expense accordingly to the valuation of these options in 2022 as they vested following their grant. The Group valued each option at USD 8.66. To determine the fair value at grant date of these options the Group used American option chain, where each option has a maturity of 5 years. Each beneficiary must comply with the following conditions in order to exercise the options: i. A lock-up lock-up; ii. a temporary suspension of exercise has not been initiated at the time of such exercise; and iii. Any other conditions included in the beneficiary’s Invitation Notice have been fulfilled. RSUs for Employees At a meeting held on April 6, 2022, the compensation committee approved the implementation of an Incentive Award Plan pursuant to which awards of restricted stock units (“RSUs”) were granted to employees. Each RSU granted represents a right to receive one listed share of the Company at the end of each vesting period, subject to the grantee’s continued service through the applicable vesting date. The RSUs vest according to the below schedule, subject to the grantee’s continued service through each applicable vesting date: • 33% will vest on the 1 st • 33% will vest on the 2 nd • 34% will vest on the 3 rd In addition, the Company granted RSUs to the employees of the subsidiaries that it acquired in the second half of 2022. These RSUs are subject to certain performance-based vesting conditions, which have been considered 100% covered when valuing these RSUs. The Company records these share-based payments under this plan based on the estimated fair value of the award at the grant date and recognizes the payments as an expense in the consolidated statements of profit or loss over the requisite service period. The estimated fair value of the award is based on the listed share price of the Company on the date of grant. RSUs for Management At a meeting held on April 6, 2022, the compensation committee approved an Incentive Award Plan pursuant to which awards of RSUs were granted to management. Each RSU granted represents a right to receive one listed share of the Company at the end of each vesting period, subject to continued service. The RSUs are subject to service-based and performance-based vesting conditions and vest as follows: • Serviced-Based Condition: one-third • 50% of this 33% will vest on the 1 st • 50% of this 33% will vest on the 2 nd • Performance-Based Condition: two-thirds • Period 1: 50% will vest: • If between April 8, 2025 and April 8, 2029 (both dates included), at any time, the closing stock price (the last price at which the Company stock trades during the regular trading session) equals or exceeds $25 per share for any 20 trading days within any 30 trading days period. • Accelerator event: If the Company announces results for the fourth quarter and full year of 2024 of (i) revenue of at least 1B Euro, (ii) the Company’s auditor confirms that the cash flows corresp on • Period 2: 50% will vest: • If between April 8, 2027 and April 8, 2029 (both dates included), at any time, the closing stock price (the last price at which the Company stock trades during the regular trading session) equals or exceeds $30 per share for any 20 trading days within any 30 trading days period. Also on November 11, 2022 the Compensation committee approved granting RSUs to certain management personnel of the Group. These RSUs are subject to performance-based vesting conditions only, and such conditions are consistent with the performance-based vesting conditions disclosed above. The Group has valued each RSUs under such plan as follows: Service-based condition: This fair value was determined by discounting the forward price of the Company’s stock at each vesting date. The price in this tranche has been based on the spot price at grant date. Performance-based condition: This fair value has been based on the Company’s price developments according to the Black-Scholes model. Prices for each averaging window are obtained via Monte Carlo simulation. Additionally, during the six months ended June 30, 2023, the Company has granted new RSUs to members of the Board of Directors. These RSUs will vest in the third quarter of 2023, subject to continued service through such date. ESPP In January 2023, the Group launched an offering period under the Amended and Restated 2021 Employee Stock Purchase Plan (“ESPP”) for a length of one year, with the purpose of increasing employee engagement and motivation. The offering has been designed in accordance with the 2021 Employee Stock Purchase Plan approved by the Company upon listing in October 2021. The Employee Stock Purchase Plan consists of an offer to buy a maximum of 20,000 shares by each of the Company’s employees who participates in the ESPP with a discount of up to 15%, with a limit of 1% to 10% of annual salary per year. Movements during the year The following table illustrates the movements in stock options during the six months ended June 30, 2023, excluding earn out payments in shares for the business combinations of Coil and Ares in 2022: Number of warrants ESOP MSOP Founders RSU Employees RSU Management RSU Coil & Ares RSU Board ESPP Total At December 31, 2022 1,285,619 6,238,316 1,033,609 2,027,765 2,000,000 496,019 — — 13,081,328 Granted — 38,160 — 2,076,632 — 297,774 312,564 2,725,130 Exercised (84,688 ) (622,870 ) (20,000 ) (616,308 ) (249,999 ) — — (312,564 ) (1,906,429 ) Cancelled — — — (350,165 ) (291,667 ) — — — (641,832 ) At June 30, 2023 1,200,931 5,653,606 1,013,609 3,137,924 1,458,334 496,019 297,774 — 13,258,197

Financial Income and Expenses

Financial Income and Expenses	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Financial income and expenses	21. Financial income and expenses Details of financial income and expenses are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Financial income Fair value adjustment of the put option —  2,002 Fair value gain on financial investments 65 53 Fair value of derivatives 320 15 Other finance income 184 —  Total financial income 569 2,070 Financial Expenses Interest and fees on bank loans (Note 12) 6,049 1,245 Interest on leases (Note 9) 593 607 Valuation of financial instruments —  1,550 Accretion of discount on put option liabilities —  25 Other finance costs 62 10 Total financial expenses 6,704 3,437

Loss Per Share

Loss Per Share	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
Loss Per Share	22. Loss Per Share Basic loss per share is calculated by dividing net loss for the period attributable to equity holders of the Company by the weighted average number of ordinary shares outstanding during the year. As the Company has losses in all periods, potential ordinary shares from Management Stock Options, Employee Stock Options, RSU plans and Warrants are not dilutive (losses per share would be less and ant Details of the calculation of basic and diluted loss per share are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Loss for the period (70,632 ) (8,691 ) Dilutive effects on earnings per share — — Total loss for basic and diluted earnings per share (70,632 ) (8,691 ) Number of shares June 30, 2023 June 30, 2022 Weighted average number of ordinary shares for basic and diluted earnings per share (thousand shares) 175,512 161,977 (In Euros) June 30, 2023 June 30, 2022 Basic and diluted losses per share (0.40 ) (0.05 )

Tax-related balances

Tax-related balances	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Tax-related balances	23. Tax-related balances A. Tax credit and other receivables/Other payables (In thousand Euros) June 30, 2023 December 31, 2022 Indirect taxes receivables 5,798 10,091 Government Grant receivables 3,673 4,049 Income tax credit receivables (short term) — 706 Income tax credit receivables (long term) 8,185 6,629 Total 17,656 21,475 (In thousand Euros) June 30, 2023 December 31, 2022 Indirect taxes payables 5,200 5,819 Current income tax liability — 1,186 Deferred tax liability 1,457 1,388 Total 6,657 8,393 B. Amounts recognized in profit or loss (In thousand Euros) June 30, 2023 June 30, 2022 Loss before Tax (72,253 ) (9,280 ) Tax income (at 25%) 18,063 2,320 Unrecognized deferred tax assets on tax losses (18,063 ) (2,320 ) Deductions and credits generated (1,556 ) (549 ) Other adjustments (65 ) (40 ) Income tax expense/(income) (1,621 ) (589 ) As of June 30, 2023 and December 31, 2022 details of the tax losses to be offset are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 2015 47 47 2016 439 439 2017 56 56 2018 1,579 1,579 2019 3,318 3,318 2020 9,025 9,025 2021 121,936 122,936 2022 — — 2023 58,302 — 194,702 137,400 The tax losses detailed above correspond to the Spanish tax consolidated headed by Wallbox. Tax losses may be offset indefinitely in the future. The existence of unused tax losses, as well as the lack of track record of generating tax profits, evidences that future taxable profit may not be available to the Group, at least for the near and medium term, as the C om

Related party disclosures

Related party disclosures	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Related party disclosures	24. Related party disclosures 24.1 Related party transactions and balances Details of transactions and balances with related parties are as follows: June 30, 2023 (In thousand Euros) Shareholders Joint Venture Total Income Revenue —  —  —  Statement of financial position Loans —  —  —  Receivables —  —  —  December 31, 2022 (In thousand Euros) Shareholders Joint Venture Total Statement of financial position Loans granted to Joint Venture —  1,411 1,411 Receivables from Joint Venture —  534 534 Impairment of financial assets —  (1,945 ) (1,945 ) June 30, 2022 (In thousand Euros) Shareholders Joint Venture Total Income Revenue 13 —  13 In connection with the June 2023 private placement of Class A Shares, Enric Asuncion Escorsa purchased 387,597 Class A Shares, Orilla Asset Management, S.L. purchased 7,751,938 Class A Shares, AM Gestio, S.L. purchased 1,937,985 Class A Shares, Consilium, S.L. purchased 6,429,330 Class A Shares, Anangu Corp, S.L. purchased 387,597 Class A Shares and Black Label Equity I SCR, S.A. purchased 1,937,985 Class A Shares, in each case, at price of $2.58 per share. 24.2 Remuneration of Directors and Key Management Personnel The remuneration expenses recorded for the members of the Board of Directors for the six months ended on June 30, 2023 and 2022 are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Short-term benefits 282 388 Non-executive 180 152 Share-based payment plan 300 6,146 Total 762 6,686 Details of the remuneration expenses recorded for the Company’s senior management (excluding the executive members of the Board of Directors) are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Short-term benefits 1,118 1,188 Termination benefits 14 —  Share-based payment plan expenses 1,282 9,983 Total 2,414 11,171 No expenses for post-employment benefits were incurred during the six months ended June 30, 2023 and the six months ended June 30, 2022. As of June 30, 2023 and 2022, the Group had no pension or life insurance obligations with members of senior management. As of June 30, 2023 and 2022, no advances or loans had been granted to members of senior management, nor had the Company extended any guarantees on their behalf. During the six months ended June 30, 2023, public liability insurance premiums of Euros 534 thousand, as compared to Euros 863 thousand in the six months ended June 30, 2022 had been incurred to be covered for damages or losses that may be incurred by members of the Board of Directors in the performance of their duties. These insurance premiums do however not form part of the remuneration of the members of the Board of Directors and have therefore not be included in the table above.

Financial Risk Management

Financial Risk Management	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Financial Risk Management	25. Financial Risk Management Risk management policies are established by management, having been approved by the Company’s Board of Directors. Based on these policies, the Finance department has established a number of procedures and controls to identify, measure and manage risks deriving from the activity involving financial instruments. These policies, inter alia, prohibit the Group from speculating with derivatives. Any activity involving financial instruments exposes the Group to credit risk, market risk and liquidity risk. a) Credit risk Credit risk arises from possible losses deriving from failure to comply with contractual obligations on the part of the counterparties of the Group, i.e., the possibility of not recovering financial assets at the amount recogn iz The maximum credit risk exposure is as follows: June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,089 — 39,797 Other receivables — 579 — 16 Loans to employees 180 27 — 14 Trade and other financial receivables 180 41,695 — 39,827 Gurantee deposit 1,644 — 1,133 — Non-current 1,644 — 1,133 — Gurantee deposit — 397 — 560 Financial investments — 5,625 — 5,397 Other current financial assets — 6,022 — 5,957 Cash and cash equivalents — 105,554 — 83,308 Total 1,824 153,271 1,133 129,092 The Sales and Finance departments establish credit limits for each customer based on information received from an entity specializing in Group solvency analysis. b) Market risk Market risk arises from possible losses deriving from fluctuations in the fair value or in future cash flows of financial instruments because of changes in market prices. Market risk includes interest rate, currency and other price risks. Interest rate risk Interest rate risk arises from possible losses due to changes in the fair value or the future cash flows of a financial instrument because of fluctuations in market interest rates. The Group loans and borrowings balance as of June 30, 2023 and December 31, 2022 is broken down as follows: (In thousand Euros) Currency June 30, 2023 December 31, 2022 Fixed rate Loan EUR 26,154 32,125 Floating rate loan EUR 152,627 101,502 178,781 133,627 A 100 basis points change in interest rates would mean an increase (decrease) in profit or loss as of June 30, 2023 by Euros 900 thousand, as compared to Euros 982 thousand as of June 30, 2022. This analysis assumes that all other variables are held constant and considers only the effect of interest rates. June 30, 2023 June 30, 2022 Profit or loss Profit or loss (In thousand Euros) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Floating rate loan 900 (900 ) 982 (982 ) Currency risk Currency risk is the risk of possible losses due to changes in the fair value of and future cash flows from financial instruments as a result of exchange rate fluctuations. Cash and cash equivalents, trade and other financial receivables and other current assets / deferred charges are primarily the items included within the Group’s assets and liabilities that are denominated in a currency other than the functional currency. The following table shows the impact of a reasonably possible strengthening or weakening of the Euro against USD on the Group monetary assets and liabilities as of June 30, 2023 and 2022. This sensitivity analysis assumes that all other variables remain constant and ignores any impact from anticipated sales and purchases. The Group’s exposure to foreign currency exchange for all other currencies is not significant. June 30, 2023 June 30, 2022 Profit or loss Profit or loss (In thousand Euros) Strengthening Weakening Strengthening Weakening USD (10% movement) 1,023 (1,250 ) (9,299 ) 11,365 Other market price risk The Group has derivative warrant liabilities (see Note 12) measured at FVTPL. The derivative warrant liabilities of Euros 8,974 thousand as of June 30, 2023, as compared to Euros 5,834 thousand at December 31, 2022, are measured at fair value. A change of the warrant price by 1% would result in an increase/decrease of the underlying warrant liabilities of Euros 90 thousand. c) Liquidity risk Liquidity risk arises where the Group might not hold, or have access to, sufficient liquid funds at an appropriate cost to settle its payment obligations at any given time. Details of working capital are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Current assets 264,118 255,171 Current liabilities 181,120 178,793 Total 82,998 76,378 The working capital presented by the Group is sufficient to cover the various c om Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2023 and December 31, 2022 are as follows: June 30, 2023 (In thousand Euros) Capital Interest Total 1 July 2023 - 30 June 2024 112,512 6,166 118,678 1 July 2024 - 30 June 2025 21,773 5,810 27,583 1 July 2025 - 30 June 2026 18,369 4,071 22,440 1 July 2026 - 30 June 2027 14,274 2,332 16,606 1 July 2027 - 30 June 2028 6,294 1,256 7,550 More than five years 5,559 280 5,839 178,781 19,915 198,696 December 31, 2022 (In thousand Euros) Capital Interest Total 2023 89,268 3,428 92,696 2024 12,063 2,785 14,848 2025 10,688 2,014 12,702 2026 8,024 1,398 9,422 2027 6,907 838 7,745 More than five years 6,677 759 7,436 133,627 11,222 144,849 d) Capital management For the purpose of the Group’s capital management, capital includes issued capital, share premium and all other equity reserves attributable to the equity holders of the Company. The primary objective of the Group’s capital management is to maximize the shareholder value. The Group manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of its financial requirements to attend its business plans. To maintain or adjust the capital structure, the Group may issue new shares or issue/repay debt financial instruments. The Group monitors capital management to ensure that it meets its financial needs to achieve its business objectives while maintaining its solvency. No changes were made in the objectives, policies, or processes for managing capital with regard to the information disclosed in the 2022 Consolidated Financial Statements.

Events after the Reporting Peri

Events after the Reporting Period	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Events after the Reporting Period	26. Events after the Reporting Period No additional significant events after From July 1, 2023 to the date of the issuance of these interim condensed consolidated financial statements, an aggregate of 250,661 options were exercised for an aggregate of 250,661 Class A Shares, increasing the Company’s share capital of Euros 30 thousand.

Detail of Wallbox Group subsidi

Detail of Wallbox Group subsidiaries	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Detail of Wallbox Group subsidiaries	27. Detail of Wallbox Group subsidiaries % Equity interest Company name Registered office Activity Company holding June 2023 December 2022 Consolidation method Wall Box Chargers, S.L.U. Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain Retail innovative solutions for charging Electric Vehicles Wallbox NV 100 % 100 % * Fully consolidated Kensington Capital Acquisition Corp II 1400 Old Country Road, Suite 301, Westbury, NY 11590 Special purpose acquisition company Wallbox NV 100 % 100 % * Fully consolidated Wallbox Energy, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox UK Limited 378-380 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated SAS Wallbox France Avenue des Champs Elysées 102, 75008, Paris, France Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBC Wallbox Chargers Deutschland GmbH Oskar-von-Miller-Ring Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Italy, S.R.L. Piazza Tre Torri 2, 20145 CAP, Milano, Italy Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % Fully consolidated Wallbox Netherlands B.V. Kingsfordw eg 151,1042 GR Amsterdam, The Netherlands Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox USA Inc. 800 W. El Camino Real Suite 180, Mountain View CA 94040, United States Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Shanghai Ldt. Unit 05-129 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox AS Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox ApS Rådhuspladsen 16, 1550 København, Denmark Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox AB Kistagången 12, 164 40 Kista, Sweden Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox Oy PL 747, 00101 Helsinki, Finland Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Electromaps, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Coil, Inc. 1307 Hayes Street Suite 5 San Francisco, CA 94117 US EV Charge installer Wallbox USA, Inc. 100 % 100 % - Fully consolidated AR Electronics Solutions, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Manufacture of Electronical components Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Australia PTY, Ltd 152 Elizabeth Street - Level 4 - Melbourne VIC 3000 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBX Chargers Portugal, Unipessoal Lda Edifício Scala, Rua de Vilar, 235, 2.o andar Porto Concelho: Porto Freguesia: Lordelo do Ouro e Massarelos 4050 626 Porto Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Belgium BV 1831 Diegem, Pegasuslaan 5, Belgium Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % —  - Fully consolidated (*) direct ownership (-) indirect ownership

Operating Segments (Tables)

Operating Segments (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Reconciliation of Information on Reportable Segments with Amounts Reported In Financial Statements	Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2023 June 30, 2023 (In thousand Euros) EMEA NORAM APAC Total segments Consolidated Consolidated Revenue 58,299 12,526 370 71,195 (3,175 ) 68,020 Changes in inventories and raw (40,009 ) (8,173 ) (321 ) (48,503 ) 3,175 (45,328 ) Employee benefits (33,443 ) (11,265 ) (361 ) (45,069 ) — (45,069 ) Other operating expenses (28,476 ) (5,987 ) (140 ) (34,603 ) — (34,603 ) Amortization and depreciation (10,888 ) (1,491 ) (1 ) (12,380 ) — (12,380 ) Other income 1,657 97 1 1,755 — 1,755 Operating Loss (52,860 ) (14,293 ) (452 ) (67,605 ) — (67,605 ) Total Assets 364,603 171,624 373 536,600 (97,039 ) 439,561 Total Liabilities 239,591 62,583 539 302,713 (22,939 ) 279,774 Reconciliations of information on reportable segments with the amounts reported in the financial statements for the six months ended June 30, 2022 June 30, 2022 (In thousand Euros) EMEA NORAM APAC Total segments Consolidated Consolidated Revenue 66,137 7,593 195 73,925 (6,114 ) 67,811 Changes in inventories and raw (40,164 ) (5,627 ) (10 ) (45,801 ) 5,930 (39,871 ) Employee benefits (39,794 ) (3,426 ) (179 ) (43,399 ) — (43,399 ) Other operating expenses (33,992 ) (7,541 ) (40 ) (41,573 ) 195 (41,378 ) Amortization and depreciation (7,377 ) (621 ) (1 ) (7,999 ) — (7,999 ) Other income 1,360 7 1 1,368 — 1,368 Operating Loss (53,830 ) (9,615 ) (34 ) (63,479 ) 11 (63,468 ) Total Assets 383,861 150,394 78 534,334 (177,132 ) 357,202 Total Liabilities 219,285 37,523 41 256,849 (59,158 ) 197,691

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Property Plant and Equipment	(In thousand Euros) Buildings and Fixtures and Plant and Assets under Total Balance at December 31, 2022 18,675 3,809 35,222 172 57,878 Additions — 40 2,319 2,162 4,521 Disposal (51 ) (47 ) (526 ) — (624 ) Transfers 164 — — (164 ) — Depreciation for the period (41 ) (413 ) (2,937 ) — (3,391 ) Translation differences — (9 ) (306 ) — (315 ) Balance at June 30, 2023 18,747 3,380 33,772 2,170 58,069 Cost At December 31, 2022 20,829 4,749 38,707 172 64,457 At June 30, 2023 20,942 4,733 40,194 2,170 68,039 Accumulated amortization At December 31, 2022 (2,153 ) (941 ) (3,485 ) — (6,579 ) At June 30, 2023 (2,194 ) (1,354 ) (6,422 ) — (9,970 )

Right of Use Assets and Lease_2

Right of Use Assets and Lease Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Carrying Amounts of Right of Use Assets	a) Set out below are the carrying amounts of right-of-use (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2022 22,398 1,195 1,295 24,888 Additions — 222 — 222 Depreciation for the period (1,239 ) (277 ) (126 ) (1,642 ) Translation differences (143 ) (22 ) (165 ) Balance at June 30, 2023 21,016 1,118 1,169 23,303
Summary of Carrying Amounts of Lease Liabilities	b) Set out below are the carrying amounts of lease liabilities and the movements during the six months ended June 30, 2023: (In thousand Euros) Buildings Vehicles Other assets Total Balance at December 31, 2022 25,137 1,179 985 27,301 Additions to liabilities — 222 — 222 Interest on lease liabilities 567 19 7 593 Lease payments (1,433 ) (307 ) (163 ) (1,903 ) Translation differences (148 ) (21 ) — (169 ) Balance at June 30, 2023 24,123 1,092 829 26,044
Summary of Maturity Analysis of Lease Liabilities	An analysis of the contractual maturity of lease liabilities, including future interest payable, is as follows: (In thousand Euros) June 30, 2023 December 31, 2022 6 months or less 1,980 1,892 6 months to 1 year 2,035 1,952 From 1 to 2 years 3,581 3,879 From 2 to 5 years 9,721 9,844 More than 5 years 15,011 17,820 32,328 35,387
Summary of Detailed Information about Components of Lease Amounts Recognized In Profit or Loss	Amounts recognized in profit or loss derived from lease liabilities and expenses on short-term and low value leases (IFRS 16 exemption applied) are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Interest on lease liabilities (see note 21) 593 607 Expenses relating to short-term and low value leases (see note 19) 1,151 976

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
Summary of Detailed Information About Intangible Assets	Details and movement of items composing intangible assets are as follows: (In thousand Euros) Software Patents and Development Other Total Balance at December 31, 2022 6,377 4,042 49,537 844 60,800 Additions 1,431 — 13,610 936 15,977 Disposal — (60 ) (47 ) — (107 ) Transfers (55 ) — 478 (423 ) — Amortization for the period (730 ) (287 ) (6,330 ) — (7,347 ) Translation differences (6 ) (29 ) (1 ) — (36 ) Balance at June 30, 2023 7,017 3,666 57,247 1,357 69,287 Cost At December 31, 2022 8,777 4,578 64,577 844 78,776 At June 30, 2023 10,147 4,489 78,617 1,357 94,610 Accumulated amortization At December 31, 2022 (2,400 ) (536 ) (15,040 ) — (17,976 ) At June 30, 2023 (3,130 ) (823 ) (21,370 ) — (25,323 )
Summary of the Goodwill Breakdown by CGU	The Goodwill breakdown by CGU as of June 30, 2023, and December 31, 2022, is as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Ares 5,571 5,571 Coil 3,438 3,503 Nordics 2,309 2,570 Electromaps / Software 3,457 3,457 Total 14,775 15,101

Financial Assets And Financia_2

Financial Assets And Financial Liabilities - (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Current and non-current financial assets	A. Current and non-current June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,089 — 39,797 Other receivables — 579 — 16 Loans to employees 180 27 — 14 Trade and other financial receivables 180 41,695 — 39,827 Guarantee deposit 1,644 — 1,133 — Non-current 1,644 — 1,133 — Guarantee deposit — 397 — 560 Financial investments — 5,625 — 5,397 Other current financial assets — 6,022 — 5,957 Cash and cash equivalents — 105,554 — 83,308 Total 1,824 153,271 1,133 129,092
Summary of Financial assets by class and category	C. Financial assets by class and category June 30, 2023 (In thousand Euros) Financial assets Financial assets Financial assets Total Customer sales and services 41,089 — — 41,089 Other receivables 579 — — 579 Loans to employees 207 — — 207 Trade and other financial receivables 41,875 — — 41,875 Guarantee deposit 1,644 — — 1,644 Non-current 1,644 — — 1,644 Guarantee deposit 397 — — 397 Financial investments 128 5,296 201 5,625 Other current financial assets 525 5,296 201 6,022 Cash and cash equivalents 105,554 — 105,554 149,598 5,296 201 155,095 December 31, 2022 (In thousand Euros) Financial assets Financial assets Financial assets Total Customer sales and services 39,797 — — 39,797 Other receivables 16 — — 16 Loans to employees 14 — — 14 Trade and other financial receivables 39,827 — — 39,827 Guarantee deposit 1,133 — — 1,133 Non-current 1,133 — 1,133 Guarantee deposit 560 — — 560 Financial investments 128 5,030 239 5,397 Other current financial assets 688 5,030 239 5,957 Cash and cash equivalents 83,308 — — 83,308 124,956 5,030 239 130,225
Summary of Loans and borrowings	A. Loans and borrowings June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Loans 66,268 14,675 44,359 5,676 Working capital line of credit — 97,838 — 83,592 Loans and borrowings 66,268 112,513 44,359 89,268 Derivative warrant liabilities — 8,974 — 5,834 Lease liabilities (see note 9) 23,267 2,777 24,657 2,644 Total 89,535 124,264 69,016 97,746
Summary of Details of loan and borrowings	Details of the loans and borrowings as of June 30, 2023 and December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 Currency Less than 1 to 3 years Over 3 years Total Fixed rate loan EUR 8,589 13,138 1,724 23,451 Floating rate loan EUR 98,776 12,128 8,105 119,009 Covenant Loan EUR 2,219 9,313 919 12,451 Covenant Loan EUR 2,779 18,388 — 21,167 112,363 52,967 10,748 176,078 Fixed rate loan EUR 150 769 1,784 2,703 112,513 53,736 12,532 178,781 (In thousand Euros) December 31, 2022 Currency Less than 1 to 3 years Over 3 years Total Bank Loans Fixed rate loan EUR 13,135 11,694 5,376 30,205 Floating rate loan EUR 75,353 4,240 9,478 89,071 Covenant Loan EUR 609 6,197 5,625 12,431 89,097 22,131 20,479 131,707 Borrowings Fixed rate loan EUR 171 384 1,365 1,920 89,268 22,515 21,844 133,627
Summary of Details of the maturities, by year, of the principals and interest	Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2023 and December 31, 2022, are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 1 July 2023 - 30 June 2024 118,678 2023 92,581 1 July 2024 - 30 June 2025 27,583 2024 14,851 1 July 2025 - 30 June 2026 22,440 2025 12,741 1 July 2026 - 30 June 2027 16,606 2026 9,460 1 July 2027 - 30 June 2028 7,550 2027 7,780 More than five years 5,839 More than five years 7,438 198,696 144,851
Summary of Movement in the derivative warrant liabilities	Movement in the derivative warrant liabilities during the six-months ended June 30, 2023 is summarized below: Public Warrant Private Warrant BBVA Warrant Total Number of Thousand Number of Thousand Number of Thousand Number of Thousand At December 31, 2022 5,259,506 2,170 8,883,333 3,664 — — 14,142,839 5,834 Warrants issuance — — — — 1,007,894 3,893 1,007,894 3,893 Change in fair value of derivative warrant liabilities — 249 — 420 — (1,171 ) — (502 ) Exchange differences — (47 ) — (79 ) — (125 ) — (251 ) At June 30, 2023 5,259,506 2,372 8,883,333 4,005 1,007,894 2,597 15,150,733 8,974
Summary of Reconciliation of movements of liabilities to cash flows	Reconciliation of movements of liabilities to cash flows arising from financing activities (In thousand Euros) Loans and Derivative Lease Total Balance at January 1, 2023 133,627 5,834 27,301 166,762 Proceeds from loans 261,526 — — 261,526 Principal paid on lease liabilities — — (1,310 ) (1,310 ) Interest paid on lease liabilities — — (593 ) (593 ) Repayments of loans (214,353 ) — — (214,353 ) Interest and bank fees paid (5,369 ) — — (5,369 ) Total changes from financing cash flows 41,804 — (1,903 ) 39,901 The effect of changes in foreign exchange rates 213 (251 ) (172 ) (210 ) New warrants issued (3,893 ) 3,893 — — Change in fair value of derivative warrant liabilities — (502 ) — (502 ) New leases — — 225 225 Government loan receivable 919 — — 919 Interest and bank fees expenses 6,111 — 593 6,704 Total liability-related other changes 3,137 3,391 818 7,346 Balance at June 30, 2023 178,781 8,974 26,044 213,799
Summary of Trade and other payables	Details of trade and other financial payables as of June 30, 2023 and December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Suppliers 40,615 65,830 Personnel (salaries payable) 4,335 5,351 Customer advances 1,956 68 Total 46,906 71,249

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2023
Classes of current inventories [abstract]
Summary Of Inventories	Details of inventories as of June 30, 2023 and as of December 31, 2022 are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Raw materials 19,165 47,668 Work in progress 33,835 31,195 Finished goods 42,481 27,706 Total 95,481 106,569

Cash and Cash Equivalents (Tabl

Cash and Cash Equivalents (Tables)	6 Months Ended
	Jun. 30, 2023
Cash and cash equivalents [abstract]
Disclosure Of Detailed Information About Cash And Cash Equivalents	Cash and cash equivalents are comprised of the following: (In thousand Euros) June 30, 2023 December 31, 2022 Cash 3 3 Bank and other credit institutions 37,355 18,873 Bank and other credit institutions, foreign currency 68,015 63,623 Other cash equivalents 181 809 Total 105,554 83,308
Disclosure Of Details of cash at banks and other credit institutions, foreign currency, Geographical Areas	Details of cash at banks and other credit institutions with balances held in foreign currency are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 USD 64,974 63,109 GBP 2,201 237 NOK 112 44 SEK 360 125 DKK 320 108 AUD 48 — Total 68,015 63,623

Capital and Reserves (Tables)

Capital and Reserves (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Shareholding structure of Shareholders of Parent	As of June 30, 2023 issued share capital of the Company was as follows: Shares Share Capital Class A shares of euro 0.12 nominal value each 173,445,211 20,816 Class B shares of euro 1.20 nominal value each 22,250,793 26,701 Class C shares of euro 1.08 nominal value each 1,020,000 1,102 Total 196,716,004 48,619
Summary of authorized share capital	As of June 30, 2023 and December 31, 2022, authorized share capital was as follows: June 30, 2023 Shares Nominal Share Capital Class A Shares 401,020,000 0.12 48,122 Class B Shares 48,980,000 1.20 58,776 Conversion shares 1,020,002 1.08 1,102 Total 451,020,002 108,000 December 31, 2022 Shares Nominal Share Capital Class A Shares 400,000,000 0.12 48,000 Class B Shares 50,000,000 1.20 60,000 Conversion shares 2 1.08 0 To tal 450,000,002 108,000
Summary of Share Capital and Share Premium Movements	During the six months ended June 30, 2023, there were the following share capital and share premium movements: Shares Price per Share Capital Share Premium At December 31, 2022 172,151,148 45,769 378,240 January 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 140,594 0.12 17 622 January 2023: Payment in shares Coil acquisition (MSOP/ESOP) (Class A shares) 272,826 0.12 33 2,284 February 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 168,085 0.12 20 113 March 2023: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 141,071 0.12 17 437 March 2023: Founder warrants execution (Class B shares) 20,000 1.20 24 173 March 2023: Change Cass B shares into Class A shares and Class C shares 20,000 — — — April 2023: Stock option plan execution (MSOP/ESOP/RSU) (Class A shares) 569,745 0.12 69 6,313 April 2023: Capital increase (ATM) (Class A shares) 175,586 0.12 21 390 May 2023: Stock option plan execution (MSOP/ESOP) (Class A shares) 181,144 0.12 22 648 May 2023: Capital increase (ATM) (Class A shares) 2,312,313 0.12 278 5,464 June 2023: Stock option plan execution (MSOP/ESOP/RSU/ESPP) (Class A shares) 660,045 0.12 79 2,068 June 2023: Capital Increase (Private placement) (Class A shares) 18,832,432 0.12 2,261 42,689 June 2023: Change Cass B shares into Class A shares and Class C shares 1,000,000 June 2023: Capital increase (ATM) (Class A shares) 71,015 0.12 9 55 At June 30, 2023 196,716,004 48,619 439,496

Provisions (Tables)

Provisions (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of detailed information of provision	Details of the provisions are as follows: At June 30, 2023 Non-current Total Current (In thousand Euros) Other Service Service Total Carrying amount at the beginning of the year 120 1,319 1,439 1,318 1,318 Charge / (Credit): 843 426 1,269 427 427 (+) additional provisions recognized, net 959 1,576 2,535 1,577 1,577 (+/-) Short-term transferred — 1,150 1,150 (1,150 ) (1,150 ) (-) Amounts used during the year (116 ) (2,300 ) (2,416 ) — — Carrying amount at year end 963 1,745 2,708 1,745 1,745 At December 31, 2022 Non-current Total current Current Total Current (In thousand Euros) Other Service Service Carrying amount at the beginning of the year 4 358 362 541 541 Charge / (Credit): 116 961 1,077 777 777 (+) additional provisions recognized, net 117 2,935 3,052 — — (+/-) Short-term transferred — (1,416 ) (1,416 ) 1,415 1,415 (-) Amounts used during the year (1 ) (558 ) (559 ) (638 ) (638 ) Carrying amount at ye a 120 1,319 1,439 1,318 1,318

Government Grants (Tables)

Government Grants (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Details of government grants	Details of Government grants as of June 30, 2023 and December 31, 2022 are as follows: June 30, 2023 December 31, 2022 Grants Goverment Entity Non-current Current Non-current Current Movilidad 2030 Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 819 29 591 287 Flexener Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 82 101 228 57 Magnetor Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 27 — — 28 Zeus Ptas Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 469 20 404 102 Alt Impacte Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 389 49 392 98 Coldpost Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 12 — — 12 Minichargers Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 79 — 63 16 Electrolinera Instituto para Diversificación y Ahorro de la Energía (IDEA) 421 — 337 83 Acció - Creació llocs treball Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ) 146 18 183 — Hermes - Estudios Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 842 134 — — Hermes - Desarrollo Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 1,446 119 — — Hermes - Formación Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI) 222 91 — — V2BUILD Innovate UK - UKRI — — — 25 Total 4,954 561 2,198 708

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Summary of Revenues Based on Product Lines	Set out below is the disaggregation of the Group’s revenue from contracts with customers: (In thousand Euros) June 30, 2023 June 30, 2022 Sales of goods 60,275 65,746 Sales of services 7,745 2,065 Total 68,020 67,811
Summary of Revenues Based Geographical Segments	The breakdown by geographical segments is as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Geographical markets (*): EMEA 55,124 60,207 NORAM 12,526 7,593 APAC 370 11 Total 68,020 67,811 (*) Differences between geographical markets information above and segment disclosures in Note 7 are due to inter-segment

Expenses (Tables)

Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Disclosure of Changes in Inventories and Raw Materials and Consumables Used	Details of changes in inventories and raw materials and consumables used is as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Consumption of finished goods, raw materials and other consumables 45,979 38,462 Scrap stock, slow moving & obsolete accrual (932 ) 228 Work carried out by other companies 281 1,181 Total 45,328 39,871
Disclosure of Other Operating Expenses	Operating expenses are mainly as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Marketing expenses 5,735 15,080 External temporary workers 1,680 2,866 Professional services 6,767 4,442 Office expense 4,216 3,336 Delivery 3,481 3,704 Custom duty, tax, penalties 297 304 Utilities and similar expenses 2,132 1,783 Fees 517 1,049 Insurance premium 1,086 1,821 Short-term and low value leases (see note 9) 1,151 976 Bank Services 500 311 Travel expenses 1,593 1,702 Repairs 785 105 Warranty provision 853 122 Others impairments and losses 1,569 1,646 Expected credit loss for trade and other receivables (189 ) 110 Other 2,430 2,021 Total 34,603 41,378

Employee Benefits (Tables)

Employee Benefits (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Employee benefits	Details of employee benefits for the six months ended June 30, 2023 and 2022 are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Wages and salaries 24,130 17,466 Share-based payment plans expenses 11,059 20,546 Social Security 9,880 5,387 Total 45,069 43,399
Summary of Personnel Expenses Recognized for Share-based Payment Transactions	Details of the personnel expense recognized for share-based payment transactions are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Management stock option plan 2,283 9,094 Founders stock option plan — 8,195 ESPP 158 — RSU Board 227 — Performance based earn out in shares and RSU’s management Ares 274 — Performance based earn out in shares and RSU’s management Coil 1,009 — RSU Employees 6,919 2,224 RSU Management 976 1,033 Capitalization of share-based payment transactions in intangible assets (787 ) — Total 11,059 20,546
Summary of Movements in Stock Options Until The Transaction Date	The following table illustrates the movements in stock options during the six months ended June 30, 2023, excluding earn out payments in shares for the business combinations of Coil and Ares in 2022: Number of warrants ESOP MSOP Founders RSU Employees RSU Management RSU Coil & Ares RSU Board ESPP Total At December 31, 2022 1,285,619 6,238,316 1,033,609 2,027,765 2,000,000 496,019 — — 13,081,328 Granted — 38,160 — 2,076,632 — 297,774 312,564 2,725,130 Exercised (84,688 ) (622,870 ) (20,000 ) (616,308 ) (249,999 ) — — (312,564 ) (1,906,429 ) Cancelled — — — (350,165 ) (291,667 ) — — — (641,832 ) At June 30, 2023 1,200,931 5,653,606 1,013,609 3,137,924 1,458,334 496,019 297,774 — 13,258,197

Financial Income and Expenses (

Financial Income and Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary Of Details About Financial Income Expenses Net	Details of financial income and expenses are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Financial income Fair value adjustment of the put option —  2,002 Fair value gain on financial investments 65 53 Fair value of derivatives 320 15 Other finance income 184 —  Total financial income 569 2,070 Financial Expenses Interest and fees on bank loans (Note 12) 6,049 1,245 Interest on leases (Note 9) 593 607 Valuation of financial instruments —  1,550 Accretion of discount on put option liabilities —  25 Other finance costs 62 10 Total financial expenses 6,704 3,437

Loss Per Share (Tables)

Loss Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
Summary Of Basic And Diluted Loss Per Share	Details of the calculation of basic and diluted loss per share are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Loss for the period (70,632 ) (8,691 ) Dilutive effects on earnings per share — — Total loss for basic and diluted earnings per share (70,632 ) (8,691 ) Number of shares June 30, 2023 June 30, 2022 Weighted average number of ordinary shares for basic and diluted earnings per share (thousand shares) 175,512 161,977 (In Euros) June 30, 2023 June 30, 2022 Basic and diluted losses per share (0.40 ) (0.05 )

Tax-related balances (Tables)

Tax-related balances (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary Of Tax Credit And Other Receivables Payables	A. Tax credit and other receivables/Other payables (In thousand Euros) June 30, 2023 December 31, 2022 Indirect taxes receivables 5,798 10,091 Government Grant receivables 3,673 4,049 Income tax credit receivables (short term) — 706 Income tax credit receivables (long term) 8,185 6,629 Total 17,656 21,475 (In thousand Euros) June 30, 2023 December 31, 2022 Indirect taxes payables 5,200 5,819 Current income tax liability — 1,186 Deferred tax liability 1,457 1,388 Total 6,657 8,393
Summary Of Income Tax Credit RecognizedIn Profit Loss	B. Amounts recognized in profit or loss (In thousand Euros) June 30, 2023 June 30, 2022 Loss before Tax (72,253 ) (9,280 ) Tax income (at 25%) 18,063 2,320 Unrecognized deferred tax assets on tax losses (18,063 ) (2,320 ) Deductions and credits generated (1,556 ) (549 ) Other adjustments (65 ) (40 ) Income tax expense/(income) (1,621 ) (589 )
Summary Of Information About Offset Of Tax losses	As of June 30, 2023 and December 31, 2022 details of the tax losses to be offset are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 2015 47 47 2016 439 439 2017 56 56 2018 1,579 1,579 2019 3,318 3,318 2020 9,025 9,025 2021 121,936 122,936 2022 — — 2023 58,302 — 194,702 137,400

Related party disclosures (Tabl

Related party disclosures (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of transactions between related parties [line items]
Summary Of Transactions And Balances With Related Parties	Details of transactions and balances with related parties are as follows: June 30, 2023 (In thousand Euros) Shareholders Joint Venture Total Income Revenue —  —  —  Statement of financial position Loans —  —  —  Receivables —  —  —  December 31, 2022 (In thousand Euros) Shareholders Joint Venture Total Statement of financial position Loans granted to Joint Venture —  1,411 1,411 Receivables from Joint Venture —  534 534 Impairment of financial assets —  (1,945 ) (1,945 ) June 30, 2022 (In thousand Euros) Shareholders Joint Venture Total Income Revenue 13 —  13
Summary Of Remuneration Expenses Recorded For The Members Of Board	The remuneration expenses recorded for the members of the Board of Directors for the six months ended on June 30, 2023 and 2022 are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Short-term benefits 282 388 Non-executive 180 152 Share-based payment plan 300 6,146 Total 762 6,686
Remuneration of Directors and Key Management [Member]
Disclosure of transactions between related parties [line items]
Summary Of Remuneration Expenses Recorded For The Members Of Board	Details of the remuneration expenses recorded for the Company’s senior management (excluding the executive members of the Board of Directors) are as follows: (In thousand Euros) June 30, 2023 June 30, 2022 Short-term benefits 1,118 1,188 Termination benefits 14 —  Share-based payment plan expenses 1,282 9,983 Total 2,414 11,171

Financial Risk Management (Tabl

Financial Risk Management (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary of Credit Risk	The maximum credit risk exposure is as follows: June 30, 2023 December 31, 2022 (In thousand Euros) Non-current Current Non-current Current Customer sales and services — 41,089 — 39,797 Other receivables — 579 — 16 Loans to employees 180 27 — 14 Trade and other financial receivables 180 41,695 — 39,827 Gurantee deposit 1,644 — 1,133 — Non-current 1,644 — 1,133 — Gurantee deposit — 397 — 560 Financial investments — 5,625 — 5,397 Other current financial assets — 6,022 — 5,957 Cash and cash equivalents — 105,554 — 83,308 Total 1,824 153,271 1,133 129,092
Summary of Interest Rate Risk	Interest rate risk arises from possible losses due to changes in the fair value or the future cash flows of a financial instrument because of fluctuations in market interest rates. The Group loans and borrowings balance as of June 30, 2023 and December 31, 2022 is broken down as follows: (In thousand Euros) Currency June 30, 2023 December 31, 2022 Fixed rate Loan EUR 26,154 32,125 Floating rate loan EUR 152,627 101,502 178,781 133,627 June 30, 2023 June 30, 2022 Profit or loss Profit or loss (In thousand Euros) 100 bp increase 100 bp decrease 100 bp increase 100 bp decrease Floating rate loan 900 (900 ) 982 (982 )
Summary of Sensitivity of a Reasonably Possible Strengthening (Weakening)	The following table shows the impact of a reasonably possible strengthening or weakening of the Euro against USD on the Group monetary assets and liabilities as of June 30, 2023 and 2022. This sensitivity analysis assumes that all other variables remain constant and ignores any impact from anticipated sales and purchases. The Group’s exposure to foreign currency exchange for all other currencies is not significant. June 30, 2023 June 30, 2022 Profit or loss Profit or loss (In thousand Euros) Strengthening Weakening Strengthening Weakening USD (10% movement) 1,023 (1,250 ) (9,299 ) 11,365
Summary of Liquidity Risk	Details of working capital are as follows: (In thousand Euros) June 30, 2023 December 31, 2022 Current assets 264,118 255,171 Current liabilities 181,120 178,793 Total 82,998 76,378
Summary of Maturity Analysis for Derivative Financial Liabilities	Details of the maturities, by year, of the principal and interest of the loans and borrowings as of June 30, 2023 and December 31, 2022 are as follows: June 30, 2023 (In thousand Euros) Capital Interest Total 1 July 2023 - 30 June 2024 112,512 6,166 118,678 1 July 2024 - 30 June 2025 21,773 5,810 27,583 1 July 2025 - 30 June 2026 18,369 4,071 22,440 1 July 2026 - 30 June 2027 14,274 2,332 16,606 1 July 2027 - 30 June 2028 6,294 1,256 7,550 More than five years 5,559 280 5,839 178,781 19,915 198,696 December 31, 2022 (In thousand Euros) Capital Interest Total 2023 89,268 3,428 92,696 2024 12,063 2,785 14,848 2025 10,688 2,014 12,702 2026 8,024 1,398 9,422 2027 6,907 838 7,745 More than five years 6,677 759 7,436 133,627 11,222 144,849

Detail of Wallbox Group subsi_2

Detail of Wallbox Group subsidiaries (Tables)	6 Months Ended
	Jun. 30, 2023
Text Block [Abstract]
Summary Of Details of Wallbox Group Subsidiaries	% Equity interest Company name Registered office Activity Company holding June 2023 December 2022 Consolidation method Wall Box Chargers, S.L.U. Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain Retail innovative solutions for charging Electric Vehicles Wallbox NV 100 % 100 % * Fully consolidated Kensington Capital Acquisition Corp II 1400 Old Country Road, Suite 301, Westbury, NY 11590 Special purpose acquisition company Wallbox NV 100 % 100 % * Fully consolidated Wallbox Energy, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox UK Limited 378-380 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated SAS Wallbox France Avenue des Champs Elysées 102, 75008, Paris, France Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBC Wallbox Chargers Deutschland GmbH Oskar-von-Miller-Ring Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Italy, S.R.L. Piazza Tre Torri 2, 20145 CAP, Milano, Italy Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % Fully consolidated Wallbox Netherlands B.V. Kingsfordw eg 151,1042 GR Amsterdam, The Netherlands Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox USA Inc. 800 W. El Camino Real Suite 180, Mountain View CA 94040, United States Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Shanghai Ldt. Unit 05-129 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox AS Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox ApS Rådhuspladsen 16, 1550 København, Denmark Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox AB Kistagången 12, 164 40 Kista, Sweden Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Wallbox Oy PL 747, 00101 Helsinki, Finland Retail innovative solutions for charging Electric Vehicles Wallbox Norway AS 100 % 100 % - Fully consolidated Electromaps, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Coil, Inc. 1307 Hayes Street Suite 5 San Francisco, CA 94117 US EV Charge installer Wallbox USA, Inc. 100 % 100 % - Fully consolidated AR Electronics Solutions, S.L.U. Calle Foc 68, 08038, Barcelona, Spain Manufacture of Electronical components Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Australia PTY, Ltd 152 Elizabeth Street - Level 4 - Melbourne VIC 3000 Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated WBX Chargers Portugal, Unipessoal Lda Edifício Scala, Rua de Vilar, 235, 2.o andar Porto Concelho: Porto Freguesia: Lordelo do Ouro e Massarelos 4050 626 Porto Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % 100 % - Fully consolidated Wallbox Belgium BV 1831 Diegem, Pegasuslaan 5, Belgium Retail innovative solutions for charging Electric Vehicles Wall Box Chargers, S.L.U. 100 % —  - Fully consolidated (*) direct ownership (-) indirect ownership

Reporting Entity - Additional I

Reporting Entity - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2023
Disclosure In Entirety Of Reporting Entity [Line Items]
Date of incorporation	Jun. 07, 2021

Basis of Accounting - Additiona

Basis of Accounting - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Basis of Preparation [Line Items]
Profit (loss)	€ (70,632)	€ (8,691)
Cash and cash equivalents	105,554	119,875	€ 83,308	€ 113,865
Cash flow from used in operating activities	(44,459)	€ (50,758)
Positive total equity balance	159,787		€ 169,150
Wall Box Chargers, S.L.U. [Member]
Basis of Preparation [Line Items]
Profit (loss)	70,632
Retained earnings accumulated deficit	377,328
Cash and cash equivalents	105,554
Positive total equity balance	€ 159,787

Use Of Judgements And Estimat_2

Use Of Judgements And Estimates - Additional Information (Detail) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€)	Jun. 30, 2023 $ / shares	Oct. 04, 2021 € / shares
Disclosure Of Use Of Estimates And Judgements [Line Items]
Impairment of goodwill | €	€ 0
Par value per share | $ / shares		$ 2.58
Common stock class A [member] | Ordinary shares [member] | Before Listing [Member]
Disclosure Of Use Of Estimates And Judgements [Line Items]
Par value per share | € / shares			€ 0.12

Operating Segments - Summary of

Operating Segments - Summary of Reconciliation of Information on Reportable Segments with Amounts Reported In Financial Statements (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of operating segments [line items]
Revenue	€ 68,020	€ 67,811
Changes in inventories and raw materials and consumables used	(45,328)	(39,871)
Employee benefits	(45,069)	(43,399)
Other operating expenses	(34,603)	(41,378)
Amortization and depreciation	(12,380)	(7,999)
Other Income/(Expense)	1,755	1,368
Operating Loss	(67,605)	(63,468)
Total Assets	439,561	357,202	€ 421,984
Total Liabilities	279,774	197,691	€ 252,834
Operating segments [member]
Disclosure of operating segments [line items]
Revenue	71,195	73,925
Changes in inventories and raw materials and consumables used	(48,503)	(45,801)
Employee benefits	(45,069)	(43,399)
Other operating expenses	(34,603)	(41,573)
Amortization and depreciation	(12,380)	(7,999)
Other Income/(Expense)	1,755	1,368
Operating Loss	(67,605)	(63,479)
Total Assets	536,600	534,334
Total Liabilities	302,713	256,849
Operating segments [member] | EMEA [member]
Disclosure of operating segments [line items]
Revenue	58,299	66,137
Changes in inventories and raw materials and consumables used	(40,009)	(40,164)
Employee benefits	(33,443)	(39,794)
Other operating expenses	(28,476)	(33,992)
Amortization and depreciation	(10,888)	(7,377)
Other Income/(Expense)	1,657	1,360
Operating Loss	(52,860)	(53,830)
Total Assets	364,603	383,861
Total Liabilities	239,591	219,285
Operating segments [member] | NORAM [member]
Disclosure of operating segments [line items]
Revenue	12,526	7,593
Changes in inventories and raw materials and consumables used	(8,173)	(5,627)
Employee benefits	(11,265)	(3,426)
Other operating expenses	(5,987)	(7,541)
Amortization and depreciation	(1,491)	(621)
Other Income/(Expense)	97	7
Operating Loss	(14,293)	(9,615)
Total Assets	171,624	150,394
Total Liabilities	62,583	37,523
Operating segments [member] | APAC [member]
Disclosure of operating segments [line items]
Revenue	370	195
Changes in inventories and raw materials and consumables used	(321)	(10)
Employee benefits	(361)	(179)
Other operating expenses	(140)	(40)
Amortization and depreciation	(1)	(1)
Other Income/(Expense)	1	1
Operating Loss	(452)	(34)
Total Assets	373	78
Total Liabilities	539	41
Consolidated adjustments and eliminations [member]
Disclosure of operating segments [line items]
Revenue	(3,175)	(6,114)
Changes in inventories and raw materials and consumables used	3,175	5,930
Other operating expenses		195
Operating Loss		11
Total Assets	(97,039)	(177,132)
Total Liabilities	€ (22,939)	€ (59,158)

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Property Plant and Equipment (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	€ 57,878
Additions	4,521
Disposals	(624)
Depreciation for the period	(3,391)
Translation differences	(315)
Ending balance	58,069
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	64,457
Ending balance	68,039
Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(6,579)
Ending balance	(9,970)
Buildings and leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	18,675
Disposals	(51)
Transfers	164
Depreciation for the period	(41)
Ending balance	18,747
Buildings and leasehold improvements | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	20,829
Ending balance	20,942
Buildings and leasehold improvements | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(2,153)
Ending balance	(2,194)
Fixtures and fittings
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,809
Additions	40
Disposals	(47)
Depreciation for the period	(413)
Translation differences	(9)
Ending balance	3,380
Fixtures and fittings | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,749
Ending balance	4,733
Fixtures and fittings | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(941)
Ending balance	(1,354)
Plant and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	35,222
Additions	2,319
Disposals	(526)
Depreciation for the period	(2,937)
Translation differences	(306)
Ending balance	33,772
Plant and equipment | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	38,707
Ending balance	40,194
Plant and equipment | Accumulated depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(3,485)
Ending balance	(6,422)
Assets under construction
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	172
Additions	2,162
Transfers	(164)
Ending balance	2,170
Assets under construction | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	172
Ending balance	€ 2,170

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Additions to property plant and equipment	€ 4,521
Additions of property plant and equipment pending of payment	2,812	€ 8,979
Contractual commitment for property plant and equipment	566	3,318
Property plant and equipment amount fully depreciated	13	0
Leasehold improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment pledged as security	20,942	€ 20,829
Machinery and tools for manufacturing plants
Disclosure of detailed information about property, plant and equipment [line items]
Additions to property plant and equipment	€ 4,521

Right of Use Assets and Lease_3

Right of Use Assets and Lease Liabilities - Summary of Carrying Amounts of Right of Use Assets (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€)
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	€ 24,888
Additions	222
Depreciation for the period	(1,642)
Translation differences	(165)
Ending balance	23,303
Buildings
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	22,398
Depreciation for the period	(1,239)
Translation differences	(143)
Ending balance	21,016
Vehicles
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,195
Additions	222
Depreciation for the period	(277)
Translation differences	(22)
Ending balance	1,118
Other assets
Disclosure of quantitative information about right-of-use assets [line items]
Beginning balance	1,295
Depreciation for the period	(126)
Ending balance	€ 1,169

Right of Use Assets and Lease_4

Right of Use Assets and Lease Liabilities - Summary of Carrying Amounts of Lease Liabilities (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	€ 27,301
Additions to liabilities	222
Interest on lease liabilities	593	€ 607
Lease payments	(1,903)
Translation differences	(169)
Ending balance	26,044
Buildings
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	25,137
Interest on lease liabilities	567
Lease payments	(1,433)
Translation differences	(148)
Ending balance	24,123
Vehicles
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	1,179
Additions to liabilities	222
Interest on lease liabilities	19
Lease payments	(307)
Translation differences	(21)
Ending balance	1,092
Other assets
Details Of Quantitative Information About Lease Liabilities [Line Items]
Beginning balance	985
Interest on lease liabilities	7
Lease payments	(163)
Ending balance	€ 829

Right of Use Assets and Lease_5

Right of Use Assets and Lease Liabilities - Summary of Maturity Analysis of Lease Liabilities (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	€ 32,328	€ 35,387
6 months or less
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	1,980	1,892
6 months to 1 year
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	2,035	1,952
From 1 to 2 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	3,581	3,879
From 2 to 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	9,721	9,844
More than 5 years
Disclosure of maturity analysis of operating lease payments [line items]
Contractual maturity of lease liabilities	€ 15,011	€ 17,820

Right of Use Assets and Lease_6

Right of Use Assets and Lease Liabilities - Summary of Amounts Recognized in Profit or Loss Derived From Lease Liabilities (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Detailed Information About Components Of Lease Amounts Recognized In Profit Or Loss [Abstract]
Interest on lease liabilities	€ 593	€ 607
Expenses relating to short-term and low value leases	€ 1,151	€ 976

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Summary of Detailed Information About Intangible Assets (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Beginning balance	€ 60,800
Additions	15,977
Disposal	(107)
Transfers	0
Amortization for the period	(7,347)
Translation differences	(36)
Ending balance	69,287	€ 60,800
Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	78,776
Ending balance	94,610	78,776
Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(17,976)
Ending balance	(25,323)	(17,976)
Software
Disclosure of detailed information about intangible assets [line items]
Beginning balance	6,377
Additions	1,431
Disposal	0
Transfers	(55)
Amortization for the period	(730)
Translation differences	(6)
Ending balance	7,017	6,377
Software | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	8,777
Ending balance	10,147	8,777
Software | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(2,400)
Ending balance	(3,130)	(2,400)
Patents and customer relationships
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,042
Additions	0
Disposal	(60)
Transfers	0
Amortization for the period	(287)
Translation differences	(29)
Ending balance	3,666	4,042
Patents and customer relationships | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	4,578
Ending balance	4,489	4,578
Patents and customer relationships | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(536)
Ending balance	(823)	(536)
Development costs
Disclosure of detailed information about intangible assets [line items]
Beginning balance	49,537
Additions	13,610	26,807
Disposal	(47)
Transfers	478
Amortization for the period	(6,330)
Translation differences	(1)
Ending balance	57,247	49,537
Development costs | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	64,577
Ending balance	78,617	64,577
Development costs | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	(15,040)
Ending balance	(21,370)	(15,040)
Other
Disclosure of detailed information about intangible assets [line items]
Beginning balance	844
Additions	936
Disposal	0
Transfers	(423)
Amortization for the period	0
Translation differences	0
Ending balance	1,357	844
Other | Gross carrying amount
Disclosure of detailed information about intangible assets [line items]
Beginning balance	844
Ending balance	1,357	844
Other | Accumulated depreciation and amortisation
Disclosure of detailed information about intangible assets [line items]
Beginning balance	0
Ending balance	€ 0	€ 0

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	€ 15,977
Intangible assets other than goodwill	69,287	€ 60,800
Additions of intangible assets pending of payment	1,944	845
Commitments for acquisition of intangible assets	676	1,728
Intangible assets whose title is restricted	0	0
Fully amortised intangible assets	231	0
Capitalised development expenditure [member]
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	13,610	26,807
Intangible assets other than goodwill	57,247	49,537
Patents Customer related Intangible Assets Licenses And Similar And Computer Software [Member]
Disclosure of detailed information about intangible assets [line items]
Additions other than through business combinations, intangible assets other than goodwill	1,431	2,413
Internally generated [member] | Capitalised development expenditure [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill	€ 13,040	€ 20,204

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Summary of the Goodwill Breakdown by CGU (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	€ 14,775	€ 15,101
Ares [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	5,571	5,571
Coil [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	3,438	3,503
Nordics [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	2,309	2,570
Electromaps Or Software [Member]
Disclosure of information for cash-generating units [line items]
Carrying amount of goodwill	€ 3,457	€ 3,457

Equity-Accounted Investees - Ad

Equity-Accounted Investees - Additional Information (Details) - EUR (€) € in Thousands		6 Months Ended
	May 24, 2023	Jun. 30, 2023	Dec. 31, 2022
Wallbox Fawsn [Member]
Statement [Line Items]
Percentage of equity method investment sold	50%
Disposal group consideration	€ 390
Current consideration receivable		€ 94
Wallbox Fawsn [Member] | Disposal groups classified as held for sale [member]
Statement [Line Items]
Investments accounted for using equity method			€ 384
Wallbox Fawsn [Member] | Joint ventures where entity is venturer [member]
Statement [Line Items]
Name of joint venture		Wallbox-Fawsn New Energy Vehicle Charging Technology (Suzhou) Co., Ltd.
Date of incorporation of joint venture		Jun. 15, 2019
Proportion of ownership interest in joint venture		50%

Financial Assets And Financia_3

Financial Assets And Financial Liabilities - Summary of Current and non-current financial assets (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Financial Assets And Liabilities [Abstract]
Customer sales and services	€ 41,089	€ 39,797
Other receivables	579	16
Loans to employees	27	14
Loans to employees Non-current	180
Trade and other financial receivables	41,695	39,827
Trade and other financial receivables Non-current	180
Guarantee deposit	1,644	1,133
Non-current financial assets	1,644	1,133
Guarantee deposit	397	560
Financial investments	5,625	5,397
Other current financial assets	6,022	5,957
Cash and cash equivalents	105,554	83,308	€ 119,875	€ 113,865
Total Non-current	1,824	1,133
Total Current	€ 153,271	€ 129,092

Financial Assets And Financia_4

Financial Assets And Financial Liabilities - Summary of Current and non-current financial assets (Parenthetical) (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Financial Assets And Liabilities [Line Items]
Current investments	€ 5,625	€ 5,397
Investment funds [member]
Disclosure Of Financial Assets And Liabilities [Line Items]
Current investments	€ 5,625	€ 5,397

Financial Assets And Financia_5

Financial Assets And Financial Liabilities - Summary of Financial assets by class and category (Details) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	€ 149,598	€ 124,956
Financial assets measured at FVTPL	5,296	5,030
Financial assets measured at FVTOCI	201	239
Total	155,095	130,225
Trade And Other Financial Receivable [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	41,875	39,827
Total	41,875	39,827
Trade And Other Financial Receivable [Member] | Customer Sales And Services [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	41,089	39,797
Total	41,089	39,797
Trade And Other Financial Receivable [Member] | Other Receivables [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	579	16
Total	579	16
Trade And Other Financial Receivable [Member] | Loans To Employees [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	207	14
Total	207	14
Non Current Financial Assets [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	1,644	1,133
Total	1,644	1,133
Non Current Financial Assets [Member] | Guarantee Deposit [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	1,644	1,133
Total	1,644	1,133
Other Current Financial Assets [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	525	688
Financial assets measured at FVTPL	5,296	5,030
Financial assets measured at FVTOCI	201	239
Total	6,022	5,957
Other Current Financial Assets [Member] | Loans Granted To Joint Venture [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	128	128
Financial assets measured at FVTPL	5,296	5,030
Financial assets measured at FVTOCI	201	239
Total	5,625	5,397
Other Current Financial Assets [Member] | Guarantee Deposit [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	397	560
Total	397	560
Cash And Cash Equivalents [Member]
Disclosure of financial assets [line items]
Financial assets measured at amortized cost	105,554	83,308
Total	€ 105,554	€ 83,308

Financial Assets And Financia_6

Financial Assets And Financial Liabilities - Summary Of Loans And Borrowings (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Non-current
Loans and borrowings	€ 66,268	€ 44,359
Derivative warrant liabilities
Lease liabilities	23,267	24,657
Total	89,535	69,016
Current
Loans and borrowings	112,513	89,268
Derivative warrant liabilities	8,974	5,834
Lease liabilities	2,777	2,644
Total	124,264	97,746
Loans [Member]
Non-current
Loans and borrowings	66,268	44,359
Current
Loans and borrowings	14,675	5,676
Working Capital Line of Credit [Member]
Current
Loans and borrowings	€ 97,838	€ 83,592

Financial Assets And Financia_7

Financial Assets And Financial Liabilities - Summary Of Loans And Borrowings (Parenthetical) (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Financial Assets And Liabilities [Abstract]
Line of credit maximum borrowing capacity	€ 118,970		€ 120,220
Line of credit cumulative amount drawn	100,309		81,920
Interest expenses on bank borrowings	6,049	€ 1,245
Loan from government entity	€ 2,703		€ 1,920

Financial Assets And Financia_8

Financial Assets And Financial Liabilities - Summary Of Details Of Loan And Borrowings (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	€ 176,078	€ 131,707
Total	€ 178,781	€ 133,627
Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 23,451	€ 30,205
Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 119,009	€ 89,071
Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Bank loans	€ 12,451	€ 12,431
Covenant Loan two [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR
Bank loans	€ 21,167
Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Currency	EUR	EUR
Borrowings	€ 2,703	€ 1,920
Less than 1 year [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	112,363	89,097
Total	112,513	89,268
Less than 1 year [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	8,589	13,135
Less than 1 year [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	98,776	75,353
Less than 1 year [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	2,219	609
Less than 1 year [member] | Covenant Loan two [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	2,779
Less than 1 year [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	150	171
1 to 3 years [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	52,967	22,131
Total	53,736	22,515
1 to 3 years [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	13,138	11,694
1 to 3 years [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	12,128	4,240
1 to 3 years [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	9,313	6,197
1 to 3 years [member] | Covenant Loan two [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	18,388
1 to 3 years [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	769	384
Over 3 years [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	10,748	20,479
Total	12,532	21,844
Over 3 years [member] | Fixed rate loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	1,724	5,376
Over 3 years [member] | Floating rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	8,105	9,478
Over 3 years [member] | Covenant Loan one [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Bank loans	919	5,625
Over 3 years [member] | Fixed rate loan [member]
Disclosure in tabular form of maturity analysis of loans and borrowings [line items]
Borrowings	€ 1,784	€ 1,365

Financial Assets And Financia_9

Financial Assets And Financial Liabilities - Summary Of Details Of The Maturities, By Year, Of The Principals And Interest (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Financial Assets And Liabilities [Abstract]
1 July 2023 - 30 June 2024	€ 118,678	€ 92,581
1 July 2024 - 30 June 2025	27,583	14,851
1 July 2025 - 30 June 2026	22,440	12,741
1 July 2026 - 30 June 2027	16,606	9,460
1 July 2027 - 30 June 2028	7,550	7,780
More than five years	5,839	7,438
Total	€ 198,696	€ 144,851

Financial Assets And Financi_10

Financial Assets And Financial Liabilities - Additional Information (Detail) € in Thousands		6 Months Ended
	Feb. 09, 2023 $ / shares shares	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 EUR (€)	Jun. 30, 2023 $ / shares	Dec. 31, 2022 EUR (€)
Disclosure of financial assets and liabilities [line items]
Class of warrants or rights exercise price per share | $ / shares	$ 5.32
Allowance account for credit losses of financial assets | €		€ 1,467			€ 1,656
Additional allowance account for credit losses of trade and other receivables | €		4,327			€ 3,404
Adjustments For Expected Credit Loss For Trade And Other Receivables | €		€ 1,380	€ 1,756
Number of warrants exercisable | shares	1,007,894
Number of shares issued | shares	1,007,894
Top of range [member] | Floating interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		8%			6.79%
Top of range [member] | Fixed interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		5.67%			6.32%
Bottom of range [member] | Floating interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		3%			3%
Bottom of range [member] | Fixed interest rate [member]
Disclosure of financial assets and liabilities [line items]
Borrowings adjustment to interest rate		0%			0%
Public and private warrants [member] | Ordinary shares [member] | Common stock class A [member]
Disclosure of financial assets and liabilities [line items]
Class of warrants or rights fair value per warrant | $ / shares				$ 0.49
BBVA Warrant [Member]
Disclosure of financial assets and liabilities [line items]
Class of warrants or rights fair value per warrant | $ / shares				$ 2.8

Financial Assets And Financi_11

Financial Assets And Financial Liabilities - Summary Of Movement In The Derivative Warrant Liabilities (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure in tabular form of movement in warrant liabilities [line items]
Exchange differences	€ 985	€ (6,082)
Public warrants [member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance	€ 2,170
Number of warrants, Beginning balance (Shares)	5,259,506
Change in fair value of derivative warrant liabilities	€ 249
Exchange differences	(47)
Euros, Ending balance	€ 2,372
Number of warrants, Ending balance (Shares)	5,259,506
Private warrants [member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance	€ 3,664
Number of warrants, Beginning balance (Shares)	8,883,333
Change in fair value of derivative warrant liabilities	€ 420
Exchange differences	(79)
Euros, Ending balance	€ 4,005
Number of warrants, Ending balance (Shares)	8,883,333
BBVA Warrant [Member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Number of Warrants Issued During The Period	1,007,894
Value of Warrants Issued During The Period	€ 3,893
Change in fair value of derivative warrant liabilities	(1,171)
Exchange differences	(125)
Euros, Ending balance	€ 2,597
Number of warrants, Ending balance (Shares)	1,007,894
Public warrant and Private warrant and BBVA warrant [Member]
Disclosure in tabular form of movement in warrant liabilities [line items]
Euros, Beginning balance	€ 5,834
Number of warrants, Beginning balance (Shares)	14,142,839
Number of Warrants Issued During The Period	1,007,894
Value of Warrants Issued During The Period	€ 3,893
Change in fair value of derivative warrant liabilities	(502)
Exchange differences	(251)
Euros, Ending balance	€ 8,974
Number of warrants, Ending balance (Shares)	15,150,733

Financial Assets And Financi_12

Financial Assets And Financial Liabilities - Summary Of Reconciliation Of Movements Of Liabilities To Cash Flows (Detail) € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€)
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	€ 166,762
Proceeds from loans	261,526
Principal paid on lease liabilities	(1,310)
Interest paid on lease liabilities	(593)
Repayments of loans	(214,353)
Interest and bank fees paid	(5,369)
Total changes from financing cash flows	39,901
The effect of changes in foreign exchange rates	(210)
Change in fair value of derivative warrant liabilities	(502)
New leases	225
Governmental loan receivable	919
Interest and bank fees expenses	6,704
Total liability-related other changes	7,346
Ending Balance	213,799
Loans and borrowings [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	133,627
Proceeds from loans	261,526
Repayments of loans	(214,353)
Interest and bank fees paid	(5,369)
Total changes from financing cash flows	41,804
The effect of changes in foreign exchange rates	213
New warrants issued	(3,893)
Governmental loan receivable	919
Interest and bank fees expenses	6,111
Total liability-related other changes	3,137
Ending Balance	178,781
Derivative warrant liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	5,834
Total changes from financing cash flows	0
The effect of changes in foreign exchange rates	(251)
New warrants issued	3,893
Change in fair value of derivative warrant liabilities	(502)
Total liability-related other changes	3,391
Ending Balance	8,974
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning Balance	27,301
Principal paid on lease liabilities	(1,310)
Interest paid on lease liabilities	(593)
Total changes from financing cash flows	(1,903)
The effect of changes in foreign exchange rates	(172)
New leases	225
Interest and bank fees expenses	593
Total liability-related other changes	818
Ending Balance	€ 26,044

Financial Assets And Financi_13

Financial Assets And Financial Liabilities - Summary Of Trade And Other Payables (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Financial Assets And Liabilities [Abstract]
Suppliers	€ 40,615	€ 65,830
Personnel (salaries payable)	4,335	5,351
Customer advances	1,956	68
Total	€ 46,906	€ 71,249

Inventories - Summary of Invent

Inventories - Summary of Inventories (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Classes of current inventories [abstract]
Raw materials	€ 19,165	€ 47,668
Work in progress	33,835	31,195
Finished goods	42,481	27,706
Total	€ 95,481	€ 106,569

Inventories - Additional Inform

Inventories - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Inventories [Line Items]
Impairment of inventories	€ (932)	€ 228
Advance payments	4,340		€ 3,031
Slow Moving and Accrual Obsolescence [Member]
Inventories [Line Items]
Impairment of inventories	€ 954		€ 1,886

Cash and Cash Equivalents - Dis

Cash and Cash Equivalents - Disclosure Of Detailed Information About Cash And Cash Equivalents (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash	€ 3	€ 3
Bank and other credit institutions	37,355	18,873
Bank and other credit institutions, foreign currency	68,015	63,623
Other cash equivalents	181	809
Total	€ 105,554	€ 83,308	€ 119,875	€ 113,865

Cash and Cash Equivalents - D_2

Cash and Cash Equivalents - Disclosure Of Details of cash at banks and other credit institutions, foreign currency, Geographical Areas (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	€ 68,015	€ 63,623
USD
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	64,974	63,109
GBP
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	2,201	237
NOK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	112	44
SEK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	360	125
DKK
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	320	108
AUD
Details of banks and other credit institutions, foreign currency, Geographical Areas [Line Items]
Cash at banks and other credit institutions, foreign currency	€ 48	€ 0

Capital and Reserves - Addition

Capital and Reserves - Additional Information (Detail) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€) € / shares shares	Jun. 30, 2023 $ / shares	Dec. 31, 2022 EUR (€)	Jun. 30, 2022 EUR (€)	Dec. 31, 2021 EUR (€)
Capital and Reserves [Line Items]
Nominal | $ / shares		$ 2.58
Shares | shares	196,716,004
Share Capital	€ 48,619		€ 45,769
Retained earnings	377,328		306,696
Reserve of share based payments	38,613		37,778
Foreign currency translation reserve	7,910		10,597
Equity	159,787		169,150	€ 159,510	€ 131,072
Capitalized development costs	57,247		49,537
Current financial assets at fair value through other comprehensive income	4		4
ARES and Coil [Member]
Capital and Reserves [Line Items]
Equity	€ 2,473		€ 3,458
Class A Ordinary Shares [Member]
Capital and Reserves [Line Items]
Nominal | € / shares	€ 0.12
Shares | shares	173,445,211
Share Capital	€ 20,816
Conversion of shares, shares issued | shares	1,020,000
Common stock, Voting rights	Class A Shares provide holders with one (1) vote per share
Class B Ordinary Shares [Member]
Capital and Reserves [Line Items]
Nominal | € / shares	€ 1.2
Shares | shares	22,250,793
Share Capital	€ 26,701
Conversion of shares, shares issued | shares	1,020,000
Common stock, Voting rights	Class B Shares provide holders with ten (10) votes per share
Class C Ordinary Shares [Member]
Capital and Reserves [Line Items]
Nominal | € / shares	€ 1.08
Shares | shares	1,020,000
Share Capital	€ 1,102
Conversion of shares, shares issued | shares	1,020,000
Common stock, Voting rights	Class C Shares provide holders with nine (9) votes per share

Capital and Reserves - Summary

Capital and Reserves - Summary Of Authorized Share Capital (Detail) € / shares in Units, € in Thousands	Jun. 30, 2023 EUR (€) € / shares shares	Jun. 30, 2023 $ / shares	Dec. 31, 2022 EUR (€) € / shares shares
Disclosure of authorized capital [line item]
Shares | shares	451,020,002		450,000,002
Nominal | $ / shares		$ 2.58
Share Capital | €	€ 108,000		€ 108,000
Class A ordinary shares [member]
Disclosure of authorized capital [line item]
Shares | shares	401,020,000		400,000,000
Nominal | € / shares	€ 0.12		€ 0.12
Share Capital | €	€ 48,122		€ 48,000
Class B ordinary shares [member]
Disclosure of authorized capital [line item]
Shares | shares	48,980,000		50,000,000
Nominal | € / shares	€ 1.2		€ 1.2
Share Capital | €	€ 58,776		€ 60,000
Conversion shares [member]
Disclosure of authorized capital [line item]
Shares | shares	1,020,002		2
Nominal | € / shares	€ 1.08		€ 1.08
Share Capital | €	€ 1,102		€ 0

Capital and Reserves - Summar_2

Capital and Reserves - Summary of Share Capital And Share Premium Movements (Detail) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2023 EUR (€) € / shares shares
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Number of shares outstanding, Opening | shares	172,151,148
Number of shares outstanding, Closing | shares	196,716,004
Share Capital, Opening	€ 45,769
Share Capital, Closing	48,619
Share Premium, Opening	378,240
Share Premium, Closing	439,496
Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Share Capital, Closing	20,816
Class B Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Share Capital, Closing	€ 26,701
January 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	140,594
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 17
Stock option plan execution, Share Premium | shares	622,000
January 2023 | Class A Ordinary Shares [Member] | Coil Acquisition [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Payment in shares, Shares | shares	272,826
Price per Share | € / shares	€ 0.12
Payment in shares, Shares Capital	€ 33
Payment in shares, Share premium	€ 2,284
February 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	168,085
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 20
Stock option plan execution, Share Premium | shares	113,000
March 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	141,071
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 17
Stock option plan execution, Share Premium | shares	437,000
March 2023 | Class B Ordinary Shares [Member] | Founder [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Founder warrants execution, Shares | shares	20,000
Price per Share | € / shares	€ 1.2
Founder warrants execution, Shares Capital	€ 24
Founder warrants execution, Share Premium	€ 173
March 2023 | Class A and C Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Change Cass B shares into Class A shares and Class C shares, Shares | shares	20,000
April 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	569,745
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 69
Stock option plan execution, Share Premium | shares	6,313,000
April 2023 | Class A Ordinary Shares [Member] | At The Money [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Capital increase, Shares | shares	175,586
Price per Share | € / shares	€ 0.12
Capital increase, Shares Capital	€ 21
Capital increase, Share Premium	€ 390
May 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	181,144
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 22
Stock option plan execution, Share Premium | shares	648,000
May 2023 | Class A Ordinary Shares [Member] | At The Money [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Capital increase, Shares | shares	2,312,313
Price per Share | € / shares	€ 0.12
Capital increase, Shares Capital	€ 278
Capital increase, Share Premium	€ 5,464
June 2023 | Class A Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Stock option plan execution, Shares | shares	660,045
Capital increase, Shares | shares	18,832,432
Price per Share | € / shares	€ 0.12
Stock option plan execution, Shares Capital	€ 79
Capital increase, Shares Capital	€ 2,261
Stock option plan execution, Share Premium | shares	2,068,000
Capital increase, Share Premium	€ 42,689
June 2023 | Class A Ordinary Shares [Member] | At The Money [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Capital increase, Shares | shares	71,015
Price per Share | € / shares	€ 0.12
Capital increase, Shares Capital	€ 9
Capital increase, Share Premium	€ 55
June 2023 | Class A and C Ordinary Shares [Member]
Disclosure of Movement of Share Capital And Share Premium [Line Items]
Change Cass B shares into Class A shares and Class C shares, Shares | shares	1,000,000

Provisions - Summary of Detaile

Provisions - Summary of Detailed Information of Provision (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Non-current [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	€ 1,439	€ 362
Charge / (Credit):	1,269	1,077
(+) additional provisions recognized, net	2,535	3,052
(+/-) Short-term transferred	1,150	(1,416)
(-) Amounts used during the year	(2,416)	(559)
Carrying amount at year end	2,708	1,439
Non-current [Member] | Others [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	120	4
Charge / (Credit):	843	116
(+) additional provisions recognized, net	959	117
(-) Amounts used during the year	(116)	(1)
Carrying amount at year end	963	120
Non-current [Member] | Service warranties [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	1,319	358
Charge / (Credit):	426	961
(+) additional provisions recognized, net	1,576	2,935
(+/-) Short-term transferred	1,150	(1,416)
(-) Amounts used during the year	(2,300)	(558)
Carrying amount at year end	1,745	1,319
Current [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	1,318	541
Charge / (Credit):	427	777
(+) additional provisions recognized, net	1,577
(+/-) Short-term transferred	(1,150)	1,415
(-) Amounts used during the year		(638)
Carrying amount at year end	1,745	1,318
Current [Member] | Service warranties [Member]
Disclosure of detailed information of provision [Line Items]
Carrying amount at the beginning of the year	1,318	541
Charge / (Credit):	427	777
(+) additional provisions recognized, net	1,577
(+/-) Short-term transferred	(1,150)	1,415
(-) Amounts used during the year		(638)
Carrying amount at year end	€ 1,745	€ 1,318

Provisions - Additional Informa

Provisions - Additional Information (Detail) € in Thousands	Jun. 30, 2023 EUR (€)
Disclosure of other provisions [line items]
Provision for indemnities	€ 361
Ares Acquisition [Member]
Disclosure of other provisions [line items]
Other provisions	€ 598

Government Grants - Summary of

Government Grants - Summary of Details of Government Grants (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Details of Government grants [Line Items]
Non-current liability	€ 4,954	€ 2,198
Current liability	€ 561	708
Movilidad 2030 [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 819	591
Current liability	€ 29	287
Flexener [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 82	228
Current liability	€ 101	57
Magnetor [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 27
Current liability		28
Zeus Ptas [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 469	404
Current liability	€ 20	102
Alt Impacte [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ)
Non-current liability	€ 389	392
Current liability	€ 49	98
Coldpost [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ)
Non-current liability	€ 12
Current liability		12
Minichargers [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 79	63
Current liability		16
Electrolinera [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Instituto para Diversificación y Ahorro de la Energía (IDEA)
Non-current liability	€ 421	337
Current liability		83
Acció - Creació llocs treball [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Agencia para la Competitividad de la Empresa de la Generalitat de Catalunya (ACCIÓ)
Non-current liability	€ 146	183
Current liability	€ 18
Hermes - Estudios [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 842
Current liability	€ 134
Hermes - Desarrollo [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 1,446
Current liability	€ 119
Hermes - Formación [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Centro para el Desarrollo Tecnológico Industrial. E.P.E. (CDTI)
Non-current liability	€ 222
Current liability	€ 91
V2BUILD [Member]
Disclosure Of Details of Government grants [Line Items]
Government Entity	Innovate UK - UKRI
Current liability		€ 25

Government Grants - Additional

Government Grants - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure Of Details of Government grants [Line Items]
Government grants	€ 1,421	€ 785
Government grants receivables	3,673		€ 4,049
Ministerio de Transportes, Movilidad y Agenda Urbana (MITMA) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	2,854
Centro para el Desarrollo Tecnológico Industrial, E.P.E. (CDTI) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	1,626
Agencia para la Competitividad de la Empresa de la Generalitat de Cataluña (ACCIÓ) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	614
Instituto de la Diversificación y Ahorro de la Energía (IDEA) [Member]
Disclosure Of Details of Government grants [Line Items]
Government grants	€ 421

Revenue from Contracts with C_3

Revenue from Contracts with Customers - Summary of Revenues Based on Product Lines (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Sales of goods	€ 60,275	€ 65,746
Sales of services	7,745	2,065
Total	€ 68,020	€ 67,811

Revenue from Contracts with C_4

Revenue from Contracts with Customers - Summary of Revenues Based Geographical Segments (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of geographical areas [line items]
Revenue from contracts with customers	€ 68,020	€ 67,811
EMEA [Member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers	55,124	60,207
NORAM [member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers	12,526	7,593
APAC [Member]
Disclosure of geographical areas [line items]
Revenue from contracts with customers	€ 370	€ 11

Expenses - Summary of Changes i

Expenses - Summary of Changes in Inventories and Raw Materials and Consumables Used (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of Changes In Inventories And Raw Materials And Consumables Used [Abstract]
Consumption of finished goods, raw materials and other consumables	€ 45,979	€ 38,462
Scrap stock, slow moving & obsolete accrual	(932)	228
Work carried out by other companies	281	1,181
Total	€ 45,328	€ 39,871

Expenses - Summary of Other Ope

Expenses - Summary of Other Operating Expenses (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Other Operating Expense [Abstract]
Marketing expenses	€ 5,735	€ 15,080
External temporary workers	1,680	2,866
Professional services	6,767	4,442
Office expense	4,216	3,336
Delivery	3,481	3,704
Custom duty, tax, penalties	297	304
Utilities and similar expenses	2,132	1,783
Fees	517	1,049
Insurance premium	1,086	1,821
Short-term and low value leases (see note 9)	1,151	976
Bank Services	500	311
Travel expenses	1,593	1,702
Repairs	785	105
Warranty provision	853	122
Others impairments and losses	1,569	1,646
Expected credit loss for trade and other receivables	(189)	110
Other	2,430	2,021
Total	€ 34,603	€ 41,378

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Classes of employee benefits expense [abstract]
Wages and salaries	€ 24,130	€ 17,466
Share-based payment plans expenses	11,059	20,546
Social Security	9,880	5,387
Total	€ 45,069	€ 43,399

Employee Benefits - Summary o_2

Employee Benefits - Summary of Personnel Expenses Recognized for Share-based Payment Transactions (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	€ 11,059	€ 20,546
Management stock option plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	2,283	9,094
Founders Stock Option Plan [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees		8,195
ESPP [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	158
RSU Board [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	227
Performance based earn out in shares and RSUs management [Member] | AR Electronic Solutions, S.L. [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	274
Performance based earn out in shares and RSUs management [Member] | Coil, Inc. [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	1,009
RSU Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	6,919	2,224
RSU Management [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	976	€ 1,033
Capitalization of sharebased payment transactions in intangible assets [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expense from share-based payment transactions with employees	€ (787)

Employee Benefits - Summary o_3

Employee Benefits - Summary of Movements in Stock Options Until The Transaction Date (Detail)	6 Months Ended
	Jun. 30, 2023 shares
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	13,081,328
Granted	2,725,130
Exercised	(1,906,429)
Cancelled	(641,832)
Outstanding	13,258,197
Management Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	6,238,316
Granted	38,160
Exercised	(622,870)
Cancelled	0
Outstanding	5,653,606
Employee Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	1,285,619
Granted	0
Exercised	(84,688)
Cancelled	0
Outstanding	1,200,931
Founders Stock Option Plan [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	1,033,609
Granted	0
Exercised	(20,000)
Cancelled	0
Outstanding	1,013,609
RSU Employees [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	2,027,765
Granted	2,076,632
Exercised	(616,308)
Cancelled	(350,165)
Outstanding	3,137,924
RSU Management [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	2,000,000
Exercised	(249,999)
Cancelled	(291,667)
Outstanding	1,458,334
RSU Coil Ares [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	496,019
Granted	0
Exercised	0
Cancelled	0
Outstanding	496,019
RSU Board [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	0
Granted	297,774
Exercised	0
Cancelled	0
Outstanding	297,774
ESPP [Member]
Summary of Number and Weighted Average Exercise Prices of Share Options [Line Items]
Outstanding at the beginning of the year	0
Granted	312,564
Exercised	(312,564)
Cancelled	0
Outstanding	0

Employee Benefits - Additional

Employee Benefits - Additional Information (Detail) € / shares in Units, € in Thousands		1 Months Ended	6 Months Ended
	Jun. 30, 2021 shares	Jan. 31, 2023 shares	Jun. 30, 2023 EUR (€) shares € / shares	Jun. 30, 2023 $ / shares € / shares	Dec. 31, 2022	Jun. 30, 2022 EUR (€)	Jun. 30, 2023 $ / shares	Oct. 01, 2022 $ / shares	Jun. 30, 2022 $ / shares
Employee Benefits [Line Items]
Plan offers to buy maximum number of shares | shares			2,725,130
Par value per share | $ / shares							$ 2.58
Lock up period			3 years
Revenue | €			€ 68,020			€ 67,811
Management Stock Option Plan [Member]
Employee Benefits [Line Items]
Plan offers to buy maximum number of shares | shares			38,160
Employee Stock Options Plan [Member]
Employee Benefits [Line Items]
Plan offers to buy maximum number of shares | shares		20,000
Maximum discount granted to each employee to purchase shares		15%
Employee Stock Options Plan [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Ceiling limit on the purchase of shares on yearly salary per employee		1%
Employee Stock Options Plan [Member] | Top of range [member]
Employee Benefits [Line Items]
Ceiling limit on the purchase of shares on yearly salary per employee		10%
Founders Stock Option Plan [Member]
Employee Benefits [Line Items]
Plan offers to buy maximum number of shares | shares			0
Restricted Stock Units for Employees [Member]
Employee Benefits [Line Items]
Plan offers to buy maximum number of shares | shares			2,076,632
Legacy Stock Option Program [Member] | Founders Stock Option Plan [Member]
Employee Benefits [Line Items]
Par value per share | (per share)			€ 0.12	€ 0.12					$ 0.5
Exercise price of outstanding share options | $ / shares								$ 466.24
Maximum number of shares that shall underlie all of the options under the plan | shares	4,289
Exchange Ratio			240.990795184659
Weighted average remaining contractual life of outstanding share options			5 years
Weighted average share price | $ / shares				€ 8.66
Legacy Stock Option Program [Member] | After Applying the Exchange Ratio [Member] | Founders Stock Option Plan [Member]
Employee Benefits [Line Items]
Exercise price of outstanding share options | € / shares			€ 1.93	€ 1.93
Maximum number of shares that shall underlie all of the options under the plan | shares	1,033,609
Incentive Award Plan [Member] | Performance Based Vesting Stock Options [Member] | Period 1 [Member] | Accelerator Event [Member]
Employee Benefits [Line Items]
Revenue | €			€ 1,000,000
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement					100%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | First Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			33%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | Second Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			33%
Incentive Award Plan [Member] | Restricted Stock Units for Employees [Member] | Third Anniversary Date [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			34%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 1 [Member]
Employee Benefits [Line Items]
Weighted average share price | $ / shares				€ 25
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 1 [Member] | Accelerator Event [Member]
Employee Benefits [Line Items]
Weighted average share price | $ / shares				25
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Period 2 [Member]
Employee Benefits [Line Items]
Weighted average share price | $ / shares				€ 30
Number of trading days for determining the share price			20 days
Number of consecutive trading days for determining the share price			30 days
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Bottom of range [member] | Period 1 [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Performance Based Vesting Stock Options [Member] | Bottom of range [member] | Period 2 [Member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | First Anniversary Date [Member] | Time Based Vesting Stock Options [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Incentive Award Plan [Member] | Restricted Stock Units for Management [Member] | Second Anniversary Date [Member] | Time Based Vesting Stock Options [Member] | Bottom of range [member]
Employee Benefits [Line Items]
Percentage of vesting of award under share-based payment arrangement			50%
Two Thousand and Twenty Two Management Stock Option Plan [Member] | Management Stock Option Plan [Member]
Employee Benefits [Line Items]
Par value per share | $ / shares							$ 0.0021

Financial Income and Expenses -

Financial Income and Expenses - Summary Of Details About Financial Income Expenses Net (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Financial income
Fair value adjustment of the put option	€ 0	€ 2,002
Fair value gain on financial investments	65	53
Fair value of derivatives	320	15
Other finance income	184	0
Total financial income	569	2,070
Financial expenses
Interest and fees on bank loans (Note 12)	6,049	1,245
Interest on leases (Note 9)	593	607
Valuation of financial instruments	0	1,550
Accretion of discount on put option liabilities	0	25
Other finance costs	62	10
Total financial expenses	€ 6,704	€ 3,437

Loss Per Share - Summary Of Bas

Loss Per Share - Summary Of Basic And Diluted Loss Per Share (Detail) - EUR (€) € / shares in Units, € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Earnings per share [abstract]
Loss for the period	€ (70,632)	€ (8,691)
Dilutive effects on earnings per share	0	0
Total loss for basic and diluted earnings per share	€ (70,632)	€ (8,691)
Number of shares
Weighted average number of ordinary shares for basic and diluted earnings per share	175,512	161,977
Basic And Diluted Earnings Loss Per Share [Abstract]
Basic losses per share	€ (0.4)	€ (0.05)
Diluted losses per share	€ (0.4)	€ (0.05)

Tax-Related Balances - Summary

Tax-Related Balances - Summary Of Tax Credit And Other Receivables Payables (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Text Block [Abstract]
Indirect taxes receivables	€ 5,798	€ 10,091
Government Grant receivables	3,673	4,049
Income tax credit receivables (short term)	0	706
Income tax credit receivables (long term)	8,185	6,629
Total	17,656	21,475
Indirect taxes payables	5,200	5,819
Current income tax liability	0	1,186
Deferred tax liability	1,457	1,388
Total	€ 6,657	€ 8,393

Tax-Related Balances - Summary

Tax-Related Balances - Summary Of Income Tax Credit Recognized In Profit Loss (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Text Block [Abstract]
Loss before Tax	€ (72,253)	€ (9,280)
Tax income (at 25%)	18,063	2,320
Unrecognized deferred tax assets on tax losses	(18,063)	(2,320)
Deductions and credits generated	(1,556)	(549)
Other adjustments	(65)	(40)
Income tax expense/(income)	€ (1,621)	€ (589)

Tax-Related Balances - Summar_2

Tax-Related Balances - Summary Of Information About Offset Of Tax losses (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	€ 194,702	€ 137,400
2015
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	47	47
2016
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	439	439
2017
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	56	56
2018
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	1,579	1,579
2019
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	3,318	3,318
2020
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	9,025	9,025
2021
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	121,936	122,936
2022
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	0	0
2023
Disclosure Of Detailed Information Of Tax losses [Line Items]
Tax losses	€ 58,302	€ 0

Related Party Disclosures - Sum

Related Party Disclosures - Summary Of Transactions And Balances With Related Parties (Detail) - EUR (€) € in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Analysis of income and expense [abstract]
Revenue	€ 0	€ 13
Statement of financial position [abstract]
Loans	0		€ 1,411
Receivables	0		534
Impairment of financial assets	289		(1,945)
Shareholders
Analysis of income and expense [abstract]
Revenue	0	€ 13
Statement of financial position [abstract]
Loans	0
Receivables	0
Joint Venture
Analysis of income and expense [abstract]
Revenue	0
Statement of financial position [abstract]
Loans	0		1,411
Receivables	€ 0		534
Impairment of financial assets			€ (1,945)

Related Party Disclosures - S_2

Related Party Disclosures - Summary Of Remuneration Expenses Recorded For The Members Of Board (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Detailed Information About Remuneration Expenses Of Board Of Directors [Line Items]
Short-term benefits	€ 282	€ 388
Non-executive directors remuneration	180	152
Share-based payment plan	300	6,146
Total	€ 762	€ 6,686

Related Party Disclosures - S_3

Related Party Disclosures - Summary Of Remuneration Expenses Recorded For The Members Of Board (Directors And Senior Management) (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of transactions between related parties [line items]
Total	€ 2,414	€ 11,171
Remuneration of Directors and Key Management [Member]
Disclosure of transactions between related parties [line items]
Short-term benefits	1,118	1,188
Termination benefits	14
Share-based payment plan expenses	€ 1,282	€ 9,983

Related Party Disclosures - Add

Related Party Disclosures - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2023 EUR (€) shares	Jun. 30, 2022 EUR (€)	Jun. 30, 2023 $ / shares
Disclosure of transactions between related parties [line items]
Insurance Premium Used For Settlement Of Damages | €	€ 534,000	€ 863,000
Par value per share | $ / shares			$ 2.58
Class A Common Share [Member] | Enric Asuncin Escorsa [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	387,597
Class A Common Share [Member] | Orilla Asset Management, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	7,751,938
Class A Common Share [Member] | AM Gesti, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	1,937,985
Class A Common Share [Member] | Consilium, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	6,429,330
Class A Common Share [Member] | Anangu Corp, S.L. [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	387,597
Class A Common Share [Member] | Black Label Equity I SCR, S.A [Member]
Disclosure of transactions between related parties [line items]
Number of shares acquired during the period	1,937,985
Remuneration of Directors and Key Management [Member]
Disclosure of transactions between related parties [line items]
Loans And Advances To Senior Management | €	€ 0	0
Members of Senior Management [Member]
Disclosure of transactions between related parties [line items]
Key management personnel Post employment benefit expense | €	0	0
Key management personnel pension or life insurance obligations | €	€ 0	€ 0

Financial Risk Management - Add

Financial Risk Management - Additional Information (Detail) - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Financial investments at fair value through profit or loss
Basis points change in interest rates	100%
Increase (decrease) in profit or loss	€ 900	€ 982
Capital commitments			€ 0
Percentage Of Increase Decrease In Warrant Price	1%
Warrant [member]
Financial investments at fair value through profit or loss
Adjustments for increase (decrease) in derivative financial liabilities	€ 90
Other price risk [member]
Financial investments at fair value through profit or loss
Financial investments at fair value through profit or loss	€ 8,974		€ 5,834

Financial Risk Management - Sum

Financial Risk Management - Summary of Credit Risk (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure of credit risk exposure [line items]
Non-current financial assets	€ 1,824	€ 1,133
Current financial assets	153,271	129,092
Current investments	5,625	5,397
Other current financial assets	6,022	5,957
Cash and cash equivalents	105,554	83,308	€ 119,875	€ 113,865
Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,824	1,133
Current financial assets	153,271	129,092
Customer sales and services | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current financial assets	41,089	39,797
Other receivables | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current financial assets	579	16
Loans to employees | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	180
Current financial assets	27	14
Trade and other financial receivables | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	180
Current financial assets	41,695	39,827
Non-current financial assets | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,644	1,133
Financial Investments [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Current investments	5,625	5,397
Other Current Financial Assets [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Other current financial assets	6,022	5,957
Cash And Cash Equivalents [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Cash and cash equivalents	105,554	83,308
Guarantee Deposit [Member] | Credit risk [member]
Disclosure of credit risk exposure [line items]
Non-current financial assets	1,644	1,133
Current investments	€ 397	€ 560

Financial Risk Management - S_2

Financial Risk Management - Summary of Interest Rate Risk (Detail) - EUR (€) € in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	€ 178,781	€ 133,627
EUR | Floating interest rate [member]
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	152,627	101,502
EUR | Fixed interest rate [member]
Disclosure of financial instruments by type of interest rate [line items]
Gains Losses on Change in Fair Value of Derivative	€ 26,154	€ 32,125

Financial Risk Management - S_3

Financial Risk Management - Summary of Effect of Interest Rates (Detail) - Floating interest rate [member] - EUR (€) € in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of financial instruments by type of interest rate [line items]
100 bp decrease	€ (900)	€ (982)
100 bp increase	€ 900	€ 982

Financial Risk Management - S_4

Financial Risk Management - Summary of Sensitivity of a Reasonably Possible Strengthening (Weakening) (Detail) - Currency risk [member] - USD - EUR (€) € in Thousands	Jun. 30, 2023	Jun. 30, 2022
Strengthening
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk Exposure	€ 1,023	€ (9,299)
Weakening
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk Exposure	€ (1,250)	€ 11,365

Financial Risk Management - S_5

Financial Risk Management - Summary of Liquidity Risk (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Liquidity Risk Explanatory [Line Items]
Current assets	€ 264,118	€ 255,171
Current liabilities	181,120	178,793
Liquidity risk [member]
Disclosure Of Liquidity Risk Explanatory [Line Items]
Current assets	264,118	255,171
Current liabilities	181,120	178,793
Total	€ 82,998	€ 76,378

Financial Risk Management - S_6

Financial Risk Management - Summary of Maturity Analysis for Derivative Financial Liabilities (Detail) - EUR (€) € in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	€ 178,781	€ 133,627
Interest	19,915	11,222
Total	198,696	144,849
1 July 2023 - 30 June 2024
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	112,512	89,268
Interest	6,166	3,428
Total	118,678	92,696
1 July 2024 - 30 June 2025
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	21,773	12,063
Interest	5,810	2,785
Total	27,583	14,848
1 July 2025 - 30 June 2026
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	18,369	10,688
Interest	4,071	2,014
Total	22,440	12,702
1 July 2026 - 30 June 2027
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	14,274	8,024
Interest	2,332	1,398
Total	16,606	9,422
1 July 2027 - 30 June 2028
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	6,294	6,907
Interest	1,256	838
Total	7,550	7,745
More than five years
Disclosure of maturity analysis for derivative financial liabilities [line items]
Capital	5,559	6,677
Interest	280	759
Total	€ 5,839	€ 7,436

Events after the Reporting Pe_2

Events after the Reporting Period - Additional Information (Detail)	1 Months Ended	6 Months Ended
	Jul. 31, 2023 shares	Jun. 30, 2023 shares	Feb. 09, 2023 shares
Disclosure of non-adjusting events after reporting period [line items]
Number of shares issued			1,007,894
Number of share options exercised		1,906,429
Events After The Reporting Period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of share options exercised	250,661
Class A Ordinary Shares [Member] | Events After The Reporting Period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Issued capital shares	30,000
Number of shares issued	250,661

Detail of Wallbox Group subsi_3

Detail of Wallbox Group subsidiaries - Summary Of Details of Wallbox Group Subsidiaries (Detail)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Wall Box Chargers, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Wall Box Chargers, S.L.U.
Registered office	Paseo de la Castellana, 95. Planta 28, 28046, Madrid, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox NV
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Kensington Capital Acquisition Corp. II [Member]
Disclosure of subsidiaries [line items]
Company name	Kensington Capital Acquisition Corp II
Registered office	1400 Old Country Road, Suite 301, Westbury, NY 11590
Activity	Special purpose acquisition company
Company holding investment	Wallbox NV
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Energy, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Energy, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox UK Limited [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox UK Limited
Registered office	378-380 Deansgate, Manchester, United Kingdom M3 4LY
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
SAS Wallbox France [Member]
Disclosure of subsidiaries [line items]
Company name	SAS Wallbox France
Registered office	Avenue des Champs Elysées 102, 75008, Paris, France
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
WBC Wallbox Chargers GmbH [Member]
Disclosure of subsidiaries [line items]
Company name	WBC Wallbox Chargers Deutschland GmbH
Registered office	Oskar-von-Miller-Ring 20, 80333 Munich, Germany
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Italy, S.R.L. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Italy, S.R.L.
Registered office	Piazza Tre Torri 2, 20145 CAP, Milano, Italy
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Netherlands B.V. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Netherlands B.V.
Registered office	Kingsfordw eg 151,1042 GR Amsterdam, The Netherlands
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox USA Inc. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox USA Inc.
Registered office	800 W. El Camino Real Suite 180, Mountain View CA 94040, United States
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Shanghai Ltd. [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Shanghai Ldt.
Registered office	Unit 05-129 Level 5, No. 482, 488, 492, 518 Xinjiang Road, Jingan District, Shanghai Municipality, China
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox AS [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox AS
Registered office	Professor Olav Hanssens vei 7A, 4021 Stavanger, Norway
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox ApS [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox ApS
Registered office	Rådhuspladsen 16, 1550 København, Denmark
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox AB [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox AB
Registered office	Kistagången 12, 164 40 Kista, Sweden
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Oy [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Oy
Registered office	PL 747, 00101 Helsinki, Finland
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wallbox Norway AS
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Electromaps, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	Electromaps, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Coil, Inc [Member]
Disclosure of subsidiaries [line items]
Company name	Coil, Inc.
Registered office	1307 Hayes Street Suite 5 San Francisco, CA 94117 US
Activity	EV Charge installer
Company holding investment	Wallbox USA, Inc.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
AR Electronics Solutions, S.L.U. [Member]
Disclosure of subsidiaries [line items]
Company name	AR Electronics Solutions, S.L.U.
Registered office	Calle Foc 68, 08038, Barcelona, Spain
Activity	Manufacture of Electronical components
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Australia PTY, Ltd [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Australia PTY, Ltd
Registered office	152 Elizabeth Street - Level 4 - Melbourne VIC 3000
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
WBX Chargers Portugal, Unipessoal Lda [Member]
Disclosure of subsidiaries [line items]
Company name	WBX Chargers Portugal, Unipessoal Lda
Registered office	Edifício Scala, Rua de Vilar, 235, 2.o andar Porto Concelho: Porto Freguesia: Lordelo do Ouro e Massarelos 4050 626 Porto
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%	100%
Consolidation method	Fully consolidated
Wallbox Belgium BV [Member]
Disclosure of subsidiaries [line items]
Company name	Wallbox Belgium BV
Registered office	1831 Diegem, Pegasuslaan 5, Belgium
Activity	Retail innovative solutions for charging Electric Vehicles
Company holding investment	Wall Box Chargers, S.L.U.
% Equity interest	100%
Consolidation method	Fully consolidated