Company: SREA
Filing Date: 2025-08-27
Form Type: 424B2
Source: 0001193125-25-189685
Chunk: 51

Company: SEMPRA
Filing Date: 2025-08-27
Form: 424B2
Chunk 51
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 tax treaty, such interest is attributable to a permanent establishment maintained by you in the United States), you will be subject to United States federal income tax on that interest on a net income basis (although you will be exempt from the 30% withholding tax, provided the certification requirements described above are satisfied) in the same manner as if you were a United States person as defined under the Code. In addition, if you are a foreign corporation, you may be subject to a branch profits tax equal to 30% (or lower applicable treaty rate) of your effectively connected interest income. The certifications described above generally must be provided to the applicable withholding agent prior to the payment of interest and must be updated periodically. Non-U.S.holders that do not timely provide the applicable withholding agent with the required certification, but that qualify for a reduced rate under an applicable income tax treaty, may obtain a refund of any excess amounts withheld by timely filing an appropriate claim for refund with the IRS. Non-U.S.holders should consult their tax advisors regarding their entitlement to benefits under any applicable income tax treaty. Sale, Exchange, Redemption or Other Taxable Disposition of Notes Subject to the discussion of backup withholding and information reporting and FATCA below, any gain realized upon the sale, exchange, redemption or other taxable disposition of a note (other than any amount S-33

allocable to accrued and unpaid interest, which will be taxable as interest and may be subject to the rules discussed above in “—Consequences to Non-U.S.Holders—Payments of Interest”) generally will not be subject to United States federal income tax unless:

| • |     | that gain is effectively connected with your conduct of a trade or business in the United States (and, if                                       
 required by an applicable income tax treaty, such gain is attributable to a permanent establishment maintained by you in the United States); or |

| • |     | you are an individual who is present in the United States for 183 days or more in the taxable year of that 
 disposition, and certain other conditions are met.                                                         |

If your gain is effectively connected with your conduct of a United States trade or business (and, if required by an applicable income tax treaty, such gain is attributable to a permanent establishment maintained by you in the United States), you generally will be subject to United States federal income tax on the net gain derived from the sale, exchange, redemption or other disposition in the same manner as if you were a United States person (as defined under the Code). If you are a corporation,