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  <link:arcroleRef arcroleURI="http://xbrl.org/arcrole/2008/element-label" xlink:type="simple" xlink:href="http://www.xbrl.org/2008/generic-label.xsd#element-label"/>
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    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_esef_role-000000">[000000] Etiquetas que deben aplicarse si la información correspondiente figura en un informe</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="esef_role-000000" xlink:to="label_esef_role-000000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-110000" xlink:label="ifrs_18_role-110000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-110000">[110000] Información general sobre los estados financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-110000" xlink:to="label_ifrs_18_role-110000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-210000" xlink:label="ifrs_18_role-210000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-210000">[210000] Estado de situación financiera, corriente / no corriente</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-210000" xlink:to="label_ifrs_18_role-210000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-220000" xlink:label="ifrs_18_role-220000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-220000">[220000] Estado de situación financiera, orden de liquidez</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-220000" xlink:to="label_ifrs_18_role-220000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-410000" xlink:label="ifrs_18_role-410000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-410000">[410000] Estado del resultado global, componentes ORI presentados netos de impuestos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-410000" xlink:to="label_ifrs_18_role-410000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-420000" xlink:label="ifrs_18_role-420000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-420000">[420000] Estado del resultado global, componentes ORI presentados antes de impuestos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-420000" xlink:to="label_ifrs_18_role-420000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-610000" xlink:label="ifrs_18_role-610000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-610000">[610000] Estado de cambios en el patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-610000" xlink:to="label_ifrs_18_role-610000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800100" xlink:label="ifrs_18_role-800100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800100">[800100] Subclasificaciones de los activos, pasivos y patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800100" xlink:to="label_ifrs_18_role-800100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800200" xlink:label="ifrs_18_role-800200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800200">[800200] Análisis de ingresos y gastos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800200" xlink:to="label_ifrs_18_role-800200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800400" xlink:label="ifrs_18_role-800400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800400">[800400] Estado de cambios en el patrimonio neto, revelaciones adicionales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800400" xlink:to="label_ifrs_18_role-800400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800500" xlink:label="ifrs_18_role-800500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800500">[800500] Lista de notas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800500" xlink:to="label_ifrs_18_role-800500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800600" xlink:label="ifrs_18_role-800600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800600">[800600] Lista de políticas contables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800600" xlink:to="label_ifrs_18_role-800600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800610" xlink:label="ifrs_18_role-800610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800610">[800610] Lista de información de importancia relativa sobre las políticas contables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800610" xlink:to="label_ifrs_18_role-800610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-810000" xlink:label="ifrs_18_role-810000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-810000">[810000] Notas: Información societaria</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-810000" xlink:to="label_ifrs_18_role-810000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-861000" xlink:label="ifrs_18_role-861000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-861000">[861000] Notas: Análisis de otro resultado global desglosado por partidas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-861000" xlink:to="label_ifrs_18_role-861000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-861200" xlink:label="ifrs_18_role-861200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-861200">[861200] Notas: Capital en acciones, reservas y otras participaciones en el patrimonio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-861200" xlink:to="label_ifrs_18_role-861200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-880000" xlink:label="ifrs_18_role-880000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-880000">[880000] Notas: Información adicional</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-880000" xlink:to="label_ifrs_18_role-880000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_10_role-815000" xlink:label="ias_10_role-815000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_10_role-815000">[815000] Notas: Hechos posteriores al final del ejercicio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_10_role-815000" xlink:to="label_ias_10_role-815000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_12_role-835110" xlink:label="ias_12_role-835110"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_12_role-835110">[835110] Notas: Impuesto sobre las ganancias</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110" xlink:to="label_ias_12_role-835110"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_16_role-822100" xlink:label="ias_16_role-822100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_16_role-822100">[822100] Notas: Inmovilizado material</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100" xlink:to="label_ias_16_role-822100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_19_role-834480" xlink:label="ias_19_role-834480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_19_role-834480">[834480] Notas: Retribuciones a los empleados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480" xlink:to="label_ias_19_role-834480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_2_role-826380" xlink:label="ias_2_role-826380"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_2_role-826380">[826380] Notas: Existencias</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_2_role-826380" xlink:to="label_ias_2_role-826380"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_20_role-831400" xlink:label="ias_20_role-831400"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_20_role-831400">[831400] Notas: Subvenciones oficiales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_20_role-831400" xlink:to="label_ias_20_role-831400"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_21_role-842000" xlink:label="ias_21_role-842000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_21_role-842000">[842000] Notas: Efectos de las variaciones de los tipos de cambio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000" xlink:to="label_ias_21_role-842000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_23_role-836200" xlink:label="ias_23_role-836200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_23_role-836200">[836200] Notas: Costes por intereses</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_23_role-836200" xlink:to="label_ias_23_role-836200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_24_role-818000" xlink:label="ias_24_role-818000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_24_role-818000">[818000] Notas: Parte vinculada</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000" xlink:to="label_ias_24_role-818000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_26_role-710000" xlink:label="ias_26_role-710000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_26_role-710000">[710000] Estado de cambios en los activos netos disponibles para atender prestaciones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_26_role-710000" xlink:to="label_ias_26_role-710000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_27_role-825480" xlink:label="ias_27_role-825480"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_27_role-825480">[825480] Notas: Estados financieros separados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480" xlink:to="label_ias_27_role-825480"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_29_role-816000" xlink:label="ias_29_role-816000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_29_role-816000">[816000] Notas: Información en una economía hiperinflacionaria</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_29_role-816000" xlink:to="label_ias_29_role-816000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_33_role-838000" xlink:label="ias_33_role-838000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_33_role-838000">[838000] Notas: Ganancias por acción</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000" xlink:to="label_ias_33_role-838000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_34_role-813000" xlink:label="ias_34_role-813000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_34_role-813000">[813000] Notas: Información financiera intermedia</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_34_role-813000" xlink:to="label_ias_34_role-813000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_36_role-832410" xlink:label="ias_36_role-832410"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_36_role-832410">[832410] Notas: Deterioro del valor de los activos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410" xlink:to="label_ias_36_role-832410"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_37_role-827570" xlink:label="ias_37_role-827570"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_37_role-827570">[827570] Notas: Otras provisiones, pasivos contingentes y activos contingentes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570" xlink:to="label_ias_37_role-827570"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_38_role-823180" xlink:label="ias_38_role-823180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_38_role-823180">[823180] Notas: Activos intangibles</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180" xlink:to="label_ias_38_role-823180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_40_role-825100" xlink:label="ias_40_role-825100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_40_role-825100">[825100] Notas: Inversiones inmobiliarias</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_40_role-825100" xlink:to="label_ias_40_role-825100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_41_role-824180" xlink:label="ias_41_role-824180"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_41_role-824180">[824180] Notas: Agricultura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180" xlink:to="label_ias_41_role-824180"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-510000" xlink:label="ias_7_role-510000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-510000">[510000] Estado de flujos de efectivo, método directo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-510000" xlink:to="label_ias_7_role-510000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-520000" xlink:label="ias_7_role-520000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-520000">[520000] Estado de flujos de efectivo, método indirecto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-520000" xlink:to="label_ias_7_role-520000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-800300" xlink:label="ias_7_role-800300"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-800300">[800300] Estado de flujos de efectivo, revelaciones adicionales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-800300" xlink:to="label_ias_7_role-800300"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-851100" xlink:label="ias_7_role-851100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-851100">[851100] Notas: Estado de flujos de efectivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100" xlink:to="label_ias_7_role-851100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_8_role-811000" xlink:label="ias_8_role-811000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_8_role-811000">[811000] Notas: Revelación de las bases para la preparación de los estados financieros y declaración de cumplimiento de las NIIF</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000" xlink:to="label_ias_8_role-811000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifric_2_role-868500" xlink:label="ifric_2_role-868500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifric_2_role-868500">[868500] Notas: Aportaciones de los socios de entidades cooperativas e) instrumentos similares</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_2_role-868500" xlink:to="label_ifric_2_role-868500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifric_5_role-868200" xlink:label="ifric_5_role-868200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifric_5_role-868200">[868200] Notas: Derechos por la participación en fondos para el desmantelamiento, la restauración y la rehabilitación medioambiental</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifric_5_role-868200" xlink:to="label_ifric_5_role-868200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_1_role-819100" xlink:label="ifrs_1_role-819100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_1_role-819100">[819100] Notas: Adopción por primera vez</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100" xlink:to="label_ifrs_1_role-819100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700" xlink:label="ifrs_12_role-825700"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700">[825700] Notas: Participaciones en otras entidades</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700" xlink:to="label_ifrs_12_role-825700"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000" xlink:label="ifrs_13_role-823000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000">[823000] Notas: Valoración del valor razonable</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000" xlink:to="label_ifrs_13_role-823000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_14_role-824500" xlink:label="ifrs_14_role-824500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_14_role-824500">[824500] Notas: Cuentas de diferimientos de actividades reguladas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500" xlink:to="label_ifrs_14_role-824500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_15_role-831150" xlink:label="ifrs_15_role-831150"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_15_role-831150">[831150] Notas: Ingresos ordinarios procedentes de contratos con clientes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150" xlink:to="label_ifrs_15_role-831150"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_16_role-832610" xlink:label="ifrs_16_role-832610"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_16_role-832610">[832610] Notas: Arrendamientos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610" xlink:to="label_ifrs_16_role-832610"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600" xlink:label="ifrs_17_role-836600"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600">[836600] Notas: Contratos de seguro (NIIF 17)</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600" xlink:to="label_ifrs_17_role-836600"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_2_role-834120" xlink:label="ifrs_2_role-834120"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_2_role-834120">[834120] Notas: Acuerdos de pagos basados en acciones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120" xlink:to="label_ifrs_2_role-834120"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_3_role-817000" xlink:label="ifrs_3_role-817000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_3_role-817000">[817000] Notas: Combinaciones de negocios</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000" xlink:to="label_ifrs_3_role-817000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_4_role-836500" xlink:label="ifrs_4_role-836500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_4_role-836500">[836500] Notas: Contratos de seguro</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_4_role-836500" xlink:to="label_ifrs_4_role-836500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_5_role-825900" xlink:label="ifrs_5_role-825900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_5_role-825900">[825900] Notas: Activos no corrientes mantenidos para la venta y actividades interrumpidas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_5_role-825900" xlink:to="label_ifrs_5_role-825900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_6_role-822200" xlink:label="ifrs_6_role-822200"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_6_role-822200">[822200] Notas: Exploración y evaluación de recursos minerales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_6_role-822200" xlink:to="label_ifrs_6_role-822200"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390" xlink:label="ifrs_7_role-822390"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390">[822390] Notas: Instrumentos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390" xlink:to="label_ifrs_7_role-822390"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_8_role-871100" xlink:label="ifrs_8_role-871100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_8_role-871100">[871100] Notas: Segmentos operativos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100" xlink:to="label_ifrs_8_role-871100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_axi_role" xlink:label="ifrs_axi_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_axi_role">Validaciones de la agregación por eje</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_role" xlink:to="label_ifrs_axi_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_axi_periodAdj_role" xlink:label="ifrs_axi_periodAdj_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_axi_periodAdj_role">Validaciones de la agregación por eje ajustadas por período</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_axi_periodAdj_role" xlink:to="label_ifrs_axi_periodAdj_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_cro_role" xlink:label="ifrs_cro_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_cro_role">Validaciones interperíodos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_cro_role" xlink:to="label_ifrs_cro_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_eps_role" xlink:label="ifrs_eps_role"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_eps_role">Validaciones de las ganancias por acción</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_eps_role" xlink:to="label_ifrs_eps_role"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-901000" xlink:label="ifrs-dim_role-901000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-901000">[901000] Eje: Aplicación y reexpresión retroactivas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901000" xlink:to="label_ifrs-dim_role-901000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-901100" xlink:label="ifrs-dim_role-901100"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-901100">[901100] Eje: Desviación respecto un requisito de las NIIF</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901100" xlink:to="label_ifrs-dim_role-901100"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-901500" xlink:label="ifrs-dim_role-901500"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-901500">[901500] Eje: Fecha de creación</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-901500" xlink:to="label_ifrs-dim_role-901500"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-903000" xlink:label="ifrs-dim_role-903000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-903000">[903000] Eje: Actividades continuadas e interrumpidas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-903000" xlink:to="label_ifrs-dim_role-903000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-904000" xlink:label="ifrs-dim_role-904000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-904000">[904000] Eje: Activos y pasivos clasificados como mantenidos para la venta</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-904000" xlink:to="label_ifrs-dim_role-904000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-913000" xlink:label="ifrs-dim_role-913000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-913000">[913000] Eje: Estados financieros consolidados y separados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-913000" xlink:to="label_ifrs-dim_role-913000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-914000" xlink:label="ifrs-dim_role-914000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-914000">[914000] Eje: Moneda en que se presenta la información</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-914000" xlink:to="label_ifrs-dim_role-914000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs-dim_role-915000" xlink:label="ifrs-dim_role-915000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs-dim_role-915000">[915000] Eje: Efecto acumulado en la fecha de aplicación inicial</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs-dim_role-915000" xlink:to="label_ifrs-dim_role-915000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#sic_29_role-832900" xlink:label="sic_29_role-832900"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_sic_29_role-832900">[832900] Notas: Acuerdos de concesión de servicios</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="sic_29_role-832900" xlink:to="label_sic_29_role-832900"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-810000d" xlink:label="ifrs_18_role-810000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-810000d">[810000d] Notas: Información societaria - Revelación de información sobre pasivos no corrientes con condiciones pactadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-810000d" xlink:to="label_ifrs_18_role-810000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-810000b" xlink:label="ifrs_18_role-810000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-810000b">[810000b] Notas: Información societaria - Revelación de las reclasificaciones o las modificaciones de la presentación</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-810000b" xlink:to="label_ifrs_18_role-810000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-810000a" xlink:label="ifrs_18_role-810000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-810000a">[810000a] Notas: Información societaria - Revelación de los importes a recuperar o liquidar después de doce meses para las clases de activos y pasivos que incluyan importes a recuperar o liquidar tanto dentro de los doce meses siguientes a la fecha de información como después</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-810000a" xlink:to="label_ifrs_18_role-810000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-861200b" xlink:label="ifrs_18_role-861200b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-861200b">[861200b] Notas: Capital en acciones, reservas y otras participaciones en el patrimonio - Revelación de reservas incluidas en el patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-861200b" xlink:to="label_ifrs_18_role-861200b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-861200a" xlink:label="ifrs_18_role-861200a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-861200a">[861200a] Notas: Capital en acciones, reservas y otras participaciones en el patrimonio - Revelación de las clases de capital en acciones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-861200a" xlink:to="label_ifrs_18_role-861200a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_16_role-822100a" xlink:label="ias_16_role-822100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_16_role-822100a">[822100a] Notas: Inmovilizado material - Revelación de la conciliación de los cambios en el inmovilizado material incluyendo activos por derecho de uso</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_16_role-822100a" xlink:to="label_ias_16_role-822100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_19_role-834480d" xlink:label="ias_19_role-834480d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_19_role-834480d">[834480d] Notas: Retribuciones a los empleados - Revelación de análisis de sensibilidad para las hipótesis actuariales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480d" xlink:to="label_ias_19_role-834480d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_19_role-834480c" xlink:label="ias_19_role-834480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_19_role-834480c">[834480c] Notas: Retribuciones a los empleados - Revelación del valor razonable de los activos afectos a un plan</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480c" xlink:to="label_ias_19_role-834480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_19_role-834480b" xlink:label="ias_19_role-834480b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_19_role-834480b">[834480b] Notas: Retribuciones a los empleados - Revelación de derechos de reembolso</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480b" xlink:to="label_ias_19_role-834480b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_19_role-834480a" xlink:label="ias_19_role-834480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_19_role-834480a">[834480a] Notas: Retribuciones a los empleados - Revelación del pasivo (activo) neto por prestaciones definidas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_19_role-834480a" xlink:to="label_ias_19_role-834480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_21_role-842000c" xlink:label="ias_21_role-842000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_21_role-842000c">[842000c] Notas: Efectos de las variaciones de los tipos de cambio - Revelación de información financiera resumida sobre negocios en el extranjero</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000c" xlink:to="label_ias_21_role-842000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_21_role-842000b" xlink:label="ias_21_role-842000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_21_role-842000b">[842000b] Notas: Efectos de las variaciones de los tipos de cambio - Revelación de los riesgos a los que la entidad esté expuesta cuando la moneda no sea convertible</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000b" xlink:to="label_ias_21_role-842000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_21_role-842000a" xlink:label="ias_21_role-842000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_21_role-842000a">[842000a] Notas: Efectos de las variaciones de los tipos de cambio - Revelación de activos y pasivos afectados por la falta de convertibilidad de la moneda</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_21_role-842000a" xlink:to="label_ias_21_role-842000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_24_role-818000a" xlink:label="ias_24_role-818000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_24_role-818000a">[818000a] Notas: Parte vinculada - Revelación de los importes en que haya incurrido la entidad por los servicios de personal clave de la dirección prestados por entidades directivas separadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_24_role-818000a" xlink:to="label_ias_24_role-818000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_27_role-825480c" xlink:label="ias_27_role-825480c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_27_role-825480c">[825480c] Notas: Estados financieros separados - Revelación de asociadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480c" xlink:to="label_ias_27_role-825480c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_27_role-825480a" xlink:label="ias_27_role-825480a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_27_role-825480a">[825480a] Notas: Estados financieros separados - Revelación de dependientes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_27_role-825480a" xlink:to="label_ias_27_role-825480a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_33_role-838000b" xlink:label="ias_33_role-838000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_33_role-838000b">[838000b] Notas: Ganancias por acción - Revelación de instrumentos con potencial efecto dilusivo futuro no incluidos en el cálculo de las ganancias por acción diluidas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000b" xlink:to="label_ias_33_role-838000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_33_role-838000a" xlink:label="ias_33_role-838000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_33_role-838000a">[838000a] Notas: Ganancias por acción - Revelación de certificados de depósito de valores</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_33_role-838000a" xlink:to="label_ias_33_role-838000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_36_role-832410d" xlink:label="ias_36_role-832410d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_36_role-832410d">[832410d] Notas: Deterioro del valor de los activos - Revelación de pérdida por deterioro del valor reconocida o revertida respecto de una unidad generadora de efectivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410d" xlink:to="label_ias_36_role-832410d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_36_role-832410c" xlink:label="ias_36_role-832410c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_36_role-832410c">[832410c] Notas: Deterioro del valor de los activos - Revelación de información sobre unidades generadoras de efectivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410c" xlink:to="label_ias_36_role-832410c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_36_role-832410b" xlink:label="ias_36_role-832410b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_36_role-832410b">[832410b] Notas: Deterioro del valor de los activos - Revelación de información sobre una pérdida por deterioro del valor reconocida o revertida respecto de un activo individual o una unidad generadora de efectivo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410b" xlink:to="label_ias_36_role-832410b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_36_role-832410a" xlink:label="ias_36_role-832410a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_36_role-832410a">[832410a] Notas: Deterioro del valor de los activos - Revelación de pérdida por deterioro del valor y reversión de pérdida por deterioro del valor</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_36_role-832410a" xlink:to="label_ias_36_role-832410a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_37_role-827570b" xlink:label="ias_37_role-827570b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_37_role-827570b">[827570b] Notas: Otras provisiones, pasivos contingentes y activos contingentes - Revelación de pasivos contingentes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570b" xlink:to="label_ias_37_role-827570b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_37_role-827570a" xlink:label="ias_37_role-827570a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_37_role-827570a">[827570a] Notas: Otras provisiones, pasivos contingentes y activos contingentes - Revelación de otras provisiones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_37_role-827570a" xlink:to="label_ias_37_role-827570a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_38_role-823180c" xlink:label="ias_38_role-823180c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_38_role-823180c">[823180c] Notas: Activos intangibles - Revelación de activos intangibles materiales o de importancia relativa para la entidad</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180c" xlink:to="label_ias_38_role-823180c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_38_role-823180b" xlink:label="ias_38_role-823180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_38_role-823180b">[823180b] Notas: Activos intangibles - Revelación de activos intangibles con vida útil indefinida</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180b" xlink:to="label_ias_38_role-823180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_38_role-823180a" xlink:label="ias_38_role-823180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_38_role-823180a">[823180a] Notas: Activos intangibles - Revelación de conciliación de los cambios en los activos intangibles y el fondo de comercio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_38_role-823180a" xlink:to="label_ias_38_role-823180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_41_role-824180b" xlink:label="ias_41_role-824180b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_41_role-824180b">[824180b] Notas: Agricultura - Revelación de información sobre productos agrícolas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180b" xlink:to="label_ias_41_role-824180b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_41_role-824180a" xlink:label="ias_41_role-824180a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_41_role-824180a">[824180a] Notas: Agricultura - Revelación de información detallada sobre activos biológicos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_41_role-824180a" xlink:to="label_ias_41_role-824180a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-851100b" xlink:label="ias_7_role-851100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-851100b">[851100b] Notas: Estado de flujos de efectivo - Revelación de los intervalos de vencimiento de los pagos de pasivos financieros que formen parte de acuerdos de financiación de proveedores</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100b" xlink:to="label_ias_7_role-851100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_7_role-851100a" xlink:label="ias_7_role-851100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_7_role-851100a">[851100a] Notas: Estado de flujos de efectivo - Revelación de pasivos financieros que formen parte de acuerdos de financiación de proveedores</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_7_role-851100a" xlink:to="label_ias_7_role-851100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_8_role-811000c" xlink:label="ias_8_role-811000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_8_role-811000c">[811000c] Notas: Revelación de las bases para la preparación de los estados financieros y declaración de cumplimiento de las NIIF - Revelación de cambios en las estimaciones contables</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000c" xlink:to="label_ias_8_role-811000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_8_role-811000b" xlink:label="ias_8_role-811000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_8_role-811000b">[811000b] Notas: Revelación de las bases para la preparación de los estados financieros y declaración de cumplimiento de las NIIF - Revelación de un cambio voluntario de la política contable</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000b" xlink:to="label_ias_8_role-811000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_8_role-811000a" xlink:label="ias_8_role-811000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_8_role-811000a">[811000a] Notas: Revelación de las bases para la preparación de los estados financieros y declaración de cumplimiento de las NIIF - Revelación de aplicación inicial de normas o interpretaciones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_8_role-811000a" xlink:to="label_ias_8_role-811000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_1_role-819100c" xlink:label="ifrs_1_role-819100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_1_role-819100c">[819100c] Notas: Adopción por primera vez - Revelación de los valores razonables de partidas utilizados como coste atribuido</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100c" xlink:to="label_ifrs_1_role-819100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_1_role-819100b" xlink:label="ifrs_1_role-819100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_1_role-819100b">[819100b] Notas: Adopción por primera vez - Revelación de activos y pasivos financieros redesignados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100b" xlink:to="label_ifrs_1_role-819100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_1_role-819100a" xlink:label="ifrs_1_role-819100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_1_role-819100a">[819100a] Notas: Adopción por primera vez - Revelación de información comparativa elaborada según los PCGA anteriores</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_1_role-819100a" xlink:to="label_ifrs_1_role-819100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700g" xlink:label="ifrs_12_role-825700g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700g">[825700g] Notas: Participaciones en otras entidades - Revelación de información sobre entidades estructuradas no consolidadas controladas por una entidad de inversión</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700g" xlink:to="label_ifrs_12_role-825700g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700f" xlink:label="ifrs_12_role-825700f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700f">[825700f] Notas: Participaciones en otras entidades - Revelación de información sobre dependientes no consolidadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700f" xlink:to="label_ifrs_12_role-825700f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700e" xlink:label="ifrs_12_role-825700e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700e">[825700e] Notas: Participaciones en otras entidades - Revelación de entidades estructuradas no consolidadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700e" xlink:to="label_ifrs_12_role-825700e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700d" xlink:label="ifrs_12_role-825700d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700d">[825700d] Notas: Participaciones en otras entidades - Revelación de negocios conjuntos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700d" xlink:to="label_ifrs_12_role-825700d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700c" xlink:label="ifrs_12_role-825700c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700c">[825700c] Notas: Participaciones en otras entidades - Revelación de operaciones conjuntas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700c" xlink:to="label_ifrs_12_role-825700c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700b" xlink:label="ifrs_12_role-825700b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700b">[825700b] Notas: Participaciones en otras entidades - Revelación de asociadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700b" xlink:to="label_ifrs_12_role-825700b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_12_role-825700a" xlink:label="ifrs_12_role-825700a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_12_role-825700a">[825700a] Notas: Participaciones en otras entidades - Revelación de información sobre entidades estructuradas consolidadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_12_role-825700a" xlink:to="label_ifrs_12_role-825700a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000i" xlink:label="ifrs_13_role-823000i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000i">[823000i] Notas: Valoración del valor razonable - Revelación del análisis de la sensibilidad de la valoración del valor razonable a modificaciones en las variables no observables, instrumentos de patrimonio propios de la entidad</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000i" xlink:to="label_ifrs_13_role-823000i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000h" xlink:label="ifrs_13_role-823000h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000h">[823000h] Notas: Valoración del valor razonable - Revelación del análisis de la sensibilidad de la valoración del valor razonable a modificaciones en las variables no observables, pasivos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000h" xlink:to="label_ifrs_13_role-823000h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000g" xlink:label="ifrs_13_role-823000g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000g">[823000g] Notas: Valoración del valor razonable - Revelación del análisis de la sensibilidad de la valoración del valor razonable a modificaciones en las variables no observables, activos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000g" xlink:to="label_ifrs_13_role-823000g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000f" xlink:label="ifrs_13_role-823000f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000f">[823000f] Notas: Valoración del valor razonable - Revelación de pasivos al valor razonable emitidos con una mejora crediticia de un tercero inseparable</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000f" xlink:to="label_ifrs_13_role-823000f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000e" xlink:label="ifrs_13_role-823000e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000e">[823000e] Notas: Valoración del valor razonable - Revelación de variables no observables significativas empleadas en la valoración del valor razonable del patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000e" xlink:to="label_ifrs_13_role-823000e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000d" xlink:label="ifrs_13_role-823000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000d">[823000d] Notas: Valoración del valor razonable - Revelación de variables no observables significativas empleadas en la valoración del valor razonable de los pasivos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000d" xlink:to="label_ifrs_13_role-823000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000c" xlink:label="ifrs_13_role-823000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000c">[823000c] Notas: Valoración del valor razonable - Revelación de variables no observables significativas empleadas en la valoración del valor razonable de los activos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000c" xlink:to="label_ifrs_13_role-823000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000b" xlink:label="ifrs_13_role-823000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000b">[823000b] Notas: Valoración del valor razonable - Revelación de la valoración del valor razonable del patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000b" xlink:to="label_ifrs_13_role-823000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_13_role-823000a" xlink:label="ifrs_13_role-823000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_13_role-823000a">[823000a] Notas: Valoración del valor razonable - Revelación de la valoración del valor razonable de los pasivos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_13_role-823000a" xlink:to="label_ifrs_13_role-823000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_14_role-824500a" xlink:label="ifrs_14_role-824500a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_14_role-824500a">[824500a] Notas: Cuentas de diferimientos de actividades reguladas - Revelación de información sobre los importes reconocidos en relación con los saldos de las cuentas de diferimientos de actividades reguladas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_14_role-824500a" xlink:to="label_ifrs_14_role-824500a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_15_role-831150c" xlink:label="ifrs_15_role-831150c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_15_role-831150c">[831150c] Notas: Ingresos ordinarios procedentes de contratos con clientes - Revelación de los activos reconocidos por los costes para obtener o cumplir contratos con clientes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150c" xlink:to="label_ifrs_15_role-831150c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_15_role-831150b" xlink:label="ifrs_15_role-831150b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_15_role-831150b">[831150b] Notas: Ingresos ordinarios procedentes de contratos con clientes - Revelación del precio de transacción asignado a las obligaciones de ejecución pendientes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150b" xlink:to="label_ifrs_15_role-831150b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_15_role-831150a" xlink:label="ifrs_15_role-831150a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_15_role-831150a">[831150a] Notas: Ingresos ordinarios procedentes de contratos con clientes - Revelación de obligaciones de ejecución</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_15_role-831150a" xlink:to="label_ifrs_15_role-831150a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_16_role-832610c" xlink:label="ifrs_16_role-832610c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_16_role-832610c">[832610c] Notas: Arrendamientos - Revelación del análisis de vencimientos de los pagos por arrendamiento operativo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610c" xlink:to="label_ifrs_16_role-832610c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_16_role-832610b" xlink:label="ifrs_16_role-832610b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_16_role-832610b">[832610b] Notas: Arrendamientos - Revelación del análisis de vencimientos de los pagos por arrendamiento financiero a cobrar</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610b" xlink:to="label_ifrs_16_role-832610b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_16_role-832610a" xlink:label="ifrs_16_role-832610a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_16_role-832610a">[832610a] Notas: Arrendamientos - Revelación de información cuantitativa sobre activos por derecho de uso</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_16_role-832610a" xlink:to="label_ifrs_16_role-832610a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600o" xlink:label="ifrs_17_role-836600o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600o">[836600o] Notas: Contratos de seguro (NIIF 17) - Revelación de información sobre la baja en cuentas prevista de activos por flujos de efectivo de adquisición de seguros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600o" xlink:to="label_ifrs_17_role-836600o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600n" xlink:label="ifrs_17_role-836600n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600n">[836600n] Notas: Contratos de seguro (NIIF 17) - Revelación de redesignación de activos financieros en la fecha de aplicación inicial de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600n" xlink:to="label_ifrs_17_role-836600n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600m" xlink:label="ifrs_17_role-836600m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600m">[836600m] Notas: Contratos de seguro (NIIF 17) - Revelación del análisis de vencimientos en relación con el riesgo de liquidez que se deriva de contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600m" xlink:to="label_ifrs_17_role-836600m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600l" xlink:label="ifrs_17_role-836600l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600l">[836600l] Notas: Contratos de seguro (NIIF 17) - Revelación de información sobre el riesgo de crédito que se deriva de contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600l" xlink:to="label_ifrs_17_role-836600l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600k" xlink:label="ifrs_17_role-836600k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600k">[836600k] Notas: Contratos de seguro (NIIF 17) - Revelación de los siniestros reales en comparación con las estimaciones previas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600k" xlink:to="label_ifrs_17_role-836600k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600j" xlink:label="ifrs_17_role-836600j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600j">[836600j] Notas: Contratos de seguro (NIIF 17) - Revelación de análisis de sensibilidad a cambios en las variables de riesgo que se derivan de contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600j" xlink:to="label_ifrs_17_role-836600j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600i" xlink:label="ifrs_17_role-836600i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600i">[836600i] Notas: Contratos de seguro (NIIF 17) - Revelación de información detallada sobre las concentraciones de riesgos que surgen de contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600i" xlink:to="label_ifrs_17_role-836600i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600h" xlink:label="ifrs_17_role-836600h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600h">[836600h] Notas: Contratos de seguro (NIIF 17) - Revelación de la naturaleza y el alcance de los riesgos que se derivan de contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600h" xlink:to="label_ifrs_17_role-836600h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600g" xlink:label="ifrs_17_role-836600g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600g">[836600g] Notas: Contratos de seguro (NIIF 17) - Revelación de la curva de rendimiento utilizada para descontar los flujos de efectivo que no varían en función de los rendimientos de los elementos subyacentes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600g" xlink:to="label_ifrs_17_role-836600g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600f" xlink:label="ifrs_17_role-836600f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600f">[836600f] Notas: Contratos de seguro (NIIF 17) - Revelación de los datos de los métodos utilizados para valorar contratos incluidos en el alcance de la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600f" xlink:to="label_ifrs_17_role-836600f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600e" xlink:label="ifrs_17_role-836600e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600e">[836600e] Notas: Contratos de seguro (NIIF 17) - Revelación de los ajustes aplicados cuando la entidad cambió el criterio de desagregación de los ingresos (gastos) financieros de seguros entre los resultados y otro resultado global en relación con los contratos con características de participación directa</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600e" xlink:to="label_ifrs_17_role-836600e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600d" xlink:label="ifrs_17_role-836600d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600d">[836600d] Notas: Contratos de seguro (NIIF 17) - Revelación de información sobre el reconocimiento esperado del margen de servicio contractual en el resultado</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600d" xlink:to="label_ifrs_17_role-836600d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600c" xlink:label="ifrs_17_role-836600c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600c">[836600c] Notas: Contratos de seguro (NIIF 17) - Revelación del efecto de los contratos de seguro inicialmente reconocidos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600c" xlink:to="label_ifrs_17_role-836600c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600b" xlink:label="ifrs_17_role-836600b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600b">[836600b] Notas: Contratos de seguro (NIIF 17) - Revelación del análisis de los ingresos ordinarios por seguros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600b" xlink:to="label_ifrs_17_role-836600b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_17_role-836600a" xlink:label="ifrs_17_role-836600a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_17_role-836600a">[836600a] Notas: Contratos de seguro (NIIF 17) - Revelación de conciliación de los cambios en los contratos de seguro con desglose por componentes</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_17_role-836600a" xlink:to="label_ifrs_17_role-836600a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_2_role-834120c" xlink:label="ifrs_2_role-834120c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_2_role-834120c">[834120c] Notas: Acuerdos de pagos basados en acciones - Revelación del rango de precios de ejercicio de las opciones sobre acciones vivas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120c" xlink:to="label_ifrs_2_role-834120c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_2_role-834120b" xlink:label="ifrs_2_role-834120b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_2_role-834120b">[834120b] Notas: Acuerdos de pagos basados en acciones - Revelación del número y la vida contractual media ponderada restante de las opciones sobre acciones vivas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120b" xlink:to="label_ifrs_2_role-834120b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_2_role-834120a" xlink:label="ifrs_2_role-834120a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_2_role-834120a">[834120a] Notas: Acuerdos de pagos basados en acciones - Revelación de las condiciones de acuerdos de pagos basados en acciones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_2_role-834120a" xlink:to="label_ifrs_2_role-834120a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_3_role-817000d" xlink:label="ifrs_3_role-817000d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_3_role-817000d">[817000d] Notas: Combinaciones de negocios - Revelación de conciliación de los cambios en el fondo de comercio</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000d" xlink:to="label_ifrs_3_role-817000d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_3_role-817000c" xlink:label="ifrs_3_role-817000c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_3_role-817000c">[817000c] Notas: Combinaciones de negocios - Revelación de pasivos contingentes en una combinación de negocios</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000c" xlink:to="label_ifrs_3_role-817000c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_3_role-817000b" xlink:label="ifrs_3_role-817000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_3_role-817000b">[817000b] Notas: Combinaciones de negocios - Revelación de cuentas a cobrar adquiridas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000b" xlink:to="label_ifrs_3_role-817000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_3_role-817000a" xlink:label="ifrs_3_role-817000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_3_role-817000a">[817000a] Notas: Combinaciones de negocios - Revelación de las transacciones reconocidas de forma separada de la adquisición de activos y asunción de pasivos en combinaciones de negocios</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_3_role-817000a" xlink:to="label_ifrs_3_role-817000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zk" xlink:label="ifrs_7_role-822390zk"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zk">[822390zk] Notas: Instrumentos financieros - Revelación de información sobre pasivos no corrientes con condiciones pactadas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zk" xlink:to="label_ifrs_7_role-822390zk"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zj" xlink:label="ifrs_7_role-822390zj"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zj">[822390zj] Notas: Instrumentos financieros - Revelación de los pasivos financieros afectados por las modificaciones de la NIIF 9 introducidas por la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zj" xlink:to="label_ifrs_7_role-822390zj"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zi" xlink:label="ifrs_7_role-822390zi"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zi">[822390zi] Notas: Instrumentos financieros - Revelación de los activos financieros afectados por las modificaciones de la NIIF 9 introducidas por la NIIF 17</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zi" xlink:to="label_ifrs_7_role-822390zi"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zh" xlink:label="ifrs_7_role-822390zh"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zh">[822390zh] Notas: Instrumentos financieros - Revelación de información cuantitativa sobre instrumentos financieros cuya transición a un tipo de referencia alternativo aún esté pendiente</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zh" xlink:to="label_ifrs_7_role-822390zh"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zg" xlink:label="ifrs_7_role-822390zg"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zg">[822390zg] Notas: Instrumentos financieros - Revelación de pasivos financieros en la fecha de aplicación inicial de la NIIF 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zg" xlink:to="label_ifrs_7_role-822390zg"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zf" xlink:label="ifrs_7_role-822390zf"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zf">[822390zf] Notas: Instrumentos financieros - Revelación de activos financieros en la fecha de aplicación inicial de la NIIF 9</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zf" xlink:to="label_ifrs_7_role-822390zf"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390ze" xlink:label="ifrs_7_role-822390ze"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390ze">[822390ze] Notas: Instrumentos financieros - Revelación de pasivos financieros afectados por las modificaciones de la NIIF 9 en relación con el componente de pago anticipado con compensación negativa</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390ze" xlink:to="label_ifrs_7_role-822390ze"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zd" xlink:label="ifrs_7_role-822390zd"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zd">[822390zd] Notas: Instrumentos financieros - Revelación de activos financieros afectados por las modificaciones de la NIIF 9 en relación con el componente de pago anticipado con compensación negativa</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zd" xlink:to="label_ifrs_7_role-822390zd"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zc" xlink:label="ifrs_7_role-822390zc"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zc">[822390zc] Notas: Instrumentos financieros - Revelación de matriz de provisiones</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zc" xlink:to="label_ifrs_7_role-822390zc"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zb" xlink:label="ifrs_7_role-822390zb"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zb">[822390zb] Notas: Instrumentos financieros - Revelación de la exposición al riesgo de crédito</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zb" xlink:to="label_ifrs_7_role-822390zb"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390za" xlink:label="ifrs_7_role-822390za"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390za">[822390za] Notas: Instrumentos financieros - Revelación de conciliación de los cambios en corrección de valor por pérdidas y explicación de los cambios en el importe en libros bruto de instrumentos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390za" xlink:to="label_ifrs_7_role-822390za"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390z" xlink:label="ifrs_7_role-822390z"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390z">[822390z] Notas: Instrumentos financieros - Revelación de reclasificación de activos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390z" xlink:to="label_ifrs_7_role-822390z"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390y" xlink:label="ifrs_7_role-822390y"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390y">[822390y] Notas: Instrumentos financieros - Revelación de información detallada sobre préstamos tomados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390y" xlink:to="label_ifrs_7_role-822390y"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390x" xlink:label="ifrs_7_role-822390x"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390x">[822390x] Notas: Instrumentos financieros - Revelación de información sobre las exposiciones crediticias designadas como valoradas al valor razonable con cambios en resultados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390x" xlink:to="label_ifrs_7_role-822390x"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390w" xlink:label="ifrs_7_role-822390w"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390w">[822390w] Notas: Instrumentos financieros - Revelación de información sobre los importes que han afectado al estado de resultado global como consecuencia de la contabilidad de coberturas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390w" xlink:to="label_ifrs_7_role-822390w"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390v" xlink:label="ifrs_7_role-822390v"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390v">[822390v] Notas: Instrumentos financieros - Revelación de información detallada sobre partidas cubiertas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390v" xlink:to="label_ifrs_7_role-822390v"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390u" xlink:label="ifrs_7_role-822390u"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390u">[822390u] Notas: Instrumentos financieros - Revelación de información detallada sobre instrumentos de cobertura</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390u" xlink:to="label_ifrs_7_role-822390u"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390t" xlink:label="ifrs_7_role-822390t"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390t">[822390t] Notas: Instrumentos financieros - Revelación de información sobre las condiciones de los instrumentos de cobertura y la forma en que afectan a los flujos de efectivo futuros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390t" xlink:to="label_ifrs_7_role-822390t"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390s" xlink:label="ifrs_7_role-822390s"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390s">[822390s] Notas: Instrumentos financieros - Revelación de la estrategia de gestión del riesgo respecto de la contabilidad de coberturas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390s" xlink:to="label_ifrs_7_role-822390s"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390r" xlink:label="ifrs_7_role-822390r"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390r">[822390r] Notas: Instrumentos financieros - Revelación de instrumentos financieros por clase de tipo de interés</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390r" xlink:to="label_ifrs_7_role-822390r"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390q" xlink:label="ifrs_7_role-822390q"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390q">[822390q] Notas: Instrumentos financieros - Revelación de compensación de pasivos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390q" xlink:to="label_ifrs_7_role-822390q"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390p" xlink:label="ifrs_7_role-822390p"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390p">[822390p] Notas: Instrumentos financieros - Revelación de compensación de activos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390p" xlink:to="label_ifrs_7_role-822390p"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390o" xlink:label="ifrs_7_role-822390o"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390o">[822390o] Notas: Instrumentos financieros - Revelación de grados crediticios internos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390o" xlink:to="label_ifrs_7_role-822390o"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390n" xlink:label="ifrs_7_role-822390n"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390n">[822390n] Notas: Instrumentos financieros - Revelación de grados crediticios externos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390n" xlink:to="label_ifrs_7_role-822390n"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390m" xlink:label="ifrs_7_role-822390m"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390m">[822390m] Notas: Instrumentos financieros - Revelación del análisis de vencimientos de activos financieros mantenidos para gestionar el riesgo de liquidez</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390m" xlink:to="label_ifrs_7_role-822390m"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390l" xlink:label="ifrs_7_role-822390l"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390l">[822390l] Notas: Instrumentos financieros - Revelación del valor razonable de inversiones en instrumentos de patrimonio designadas al valor razonable con cambios en otro resultado global</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390l" xlink:to="label_ifrs_7_role-822390l"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390k" xlink:label="ifrs_7_role-822390k"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390k">[822390k] Notas: Instrumentos financieros - Revelación del análisis de vencimientos para pasivos financieros derivados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390k" xlink:to="label_ifrs_7_role-822390k"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390j" xlink:label="ifrs_7_role-822390j"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390j">[822390j] Notas: Instrumentos financieros - Revelación del análisis de vencimientos para pasivos financieros no derivados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390j" xlink:to="label_ifrs_7_role-822390j"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390i" xlink:label="ifrs_7_role-822390i"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390i">[822390i] Notas: Instrumentos financieros - Revelación del análisis de vencimientos de las salidas de efectivo no descontadas necesarias para la recompra de activos financieros dados de baja en cuentas o importes a pagar al cesionario en relación con activos transferidos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390i" xlink:to="label_ifrs_7_role-822390i"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390h" xlink:label="ifrs_7_role-822390h"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390h">[822390h] Notas: Instrumentos financieros - Revelación de implicación continuada en activos financieros dados de baja</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390h" xlink:to="label_ifrs_7_role-822390h"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390g" xlink:label="ifrs_7_role-822390g"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390g">[822390g] Notas: Instrumentos financieros - Revelación de la naturaleza y el alcance de los riesgos derivados de instrumentos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390g" xlink:to="label_ifrs_7_role-822390g"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390f" xlink:label="ifrs_7_role-822390f"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390f">[822390f] Notas: Instrumentos financieros - Revelación de información detallada sobre coberturas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390f" xlink:to="label_ifrs_7_role-822390f"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390e" xlink:label="ifrs_7_role-822390e"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390e">[822390e] Notas: Instrumentos financieros - Revelación de activos financieros en mora o deteriorados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390e" xlink:to="label_ifrs_7_role-822390e"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390d" xlink:label="ifrs_7_role-822390d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390d">[822390d] Notas: Instrumentos financieros - Revelación de información detallada sobre instrumentos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390d" xlink:to="label_ifrs_7_role-822390d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390c" xlink:label="ifrs_7_role-822390c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390c">[822390c] Notas: Instrumentos financieros - Revelación de activos financieros transferidos no dados de baja en cuentas en su integridad</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390c" xlink:to="label_ifrs_7_role-822390c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390b" xlink:label="ifrs_7_role-822390b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390b">[822390b] Notas: Instrumentos financieros - Revelación de pasivos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390b" xlink:to="label_ifrs_7_role-822390b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390a" xlink:label="ifrs_7_role-822390a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390a">[822390a] Notas: Instrumentos financieros - Revelación de activos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390a" xlink:to="label_ifrs_7_role-822390a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_8_role-871100d" xlink:label="ifrs_8_role-871100d"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_8_role-871100d">[871100d] Notas: Segmentos operativos - Revelación de clientes principales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100d" xlink:to="label_ifrs_8_role-871100d"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_8_role-871100c" xlink:label="ifrs_8_role-871100c"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_8_role-871100c">[871100c] Notas: Segmentos operativos - Revelación de áreas geográficas</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100c" xlink:to="label_ifrs_8_role-871100c"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_8_role-871100b" xlink:label="ifrs_8_role-871100b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_8_role-871100b">[871100b] Notas: Segmentos operativos - Revelación de productos y servicios</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100b" xlink:to="label_ifrs_8_role-871100b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_8_role-871100a" xlink:label="ifrs_8_role-871100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_8_role-871100a">[871100a] Notas: Segmentos operativos - Revelación de segmentos operativos</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_8_role-871100a" xlink:to="label_ifrs_8_role-871100a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_12_role-835110b" xlink:label="ias_12_role-835110b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_12_role-835110b">[835110b] Notas: Impuesto sobre las ganancias</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110b" xlink:to="label_ias_12_role-835110b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ias_12_role-835110a" xlink:label="ias_12_role-835110a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ias_12_role-835110a">[835110a] Notas: Impuesto sobre las ganancias</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ias_12_role-835110a" xlink:to="label_ias_12_role-835110a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_19_role-890000" xlink:label="ifrs_19_role-890000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_19_role-890000">[890000] Dependientes sin responsabilidad pública</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000" xlink:to="label_ifrs_19_role-890000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800270" xlink:label="ifrs_18_role-800270"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800270">[800270] Valoraciones del rendimiento definidas por la dirección</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800270" xlink:to="label_ifrs_18_role-800270"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800260" xlink:label="ifrs_18_role-800260"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800260">[800260] Revelación de gastos especificados por naturaleza</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800260" xlink:to="label_ifrs_18_role-800260"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-330000" xlink:label="ifrs_18_role-330000"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-330000">[330000] Estado del resultado global, de resultados</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-330000" xlink:to="label_ifrs_18_role-330000"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zp" xlink:label="ifrs_7_role-822390zp"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zp">[822390zp] Notas: Instrumentos financieros - Revelación de información sobre los flujos de efectivo futuros estimados derivados de la adquisición de electricidad en el marco de contratos de recepción de electricidad dependiente de la naturaleza</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zp" xlink:to="label_ifrs_7_role-822390zp"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zo" xlink:label="ifrs_7_role-822390zo"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zo">[822390zo] Notas: Instrumentos financieros - Revelación de activos financieros afectados por las modificaciones de la guía de aplicación de la sección sobre clasificación de los activos financieros</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zo" xlink:to="label_ifrs_7_role-822390zo"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zn" xlink:label="ifrs_7_role-822390zn"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zn">[822390zn] Notas: Instrumentos financieros - Revelación de pasivos financieros sujetos a condiciones contractuales basadas en un hecho contingente que podrían modificar el importe de los flujos de efectivo contractuales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zn" xlink:to="label_ifrs_7_role-822390zn"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zm" xlink:label="ifrs_7_role-822390zm"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zm">[822390zm] Notas: Instrumentos financieros - Revelación de activos financieros sujetos a condiciones contractuales basadas en un hecho contingente que podrían modificar el importe de los flujos de efectivo contractuales</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zm" xlink:to="label_ifrs_7_role-822390zm"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_7_role-822390zl" xlink:label="ifrs_7_role-822390zl"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_7_role-822390zl">[822390zl] Notas: Instrumentos financieros - Revelación de información sobre inversiones en instrumentos de patrimonio designadas al valor razonable con cambios en otro resultado global</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_7_role-822390zl" xlink:to="label_ifrs_7_role-822390zl"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_19_role-890000a" xlink:label="ifrs_19_role-890000a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_19_role-890000a">[890000] Dependientes sin responsabilidad pública - Revelación del análisis de vencimientos de los pagos por arrendamiento financiero a cobrar </label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000a" xlink:to="label_ifrs_19_role-890000a"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_19_role-890000b" xlink:label="ifrs_19_role-890000b"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_19_role-890000b">[890000] Dependientes sin responsabilidad pública - Revelación del análisis de vencimientos de los pagos por arrendamiento operativo</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_19_role-890000b" xlink:to="label_ifrs_19_role-890000b"/>
    <link:loc xlink:type="locator" xlink:href="esef_ifrs_18.xsd#ifrs_18_role-800100a" xlink:label="ifrs_18_role-800100a"/>
    <label:label xlink:type="resource" xlink:role="http://www.xbrl.org/2008/role/label" xml:lang="es" xlink:label="label_ifrs_18_role-800100a">[800100] Subclasificaciones de los activos, pasivos y patrimonio neto</label:label>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/element-label" xlink:from="ifrs_18_role-800100a" xlink:to="label_ifrs_18_role-800100a"/>
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