<?xml version="1.0" encoding="UTF-8"?>
<!--
Linkbase:  Taxonomía para Grupo 1 - Cierre de 2025:  2025-12-31 - Versión: 3
 Creada por la Superintendencia de Servicios Públicos Domiciliarios. 
 Archivos generados el: 2026/04/29 - 17:54
 Basada en: XBRL Versión 2.1. 





 Desarrollada por: 
                             Juan Carlos Rodríguez Rivera -  https://www.linkedin.com/in/juan-carlos-rodriguez-xbrl/ - jcoolcat@gmail.com - +57 3016662961
-->
<!-- Generated with Reporting Standard S.L. XBRL Taxonomy builder version 20.26.1.1483 - http://www.reportingstandard.com -->
<link:linkbase xmlns:link="http://www.xbrl.org/2003/linkbase"
               xmlns:gen="http://xbrl.org/2008/generic"
               xmlns:xlink="http://www.w3.org/1999/xlink"
               xmlns:validation="http://xbrl.org/2008/validation"
               xmlns:xs="http://www.w3.org/2001/XMLSchema"
               xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
               xmlns:variable="http://xbrl.org/2008/variable"
               xmlns:cf="http://xbrl.org/2008/filter/concept"
               xmlns:ea="http://xbrl.org/2008/assertion/existence"
               xmlns:pf="http://xbrl.org/2008/filter/period"
               xmlns:msg="http://xbrl.org/2010/message"
               xmlns:ifrs-full="https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full"
               xsi:schemaLocation="http://xbrl.org/2008/variable http://www.xbrl.org/2008/variable.xsd http://xbrl.org/2008/filter/concept http://www.xbrl.org/2008/concept-filter.xsd http://xbrl.org/2008/assertion/existence http://www.xbrl.org/2008/existence-assertion.xsd http://xbrl.org/2008/filter/period http://www.xbrl.org/2008/period-filter.xsd http://xbrl.org/2010/message http://www.xbrl.org/2010/generic-message.xsd http://xbrl.org/2008/generic http://www.xbrl.org/2008/generic-link.xsd http://xbrl.org/2008/validation http://www.xbrl.org/2008/validation.xsd http://www.w3.org/2001/XMLSchema http://www.w3.org/2001/XMLSchema.xsd https://xbrl.ifrs.org/taxonomy/2022-03-24/ifrs-full https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd">
  <link:roleRef xlink:type="simple" roleURI="http://www.superservicios.gov.co/xbrl/ifrs/2025-12-31/co-sspd_ias-1_2025-12-31_role-con-420000" xlink:href="../co-sspd_ias-1_2025-12-31_role-con-420000.xsd#co-sspd_ias-1_2025-12-31_role-con-420000"/>
  <link:roleRef xlink:type="simple" roleURI="http://www.xbrl.org/2010/role/message" xlink:href="http://www.xbrl.org/2010/generic-message.xsd#standard-message"/>
  <link:arcroleRef xlink:type="simple" arcroleURI="http://xbrl.org/arcrole/2008/assertion-set" xlink:href="http://www.xbrl.org/2008/validation.xsd#assertion-set"/>
  <link:arcroleRef xlink:type="simple" arcroleURI="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:href="http://www.xbrl.org/2010/validation-message.xsd#assertion-unsatisfied-message"/>
  <link:arcroleRef xlink:type="simple" arcroleURI="http://xbrl.org/arcrole/2008/variable-set" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set"/>
  <link:arcroleRef xlink:type="simple" arcroleURI="http://xbrl.org/arcrole/2008/variable-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-filter"/>
  <link:arcroleRef xlink:type="simple" arcroleURI="http://xbrl.org/arcrole/2008/variable-set-filter" xlink:href="http://www.xbrl.org/2008/variable.xsd#variable-set-filter"/>
  <gen:link xlink:type="extended" xlink:role="http://www.superservicios.gov.co/xbrl/ifrs/2025-12-31/co-sspd_ias-1_2025-12-31_role-con-420000">
    <validation:assertionSet xlink:type="resource" id="assertionSet" xlink:label="lbl125332"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_420000_002a" aspectModel="dimensional" implicitFiltering="true" test=". ge 1" xlink:label="lbl125330"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl125332" xlink:to="lbl125330"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_420000_002b" aspectModel="dimensional" implicitFiltering="true" test=". ge 1" xlink:label="lbl125336"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl125332" xlink:to="lbl125336"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_420000_003a" aspectModel="dimensional" implicitFiltering="true" test=". ge 1" xlink:label="lbl125341"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl125332" xlink:to="lbl125341"/>
    <ea:existenceAssertion xlink:type="resource" id="FRM_420000_003b" aspectModel="dimensional" implicitFiltering="true" test=". ge 1" xlink:label="lbl125346"/>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/assertion-set" xlink:from="lbl125332" xlink:to="lbl125346"/>
    <msg:message xlink:type="resource" id="FRM_420000_002a_MSG_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl125331">Formulario '[420000] Componentes del ORI': Inconsistencia - Debe reportarse valor para el concepto 'Otro resultado integral' en el periodo actual. FRM_420000_002a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl125330" xlink:to="lbl125331"/>
    <msg:message xlink:type="resource" id="FRM_420000_002b_MSG_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl125337">Formulario '[420000] Componentes del ORI': Inconsistencia - Debe reportarse valor para el concepto 'Otro resultado integral' en el periodo anterior. FRM_420000_002b</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl125336" xlink:to="lbl125337"/>
    <msg:message xlink:type="resource" id="FRM_420000_003a_MSG_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl125342">Formulario '[420000] Componentes del ORI': Inconsistencia - Debe reportarse valor para el concepto 'Resultado integral total' en el periodo actual. FRM_420000_003a</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl125341" xlink:to="lbl125342"/>
    <msg:message xlink:type="resource" id="FRM_420000_003b_MSG_ERR" xml:lang="es" xlink:role="http://www.xbrl.org/2010/role/message" xlink:label="lbl125347">Formulario '[420000] Componentes del ORI': Inconsistencia - Debe reportarse valor para el concepto 'Resultado integral total' en el periodo anterior. FRM_420000_003b</msg:message>
    <gen:arc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2010/assertion-unsatisfied-message" xlink:from="lbl125346" xlink:to="lbl125347"/>
    <variable:factVariable xlink:type="resource" id="FRM_420000_002a_Var_OtherComprehensiveIncome" bindAsSequence="false" xlink:label="lbl125328"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherComprehensiveIncome" xlink:from="lbl125330" xlink:to="lbl125328"/>
    <variable:factVariable xlink:type="resource" id="FRM_420000_002b_Var_OtherComprehensiveIncome" bindAsSequence="false" xlink:label="lbl125334"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="OtherComprehensiveIncome" xlink:from="lbl125336" xlink:to="lbl125334"/>
    <variable:factVariable xlink:type="resource" id="FRM_420000_003a_Var_ComprehensiveIncome" bindAsSequence="false" xlink:label="lbl125339"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ComprehensiveIncome" xlink:from="lbl125341" xlink:to="lbl125339"/>
    <variable:factVariable xlink:type="resource" id="FRM_420000_003b_Var_ComprehensiveIncome" bindAsSequence="false" xlink:label="lbl125344"/>
    <variable:variableArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set" name="ComprehensiveIncome" xlink:from="lbl125346" xlink:to="lbl125344"/>
    <cf:conceptName xlink:type="resource" id="FRM_420000_002a_Var_OtherComprehensiveIncome_FC" xlink:label="lbl125329">
      <cf:concept>
        <cf:qname>ifrs-full:OtherComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" complement="false" cover="true" xlink:from="lbl125328" xlink:to="lbl125329"/>
    <cf:conceptName xlink:type="resource" id="FRM_420000_002b_Var_OtherComprehensiveIncome_FC" xlink:label="lbl125335">
      <cf:concept>
        <cf:qname>ifrs-full:OtherComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" complement="false" cover="true" xlink:from="lbl125334" xlink:to="lbl125335"/>
    <cf:conceptName xlink:type="resource" id="FRM_420000_003a_Var_ComprehensiveIncome_FC" xlink:label="lbl125340">
      <cf:concept>
        <cf:qname>ifrs-full:ComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" complement="false" cover="true" xlink:from="lbl125339" xlink:to="lbl125340"/>
    <cf:conceptName xlink:type="resource" id="FRM_420000_003b_Var_ComprehensiveIncome_FC" xlink:label="lbl125345">
      <cf:concept>
        <cf:qname>ifrs-full:ComprehensiveIncome</cf:qname>
      </cf:concept>
    </cf:conceptName>
    <variable:variableFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-filter" complement="false" cover="true" xlink:from="lbl125344" xlink:to="lbl125345"/>
    <pf:periodEnd xlink:type="resource" id="FRM_420000_002a_FiltroInst" date="xs:date('2025-12-31')" xlink:label="lbl125333"/>
    <variable:variableSetFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-filter" complement="false" xlink:from="lbl125330" xlink:to="lbl125333"/>
    <pf:periodEnd xlink:type="resource" id="FRM_420000_002b_FiltroInst" date="xs:date('2024-12-31')" xlink:label="lbl125338"/>
    <variable:variableSetFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-filter" complement="false" xlink:from="lbl125336" xlink:to="lbl125338"/>
    <pf:periodEnd xlink:type="resource" id="FRM_420000_003a_FiltroInst" date="xs:date('2025-12-31')" xlink:label="lbl125343"/>
    <variable:variableSetFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-filter" complement="false" xlink:from="lbl125341" xlink:to="lbl125343"/>
    <pf:periodEnd xlink:type="resource" id="FRM_420000_003b_FiltroInst" date="xs:date('2024-12-31')" xlink:label="lbl125348"/>
    <variable:variableSetFilterArc xlink:type="arc" xlink:arcrole="http://xbrl.org/arcrole/2008/variable-set-filter" complement="false" xlink:from="lbl125346" xlink:to="lbl125348"/>
  </gen:link>
</link:linkbase>