At its meeting on 21 February 2017 the Board of Directors, decided that Aena would sign up the Code of Good Tax Practices. The Code had been approved by the Large Corporations Forum in the wording proposed by the Spanish Tax Authority (AEAT in its Spanish acronym).
Aena signed up in April 2017 in furtherance of the principles and guidelines for tax action set out in its tax strategy. Good Tax Practices are defined in the Code as “all those practices which lead to a reduction in significant tax risks and the avoidance of conduct liable to produce them”. The purpose of the Code is to increase the efficiency of the Tax Authority controls and reduce legal uncertainty in companies and any litigation between them. Three large groups of best tax practices:
Transparency, good faith and cooperation with AEAT in business tax practice.
Transparency and legal certainty in application and interpretation by AEAT.
Minimisation of litigation and conflicts.
You can consult the Code of Good Practices and the companies that signed up it through this link to the AEAT website: