Accounting profit and corporate income tax cost

DATA
	2022	2021(**)
Profit/(loss) before tax	1,169,609	- 722,341
Tax calculated at national applicable rate	-292,402	42,116
Trade receivables for 2021	-	138,469
Results of associates net of tax	8,047	5,683
Effect of lower rate applicable to LLAH III	-1,994	-2,378
Non-deductible expenses for tax purposes	-8,244	-2,431
Capitalisation reserve
Tax deductions recorded in the year with the Tax group	29,620	32,217
Tax adjustments in England	-793	-9,702
Effect of higher rate applicable to ANB	5,370	8,335
Adjustment of previous periods	-279	5,852
Reversal Liability Deferred tax derived from LLAH III acquisition	-	-129
Other	-2,586	-682
TAX EXPENSE	-263,261	217,350

Source: Aena SME, S.A. Consolidated Report. 2022.

The most representative deductions in quota registered correspond to the deduction for investments in the Canary Islands.

The effective corporate income tax rate* came to 22.5% in 2022.

* Effective rate measured as the ratio between tax expense and pre-tax profit.

** Restated figures

Published on 23 March 2023 at 11:00 a.m.

Accounting Profit/(Loss) and Corporate Income Tax

The next chart shows the reconciliation of the accounting profit/(loss) and the corporate income tax expense.

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Resultado Contable

The next chart shows the reconciliation of the accounting profit/(loss) and the corporate income tax expense.

Other sections