Accounting profit and corporate income tax cost

DATA
	2024	2023
Profit/(loss) before tax	2,555,680	2,165,890
Tax calculated at national applicable rate	-638,920	-541,473
Tax effects of:
Results of associates net of tax	12,354	7,140
Effect of lower rate applicable to LLAH III		-817
Non-deductible expenses for tax purposes	21,053	-21,868
Tax deductions recorded in the year with the Tax group	30,960	26,705
Tax adjustments in England		126
Effect of higher rate applicable to Brasil	-3,715	16,769
Adjustment of previous periods	4,725	143
Adjustment for translation differences reversal of impairment ANB		-383
Withholding taxes at source on transactions abroad	-7,784	-6,868
Other	-2,325	-295
TAX EXPENSE	-583,652	-520,821

Source: Aena S.M.E., S.A. Consolidated Report. 2024.

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 22.8% in 2024.

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

Published on 2 April 2025 at 12:00 p.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