Best tax practices

Distribution by tax types

The Board of Directors of AENA SME, S.A, in its meeting on 21 February, 2017, approved Aena's adhering to the Code of Good Tax Practices, which had been approved by the Foro de Grandes Empresas (Large Business Forum), according to the proposal by the Spanish Tax Agency (AEAT).

This accession took place in April 2017, and is aligned with the principles and guidelines for action in tax matters established in Aena's tax strategy. The Code defines Good Tax Practices as "those (practices) which lead to reducing significant tax risks and preventing those conducts that may generate them".

Within the good practices framework, Aena presents the corresponding tax transparency reports to the AEAT. Additionally, during the month of October 2023, it has joined the new Forum of Businesses, Institutions and Public Entities created by the Tax Agency.

The Code aims to increase the effectiveness of the Tax Agency's controls and reduce legal uncertainty in companies, as well as the litigation that arises between the two.

There are three large groups of good tax practices:

• Transparency, good faith and cooperation by the AEAT in business tax practice.
• Transparency and legal security in the application and interpretation by the AEAT.
• Reduction of litigation and conflicts.

You can consult the Code of Good Tax Practices for adhering companies at the following AEAT website links:

• Code of Best Tax Practices
• Forum of Companies, Institutions and Public Entities

Adhesion to the Code of Best Tax Practices

(PDF - 47.89 kB)

Adherence to the Code of Good Tax Practices Companies, participating institutions and public entities

(PDF - 19.65 kB)

Cooperative compliance practices

In development of the aforementioned code during 2016, the Large Business Forum approved the proposal to reinforce corporate tax transparency good practices by articulating a report proposal called the "Annual Fiscal Transparency Report for companies adhering to CBPT".

Aena has been voluntarily submitting the Reinforced Transparency Report to the Tax Agency since 2019, presenting a prior report to the Auditing Committee. The last report submitted is for the financial year 2023, which was presented to the Committee at its meeting on 23 October 2024.

Transparency Reports presented 2023 - AEAT

(PDF - 39.34 kB)

In addition, in accordance with the proposal for voluntary provision of documentation on related-party transactions made within the Code of Good Tax Practices (Twenty-sixth Session - 8 June 2023), the company has submitted the documentation for the financial year 2023 to the Tax Agency.