Best tax practices

Distribution by tax types

Fully committed to fiscal responsibility and responsible tax behaviour, Aena is firmly committed to promoting cooperative relations with tax authorities in the different jurisdictions where it operates.

In this regard, at its meeting held on 21 February 2017, the Board of Directors of Aena agreed to the Company's adherence to the Code of Good Tax Practices developed by the Tax Agency and the Large Companies Forum with the aim of reinforcing transparency and cooperation in the Company's tax practices. This incorporation is fully aligned with the tax principles and guidelines set out in the Group's tax strategy.

Also aware that good tax governance demonstrates its commitment to the promotion of responsible taxation and the development of transparency programmes, Aena joined the Forum of Companies, Institutions and Public Entities created by the Tax Agency in October 2023. New channel of communication and cooperative relations in tax matters between public companies and other institutional State Administration entities and the Tax Agency. At its Board meeting of 30 April 2024, the Board of Directors of Aena also agreed for the company to adhere to the Code of Good Tax Practices of this forum.

Good tax practices are "all those that lead to the reduction of significant tax risks and the prevention of conduct that could generate them". The purpose of the Codes is to promote a reciprocally cooperative relationship between the State Tax Administration Agency (the Tax Agency) and the companies that subscribe to it, a relationship based on the principles of transparency and mutual trust, which should therefore lead to development in accordance with the principles of good faith and loyalty between the parties, all of which will increase the effectiveness of Tax Agency controls, reduce the legal uncertainty to which companies could be exposed and litigation between the two.

The Code is structured around three main groups of best tax practices:

• Transparency, good faith, and cooperation with the Tax Authority.
• Transparency and legal certainty for the application and interpretation of tax rules by the Tax Authority..
• Reduction of litigation and prevention of conflicts in tax inspection and management.

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

• Large Companies Forum
• Forum of Companies, Institutions and Public Entities

Adhesion to the Code of Best Tax Practices

Only Spanish version

(PDF - 116.26 kB)

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

Only Spanish version

(PDF - 19.57 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 financial year 2024, which was reported to the committee at its meeting on 10 December 2025 (page 24 of the Audit Committee’s 2025 Activity Report).

Transparency Reports presented 2024 - AEAT

Only Spanish version

(PDF - 113.87 kB)

Audit Committee Activity Report 2025

(PDF - 626.77 kB)

By adhering to the proposal for voluntarily submitting documentation on related-party transactions made as part of the Code of Good Tax Practices (Session twenty-six - 8 June 2023), the company has submitted documentation relating to financial year 2024 to the Tax Agency.

In order to promote good practices among its suppliers in their contracting processes with contractors and subcontractors, they must request a certificate of being up to date with their tax obligations from the Tax Agency each year, sending it to the responsible contracting unit.

Aena has consolidated its commitment to e-invoicing as part of its digital transformation strategy by adhering as required to the General State Administration FACe platform (General Entry Point for Electronic Invoices). This measure is mandatory for all its suppliers with the aim of streamlining processes, improving traceability and increasing fiscal transparency in management.