Country-by-Country Report | shareholders and investors | Aena

Shareholders and investors

Aena publishes this Country-by-Country Report in compliance with European and Spanish regulations on fiscal transparency applicable to certain large corporate groups. This obligation stems from Directive (EU) 2021/2101 on the public disclosure of information on corporation tax, and its transposition into Spanish law through the Additional clause eleven of Law 22/2015 of 20 July on the Account Auditing, introduced by Law 28/2022 of 21 December.

The purpose of this obligation is to enhance transparency and enable the public to gain a better understanding of the tax contributions made by large multinational groups in the various jurisdictions in which they operate.

The report contains certain aggregated and disaggregated information by jurisdiction relating, amongst other figures, to group activity, its turnover, profit before tax, number of employees and corporation tax accrued and paid, in accordance with applicable regulations.
 
With this publication, Aena fulfils its legal obligations regarding public financial information and reaffirms its commitment to the principles of transparency, regulatory compliance and good corporate governance.

Regulatory framework

Directive (EU) 2021/2101

On the public disclosure of information on corporation tax by large multinational groups.

Law 22/2015 (AC 11)

Account Auditing. Incorporates the obligation into Spanish law.

Law 28/2022, of 21 December

Introduces Additional clause eleven into Law 22/2015.

What information is published?

The report contains aggregated data, broken down by each jurisdiction in which the group operates, including, amongst other figures:

Group activity

Nature of the activities carried out in each jurisdiction.

Turnover

Net sales for the financial year.

Profit before tax

Profit obtained before tax.

Number of employees

Average workforce for each jurisdiction.

Corporation Tax

Tax due and actually paid.

In accordance with regulations

In accordance with applicable European and Spanish regulations.

Why has Aena drawn it up?

IGAE consultation of 22 January 2026, 1/2026 (PGC) on the obligation of a public business entity to publish information relating to corporation tax..
It exempts Public Business Entities, such as ENAIRE, from the obligation to publish this information as they do not have a legal form listed in Annex I to Directive 2013/34/EU; ultimate responsibility therefore lies with AENA SME, S.A. the ultimate parent company of the AENA group.

In contrast, ENAIRE will continue to submit Form 231 (the ‘tax CbCr’ form).

These two factors mean that different criteria have been applied in preparing this report compared with the tax form.
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