Engagement with the External Auditor

Appointment and transparency of the external auditor

Aena S.M.E., S.A., as a State-Owned Company, is subject to the Public Sector Contracts Act (Law 9/2017, of 8 November), which means that the process of awarding the contract for the provision of the external audit service is provided with full transparency and publicity.

Procurement Procedure for audit services

The contract was awarded by means of file DEF-562/2022 entitled "EXTERNAL AUDIT SERVICE FOR THE INDIVIDUAL AND CONSOLIDATED ANNUAL ACCOUNTS OF COMPANIES OF THE GROUP CONSISTING OF AENA S.M.E., S.A. AND ITS SUBSIDIARIES AND OTHER RELATED SERVICES FOR FINANCIAL YEARS 2024, 2025 AND 2026".

As in all its procurement processes, which are public, Aena publishes information in the following link regarding the file that regulates the provision of auditing services by our external auditor.

• Information on the files governing Aena’s external auditing services

Independence of the external auditor

In its firm commitment to transparency, Aena regulates in section 8 of the Activities Report 2025 (audit committee) the Committee Report on the independence of external auditors and work by the main audit firms:

Audit Committee Activity Report 2025

(PDF - 626.77 kB)

The relevant Audit Committee Report on auditor independence and additional services 2025 is also provided.

Report of the Audit Committee on the independence of the external auditors

(PDF - 233.96 kB)