The tax strategy is a non-delegable power of the Board of Directors. The tax strategy of AENA, S.M.E., S.A was embodied in the tax policy approved by the Board of Directors on 21 February 2017 and sets out the approach to tax issues consistently and in line with the Group's strategy.
Aena’s tax strategy vision can be summarised as the management of tax issues in a way that is transparent, proactive and responsible for all stakeholders with the aim of complying with tax legislation, minimising reputational risk and making it compatible with value creation for the shareholder.
Our Fiscal Strategy emphasise the commitment not to be present in any of the jurisdictions included in the list of tax havens established in Spanish regulations. Aena’s tax strategy is based on the three core values of transparency, integrity and good tax practices.