Corporate Tax Policy of the board of directors | Shareholders | Aena

The tax strategy of Aena S.M.E., S.A. was embodied in the policy approved by the Board of Directors on 21 February, 2017 and its objective is to define the approach to tax matters, consistently and in line with the group's strategy. This Policy was last updated and modified on 19 December, 2023. This policy may be updated later when circumstances require it.

The vision of the tax strategy is summarised in managing tax matters in a transparent, proactive and responsible manner with all stakeholders, with the aim of complying with tax legislation minimising reputational risk, making it compatible with creation of value for the shareholder.

The approved tax policy includes the commitment not to create companies in order to evade taxation in territories considered tax havens.

Tax strategy is based on the three fundamental values of transparency, integrity and prudence.

Aena, in order to increasing legal security and reducing litigation, shall continue fostering relationships with the tax authorities, inspired by principles of trust and good faith.

 

Corporate Tax Policy of Aena SME S.A.
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