Commitment on fiscal transparency

Recognition as a transparent company

Aena has renewed the "t for transparent" seal awarded by the Haz Foundation, obtaining the t*** rating with a score of 24 points (equivalent to 100% compliance), the highest category of this label in the fiscal responsibility category.

• HAZ Foundation

Distribución por tipos de impuestos

You can get more information about the Aena corporate responsibility policy and transparency through this link:
 

• Corporate responsibility and transparency

Cooperative compliance practices

Aena has participated in the “Corporate Tax Responsibility Thermometer” report prepared by Intermon Oxfam which analyses, among other aspects, the tax practices of companies and their presence in tax havens. It is available for consultation at the following document:
 

Corporate Tax Responsibility Thermometer

(PDF - 1.05 MB)

The company is valued within the indices of good compliance with transparency in the Corporate Transparency Index of IBEX-35 companies, being in seventh place of the 35 companies analyzed. This index is prepared by the NGO Transparency International Spain. It is available for viewing at the following link:

Corporate Information Transparency Report 2022

(Only Spanish version)

(PDF - 7.84 MB)

Aena is mentioned as a pioneer in the publication of its tax contribution data within the consumer markets and communications sector. 

2023 Fiscal Transparency and Sustainability Report

(PDF - 2.52 MB)

Aena's commitment to transparency and cooperative relationships as a mechanism for resolving tax disputes

Aena complies with tax regulations as part of the principles that inspire the company's corporate responsibility and applies responsible tax policies by promoting a transparent, cooperative relationship with the Tax Administrations and Good Governance practices. In relation to theses areas, Aena undertakes the following actions:

1. t*** transparency seal awarded to the company for its compliance with the indicators of best practices in the responsible taxation area.
2. Adhesion of Aena to the Code of Best Tax Practices. (Large Enterprises Forum and Forum of Companies, Institutions and Public Entities.
3. Participation in the Forum of Companies, Institutions and Public Entities.
4. Voluntary presentation of the enhanced transparency report.
5. Voluntary submission of documentation on related-party transactions within the Code of Good Tax Practices.
6. Publication of details of main tax-related disputes.
7. Publication of tax contribution details by jurisdiction in which the company operates.

Relationship with Stakeholders

Aena, in its various relationships, fosters proactive dialogue with the different stakeholders in its ecosystem, such as internal ones like shareholders, the Board of Directors, employees, and external ones such as:

• Customers and suppliers
• Government regulators:
  • - international ones such as ICAO (International Civil Aviation Organization) and EUROCONTROL.
  • - national ones: Ministry of Transport, DGAC (Directorate General of Civil Aviation), AESA (State Aviation Safety Agency), ENAIRE (Aena’s majority shareholder), etc.

Public Stance

Statement of Principles on the Tax System

Aena, aware of its important role in society, acts as a “thought leader” in responsible taxation, considering the tax system as a tool that allows the different governments (national, regional and local) to obtain the necessary funding to provide quality public services.

Position on Regulatory Debates

In this section, it is worth mentioning the increases in airport charges for the 2026 financial year, which have been approved by the CNMV and are absolutely essential to provide that public service consisting of improving airport infrastructure through the funding obtained from these charges.

In addition to Aena’s own infrastructure, it should be noted that airports are critical elements supporting pillars that are vital for the Spanish economy, such as tourism, foreign trade and territorial connectivity.

Participation in the Public Agenda

Aena is part of the Working Groups of the Forum of Companies, Institutions and Public Entities, which constitute the operational core of the Forum and the technical space where concrete proposals are analysed, debated and developed regarding real issues in the application of the tax system.

With the aim of analysing and highlighting the transformation process being experienced by the tax departments of large Spanish companies —in a context marked by growing regulatory complexity, greater transparency requirements and the accelerated impact of technology— Aena, through its tax team, participated in the preparation of the Tax Transformation Report (Deloitte – El Confidencial). This report sought to act as a tool for strategic reflection and a driver of change, helping large companies reposition the tax function as an area that generates value, aligned with business strategy and prepared for an increasingly demanding tax environment.

El Confidencial - Tax Function Transformation

(PDF - 38.65 MB)

It is also worth noting that Aena, as a listed company included in the IBEX 35, has participated in the preparation of the IBEX 35 Total Tax Contribution Report for 2024 (prepared by PWC), whose ultimate goal is to redefine the concept of “tax payment”, showing that the tax contribution of large companies goes far beyond Corporate Income Tax, and to provide transparency, context and objective data to a particularly sensitive public debate, thereby reinforcing the legitimacy and fiscal responsibility of large Spanish corporations.

• PWC - Tax transparency and tax sustainability reporting

Tax Transparency Sustainability - El Economista

(PDF - 254.42 kB)