Public positioning
Statement of principles on the tax system
Aware of its important role in society, Aena is an "opinion leader" in responsible taxation, considering the tax system as a tool for the different governments (state, regional and local) to obtain the necessary funding to be able to provide quality public services.
Position on regulatory debates
Aena takes part in regulatory discussions affecting its operations with a focus on transparency, regulatory compliance and the long-term sustainability of the airport system.
Airport charges play a key role in this model, helping to ensure the effective delivery of airport services and supporting the maintenance and development of safe, efficient, high-quality infrastructure.
These charges are classified as non-tax public levies and are paid in return for the basic airport services Aena provides. They therefore do not count towards its tax contribution. For 2026, the Spanish National Markets and Competition Commission (CNMC) approved an average increase of 6.44% compared with 2025 in its Resolution of 13 November 2025 (STP/DTSP/038/25), Before approving the increase, the CNMC reviewed the parameters used to calculate the charges and verified compliance with the applicable regulations and the required airline consultation process.
The need for adequate funding for airport infrastructure must also be viewed in the context of its strategic importance to the wider economy and society. The airport network connects regions and provides essential infrastructure for activities closely linked to economic development, such as tourism and international trade.
With this in mind, Aena supports a stable, predictable and transparent regulatory framework that allows airport charges to remain efficient and competitive while enabling the investment needed to maintain and modernise the network. This investment must also ensure that airport infrastructure can meet the future needs of passengers, airlines and the regions it serves.
Participation in the public agenda
Aena is an integral part of the Business, Institutions and Public Entities Forum Working Groups, the real operational core of the Forum, and a technical space where specific proposals on real problems in applying the tax system are analysed, debated and formulated.
With the aim of analysing and highlighting the transformation process that the tax departments of large Spanish companies are undergoing, in a context marked by increasing regulatory complexity, greater demands for transparency and the accelerated impact of technology, Aena’s tax team participated in preparing the Report on Tax Transformation (Deloitte – El Confidencial). This report was intended to act as an instrument for strategic reflection and to promote change, helping large companies to reposition the tax function as a value-generating area, aligned with business strategy and prepared for an increasingly demanding tax environment.
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As a listed company included in the IBEX 35, it should also be noted that Aena has been participating in preparing the report on the Total Tax Contribution of the IBEX 35 in 2024 (prepared by PWC). The ultimate objective of this report is to redefine the concept of "tax payment", showing that the fiscal contribution of large companies goes far beyond corporate income tax, and to provide transparency, context and objective data to a particularly sensitive public debate, reinforcing the legitimacy and fiscal responsibility of large Spanish companies.
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The company also participated in the Global Tax Transparency and Tax Sustainability Reporting Study 2025, a rigorous analysis of the evolution of tax reporting and its growing integration into corporate sustainability strategies. The report examines international regulatory trends, public disclosure requirements and tax governance models adopted by large corporations, providing comparative indicators to assess the level of transparency, consistency and robustness of corporate tax performance in a context of high social and regulatory demand.
The company also promotes transparent and rigorous communication on tax matters by its managers and tax representatives participating in meetings with the media and specialised press events. These interventions provide a clear, accessible explanation of the principles governing the group's tax policy, its alignment with current regulations and international standards of good governance, as well as the responsible approach to tax management. These representatives also actively contribute to public debate by articulating critical, technical and informed opinions on the current tax framework, tax policy, legal certainty, the level of tax burden or tax competition between jurisdictions, always from a constructive perspective that is respectful of institutions. This public presence strengthens stakeholder confidence, promotes a better understanding of the role of taxation in business and reinforces the company's commitment to accountability and tax transparency.
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