The Aena Group applies a structured tax risk management framework aimed at preventing disputes with tax authorities and ensuring full compliance with applicable tax regulations.
The company analyses the potential tax implications of each economic transaction, consistently adopting the most conservative and widely accepted alternative in line with applicable legislation, administrative interpretations and doctrinal rulings, in order to avoid any potential tax disputes.
The application of this tax liability management model keeps litigation with tax authorities to a minimum, limited exclusively to differences in the interpretation of non penalisable criteria.
All Group operations have been reviewed by both internal and external advisers in the current and previous years. Their assessment confirms that these actions comply with the law and are based on reasonable interpretations of tax regulations.
In line with our transparency commitments, as set out in our Corporate Tax Policy, we provide detailed information on tax audits and tax litigation:
- Following a request from the European Commission to conduct control actions relating to State Aid case SA.101888 concerning the Canary Islands Economic and Tax System (investment aid), the AEAT requested information from Aena regarding investments and subsidies received at the Company’s Canary Islands centres for the 2022 financial year. This request was subsequently extended in 2025 to include fiscal years 2020 and 2021. Ultimately, this led to a procedure to verify compliance with the requirements established under the Canary Islands Economic and Tax System.
- After analysing the tax implications of the IPO transaction carried out at the headquarters of our majority shareholder, ENAIRE, on 9 July 2025, the company submitted a request to the Tax Agency to rectify the Corporation Tax self assessments for fiscal years 2015–2023. As a result, partial tax audits were initiated, limited to verifying the rectification request submitted in relation to those self assessments.
Aena tax group companies remain open to tax inspection for fiscal year 2021 and subsequent periods, except in the case of Corporation Tax, which is open for the periods indicated above (2015–present).
Non resident consolidated companies file their tax returns on an individual or aggregated basis, in accordance with the tax regulations applicable in each jurisdiction. The years open to inspection for the main taxes vary by entity, depending on the legislation and statute of limitations periods in each country.
In the countries where Aena has a significant presence, the years open to inspection by the relevant tax authorities are generally as follows:
- United Kingdom: the last six financial years
- Brazil: the last five financial years
At financial year-end 2024, no group company was subject to any tax audit procedures.
Published on 18 April 2026 at 12:00.
