In accordance with the Corporate Tax Policy guidelines and the Code of Good Tax Practices governing Aena Tax Strategy, the company has prohibited the investments in opaque structures or companies residing in tax havens, whose criteria are tax engineering structures to avoid or reduce tax burdens.
In compliance with this commitment, the company renounces investments in or through territories classified as tax havens or jurisdictions for the sole purpose of reducing the tax burden.
Aena understands the concept of tax haven in relation to those territories considered as such by Spanish tax regulations, in accordance with Royal Decree 1080/1991, of July 5, analyzing also those territories included in the list of non-cooperative jurisdictions for tax purposes of the European Union and the jurisdictions analyzed by the Global Forum on Transparency and Exchange of Information within the OECD.
Within the corporate compliance framework, the company included on the list of International Best Tax Practices such as list of territories published by OECD, European Union Blacklist, non- cooperative tax jurisdictions as well as according to Spanish Law.
Aena’s shareholdings outside Spain extend to 15 airports: 12 in Mexico, 2 in Colombia, both minority stakes, and one in the United Kingdom, and indirect stakes in Montego Bay and Norman Manley (Kingston) airports in Jamaica.
The group operates airports as controlling shareholder in United Kingdom and Brazil, where an International Double Tax Agreement with Spain is ongoing.