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 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 5 July, also analysing those territories included in the list of non-cooperative jurisdictions for the purposes of prosecutors of the European Union and the jurisdictions analysed by the Global Forum on Transparency and Exchange of Information within the OECD.
Within this compliance framework, the company does not currently own or participate in any company established in the lists of territories published by the OECD or by the Spanish Government to which the classification of tax havens may be attributed.
In 2019, Aena Internacional was declared by the ANAC (National Civil Aviation Agency of Brazil) to the be the winner of the auction held relating to the 30-year concession, with the possibility of an additional 5-year extension, of the North-eastern Brazil airport group, which is made up of six airports (Juazeiro do Norte-Orlando Bezerra de Menezes, Recife/Guararapes-Gilberto Freyre, Joao Pessoa-Presidente Castro Pinto, Campina Grande-Presidente Joao Suassuna, Aracaju-Santa Maria, Maceió-Zumbi dos Palmares), whose management started in January 2020.
In 2022, Aena Desarrollo Internacional SME SA was awarded the concession for eleven airports in Brazil, located in four states (Sao Paulo, Mato Grosso do Sul and Minas Gerais). On 28 March, 2023, the concession contract was signed, which became fully effective on 5 June, 2023 and has a duration of thirty years, with the possibility of an extension for an additional five years. Once these procedures have been completed, BOAB has begun to manage the 11 airports, in a phased manner, between October and November 2023.
Aena's participation outside of Spain extends to 33 airports: 1 in the United Kingdom, 17 in Brazil, 12 in Mexico (through minority shareholding), 2 in Jamaica (in the airports of Montego Bay and Norman Manley in Kingston, both with an indirect shareholding) and 1 in Colombia (through minority shareholding).
United Kingdom and Brazil, countries in which the Group operates airports in which it has a majority shareholding, have signed an International Double Taxation Agreement with Spain.
