Accionistas e inversores - Accounting profit and corporate income tax
Accionistas e inversores
Aena's accounting result and corporate income tax expense
Accounting Profit/(Loss) and Corporate Income Tax
The next chart shows the reconciliation of the accounting profit/(loss) and the corporate income tax expense.
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DATA
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| 2025 | 2024
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| Profit/(loss) before tax | 2.858.560 | 2.555.680 |
| Tax calculated at national applicable rate | -714.640 | -638.920 |
| Tax effects of: | ||
| Results of associates net of tax | 8.737 | 12.354 |
| Effect of lower rate applicable to LLAH III | - | - |
| Non-deductible expenses for tax purposes | 32.790 | 21.053 |
Tax deductions recorded in the year with the Tax group |
28.006 | 30.960 |
| Tax adjustments in England | - | - |
| Effect of higher rate applicable to Brazil | 5.404 | -3.715 |
| Adjustment of previous periods | -16.385 | 4.725 |
| Adjustment for translation differences reversal of impairment ANB | - | - |
| Withholding taxes at source on transactions abroad | -13.554 | -7.784 |
| Other | -3.952 | -2.325 |
| TAX EXPENSE | -673.594 | -583.652 |
| TIE | 23,6% | 22,8% |
|
DATA
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2025 2.858.560
2.555.680 |
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2025 -714.640
-638.920 |
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|
2025
|
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2025 8.737
12.354 |
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2025 -
- |
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2025 32.790
21.053 |
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2025 28.006
30.960 |
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2025 -
- |
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2025 5.404
-3.715 |
||
|
2025 -16.385
4.725 |
||
|
2025 -
- |
||
|
2025 -13.554
-7.784 |
||
|
2025 -3.952
-2.325 |
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|
2025 -673.594
-583.652 |
||
|
2025 23,6%
22,8% |
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Source: Aena S.M.E., S.A. Consolidated Report. 2025.
The tax credits correspond to the deduction for Investments in Fixed Assets in the Canary Islands and the deduction to eliminate international double taxation.
The effective corporate income tax rate* came to 23.6% in 2025.
*Effective rate measured as the ratio between tax expense and pre-tax profit.
Published on 18 March 2026 at 13:00 h.