Commitment on fiscal transparency

Commitment to fiscal transparency at Aena

Recognition as a transparent company

Aena has renewed the "t for transparent" seal granted by the Haz Foundation, obtaining the t*** rating, the highest category of this distinction regarding fiscal responsibility.

You can get more information about the Aena corporate responsibility policy and transparency through this link:

Cooperative compliance practices

Aena has participated in the “Corporate Tax Responsibility Thermometer” report prepared by Intermon Oxfam which analyses, among other aspects, the tax practices of companies and their presence in tax havens. It is available for consultation at the following document:

The company is valued within the indices of good compliance with transparency in the Corporate Transparency Index of IBEX-35 companies, being in seventh place of the 35 companies analyzed. This index is prepared by the NGO Transparency International Spain. It is available for viewing at the following link:

PDF - 7.84 MB

Corporate Information Transparency Report 2022

(Only Spanish version)

Aena is mentioned as a pioneer in the publication of its tax contribution data within the consumer markets and communications sector. 

Aena's commitment to transparency and cooperative relationships as a mechanism for resolving tax disputes

Aena complies with tax regulations as part of the principles that inspire the company's corporate responsibility and applies responsible tax policies by promoting a transparent, cooperative relationship with the Tax Administrations and Good Gobvernance practices. In relation to theses areas, Aena undertakes the following actions:

  1. t*** transparency seal awarded to the company for its compliance with the indicators of best practices in the responsible taxation area.
  2. Adhesion of Aena to the Code of Best Tax Practices. (Large Enterprises Forum and Forum of Companies, Institutions and Public Entities.
  3. Participation in the Forum of Companies, Institutions and Public Entities.
  4. Voluntary presentation of the enhanced transparency report.
  5. Voluntary submission of documentation on related-party transactions within the Code of Good Tax Practices.
  6. Publication of details of main tax-related disputes.
  7. Publication of tax contribution details by jurisdiction in which the company operates.

Relationship with Stakeholders

Aena, in its various relationships, fosters proactive dialogue with the different stakeholders in its ecosystem, such as internal ones like shareholders, the Board of Directors, employees, and external ones such as:

  • Customers and suppliers
  • Government regulators:
    • international ones such as ICAO (International Civil Aviation Organization) and EUROCONTROL.
    • national ones: Ministry of Transport, DGAC (Directorate General of Civil Aviation), AESA (State Aviation Safety Agency), ENAIRE (Aena’s majority shareholder), etc.

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

It is worth mentioning in this section the increases in airport taxes in 2026, which have been approved by the CNMV and are absolutely essential to be able to carry out this public service consisting of the improvement of airport infrastructures through the financing obtained from the aforementioned taxes.

In addition to Aena's own infrastructure, it must be considered that airports are critical elements that support such important pillars for the Spanish economy as tourism, foreign trade and territorial connectivity.

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.

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.

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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