The Aena Group manages the tax risk of its activity in order to prevent disputes with tax authorities.
The company analyses the possible tax implications of any economic transaction, always adopting the most conservative and most widely accepted alternative in accordance with applicable regulations, interpretations and doctrinal rulings in order to avoid possible tax disputes.
Applying this tax liability management means that litigation with tax authorities is minimal, being limited to cases of differences in the application of criteria that cannot be penalised.
All the Group's actions have been analysed by its internal and external advisors, both this year and in previous years; they have determined that these actions have been in accordance with the law and are based on reasonable interpretations of tax regulations.
As part of our commitment to transparency as set out in our Corporate Tax Policy, we share detailed information about tax audits and tax litigation:
- Originating in a request from the European Commission to carry out control actions in relation to State Aid system SA. 101888, HAC Canary Islands Economic and Tax System. Investment aid. The AEAT requested information from Aena in relation to the investments and subsidies received by the Company in its Canary Islands centres for the 2022 financial year, which was extended during 2025 to 2020 and 2021. Finally, this requirement gave rise to a procedure for "verification of compliance with the requirements established in the Canary Islands Economic and Tax System".
- Having analysed the tax consequences of the IPO transaction at the headquarters of our majority shareholder, Enaire, on 9 July 2025, the company filed a request with the Tax Agency to rectify Corporation Tax self-assessments for the years 2015-2023, as a result of which partial tax audits were initiated, limited to the verification of the request for rectification of the aforementioned self-assessments.
Aena tax group companies are open to tax inspection in 2021 and subsequent years, except in the case of Corporation Tax, which would be open for the periods indicated above (2015 - present).
Non-resident consolidated companies file their tax returns on an individual or aggregate basis, in accordance with applicable tax regulations in each country. The years open to inspection in relation to the main taxes vary for the different consolidated companies in accordance with tax legislation in each country, taking into account their respective statute of limitations periods.
In countries where Aena has a significant presence, the years open to inspection by the corresponding administrations are generally as follows:
- The last six financial years in the UK.
- The last five financial years in Brazil.
At financial year-end 2024, no group company was subject to any tax audit procedures.
Published on 18 April 2026 at 12:00.
