Accounting profit and corporate income tax cost | Aena

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The next chart shows the reconciliation of the accounting profit/(loss) and the corporate income tax expense.


 

DATA
  2025 2024
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 Brasil 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%

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. 

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