Our fiscal policy follows the tax regulations in force in each of the countries in which we operate, as established in the "OECD Guidelines for Multinational Companies", as well as the guidelines set by the Board of Directors. Our practices are founded on transparency, good faith and cooperation with the tax authorities. Our principles of action are as follows:

  • We are committed to paying all taxes due according to current regulations, in due time and form.
  • We regularly inform the Management Board of Abertis Infraestructuras regarding the fiscal practices applied in Abertis Group and the controls that exist with respect to them. In addition, we inform the Board of Directors of the analysis of tax matters when they are a relevant factor in investments or commercial decisions that require Board approval.
  • We are transparent in tax matters, which we report both internally and externally in the respective financial reports.
  • We avoid using opaque structures, processes or systems, with tax objectives that may intend to transfer profits to low taxation jurisdictions (tax havens) or to impede the tax administrations from knowing the person ultimately responsible for the activities or the ultimate owner of the assets or rights involved. Abertis has no presence in any country considered as a tax haven according to the established by the Spanish tax regulation (Royal Decree 1080/91, its subsequent reform RD 116/2003 and Law 26/2014).
  • We apply and interpret fiscal legislation in a reasoned fashion and based on taking into consideration all the business, accounting and legal factors that might have an impact, so as to reduce possible uncertainties.
  • We carry out different control practices with the aim of preventing and reducing fiscal risks in the design and development of our activities, complying with Abertis' Risk Management Policy.

Abertis has voluntarily subscribed to the Code of Good Tax Practices that contains recommendations agreed between the Spanish Tax Authorities and the Large Companies Forum. Abertis fullfils the primary actuation principles, which are, among others:  

  • To encourage reciprocal collaboration based on good faith and transparency in fiscal practices.
  • To increase legal security in in the application and interpretation of tax regulations.
  • To reduce litigation and avoid conflicts in the field of taxation.

The Code can be found by clicking on Code of Good Tax Practices - Tax Agency


In the fiscal area, professionals in Abertis should:

  • Manage effectively and comply with the tax guidelines of Abertis.
  • Receive the necessary training in order to be aware of fiscal legislation and comply correctly with tax obligations.
  • Execute all the actions necessary to reduce significant tax risks, so as to prevent behaviour that could generate these risks.
  • Apply legislation, regulations and national and international norms in a reasoned manner and founded on legal grounds, employing the maximum professional diligence and judgement to reach reasoned conclusions.
  • To ensure that all decisions are made at the right level and are supported by documentation that highlights the facts, conclusions and risks involved.
  • To collaborate with the tax authorities, following principles of transparency, good faith, loyalty and mutual trust, so as to reduce areas of uncertainty and to minimise litigation.
  • To regularly review the tax policies and procedures to ensure they are up to date at all times.
  • To coordinate and supervise tax practises as well as to offer fiscal advice and evaluate the taxation impact of operations and investment projects, always within the current legal framework, reducing areas of fiscal uncertainty and/or guaranteeing their adequate identification.

Abertis makes a quantifiable economic and social contribution to the Public Administrations of the different countries we operate in by our commitment to pay taxes, thus contributing to public finance that provides services that are indispensable for socio-economic progress and development in the countries where we have a presence.

A lot of effort is put into making these payments, meeting formal, information and collaboration obligations with the Tax Authorities, as well as relevant responsibilities.

Total taxes paid by the Group in 2020 amounted to 821 million euros. In this sense, the Group includes all the subsidiary companies that are consolidated by the global integration method.

Additionally, in 2020 and through the Declaration of the Corporate Tax of the year 2019, which was presented in July 2020, Abertis has allocated 475,000 euros to groups at risk of exclusion, disability, as well as to research projects, international cooperation, education, art, culture or environmental care. This accession is possible due to the fact that the General State Budget Act of 2018 regulates as a new way of financing the Third Social Sector the possibility of ticking the ‘Solidary Company’ box in the Corporate Tax, which means providing the 0.7% of the full share of it to social action programs.


Following OECD methodology, based on the cash (settlement) criterion, the total tax contribution of the Group in 2020 amounted to 821 million euros, 137 of them corresponding to taxes incurred and 684 to taxes collected.(1) Others includes United Kingdom, Holland, Puerto Rico, Mexico and India, among others.

  • The taxes incurred are those that are an effective cost for Abertis (payment of Profit Tax, local taxes, indirect taxation of goods and services and the company contribution to the social security).
  • Taxes collected are those that do not have effects on the results, but are collected by Abertis for the tax authorities or are paid by other taxpayers (value added tax, withholdings and the employer’s payment of the workers social security).

In 2020, for each 100 euros of turnover in Abertis, 20 euros are destined to pay taxes.

In addition, the tax contribution of toll roads activities, by kilometer of toll road directly managed by Abertis amounts to 96,023 euros.

A document detailing the contributions to the Public Administrations can be found by clicking on Integrated Annual Report for 2020.

The Annual Consolidated Statements of the Group for 2020 show the taxes incurred and collected, on an accrual basis, which do not necessarily coincide with the payment or refunding of the tax. Moreover, as Abertis is a multinational group, the Group’s Annual Consolidated Financial Statements incorporate any adjustments and eliminations necessary to avoid duplicity of operations between Group companies.