Taxation

At Aleatica, we are a business group focused on promoting, developing, and managing infrastructure, prioritising quality, safety, and sustainability in our projects.

Our tax strategy focuses on meeting tax obligations in accordance with the applicable regulations in each jurisdiction, minimising risks through effective coordination between the tax department and other departments.

Aleatica, S.A.U. and certain Spanish companies form a tax consolidation group led by Global Infraco S.à r.l. (Luxembourg), with Global Infraco Spain, S.L. serving as the representative in Spain.

The pillars of our tax strategy

Sustainability

Fulfill tax obligations promptly and contribute to development in all jurisdictions.

Transparency

Provide complete and accurate information on tax contributions in each market.

Prudence

Adopt tax positions based on sound economic rationale, avoiding abusive planning schemes.

Risk control

Integrate tax risks into Aleatica's risk management system.

Compliance with the tax governance and control framework

Operating principles
Comprehensive management in coordination with business decisions; alignment with the code of good tax practices; strict compliance in each country.
Standardised internal processes; compliance control systems; a robust internal tax reporting system.
An expert professional team, proactive coordination, and external support from advisors with proven track records.
An integrated system that offers detailed monitoring of potential risks and flexibility for regulatory adaptation.
Tax contribution
We paid €293 million in taxes in 2025

Our contribution falls into two main categories: input taxes, which represent a direct cost for Aleatica, and taxes collected on behalf of third parties (indirect taxes or withholdings).

Own taxes (€M)

Taxes collected (€M)

Breakdown of total tax contribution by country

Breakdown of total tax contribution by country