Code of Best Tax Practices
Drawn up and approved by the Large Enterprises Forum to foster a mutually co-operative relationship between the Tax Agency and the companies subscribing it.
Adhesion to the Code of Best Tax Practices
List of participating entities updated as of March 28, 2025 (197)
ABENGOA, SA
ABERTIS HOLDCO, SA (GROUP)
ACCIONA, S.A. (GROUP)
ACERINOX, SA
ACS, SA
AENA SME, S.A.
AENOR TRUSTS, SAU
AIRTIFICIAL INTELLIGENCE STRUCTURES, SA
ALMIRALL, S.A.
AMADEUS IT GROUP, S.A.
AMERICAN EXPRESS DE ESPAÑA, SA
ARCELORMITTAL SPAIN HOLDING, SL (GROUP)
ARMANDO ALVAREZ, S.A. (GROUP)
SPANISH ASSOCIATION FOR STANDARDIZATION
ATRESMEDIA MEDIA CORPORATION, S.A.
AXA AURORA VIDA, SA INSURANCE AND REINSURANCE
AXA MEDITERRANEAN HOLDING, SAU
AXA PENSIONES, SA, PENSION FUND MANAGER
AXA GENERAL INSURANCE, SA OF INSURANCE AND REINSURANCE
AXPE CONSULTING, SL
BANCA MARCH, SA (GROUP)
BANCO BILBAO VIZCAYA ARGENTARIA, S. A. (BBVA)
BANCO DE CRÉDITO SOCIAL COOPERATIVO, S. A.
BANCO ESPAÑOL DE CRÉDITO, SA (BANESTO)
BANCO POPULAR ESPAÑOL, S. A.
SABADELL BANK, S.A.
BANCO DE SANTANDER, SA
BANKIA, SA (GROUP)
BANKINTER, SA (GROUP)
BANSABADELL PENSIONES EGFP, SA
BANSABADELL GENERAL INSURANCE, SA OF INSURANCE AND REINSURANCE
BANSABADELL VIDA, SA INSURANCE AND REINSURANCE
BIOHOPE SCIENTIFIC SOLUTIONS FOR HUMAN HEALTH, SL
BME CLEARING, SAU
BME POST TRADE SERVICES, SAU
BME REGULATORY SERVICES, SAU
SPANISH STOCK MARKETS AND EXCHANGES GROUP SERVICES, SAU
INNTECH, SAU SPANISH STOCK MARKETS AND EXCHANGES
SPANISH STOCK MARKETS AND MARKETS MARKET DATA, SA
SPANISH STOCK MARKETS AND FIXED INCOME MARKETS, SAU
SPANISH STOCK MARKETS AND CORPORATE SERVICES, SA
SPANISH STOCK MARKETS AND TRADING SYSTEMS, SA
BOLSAS Y MERCADOS ESPAÑOLES, SOCIEDAD HOLDING DE MERCADOS Y SISTEMAS FINANCIEROS, SA
BP ENERGY SPAIN, SAU
BP SPAIN, SAU
BP GAS & POWER IBERIA, SAU
BP SOLAR ESPAÑA SAU
CAIXABANK, S. A.
ISABEL II CHANNEL, SA, MP
CAPITAL ENERGY HOLDING COMPANY, SAU
CELLNEX TELECOM, SA (GROUP)
CEMEX ESPAÑA, SA (GROUP)
CENTRAL LECHERA ASTURIANA, AGRARIAN TRANSFORMATION COMPANY NO. 471 OF LIMITED LIABILITY
TESTING, INNOVATION AND SERVICES CENTER, SL
CENTRO DE SEGUROS Y SERVICIOS, CORREDURÍA DE SEGUROS, SA
CHEP ESPAÑA, SA
CIE AUTOMOTIVE, SA (GROUP)
CINAMAR, S.A.
COX ABG GROUP, SA
COFARES (GROUP)
COFELY ESPAÑA, S.A.
INTEGRAL DISTRIBUTION COMPANY LOGISTA HOLDINGS, SA (GROUP)
SPANISH PETROLEUM COMPANY SA
COMPAÑÍA LOGÍSTICA DE HIDROCARBUROS, CLH S. A.
CONFECTIONS TERUEL, SA
PEÑASANTA FOOD CORPORATION, SA
CONFIDERE CORPORATION, SAU
ALBA FINANCIAL CORPORATION, S.A. (GROUP)
SONS OF RIVERA CORPORATION, SL (GROUP)
DIASA INDUSTRIAL, S.A.U.
INTERNATIONAL FOOD DISTRIBUTOR, SA
DISTRICLIMA, S.A.
ECO-PACKAGING SPAIN, SA
EDITORIAL CENTRO DE ESTUDIOS RAMÓN ARECES, S. A.
EL CORTE INGLÉS, SA
ELECTRO METALLURGICAL OF THE EBRO, SL
MIXED MUNICIPAL COMPANY D'AIGÜES DE TARRAGONA, SA
ENAGAS, S.A.
ENDESA, S.A. (GROUP)
ENEL IBERIA, SRL
ENGIE CARTAGENA, SL
ENGIE CASTELNOU, SLU
ENGIE ESPAÑA, SLU
ENGIE ESPAÑA RENEWABLES, SLU
ENGIE ENERGY SERVICES, S.A.
ERCROS, S.A.
ERNST & YOUNG, S. L.
ERNST & YOUNG ABOGADOS, S. L.
ERNST & YOUNG SERVICIOS CORPORATIVOS, S. L.
ESGUEVA, S.A.
FERROVIAL INTERNACIONAL SE, BRANCH IN SPAIN
FINANCIERA EL CORTE INGLÉS EFC, SA
FOMENTO DE CONSTRUCCIONES Y CONTRATAS, SA
ONCE FOUNDATION FOR THE COOPERATION AND SOCIAL INCLUSION OF PEOPLE WITH DISABILITIES
FUTURBAÑO, S.L.
GAMESA TECHNOLOGICAL CORPORATION, S.A. (GROUP)
WARRANTY PLAN, SLU
GARCÍA-MUNTÉ ENERGY, S.L.
GENERALI ESPAÑA HOLDING OF INSURANCE ENTITIES, SAU
GESMUNPAL, SAU
GESTAMP AUTOMOTIVE, SA (GROUP)
ADVANCED MANAGEMENT FOR DIGITAL DEVELOPMENT, SLU
TERRITORIAL TAX MANAGEMENT, SA
GLOBALIA CORPORACIÓN EMPRESARIAL, SA (GROUP)
GRIFOLS, S.A.
ALDESA GROUP, S.A.
ANTOLIN IRAUSA GROUP, S.A.U.
ILUNION GROUP, S.L.
HISPASAT, S.A.
HOLCIM ESPAÑA, SAU
HP PRINTING AND COMPUTING SOLUTIONS, SLU
IBERDROLA, SA
IBERDROLA RENOVABLES, SA
IBERIA, AIRLINES OF SPAIN, OPERATING JOINT STOCK COMPANY (Sole Member Company)
INDITEX, SA
INDRA SYSTEMS, SA (GROUP)
INDUSTRIAS DEL VESTIDO, SA
IT EL CORTE INGLÉS, SA
COLONIAL REAL ESTATE SOCIMI, S.A.
SPANISH STOCK MARKETS AND EXCHANGE INSTITUTE, SLU
INVESTRÓNICA, S.A.
IPM EAGLE DEVELOPMENTS SPAIN, SLU
IZARO FILMS, S.A.
J. GARCIA CARRION, S.A.
JOYE MEDIA, SL (GROUP)
KUEHNE & NAGEL, SA
KRONE FLEET ESPAÑA, SLU
LEASE PLAN SERVICES, SAU
LIBERTAS 7, S.A.
DIRECT LINE INSURANCE COMPANY OF INSURANCE AND REINSURANCE, SA
MAHOU, SA (GROUP)
MAPFRE, SA
MEDIASET ESPAÑA COMUNICACIÓN, SA
MEFF, THE GOVERNING COMPANY OF THE MARKET FOR DERIVATIVE PRODUCTS, SAU
MEFF TECHNOLOGY AND SERVICES, SAU
MELIÁ HOTELS INTERNATIONAL, SA
MERCADONA, S.A.
CENTRAL SUPPLY MARKETS, SA, SME, MP (GROUP)
METROVACESA, S.A.
MICHELIN ESPAÑA PORTUGAL, SA
MINOR HOTELS EUROPE & AMERICAS, SA
NATURGY ENERGY GROUP, S.A.
NEINOR HOMES, S.A.
NOROTO, SAU
OHL, SA (GROUP)
OMI-SPANISH POLO, S.A.
OPEN FINANCE, SL
ÓPTICA 2000, S. L.
OPTIO RESEARCH SL
NATIONAL ORGANIZATION OF THE SPANISH BLIND (ONCE)
PARINVER, S.A.
PERFUMES Y COSMÉTICOS GRAN VÍA, S. L.
PONTEGADEA INVESTMENTS, SL (GROUP)
REDEIA CORPORACIÓN, SA (GROUP)
REDEXIS, S.A.
RENAULT ESPAÑA, SA
RENAULT ESPAÑA COMERCIAL, SA
RENOVALIA ENERGY GROUP, SLU (GROUP)
REPSOL, SA
RUBIÑOS 1860, S. A.
SACYR VALLEHERMOSO, S. A.
SANITATION OF CORDOBA, SA
SANTA LUCIA, SA, INSURANCE AND REINSURANCE COMPANY
SEAT, SA
SEFOCAL, SA, SERVICIOS FORESTALES DE CASTILLA Y LEÓN (GRUPO SEFOSA)
SEFOEX, SA, SERVICIOS FORESTALES DE EXTREMADURA (GRUPO SEFOSA)
SEFOSA ISLAS CANARIAS, SL UNIPERSONAL (GRUPO SEFOSA)
SEFOSA OBRAS Y SERVICIOS AMBIENTALES, SA (SEFOSA GROUP)
SEGUROS EL CORTE INGLÉS, VIDA, PENSIONES Y REASEGUROS, SA
SGS TECNOS, SA UNIPERSONAL (GROUP)
SIEMENS ENERGY, S.A.
SIEMENS HOLDING, SL
ANDALUSIAN SOCIETY FOR THE DEVELOPMENT OF TELECOMMUNICATIONS, SA
STOCK MARKET COMPANY, SA
SECURITIES REGISTRATION, CLEARANCE AND SETTLEMENT SYSTEMS MANAGEMENT COMPANY, SAU
BARCELONA STOCK EXCHANGE GOVERNING COMPANY, SAU
BILBAO STOCK EXCHANGE GOVERNING COMPANY, SAU
MADRID STOCK EXCHANGE GOVERNING COMPANY, SAU
VALENCIA STOCK EXCHANGE GOVERNING COMPANY, SAU
SUPERCOR, S. A.
TAZINE INVESTMENTS, S.A.
TÉCNICAS REUNIDAS, SA (GROUP)
TELECOR, S. A.
TELEFÓNICA, SA
TELEPIZZA GROUP, SAU (GROUP)
TOURMUNDIAL OPERADORES, S. A.
UNICAJA BANK, S.A.
UNILEVER ESPAÑA, SA (GROUP)
VALQUIFARMA, SAU
VIAJES EL CORTE INGLÉS, S. A.
VIESGO INFRAESTRUCTURAS ENERGETICAS, SL
VIESGO INFRAESTRUCTURAS ENERGETICAS, SL (GROUP)
VODAFONE ESPAÑA, SAU
WEBHELP EL PINILLO, SLU
YALTEK INVESTMENTS, SLU
ZURICH INSURANCE EUROPE AG, BRANCH IN SPAIN
ZURICH LIFE, SA INSURANCE AND REINSURANCE