Code of Best Tax Practices

ABENGOA, SA

ABERTIS HOLDCO, SA (GROUP)

ACCIONA, S.A. (GROUP)

ACERINOX, SA

ACS, SA

AENA, S.A.

AENOR INTERNATIONAL, SAU

AIAF FIXED INCOME MARKET, 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)

ADVISORY ON SANCTIONING PROCEDURES, SLU

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

BIOSEARCH, S.A.

BME CLEARING, SAU

BME POST TRADE SERVICES, SAU

BME REGULATORY SERVICES, SAU

SPANISH STOCK MARKETS AND EXCHANGES GROUP SERVICES, SAU

SPANISH STOCK MARKETS AND EXCHANGES INNOVA, SA

SPANISH STOCK MARKETS AND MARKETS MARKET DATA, SA

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 SPAIN, SAU

BP GAS EUROPE, S.A.U.

BP OIL SPAIN, SAU

BP SOLAR ESPAÑA SAU

BRICOR, S.A.

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

CEPSA ESPAÑA, SA

CHEP ESPAÑA, SA

CIE AUTOMOTIVE, SA (GROUP)

CINAMAR, S.A.

COFARES ESPAÑA, SA (GROUP)

COFELY ESPAÑA, S.A.

INTEGRAL DISTRIBUTION COMPANY LOGISTA HOLDINGS, SA (GROUP)

COMPAÑÍA LOGÍSTICA DE HIDROCARBUROS, CLH S. A.

CONFECTIONS TERUEL, SA

CONSTRUCCIONES, PROMOCIONES E INSTALACIONES, S. A.

PEÑASANTA FOOD CORPORATION, SA

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.

ELANCO VALQUÍMICA, 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.

EVENTOS, S. A.

FERROVIAL, S.A.

FINANCIERA EL CORTE INGLÉS EFC, SA

FOMENTO DE CONSTRUCCIONES Y CONTRATAS, SA

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)

TERRITORIAL TAX MANAGEMENT, SA

GIANT BIDCO, SL

GLOBALIA CORPORACIÓN EMPRESARIAL, SA (GROUP)

GRIFOLS, S.A.

ALDESA GROUP, S.A.

ANTOLIN IRAUSA GROUP, S.A.U.

HIPERCOR, S.A.

HISPASAT, S.A.

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

INDUSTRIAS Y CONFECCIONES, SA

INFOBOLSA, SAU

IT EL CORTE INGLÉS, SA

INGONDEL S. L.

COLONIAL REAL ESTATE, 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) (previously IMAGINA MEDIA AUDIOVISUAL GROUP)

KUEHNE & NAGEL, SA

LAFARGE ÁRIDOS Y HORMIGONES, SAU

LAFARGE CEMENTS, S.A.U.

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 EUROSERVICES, SV, SAU

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

NATURGY ENERGY GROUP, S.A.

NEINOR HOMES, S.A.

NH HOTEL GROUP, S.A.

NOROTO, SAU

OHL, SA (GROUP)

OMI-SPANISH POLO, S.A.

OPEN FINANCE, SL

ÓPTICA 2000, S. L.

OPTIO RESEARCH SL

PARINVER, S.A.

PERFUMES Y COSMÉTICOS GRAN VÍA, S. L.

PONTEGADEA INVESTMENTS, SL (GROUP)

PUBLICIDAD PUNTO DE VENTA ECI, SA

PUBLISHING TELEVISION, S.A.

RED ELECTRICAL CORPORATION, S.A. (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

SEINVE, SA

SFERA JOVEN, S. A.

SGS TECNOS, SA (GROUP)

SIEMENS ENERGY, S.A.

SIEMENS HOLDING, SL

ANDALUSIAN SOCIETY FOR THE DEVELOPMENT OF TELECOMMUNICATIONS, SA

STOCK MARKET COMPANY, SA

STATE LOTTERY AND BETTING COMPANY SME, 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.

TÉCNICAS REUNIDAS, SA (GROUP)

TELECOR, S. A.

TELEFÓNICA, SA

TELEPIZZA GROUP, SAU (GROUP)

TIENDAS DE CONVENIENCIA, S. A.

TOURMUNDIAL OPERADORES, S. A.

UNICAJA BANK, S.A.

UNILEVER ESPAÑA, SA (GROUP)

VIAJES EL CORTE INGLÉS, S. A.

VIESGO INFRAESTRUCTURAS ENERGETICAS, SL

VIESGO INFRAESTRUCTURAS ENERGETICAS, SL (GROUP)

VISUAL TRADER SYSTEMS, SL

VODAFONE ESPAÑA, SAU

WEBHELP EL PINILLO, SLU

ZURICH INSURANCE EUROPE AG, BRANCH IN SPAIN

ZURICH LIFE, SA INSURANCE AND REINSURANCE