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 April 12, 2024 (202)
ABENGOA, SA
ABERTIS HOLDCO, SA (GROUP)
ACCIONA, SA (GROUP)
ACERINOX, SA
ACS, SA
AENA, SA
AENOR INTERNACIONAL, SAU
AIAF FIXED INCOME MARKET, SAU
AIRTIFICIAL INTELLIGENCE STRUCTURES, SA
ALMIRALL, SA
AMADEUS IT GROUP, SA
AMERICAN EXPRESS DE ESPAÑA, SA
ARCELORMITTAL SPAIN HOLDING, SL (GROUP)
ARMANDO ÁLVAREZ, SA (GROUP)
ADVICE ON SANCTIONING PROCEDURE, SLU
SPANISH STANDARDIZATION ASSOCIATION
ATRESMEDIA MEDIA CORPORATION, SA
AXA AURORA VIDA, INSURANCE AND REINSURANCE SA
AXA MEDITERRANEAN HOLDING, SAU
AXA PENSIONES, SA, PENSION FUND MANAGEMENT ENTITY
AXA SEGUROS GENERALES, 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.
BANCO DE SABADELL, SA
BANCO DE SANTANDER, SA
BANKIA, SA (GROUP)
BANKINTER, SA (GROUP)
BANSABADELL PENSIONES EGFP, SA
BANSABADELL SEGUROS GENERALES, SA DE INSURANCE AND REINSURANCE
BANSABADELL VIDA, INSURANCE AND REINSURANCE SA
BIOHOPE SCIENTIFIC SOLUTIONS FOR HUMAN HEALTH, SL
BIOSEARCH, SA
BME CLEARING, SAU
BME POST TRADE SERVICES, SAU
BME REGULATORY SERVICES, SAU
SPANISH BAGS AND MARKETS GROUP SERVICES, SAU
SPANISH BAGS AND MARKETS INNOVA, SA
SPANISH BAGS AND MARKETS MARKET DATA, SA
SPANISH BAGS AND MARKETS CORPORATE SERVICES, SA
SPANISH BAGS AND MARKETS NEGOTIATION SYSTEMS, SA
BOLSAS Y MERCADOS ESPAÑOLES, SOCIEDAD HOLDING DE MERCADOS Y SISTEMAS FINANCIEROS, SA
BP ESPAÑA, SAU
BP GAS EUROPE, SAU
BP OIL SPAIN, SAU
BP SOLAR SPAIN SAU
BRICOR, S.A.
CAIXABANK, S. A.
CANAL DE ISABEL II, 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 CENTER, INNOVATION AND SERVICES, 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, SA
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, SA (GROUP)
HIJOS DE RIVERA CORPORATION, SL (GROUP)
DIASA INDUSTRIAL, SAU
INTERNATIONAL FOOD DISTRIBUTOR, SA
DISTRICLIMA, SA
ECOEMBALAJES ESPAÑA, SA
EDITORIAL CENTRO DE ESTUDIOS RAMÓN ARECES, S. A.
ELANCO VALQUÍMICA, S.A.
EL CORTE INGLÉS, SA
ELECTRO METALÚRGICA DEL EBRO, SL
MIXED MUNICIPAL COMPANY D'AIGÜES DE TARRAGONA, SA
ENAGÁS, SA
ENDESA, SA (GROUP)
ENEL IBERIA, SRL
ENGIE CARTAGENA, SL
ENGIE CASTELNOU, SLU
ENGIE ESPAÑA, SLU
ENGIE SERVICIOS ENERGETICOS, SA
ERCROS, SA
ERNST & YOUNG, S. L.
ERNST & YOUNG ABOGADOS, S. L.
ERNST & YOUNG SERVICIOS CORPORATIVOS, S. L.
ESGUEVA, SA
EVENTOS, S. A.
FERROVIAL, SA
FINANCIERA EL CORTE INGLÉS EFC, SA
FOMENTO DE CONSTRUCCIONES Y CONTRATAS, SA
GAMESA CORPORACIÓN TECNOLÓGICA, SA (GROUP)
GARANTHIA PLAN, SLU
GARCÍA-MUNTÉ ENERGÍA, SL
GENERALI ESPAÑA HOLDING OF INSURANCE ENTITIES, SAU
GESMUNPAL, SAU
GESTAMP AUTOMOCION, SA (GROUP)
TERRITORIAL TAX MANAGEMENT, SA
GIANT BIDCO, SL
GLOBALIA CORPORACIÓN EMPRESARIAL, SA (GROUP)
GRIFOLS, SA
ALDESA GROUP, SA
ANTOLIN IRAUSA GROUP, SAU
HIPERCOR, S.A.
HISPASAT, SA
HP PRINTING AND COMPUTING SOLUTIONS, SLU
IBERDROLA, SA
IBERDROLA RENOVABLES, SA
IBERIA, LINEAS AÉREAS DE ESPAÑA, SOCIEDAD ANÓNIMA OPERAADORA (Sole Proprietary Company)
INDITEX, SA
INDRA SISTEMAS, SA (GROUP)
INDUSTRIAS DEL VESTIDO, SA
INDUSTRIAS Y CONFECCIONES, SA
INFOBOLSA, SAU
INFORMÁTICA EL CORTE INGLÉS, SA
INGONDEL S. L.
INMOBILIARIA COLONIAL, SA
INSTITUTE BOLSAS Y MERCADOS ESPAÑOLES, SLU
INVESTRÓNICA, S.A.
IPM EAGLE DESARROLLOS ESPAÑA, SLU
IZARO FILMS, S.A.
JOYE MEDIA, SL (GROUP) (previously IMAGINA MEDIA AUDIOVISUAL GROUP)
KUEHNE & NAGEL, SA
LAFARGE ÁRIDOS Y HORMIGONES, SAU
LAFARGE CEMENTOS, SAU
LEASE PLAN SERVICIOS, SAU
LIBERTAS 7, SA
DIRECT LINE INSURANCE COMPANY OF INSURANCE AND REINSURANCE, SA
MAHOU, SA (GROUP)
MAPFRE, SA
MEDIASET ESPAÑA COMUNICACIÓN, SA
MEFF EUROSERVICES, SV, SAU
MEFF GOVERNING COMPANY OF THE DERIVED PRODUCTS MARKET, SAU
MEFF TECHNOLOGY AND SERVICES, SAU
MELIÁ HOTELS INTERNATIONAL, SA
MERCADONA, SA
CENTRAL SUPPLY MARKETS, SA, SME, MP (GROUP)
METROVACESA, SA
MICHELIN ESPAÑA PORTUGAL, SA
NATURGY ENERGY GROUP, SA
NEINOR HOMES, SA
NH HOTEL GROUP, SA
NOROTO, SAU
OHL, SA (GROUP)
OMI-POLO ESPAÑOL, SA
OPEN FINANCE, SL
ÓPTICA 2000, S. L.
OPTIO RESEARCH SL
PARINVER, S.A.
PERFUMES Y COSMÉTICOS GRAN VÍA, S. L.
PONTEGADEA INVERSIONES, SL (GROUP)
PUBLICIDAD PUNTO DE VENTA ECI, SA
PUBLIECI TELEVISIÓN, SA
RED ELÉCTRICA CORPORACIÓN, SA (GROUP)
REDEXIS, SA
RENAULT ESPAÑA, SA
RENAULT ESPAÑA COMERCIAL, SA
RENOVALIA ENERGY GROUP, SLU (GROUP)
REPSOL, SA
RUBIÑOS 1860, S. A.
SACYR VALLEHERMOSO, S. A.
SANEACIONES DE CÓRDOBA, SA
SANTA LUCÍA, 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, SA
SIEMENS HOLDING, SL
ANDALUSIAN SOCIETY FOR THE DEVELOPMENT OF TELECOMMUNICATIONS, SA
SOCIEDAD DE BOLSAS, SA
STATE COMPANY STATE LOTTERIES AND BETTING SME, SA
SECURITIES REGISTRATION, COMPENSATION AND SETTLEMENT SYSTEMS MANAGEMENT COMPANY, SAU
GOVERNING COMPANY OF THE BARCELONA STOCK EXCHANGE, SAU
GOVERNING COMPANY OF THE BILBAO STOCK EXCHANGE, SAU
GOVERNING COMPANY OF THE MADRID STOCK EXCHANGE, SAU
GOVERNING COMPANY OF THE VALENCIA STOCK EXCHANGE, 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 BANCO, SA
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