we improve openness and transparency

Tax Transparency

Globally, ACCIONA manages its tax framework and strategy in accordance with the Groups Tax Governance Policy ('Tax Policy'), which has been approved by the Board at a Group level. All updates to the Tax Policy must be proposed to Audit, Risk and Committee of the group for their endorsement and approved by the Board at a Group level.

The tax policy outlines the appropriate course of action required to ensure that all tax risks are managed appropriately and promptly. ACCIONA's tax risk appetite is 'low' - the company does not engage in any tax avoidance schemes or aggressive tax positions, nor does it implement corporate structures that are artificial or opaque. From a tax perspective, all transactions align with underlying business performance.

The company is committed to ensuring that it is compliant with all statutory tax obligations in the jurisdictions in which it operates.

ACCIONA maintains a productive and transparent relationship with revenue authorities, as reflected in the voluntary disclosure of tax information contained in this report. Globally, the ACCIONA Group signed up to Spain's Code of Good Tax Practices in September 2011.


This code was created by the Large Companies Forum in Spain, and is strongly promoted by the Spanish Tax Agency. The aim of the Code is to improve the application of Spain's tax system by enhancing legal certainty, reciprocal cooperation based on good faith and legitimate trust between Tax Agency and companies, and the application of responsible tax policies by the Board of Directors.

    Working to combat the existence and risks of modern slavery

    Modern Slavery Statement

    As part of our commitment to a sustainable future, and in accordance with our Code of Conduct and various policy documents, the ACCIONA group strives to mitigate the risk of modern slavery practices occurring within its operations and supply chains.

    As the ACCIONA group remains focused on sustainability and the fight against climate change, we believe the link between climate change and modern slavery is important to address. Through our innovation, construction and operation of sustainable energy solutions, we seek to secure a safe and sustainable environment for the global community.


    By securing our environment’s future we are creating a more stable and secure setting for workers. Our approach seeks to mitigate the long-term practices of modern slavery. Long-term mitigation of critical risks potentially makes the greatest contribution to addressing modern slavery.

    Currently, the ACCIONA Group is required to submit an annual Modern Slavery Statement in line with the requirements set out in the Modern Slavery Act 2018 (Cth). You can find the following Modern Slavery Statements published by the ACCIONA Energy Australia Global (AEAG) and ACCIONA Energy Oceania Construction (AEOC) Group and the ACCIONA Infrastructure Group below:

      promoting a culture of integrity

      Whistleblower FAQs

      ACCIONA understands the importance of deterring unacceptable conduct, promoting compliance with the law, and promoting a culture of integrity.



      For ACCIONA, these are core aspects of good corporate governance. ACCIONA's culture of integrity depends largely on individuals (both employees and those outside of the business) having the ability to identify and call out conduct that is illegal, unethical or inconsistent with ACCIONA’s values or policies.

      ACCIONA encourages this culture by providing individuals with assurance that they will be protected from unfair repercussions, either at the workplace or in business, if they choose to disclose information about unacceptable conduct.

      You can find Whistleblower FAQs from the ACCIONA Infrastructure Group below: