Tax Transparency

Since 2017, the Enel Group has had a tax strategy⁽¹⁾ consisting of a set of principles and guidelines inspired by the values of transparency and legality and published online at  www.enel.com. The Group’s subsidiaries are required to adopt the tax strategy approved by the Parent Company, thereby assuming the responsibility for ensuring that it is understood and applied.

⁽¹⁾ Updated to September 21, 2022 by resolution of the Board of Directors of Enel SpA (BoD).

The Board of Directors of Enel SpA (BoD) defines the tax strategy of the entire Group in order to ensure an fair, responsible and transparent tax contribution and guarantee a uniform management of taxation for all concerned entities, which is inspired by the following logic:

• correct and timely determination and settlement of taxes due under the law and implementation of the respective obligations;
• correct management of the tax risk, understood as the risk of violating the tax rules or abusing the principles and purposes of the tax system.