{"id":33726,"date":"2023-02-10T10:51:51","date_gmt":"2023-02-10T09:51:51","guid":{"rendered":"https:\/\/www.naturgy.com\/policies-and-codes-of-conduct\/estrategia-fiscal-y-politica-de-control\/"},"modified":"2026-02-25T16:05:02","modified_gmt":"2026-02-25T15:05:02","slug":"tax-strategy-and-tax-risk-management-and-control-policy","status":"publish","type":"page","link":"https:\/\/www.naturgy.com\/en\/about-us-naturgy\/the-group\/policies-and-codes-of-conduct\/tax-strategy-and-tax-risk-management-and-control-policy\/","title":{"rendered":"Tax Strategy and Tax Risk Management and Control Policy"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"33726\" class=\"elementor elementor-33726 elementor-21714\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a5cb66a e-flex e-con-boxed e-con e-parent\" data-id=\"2a5cb66a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-24ba8942 e-con-full e-flex e-con e-child\" data-id=\"24ba8942\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a344a96 elementor-widget elementor-widget-shortcode\" data-id=\"5a344a96\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1415ba8d elementor-widget elementor-widget-heading\" data-id=\"1415ba8d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Tax Strategy and Tax Risk Management and Control Policy<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5441609b e-con-full e-flex e-con e-child\" data-id=\"5441609b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-315ee8e8 elementor-widget elementor-widget-spacer\" data-id=\"315ee8e8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3637cf9d e-flex e-con-boxed e-con e-parent\" data-id=\"3637cf9d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e475951 elementor-widget elementor-widget-text-editor\" data-id=\"4e475951\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The\u00a0<strong>Capital Companies Act\u00a0<\/strong>establishes the non-delegable duty of the Board of Directors to determine the tax strategy and tax risk management and control policy.<br \/><br \/>In this regard, during its session on 9 January 2018, the Naturgy Energy Group, S.A. Board of Directors approved a document entitled \u201c<strong>Tax Strategy and Tax Risk Management and Control Policy<\/strong>\u201d, which\u00a0<strong>aims<\/strong>\u00a0to establish the fundamental guidelines that govern the\u00a0<strong>Strategy and the Tax Risk Management and Control Policy\u00a0<\/strong>of all the companies controlled by the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-14299d03 e-con-full e-flex e-con e-parent\" data-id=\"14299d03\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32fea6f8 elementor-widget elementor-widget-spacer\" data-id=\"32fea6f8\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a6bab8c e-flex e-con-boxed e-con e-parent\" data-id=\"1a6bab8c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d79ec81 elementor-widget elementor-widget-heading\" data-id=\"d79ec81\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">See complete document<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4760d4bc has-icon elementor-widget elementor-widget-text-editor\" data-id=\"4760d4bc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/stproportalcorporativo.blob.core.windows.net\/uploads\/2026\/02\/Politica-Fiscalidad-Ed.1-Publica.pdf\" target=\"_blank\" rel=\"noopener\">Tax Strategy and Tax Risk Management and Control Policy &#8211; Spanish<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-269711e1 e-con-full e-flex e-con e-parent\" data-id=\"269711e1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-448af0d6 elementor-widget elementor-widget-spacer\" data-id=\"448af0d6\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The\u00a0Capital Companies Act\u00a0establishes the non-delegable duty of the Board of Directors to determine the tax strategy and tax risk management and control policy. In this regard, during its session on 9 January 2018, the Naturgy Energy Group, S.A. Board of Directors approved a document entitled \u201cTax Strategy and Tax Risk Management and Control Policy\u201d, which\u00a0aims\u00a0to [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":33550,"menu_order":9,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-33726","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/pages\/33726","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/comments?post=33726"}],"version-history":[{"count":11,"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/pages\/33726\/revisions"}],"predecessor-version":[{"id":139408,"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/pages\/33726\/revisions\/139408"}],"up":[{"embeddable":true,"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/pages\/33550"}],"wp:attachment":[{"href":"https:\/\/www.naturgy.com\/en\/wp-json\/wp\/v2\/media?parent=33726"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}