Cooperative relationships

Promoting a relationship based on trust, professionalism, good faith, collaboration, loyalty, and understanding with tax administrations.

We collaborate with tax administrations to detect and find solutions to fraudulent tax practices, provide access to information, and prioritize non-litigious means of resolving conflicts. Our aim is also to facilitate the application of the tax system, increase legal security, and reduce litigiousness based on reciprocity in our relationships.

We are committed to following the following lines of action:

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European Trust and Cooperation Approach International Compliance Assurance Programme (ETACA)

After taking part in the OECD's first International Compliance Assurance Programme (ICAP), we take part in the European Union's European Trust and Cooperation Approach (ETACA). It is a non-legislative cooperative relationship initiative sponsored by the European Commission aimed at promoting tax compliance by taxpayers based on greater cooperation, trust, and transparency among companies and tax administrations, as well as among tax administrations themselves.

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Code of Best Tax Practices (CBTP)

Since 2010, we have followed the CBPT created by Large Companies Forum and the Spanish Tax Agency. To demonstrate our commitment to greater transparency as outlined in the CBPT, every year we voluntarily submit to the Spanish Tax Agency our "Tax Transparency Report" and hold regular meetings held between the Large Taxpayers Central Office and our Company with the purpose to continue gaining a better understanding of the Group's business and activities, policies, and transactions as it pertains to taxation.

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The B Team

The B Team is an association that brings together multinational companies from different sectors that promote a new framework for best business practices in tax governance based on the principles of transparency, responsibility, and collaborative compliance. We were part of the workgroup tasked with creating the Responsible Taxation Principles, which we have been following since 2018, and were recognized as one of the most transparent multinational companies and fully compliant with its Principles in the context of a peer review conducted by another company in the association.


Business and Industry Advisory Committee (BIAC)

We contribute to the comments that the BIAC prepares regarding documents published by the OECD for public consultation on tax matters, especially in work related to Pillar Two.

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International Chamber of Commerce

Repsol is vice-chair of the Commission on Taxation of the International Chamber of Commerce, and it participates in meetings and in several groups of the organization that address important tax aspects or responses to public consultations.

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UN Subcommittees

Since 2014, Repsol has collaborated with various UN tax subcommittees, such as the Extractive Industry, Carbon Tax, and Conflict Resolution subcommittees, in which we have contributed our practical experience in drafting tax guidelines for developing countries.

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Extractive Industry Transparency Initiative (EITI)

Repsol is a founding member of the Extractive Industry Transparency Initiative, which was born in 2002 with the aim of promoting transparency and accountability in natural resource-rich countries by setting global transparency standards for payments and strengthening the cooperative relationships between companies and administrations.

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