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139 Employees

  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Tax paid


  • Tax accrued


  • Tangible assets


  • Stated capital


  • Accumulated earnings


Main business activities

  • Downstream
  • Trading and Supply

Shell’s footprint

Shell has been active in Spain since 1920 and was the first foreign energy company established there. A network of Shell-branded retail sites operates across the country. These are owned and operated by third parties. Shell owns and operates a lubricants blending plant located in Tarragona. The plant supplies the Iberian market, North Africa and several Mediterranean countries.

Country financial analysis

The general statutory corporate income tax rate in Spain is 25%. Shell entities in Spain form a tax group where the dominant entity is Shell España, S.A. The tax paid figure reflects losses carried forward from prior years and we have used tax credits to reduce the tax liability. No tax was paid or accrued during 2020 as a result of a tax deduction claimed for costs that had been accounted for in previous years.

Corporate income tax
This is a direct tax imposed on companies’ profits. It is sometimes levied at a national level but can also be levied on a state or local basis.
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Throughout this report, “country” is used as the primary descriptor for a geographical area because that is the word used by the OECD/G20 Base Erosion and Profit Shifting (BEPS) project in their proposal for country-by-country reporting (CbCR). This is one of the four minimum reporting standards to which over 100 countries have committed, covering the tax residence jurisdictions of nearly all large multinational enterprises (MNEs). In this report “country” may also refer to locations, jurisdictions or territories which have their own tax regimes or discrete rules.
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