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Total tax contribution


Taxes borne


Taxes collected


  • Third-party revenues


  • Related-party revenues


  • Total revenues


  • Profit before tax


  • Corporate income tax paid


  • Corporate income tax accrued


  • Stated capital


  • Accumulated earnings


  • Tangible assets


  • Other payments to governments

Shell's footprint

Shell has been active in Spain since 1920. Shell in Spain supplies natural gas and electricity to industries and businesses; owns and operates a lubricants blending plant which supplies the Iberian market, North Africa and several Mediterranean countries; and provides liquefied natural gas bunkering services at the Port of Barcelona. Shell also supplies, through two joint ventures, aviation fuels to airlines in Spain and operational services at four airports in the Canary Islands.

In addition, Shell provides market access services to renewable power generators, and trades gas and electricity. There are Shell-branded retail sites owned and operated by third parties across the country. In 2022, Shell acquired 10 solar project development entities and an electrical vehicle charging company in Spain.

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. Unlike previous years, the consolidated group had positive results in 2022, although the amount paid in tax declined due to losses carried forward from previous periods.

Read more in Total tax contribution.

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 project in their proposal for country-by-country reporting. This is one of the four minimum reporting standards to which around 135 countries have committed, covering the tax residence jurisdictions of nearly all large multinational enterprises. 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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