SAETA YIELD RENEWABLE COMPANY, S.L.U. - pCbCR Report
Section 1: General information
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Reporting company name |
SAETA YIELD RENEWABLE COMPANY, S.L.U. |
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Name of the ultimate parent of the group / of the standalone undertaking |
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Country where the ultimate parent has its registered office |
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Financial Year – start date |
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Financial Year – end date |
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Reporting currency |
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Is the information in the report based on reporting instructions used for tax purposes, pursuant to Section III, Parts B and C, of Annex III to Directive 2011/16/EU (yes/no)? |
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Name and registered office of a single subsidiary undertaking which has published the report on income tax information of an undertaking that is not governed by the law of a Member State |
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EU Public CbCR obligations are applicable in Spain for fiscal years starting on or after June 22, 2024, and are regulated in Law 22/2015, of July 20 (Audit Law), Additional Provision No. 11. Under the aforementioned regulation, medium- and large-sized Spanish subsidiaries or branches belonging to a group whose ultimate parent company is not resident in the European Union and that exceeds the EUR 750 million consolidated revenue threshold for two consecutive years must publish on their website a report (EU Country-by-Country Report, «EU pCbCR») containing relevant information on income, profits, income tax accrued and paid, accumulated earnings and employees, as well as the list of entities and activities performed in each EU country in which the group has a presence. As per the Audit Law requirements, Spanish entities in scope must make the EU pCbCR publicly available on their website within six months after the fiscal year-end date. In the event that the complete EU pCbCR is not available within the six-month deadline, the Audit Law provides that Spanish entities must publish the information they have available, together with a statement indicating that the complete report is not available within the established timeline.
In this context, by means of the present document, SAETA YIELD RENEWABLE COMPANY, S.L.U. and the other Spanish subsidiaries of Abu Dhabi Future Energy Company PJSC (Masdar) in scope of the requirement state that they have not received the complete EU pCbCR for the fiscal year ended December 31, 2025 within the time period established in the Audit Law. Accordingly, in compliance with the provisions set out by the Audit Law, they have prepared the report including the CbC information available for the relevant fiscal year.
Section 2: Overview of information on a country-by-country basis
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Tax jurisdiction |
Country code |
Revenues |
Profit (loss) before income tax |
Income tax paid – on cash basis |
Income tax accrued – current year |
Accumulated earnings |
Number of employees |
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Spain |
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Portugal |
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– |
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Section 3: List of subsidiaries and activities
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Member State or tax jurisdiction |
Country code |
Name of each subsidiary undertaking in the Member State or tax jurisdiction |
Brief description of the nature of activities in the Member State or tax jurisdiction |
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Spain |
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Administrative, Management or Support Services / Holding Shares or Other Equity instruments / Manufacturing or Production / Sales, Marketing or Distribution |
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Portugal |
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Dormant / Holding Shares or Other Equity instruments / Manufacturing or Production |
