The Spanish Association for Standardisation and Certification (AENOR) has carried out the second follow-up audit, verifying the System's compliance with the requirements specified in the reference standard UNE 19602:2019.

This demonstrates FCC's commitment to best practices in corporate governance by including the necessary policies and controls to minimise tax risk in its management model.

This second follow-up audit was passed after an exhaustive analysis of tax risk policies, systems, procedures and controls by the certifying body AENOR.

The UNE 19602 standard defines requirements and recommendations for tax risk control that help companies implement a management system that facilitates the identification, prevention and detection of tax risks, in order to avoid additional tax assessments, penalties or offences against the Treasury. It also facilitates transparency vis-à-vis the tax authorities and ethical compliance by the organisation in its relations with the tax authorities.