Acciona, S.A. (Spanish pronunciation: [akˈθjona]) is a Spanish conglomerate group dedicated to the development and management of infrastructure (construction, water, industrial and services) and renewable energy.The company was founded in 1997 through the merger of Entrecanales y Tavora and Cubiertas y MZOV. The company's headquarters is in Alcobendas, Community of Madrid, Spain. The company's U.S.